Australian Capital Territory
Payroll Tax (Exclusion from Groups) Determination 2010 (No 3)
Notifiable instrument NI2010–439
made under the  
Payroll Tax Act 1987, s 3Q(1) (Exclusion from groups)

1	Name of instrument
This instrument is the Payroll Tax (Exclusion from Groups) Determination 2010 (No. 3).
2	Commencement 
This instrument is taken to have commenced on 1 July 2008.
3	Exclusion from a group
The Payroll Tax Act 1987, section 3Q provides for the Commissioner to determine that a person, who would be a member of a group, but for the determination, is not a member of the group.
I determine exclusion from grouping the following entities:
•	Capital Linen Service;
•	Yarralumla Nursery;
•	Territory Venues and Events;
•	ACTION; 
•	Cultural Facilities Corporation; with
•	Other businesses under regulation 4 of the Taxation (Government Business Enterprises) Regulation 2003.
The exclusion is effective from 1 July 2008.

Graeme Dowell
Commissioner, ACT Revenue
5 August 2010