Section 68 — Constitution of groups — Payroll Tax Act 1971 (Queensland) — Barrister AI

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Section 68 — Constitution of groups — Payroll Tax Act 1971 (Queensland) — Barrister AI

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s 68Constitution of groups s 69Groups of corporations s 70Groups arising from the use of common employees s 71Groups of commonly controlled businesses s 72Groups arising from tracing of interests in corporations s 73Smaller groups subsumed into larger groups s 74Exclusion of persons from groupsSchedule — Dictionary

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68

Constitution of groups

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Part 4—Grouping provisions

Division 2—Business groups

68 Constitution of groups

A group is constituted by all the persons forming a group that is not part of a larger group.

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