group

If your business is related or connected to another business, you will be treated as one unit (group) for payroll tax purposes. This is called 'grouping'.

A group exists if:

• corporations are related bodies corporate
• employees are used in more than one business
• the same person, or set of persons, has a controlling interest in two or more businesses
• an entity has a tracing interest in corporations
• a person is part of two or more groups.

Your business only needs to fit into one of these categories to be grouped.

The effect of grouping is that wages are aggregated to determine payroll tax liability for the group and only one payroll tax threshold (deduction) can be claimed by the designated group employer for each group.

For detailed information, refer to the Payroll Tax legislation in the state or territory you are interested in.