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Pay-roll Tax Assessment Act 2002
Part 4Constitution of business groups
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Part 4 — Constitution of business groups
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Grouping corporations 79
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Grouping where employees used in another business 79
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Grouping commonly controlled businesses 80
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Controlling interest in business 80
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Value of beneficial interest in discretionary trusts 82
35A. Groups arising from tracing of interests in corporations 83
35B. Direct interests 85
35C. Indirect interests 85
35D. Aggregate interests 86
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Smaller groups subsumed into larger groups 87
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Grouping provisions operate independently 87
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Exclusion from groups 87
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Designated group employer 88