Subdiv B inserted by No 199 of 1999.
70B PART 8 ASSOCIATES OF INDIVIDUALS
(a) a relative of the primary entity;
(b) if the primary entity is a member of a superannuation fund with fewer than 5 members:
(i) each other member of the fund; and
(ii) if the fund is a single member self managed superannuation fund whose trustee is a company - each director of that company; and
(iii) if the fund is a single member self managed superannuation fund whose trustees are individuals - those individuals;
(c) a partner of the primary entity or a partnership in which the primary entity is a partner;
(d) if a partner of the primary entity is an individual - the spouse or a child of that individual;
(e) a trustee of a trust (in the capacity of trustee of that trust), where the primary entity controls the trust;
(f) a company that is sufficiently influenced by, or in which a majority voting interest is held by:
(i) the primary entity; or
(ii) another entity that is a Part 8 associate of the primary entity because of another paragraph of this section or because of another application of this paragraph; or
(iii) 2 or more entities covered by the preceding subparagraphs.
S 70B inserted by No 199 of 1999.