This name is a synonym of Polyscias oahuensis (A.Gray) Lowry & G.M.Plunkett.
The record derives from WCSP
(data supplied on 2012-03-23)
which reports it as a synonym (record 452358) with original publication details: Bot. Leafl. 8: 11 1953.
This name record (from WCSP) was not included in version 1 of The Plant List. It is possible the same name was included from a different data source, to check this you can search for Tetraplasandra kaalae in version 1 of The Plant List.