(1) If a person is a member of 2 or more groups, the members of all the groups
together constitute a group.
(2) If 2 or more members of a group have
together a controlling interest in a business (within the meaning of
section 72), all the members of the group and the person or persons who carry
on the business together constitute a group.
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.