If a business is a member of 2 or more groups, the members of all of the groups together are considered to be one large group for payroll tax purposes.
Example
Orange Pty Ltd and Black Pty Ltd are grouped. Orange Pty Ltd is also grouped with Purple Pty Ltd and separately grouped with Green Pty Ltd. Instead of three smaller groups, Orange Pty Ltd, Black Pty Ltd, Purple Pty Ltd and Green Pty Ltd all form one large group.
If 2 or more members of a group together have a controlling interest in a business, the business and all the members of the group form one large group.
Example
Blue Pty Ltd and Red Pty Ltd are grouped. Blue Pty Ltd has a 40% interest in a partnership. Red Pty Ltd has a 40% interest in the same partnership. Blue Pty Ltd and Red Pty Ltd together have an 80% interest in the partnership. Blue Pty Ltd, Red Pty Ltd and the partnership form one large group.
