Australian Capital Territory
Payroll Tax (Exclusion from Groups) Determination 2014 (No 2)
Notifiable instrument NI2014–235
made under the  
Payroll Tax Act 2011, s 79 (Exclusion from groups)

1	Name of instrument
This instrument is the Payroll Tax (Exclusion from Groups) Determination 2014 (No 2).
2	Commencement 
This instrument commences on the day after notification.
3	Exclusion from a group
The Payroll Tax Act 2011, section 79 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:
•	M5 Networks Australia Pty Ltd; and 
•	Northrop Grumman M5 Network Security Pty Ltd. 
The exclusion is effective from 26 September 2012.

Kim Salisbury 
Commissioner for ACT Revenue
28 May 2014