If you are grouped according to one of these situations, but operate independently from the businesses you are grouped with, you can apply for an exclusion from the group.
You are grouped if your employees:
- work for other businesses
- work solely or mainly for other businesses
- work for other businesses due to an agreement.
Example 1—Employee works for another business
Three sole traders operate a large car yard between them. Each sole trader employs a third of the staff. However, all of the staff perform general duties for the car yard. The 3 sole traders are grouped.
Example 2—Employee works solely or mainly for another business
Service Pty Ltd employs Sam, Fred and Harry for 6 businesses operating out of the same block of offices. Sam, Fred and Harry all receive and distribute goods, answer phone calls and respond to general requests from any of the 6 businesses. All 6 businesses and Service Pty Ltd are grouped.
Your employees must use almost all their employed time working for other businesses for you to be grouped with these other businesses.
Example 3—Employee works for another business due to an agreement
Purple Pty Ltd employs Jessica and Chloe. Purple Pty Ltd has an agreement that Jessica and Chloe will produce and deliver retail stock from its factory to Pink Pty Ltd and Yellow Pty Ltd. All 3 businesses are grouped.