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Declaration

Payroll Tax: Application for Exclusion from Grouping
Fields marked with * are required

Collection statement

The SRO requires the information on this form to determine your eligibility for exclusion from the grouping provisions in section 79 of the Payroll Tax Act 2007. If you do not provide the information requested, the SRO may not be able to process your application for exclusion from the payroll tax grouping provisions. The information collected may be used for the purposes of other legislation administered by the SRO. Where authorised by law to do so, we may also disclose this information to other government agencies, including the ATO, State and Territory Revenue Offices and law enforcement agencies. You can find out more about how we use and protect your information in our Privacy Policy on www.sro.vic.gov.au.

Declaration

Is a current investigation being conducted?
Current investigation

Employer details

Payroll Tax: Application for Exclusion from Grouping
Fields marked with * are required

Employer details

Trading address

Australian address

What is the type of address?

International address

Is the registered address the same as the trading address?
Registered address

Australian address

What is the type of address?

International address

Is the postal address:
Postal address

Australian address

What is the type of address?

International address

Employer contact details

Is the contact person the same as the declarant?
Contact person

Other jurisdictions

Does the employer pay wages interstate? (outside of Victoria)
Other jurisdictions
If yes, please select where
Please select where
Has an application for exclusion from grouping for this matter been lodged in any other state or territory?
Other applications

Other application

Commonly controlled businesses

Payroll Tax: Application for Exclusion from Grouping
Fields marked with * are required

Commonly controlled businesses

Provide the following details for all group members in Victoria and interstate.
Ownership structure of the business(es)
Sole trader

Sole trader

Please provide details of the relationship between businesses:
Partnership

Partnership

Trustee company

Trustee company

Trust

Trust

Advise as to whether the trust is a discretionary trust, unit trust or another form of trust.
Unit trust
Discretionary trust
Another trust
Company

Company

Use of employees

Payroll Tax: Application for Exclusion from Grouping
Fields marked with * are required

Use of employees

Is there any use of common employees? If not, proceed to "Nature and degree of ownership"
Please provide the following (in respect of each common employee):
Is there any agreement(s) or arrangement(s) in writing for the provision of the services?
Agreement
No agreement
Does the business receiving the services pay the employer of the common employee for those services?
Paying for services
Not paying for services
Are invoices required to be submitted for work performed for other businesses?
Invoices required

Ownership and control

Payroll Tax: Application for Exclusion from Grouping
Fields marked with * are required

Nature and degree of ownership

Are they associated persons under section 73(4) of the Payroll Tax Act 2007?

Nature and degree of control

Are there any agreements about who is responsible for the day to day management of each business?
Agreement

Nature of business

Payroll Tax: Application for Exclusion from Grouping
Fields marked with * are required

Nature of business

Conducting business together

Payroll Tax: Application for Exclusion from Grouping
Fields marked with * are required

Conducting business together

Sharing of resources

Payroll Tax: Application for Exclusion from Grouping
Fields marked with * are required

Sharing of resources

Are there any shared resources, equipment, facilities or services including one member using resources owned/leased by another? (For example, premises, plant and equipment, vehicles, computer systems, telephones, faxes, website, mailing address etc.)
Shared resources
Are there any formal arrangements or agreements in place to outline any shared or common resources?
Formal agreement
Do the businesses utilise/share a statutory licence?
Statutory license

Financial relationships

Payroll Tax: Application for Exclusion from Grouping
Fields marked with * are required

Financial relationships

Are there any or has there been any intra group loans or financing arrangements between members of the group?
Intra group arrangements
Have any personal guarantees in respect of trade accounts been given?
Personal guarantees
Is any property, plant or equipment leased?
Leased
Is any property leased from a member of the group?
Leased
Has anyone given any security or guarantee in relation to lease payments?
Security/Guarantee
Provide a copy of the financial statements for each member of the group covering the period(s) from the date from which exclusion is sought to and including the date on which the application for exclusion has been made.

Supporting documents

Payroll Tax: Application for Exclusion from Grouping
Fields marked with * are required

Supporting documents

Supporting document

Supporting document
File:

Summary

Payroll Tax: Application for Exclusion from Grouping
Fields marked with * are required

Employer details

Trading address

Australian address

What is the type of address?

International address

Is the registered address the same as the trading address?
Registered address

Australian address

What is the type of address?

International address

Is the postal address:
Postal address

Australian address

What is the type of address?

International address

Employer contact details

Is the contact person the same as the declarant?
Contact person

Other jurisdictions

Does the employer pay wages interstate? (outside of Victoria)
Other jurisdictions
If yes, please select where
Please select where
Has an application for exclusion from grouping for this matter been lodged in any other state or territory?
Other applications

Other application

Commonly controlled businesses

Provide the following details for all group members in Victoria and interstate.
Ownership structure of the business(es)
Sole trader

Sole trader

Please provide details of the relationship between businesses:
Partnership

Partnership

Trustee company

Trustee company

Trust

Trust

Advise as to whether the trust is a discretionary trust, unit trust or another form of trust.
Unit trust
Discretionary trust
Another trust
Company

Company

Use of employees

Is there any use of common employees? If not, proceed to "Nature and degree of ownership"
Please provide the following (in respect of each common employee):
Is there any agreement(s) or arrangement(s) in writing for the provision of the services?
Agreement
No agreement
Does the business receiving the services pay the employer of the common employee for those services?
Paying for services
Not paying for services
Are invoices required to be submitted for work performed for other businesses?
Invoices required

Nature and degree of ownership

Are they associated persons under section 73(4) of the Payroll Tax Act 2007?

Nature and degree of control

Are there any agreements about who is responsible for the day to day management of each business?
Agreement

Nature of business

Conducting business together

Sharing of resources

Are there any shared resources, equipment, facilities or services including one member using resources owned/leased by another? (For example, premises, plant and equipment, vehicles, computer systems, telephones, faxes, website, mailing address etc.)
Shared resources
Are there any formal arrangements or agreements in place to outline any shared or common resources?
Formal agreement
Do the businesses utilise/share a statutory licence?
Statutory license

Financial relationships

Are there any or has there been any intra group loans or financing arrangements between members of the group?
Intra group arrangements
Have any personal guarantees in respect of trade accounts been given?
Personal guarantees
Is any property, plant or equipment leased?
Leased
Is any property leased from a member of the group?
Leased
Has anyone given any security or guarantee in relation to lease payments?
Security/Guarantee
Provide a copy of the financial statements for each member of the group covering the period(s) from the date from which exclusion is sought to and including the date on which the application for exclusion has been made.