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    • Grouping
      • Common employees
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      • Definitions
      • Exclusions provisions
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• Transfer of non-quoted shares

Exclusions provisions

The Chief Commissioner may determine that a member of a group (other than a related corporation) can be excluded from the grouping provisions.

To grant an exclusion the Chief Commissioner must be satisfied, having regard to the nature and degree of ownership and control of the businesses, the nature of the businesses and any other matters the Chief Commissioner considers relevant, that the business carried on by the applicant is carried on independently of, and is not connected with the carrying on of, a business carried on by any other member of that group.