20
In forceConstitution of groups
Part 3Assessment of windfall gains tax
Division 4Grouping provisions
20 Constitution of groups
(1)
A group is constituted by all the persons forming a group that is not part of any larger group.
(2)
If a person is a member of 2 or more groups, the members of all the groups together constitute a group.
(3)
The fact that a person is not a member of a group constituted under a provision of this Division does not prevent that person from being a member of a group constituted under another provision of this Division.
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