Groups arising from the use of common employees
70 Groups arising from the use of common employees
If 1 or more employees of an employer perform duties in connection with 1 or more businesses carried on by the employer and 1 or more other persons, the employer and each of those other persons constitute a group.
If 1 or more employees of an employer are employed solely or mainly to perform duties in connection with 1 or more businesses carried on by 1 or more other persons, the employer and each of those other persons constitute a group.
If 1 or more employees of an employer perform duties—
in connection with 1 or more businesses carried on by 1 or more other persons; and
in connection with, or in fulfilment of the employer’s obligation under, a relevant agreement;
the employer and each of those other persons constitute a group.
In this section—
relevant agreement means an agreement, arrangement or undertaking for services to be provided to 1 or more of the other persons in connection with the business or those businesses carried on by the other person or persons—
whether the agreement, arrangement or undertaking is formal or informal, express or implied; and
whether or not the agreement, arrangement or undertaking provides for duties to be performed by the employees or states the duties to be performed by them.
Note—
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.
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