Australian Capital Territory
Payroll Tax (Exclusion from Groups) Determination 2017 (No 2)
Notifiable instrument NI2017–550
made under the  
Payroll Tax Act 2011, s 79 (Exclusion of people from groups)

1	Name of instrument
This instrument is the Payroll Tax (Exclusion from Groups) Determination 2017 (No 2).
2	Commencement 
This instrument commences on the day after its notification day. 
3	Application
This instrument applies to the group made up of the following members:
(a)	Imagine Building Concepts Pty Ltd;
(b)	Armarda Homes Pty Ltd ATF Staines Discretionary Trust;
(c)	Sarah and Timothy Staines;
(d)	Innovative Plumbing Solutions Pty Ltd ATF Ryan Cappello Equity Trust and Cappello Equity Trust;
(e)	Cappello Commercial Hydraulics & Civil Pty Ltd;
(f)	Julfrank Pty Ltd ATF Cappello Investment Trust;
(g)	Cappello Automotive Pty Ltd;
(h)	Cappello Transport Services Pty Ltd;
(i)	Cappello Civil Contracting Services Pty Ltd;
(j)	Cappello Administrative Services Pty Ltd;
(k)	Cappello Concreting Services Pty Ltd;
(l)	Core Building Group Pty Ltd;
(m)	Concrete Essentials Pty Ltd;
(n)	The Staines Development Trust and The Cappello Investment Trust.

4	Determination
(1)	The Payroll Tax Act 2011, section 79 provides for the Commissioner for ACT Revenue to determine that a person who would be a member of a group, but for the determination, is not a member of the group.
(2)	I determine that the following people are not members of the group on and after 1 July 2012:
(a)	Imagine Building Concepts Pty Ltd;
(b)	Armarda Homes Pty Ltd ATF Staines Discretionary Trust;
(c)	Sarah and Timothy Staines.

Kim Salisbury
Commissioner for ACT Revenue
23 October 2017