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Businesses may be excluded from a grouping situation as a consequence of:

  • use of common employees,
  • commonly controlled businesses,
  • tracing, or
  • amalgamation of groups with common membership.

There is no discretion to be excluded for businesses that are grouped as related corporations.

Generally, discretion to exclude will be satisfied if the:

  • relationship between the businesses is not continuous, active and significant, and
  • connections that exist between the businesses are merely casual or irregular.

If you are uncertain about the grouping provisions for your circumstances, please refer to the Commissioner’s discretion to exclude from a group, or request a private ruling.

  1. Gather required information

    To help us to determine if an exclusion from grouping will be granted, and in addition to providing your basic employer contact details, you are need to address all applicable questions in the Application for Exclusion from Grouping Form 05 .

    Your supporting evidence must show that the businesses are run independently of each other. The application form contains specific instructions of what is required but generally the information you provide will consider the following factors:

    • trade between the businesses,
    • sharing of resources between the businesses,
    • common management of the businesses,
    • common financial arrangements between the businesses,
    • common customers of the businesses, and
    • the extent of the connection between the business owners.

    You must also provide a copy of the relevant financial statements for each group member.

  2. Complete your application

    This form is completed online. When you have provided all relevant and mandatory information, select complete and download a copy of your completed application. You must then sign and submit the form to the State Revenue Office. Supporting documents cannot be attached to the SmartForm and are required to be included with the signed form.

    When you sign the application form, your signature must be witnessed by an authorised person such as a director or public officer.

    Complete the application

  3. Lodge your application

    The signed application form must be lodged, with supporting documents, by mail:

    State Revenue Office
    GPO Box 1641
    VIC 3001


    State Revenue Office
    DX 260090

Next Steps

You will be notified that we have received your application and if further information is needed.

If you are unsatisfied with our decision, you can request in writing within 60 days for the decision to be referred for review to the Victorian Civil and Administrative Tribunal or appealed to the Supreme Court of Victoria.

If, at any time, you determine that an entity is no longer part of a group, you must make this change promptly in PTX Express.

Last modified: 27 November 2019
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