Smaller groups subsumed into larger groups

Current

(1)

If a person is a member of 2 or more groups, the members of all the groups together constitute a group.

(2)

If 2 or more members of a group have together a controlling interest in a business within the meaning of section 71, all the members of the group and the person or persons who carry on the business together constitute a group.

Note

1—

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.

Note

2—

73 Smaller groups subsumed into larger groups