Apply for exclusion from grouping
If your business is grouped for payroll tax but you believe it should not be, you can apply to be excluded.
Are you eligible?
You may apply for exclusion if your business is grouped under any of these provisions:
- Use of common employees.
- Commonly controlled businesses.
- Tracing.
- Amalgamation of groups with common membership.
Businesses grouped as related corporations cannot be excluded.
How applications are assessed
We look at how closely the grouped businesses are connected. Generally, discretion to exclude will be granted if the:
- relationship between the businesses is not continuous, active and significant
- connections between the businesses are merely casual or irregular.
We will consider the following factors:
- trade between the businesses
- sharing of staff, equipment or management
- common financial arrangements
- common customers
- the extent of the connection between the business owners.
If you are unsure whether your business qualifies for exclusion, refer to the Commissioner’s discretion to exclude from a group or request a private ruling.
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Get your details ready
Review the application form to check you have the required information, including:
- contact details
- financial statements for each business in the group
- evidence the businesses are run independently of each other.
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Complete your application
The application is an online form that you fill out, download and sign.
- Enter all relevant and mandatory information.
- Select 'complete'.
- Download and print the form. Sign the form in front of an authorised witness such as a director or public officer.
- Attach all supporting documents (these cannot be uploaded online).
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Lodge your application
Mail the signed form and supporting documents to:
State Revenue Office
GPO Box 1641
MELBOURNE
VIC 3001
Next Steps
We will notify you when we receive your application. If we need more information, we will contact you.
If we do not grant an exclusion, you can lodge a formal objection within 60 days. You must include your reasons for objecting.
If you believe that an entity is no longer part of a group, you must notify us via Payroll Tax Express.
Last modified: 5 June 2025
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