For the purposes of the application of this Division in relation to the reporting group:
(a) the reporting group is to be treated as a large registered entity if one or more of the registered entities that form the reporting group are large registered entities; or
(b) the reporting group is to be treated as a medium registered entity if:
(i) paragraph ( a) does not apply; and
(ii) one or more of the registered entities that form the reporting group are medium registered entities; or
(c) the reporting group is to be treated as a small registered entity if paragraphs ( a) and (b) do not apply.