Updated Revenue Ruling on Commissioner’s discretion to exclude from a group

Published on 28 July 2022

We have published Revenue Ruling PTA-031v2 Commissioner’s discretion to exclude from a group to replace PTA-031.

Revenue Ruling PTA-031v2 provides an explanation of the circumstances under which a smaller group can be excluded from a larger group. The ruling has been updated to reflect the SRO’s current practice and is harmonised with all other payroll tax jurisdictions.