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Payroll Tax Act 2011
74Smaller groups subsumed by larger groups
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74 Smaller groups subsumed by larger groups (1) If a person is a member of 2 or more groups, the members of all the groups together make up a group. (2) If 2 or more members of a group have together a controlling interest in a business, all the members of the group and the person or people who carry on the business together make up a group. controlling interest, in a business—see section 72 (Groups of commonly controlled businesses).