askGovernment | register

• EDR
• Land rich provisions
• Land tax
• Leases
• Mortgages
• Motor vehicle duty
• Other
• Parking space levy
• Payroll tax
  • About payroll tax
    • Compliance
    • Contractors
    • Employment agencies
    • Exempt employers
    • Exempt wages
    • GST
    • Grouping
      • Common employees
      • Commonly controlled business
      • Constitution of groups
      • Corporations
      • Definitions
      • Exclusions provisions
      • NSW government departments
      • Operating independantly
      • Smaller groups subsumed by larger groups
      • Tracing of interests
    • Help for new clients
    • Payroll Tax Incentive Scheme
    • Rates and thresholds
    • Registering for payroll tax
    • Taxable wages
    • Wages
  • Annual reconciliation
  • Frequent questions
  • Legislation
  • Monthly calculator
  • Online services
  • Payments
• Premium property
• Transfer of land or business
• Transfers of shares or units

Smaller groups subsumed by larger groups

If a person is a member of 2 or more groups, the members of all the groups together constitute a group.