When corporations deemed to be related to each other
6.  Where a corporation —
(a)is the holding company of another corporation;
(b)is a subsidiary of another corporation; or
(c)is a subsidiary of the holding company of another corporation,
that first-mentioned corporation and that other corporation shall for the purposes of this Act be deemed to be related to each other.
[Aust., 1961, s. 6 (5)]
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Last updated 13 Jan 2025
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