Businesses may be grouped together and effectively treated as a single entity for payroll tax purposes.
A payroll tax group exists where:
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Corporations are related bodies corporate within the meaning of s50 of the Corporations Act 2001 (commonly known as a holding and subsidiary relationship).
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Employees are shared between businesses.
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The same person or the same persons together have a controlling interest in at least two businesses.
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An entity has a controlling interest in a corporation.