CTHRepealedAct
Pay-roll Tax (Territories) Assessment Act 1971
21BGrouping of corporations
Start here
Get a plain-English read of 21B
Turn the raw legal text into a practical explanation grounded in Pay-roll Tax (Territories) Assessment Act 1971.
21B Grouping of corporations
For the purposes of this Act, 2 corporations constitute a group if they are related bodies corporate for the purposes of the Corporations Act 2001.