Pay-roll Tax Assessment Act 2002

An employer and another person or other persons constitute a group if one or more of the employer’s employees performs duties solely or mainly for or in connection with one or more businesses carried on by the employer and the other person or persons (separately, together or in any other combination), or carried on by the other person or persons (separately, together or in any other combination).

An employer and another person or other persons constitute a group if —

the employer has an agreement, arrangement or undertaking with that person or those persons in relation to one or more businesses carried on by the person or persons (separately, together or in any other combination), whether or not with another person or other persons; and

the agreement, arrangement or undertaking relates to the employment of, or the performance of duties by, one or more of the employer’s employees.

Subsection (2) applies in relation to an agreement, arrangement or undertaking whether it is formal or informal, whether it is express or implied, whether or not it includes provisions in respect of the supply of goods or services or goods and services, and whether or not it provides for duties to be performed by the employees or specifies the duties to be performed by them.

The Commissioner may exclude a person from a group in accordance with section 38.