New South Wales Consolidated Acts
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EMPLOYMENT PROTECTION ACT 1982 - SECT 5
Grouping provisions
(1) For the purposes of this Act, an employer is a member of a group if: (a)
the employer is, or
(b) the employer would, but for section 79 (Exclusion of
persons from groups) of the Payroll Tax Act 2007 , be,
a member of the group
for the purposes of that Act.
(2) The regulations may make provision for or
with respect to the exclusion of an employer from a group for the purposes of
this Act.
(3) In determining, for the purposes of this Act, the number of
employees employed by an employer who is a member of a group, the employer
shall be deemed to be the employer of all the employees of the members of the
group.
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