Australian Capital Territory Repealed Acts

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This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 77

77. (1) For the purposes of a tax law, a group is constituted by the persons who, by virtue of section 78, 79, 80 or 81, constitute a primary group for the purposes of this subsection, being persons in respect of whom a determination under subsection (2) is not in force.

(2) The Commissioner may, by instrument, determine that a person who would, but for the determination, be a member of a group is not a member of the group if the Commissioner is satisfied that the person:

        (a)     has continuously carried on business, and will continue to carry on business, independently of the other member or members of the group, and is not subject to control by any other member of the group; and

        (b)     is not carrying on business of the same kind as any other business carried on by another member of the group, and has no intention of carrying on such a business.

(3) Notice of a determination:

        (a)     shall be given by the Commissioner to the person in respect of whom the determination was made, and to each remaining member of the group; and

        (b)     shall be published in the Gazette .

(4) A determination comes into force on being made and continues in force until it is revoked and notice of the revocation has been served on the person in respect of whom the determination was made.

(5) The Commissioner may revoke a determination if the circumstances referred to in paragraph (2) (a) or (b) that applied to the person when the determination was made cease to apply to the person.

(6) Notice of the revocation of a determination shall be given by the Commissioner:

        (a)     to the person in respect of whom the determination was made; and

        (b)     to each other member of the group of which the person is a member, as a result of the revocation, by virtue of subsection (1).

Groups of corporations



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