CTHRepealedAct
Pay-roll Tax (Territories) Assessment Act 1971
21ESmaller groups subsumed into larger groups
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21E Smaller groups subsumed into larger groups
(1) Subject to subsection (2), where a person is, whether or not by virtue of this subsection, a member of 2 or more groups (each of which is in subsection (2) referred to as a smaller group), all of the members of those groups constitute, for the purposes of this Act, one group. (2) A group which, but for this subsection, would be a smaller group ceases to be a group if its members are members of a group by virtue of subsection (1).