Corporations (Repeals, Consequentials and Transitionals) Act 2001 (Incorporating amendments up to Act No. 116 of 2003) (55 of 2001)
Schedule 3 Consequential amendments of other Acts
Pay-roll Tax (Territories) Assessment Act 1971
410 Section 21B
Repeal the section, substitute:
21B Grouping of corporations
For the purposes of this Act, 2 corporations constitute a group if they are related bodies corporate for the purposes of the Corporations Act 2001.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
