Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) For the purposes of a tax law, a group is constituted by all the persons forming a primary group that is not a part of any larger primary group, apart from persons in respect of whom a determination under subsection (2) is in force.
(2) The Commissioner may, by instrument, determine that a person who would, but for the determination, be a member of a group arising under section 114 is not a member of the group if the Commissioner is satisfied that the person has continuously carried on business, and will continue to carry on business, substantially independently of the other members of the group.
(3) In determining, for the purposes of subsection (2), whether a person carries on business substantially independently of the other member or members of a group, the Commissioner shall have regard to the nature and degree of ownership or control of the business of each member of the group, the nature of each of those businesses and any other matter that the Commissioner considers relevant.
(4) The Commissioner shall give notice in writing of a determination to the person in respect of whom the determination is made and to each member of the group.
(5) A determination takes effect—
(a) on the date on which notice under subsection (4) is given to the person excluded from the group; or
(b) if another date of effect (including an earlier date) is specified in the notice—on that other date.
(6) A determination 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.
(7) The Commissioner may revoke a determination if the circumstances referred to in subsection (2) that applied to the person when the determination was made cease to apply to the person.
(8) 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).