Australian Capital Territory Current Acts

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PAYROLL TAX ACT 2011 - SECT 74

Smaller groups subsumed by larger groups

    (1)     If a person is a member of 2 or more groups, the members of all the groups together make up a group.

    (2)     If 2 or more members of a group have together a controlling interest in a business, all the members of the group and the person or people who carry on the business together make up a group.

    (3)     In this section:

"controlling interest", in a business—see section 72 (Groups of commonly controlled businesses).

Note     Section 79 (Exclusion of people from groups) allows the commissioner to exclude people from a group in certain circumstances.



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