Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Actsinsert
(4) The designated group employer for a group may, with the commissioner's approval, lodge a joint return under this section covering stated members of the group, including the designated group employer.
(5) If a joint return is lodged and the return would, if lodged by a single employer, comply with this section, each of the employers covered by the return is taken to have complied with this section.