Pay-roll Tax (Territories) Assessment Act 1971
21CGrouping where employees used in another business
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21C Grouping where employees used in another business
(1) For the purposes of this Act, where: (a) an employee of an employer performs duties wholly or principally for or in connection with a business carried on by another person (whether carried on together with the employer or otherwise); or (b) an employer has, in respect of the employment of, or the performance of duties by, an employee of the employer, an agreement with another person relating to a business carried on by that other person, that employer and each of the other persons carrying on that business constitute a group. (2) In this section, agreement means an agreement, arrangement or understanding, whether formal or informal, express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings.