Businesses can be subsumed in 2 main ways:
1) A business is a member of 2 or more groups at the same time.
Bravo Pty Ltd is a member of 2 groups and so all 3 are subsumed into a larger group.
2) The members of a group have together a controlling interest in another business.
As Delta Pty Ltd and Echo Pty Ltd are grouped, their interests in the unit trust are combined, forming a group of all 3 businesses.
Exclusion provisions: Under this provision a business may apply for an exclusion from the group.