Note : Section 79 (Exclusion of
persons from groups) allows the Chief Commissioner, for payroll tax purposes,
to exclude persons from a group constituted under this section in certain
circumstances.
(2) For the purposes of this section, an entity has a
"controlling interest" in a corporation if the corporation has share capital
and--
(d) trustees are associated persons if any
person is a beneficiary common to the trusts (not including a public unit
trust scheme) of which they are trustees,
(e) a private company and a trustee
are associated persons if a related body corporate of the company (within the
meaning of the Corporations Act 2001 of the Commonwealth) is a beneficiary of
the trust (not including a public unit trust scheme) of which the trustee is a
trustee.
"domestic partner" of a person means a person to whom the person is not
married but with whom the person is living as a couple on a genuine domestic
basis (irrespective of gender).
"entity" means--
(a) a person, or
(b) 2 or more persons who are
associated persons (as defined in this section).
"private company" means a company that is not limited by shares, or whose
shares are not quoted on the Australian Stock Exchange or any exchange of the
World Federation of Exchanges.
"related person" means a person who is related to another person in accordance
with any of the following provisions--
(d) a natural person and a trustee are related persons if the
natural person is a beneficiary of the trust (not being a public unit trust
scheme) of which the trustee is a trustee,
(e) a private company and a
trustee are related persons if the company, or a majority shareholder or
director of the company, is a beneficiary of the trust (not being a public
unit trust scheme) of which the trustee is a trustee.
(5) For the purposes of
the definition of
"domestic partner" in subsection (4), in determining whether persons are
domestic partners of each other, all the circumstances of their relationship
are to be taken into account, including any one or more of the matters
referred to in section 4 (2) of the Property (Relationships) Act 1984 as may
be relevant in a particular case.