diff --git a/lib/paranoia.rb b/lib/paranoia.rb
index ee42abfa..d439c1b8 100644
--- a/lib/paranoia.rb
+++ b/lib/paranoia.rb
@@ -193,6 +193,24 @@ def timestamp_attributes_with_current_time
     timestamp_attributes_for_update_in_model.each_with_object({}) { |attr,hash| hash[attr] = current_time_from_proper_timezone }
   end
 
+  def transaction_include_any_action?(actions) #:nodoc:
+    actions.any? do |action|
+      case action
+      when :create
+        transaction_record_state(:new_record)
+      when :destroy
+        transaction_include_destroy?
+      when :update
+        !(transaction_record_state(:new_record) || transaction_include_destroy?)
+      end
+    end
+  end
+
+
+  def transaction_include_destroy?
+    destroyed? || try(:paranoia_destroyed?)
+  end
+
   # restore associated records that have been soft deleted when
   # we called #destroy
   def restore_associated_records(recovery_window_range = nil)
diff --git a/test/paranoia_test.rb b/test/paranoia_test.rb
index 8c4c2d3f..25bfa3a5 100644
--- a/test/paranoia_test.rb
+++ b/test/paranoia_test.rb
@@ -111,6 +111,16 @@ def test_destroy_behavior_for_plain_models
     assert_equal 0, model.class.unscoped.count
   end
 
+  def test_destroy_behavior_for_conditional_models_callbacks
+    model = AfterCommitDestroyModel.new
+    model.save
+    model.reset_after_commit_callback_called     # clear called callback flags
+    refute model.after_commit_callback_called
+    model.destroy
+
+    assert model.after_commit_callback_called
+  end
+
   # Anti-regression test for #81, which would've introduced a bug to break this test.
   def test_destroy_behavior_for_plain_models_callbacks
     model = CallbackModel.new
@@ -1359,3 +1369,22 @@ class ParanoidBelongsTo < ActiveRecord::Base
     belongs_to :paranoid_has_one
   end
 end
+
+class AfterCommitDestroyModel < ActiveRecord::Base
+  self.table_name = "callback_models"
+
+  attr_reader :after_commit_callback_called
+
+  acts_as_paranoid
+  after_commit :callback_triggered, on: :destroy
+
+  def reset_after_commit_callback_called
+    @after_commit_callback_called = false
+  end
+
+  private
+
+  def callback_triggered
+    @after_commit_callback_called = true
+  end
+end