Section 70 — Groups of corporations — Payroll Tax Act 2007 (New South Wales) — Barrister AI

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Section 70 — Groups of corporations — Payroll Tax Act 2007 (New South Wales) — Barrister AI

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s 69Constitution of groups s 70Groups of corporations s 71Groups arising from the use of common employees s 72Groups of commonly controlled businesses s 73Groups arising from tracing of interests in corporations s 74Smaller groups subsumed by larger groups s 74AGroups arising from former entities

Schedule 4 — (Repealed)

Section Whole Act

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70

Groups of corporations

Current

Part 5—Grouping of employers

Division 2—Business groups

70 Groups of corporations

(1)

Corporations constitute a group if they are related bodies corporate within the meaning of the Corporations Act 2001 of the Commonwealth.

(2)

(Repealed)

This Act’s bill:Explanatory memorandum Second reading speech

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Previouss 69Constitution of groups Nexts 71Groups arising from the use of common employees