(1) WRA may designate two or more bodies corporate as a group for the purposes of the tax.
(2) A designation is made by issuing a notice to each member of the group.
(3) The notice must specify—
(a) the bodies corporate that are members of the group;
(b) the member of the group that is the representative member;
(c) the date on which the designation takes effect.
(4) The effects of designating
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