sec.73Smaller groups subsumed into larger groups

### sec.73 Smaller groups subsumed into larger groups If a person is a member of 2 or more groups, the members of all the groups together constitute a group. If 2 or more members of a group have together a controlling interest in a business within the meaning of section 71 , all the members of the group and the person or persons who carry on the business together constitute a group. Section 74 allows the commissioner to exclude, for payroll tax and mental health levy purposes, persons from a group constituted under this section in some circumstances. See also section 68 . s 73 ins 1975 No. 80 s 14 sub 2008 No. 16 s 15 amd 2009 No. 19 s 73 ; 2011 No. 8 s 85 ; 2022 No. 30 s 49 (sec.73-ssec.1) If a person is a member of 2 or more groups, the members of all the groups together constitute a group. (sec.73-ssec.2) If 2 or more members of a group have together a controlling interest in a business within the meaning of section 71 , all the members of the group and the person or persons who carry on the business together constitute a group. Section 74 allows the commissioner to exclude, for payroll tax and mental health levy purposes, persons from a group constituted under this section in some circumstances. See also section 68 .