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