Payroll Tax Act 2011
79Exclusion of people from groups
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79 Exclusion of people from groups (1) The commissioner may, by written notice given to the person, determine that a person who would, but for the determination, be a member of a group is not a member of the group. (2) The commissioner may make a determination only if satisfied, having regard to the nature and degree of ownership and control of the businesses, the nature of the businesses and any other matters the commissioner considers relevant, that a business carried on by the person is carried on independently of, and is not connected with the carrying on of, a business carried on by any other member of the (3) The commissioner must not exclude a person from a group if the person is a body corporate that, because of the Corporations Act, section 50 (Related bodies corporate), is related to another body corporate that is a member of the group. (4) This section extends to a group made up because of section 74 (Smaller groups subsumed by larger groups).
Groups—miscellaneous Division 5.4 (5) The commissioner may, by written notice given to the person, revoke a determination that applies to a person if satisfied that the circumstances in which the determination was made do not apply to the person. (6) A determination (including a revocation of a determination) may provide that it commences on a date earlier than the date of the determination.