Western Australian Current Acts

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PAY-ROLL TAX ASSESSMENT ACT 2002 - SECT 36

36 .         Smaller groups subsumed into larger groups

        (1)         Where a person is a member of 2 or more groups (each of which is called a smaller group for the purposes of subsection (3)), the members of those groups together constitute one group for the purposes of this Act.

        (2)         If 2 or more members of a group (called a smaller group for the purposes of subsection (3)) have together a controlling interest in a business, all the members of the group and the person or persons who carry on the business together constitute one group for the purposes of this Act.

        (3)         When the members of a smaller group are members of a group constituted under subsection (1) or (2), the smaller group is no longer treated as a group for the purposes of this Act.

        (4)         The Commissioner may exclude a person from a group in accordance with section 38.

        [Section 36 amended: No. 15 of 2010 s. 24; No. 29 of 2012 s. 29.]



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