From pointonpartners.com.au: Grouping provisions under the Payroll Tax Act 2007 aim to aggregate multiple entities for payroll tax liability, commonly affecting businesses that employ shared employees, regardless of their independence.

Companies can be grouped if they are related entities, under common control, or share common employees, which often leads to misconceptions regarding their independence and payroll tax obligations.

To avoid being grouped, businesses should assess their autonomy, employee duties, and management structures, particularly when utilizing management agreements.