5Grouping provisions

5 Grouping provisions

5 Grouping provisions

(1) For the purposes of this Act, an employer is a member of a group if—

(a) the employer is, or

(b) the employer would, but for section 79 (Exclusion of persons from groups) of the Payroll Tax Act 2007, be,

a member of the group for the purposes of that Act.

(2) The regulations may make provision for or with respect to the exclusion of an employer from a group for the purposes of this Act.

(3) In determining, for the purposes of this Act, the number of employees employed by an employer who is a member of a group, the employer shall be deemed to be the employer of all the employees of the members of the group.

s 5: Am 2007 No 21, Sch 4.1.