Payroll Tax Act 1971

Persons are related persons if they are any of the following—

individuals, if—

1 is the spouse of the other; or

the relationship between them is that of parent and child, brothers, sisters, or brother and sister;

private companies that are related bodies corporate;

an individual and a private company, if the individual is a majority shareholder or director of—

the company; or

another private company that is a related body corporate of the company;

an individual and a trustee of a trust, other than a public unit trust scheme, of which the individual is a beneficiary;

a private company and a trustee of a trust, other than a public unit trust scheme, if the company, or a majority shareholder or director of the company, is a beneficiary of the trust.

In this section—

the persons are living, and for at least 2 years have lived, together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954, section 32DA; or

the persons are not living, but for at least 2 years were living, together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954, section 32DA.