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](/view/html/inforce/current/act-2007-021), 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.