Document ID: chunk:federal_register_of_legislation:C2025C00155:section:269taa:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 269TAA (pt 2/2)
Character Range: 1779728–1781243

goods by the importer; and
 (b) such other amounts as the Minister determines to be costs necessarily incurred in the importation and sale of the goods; and
 (c) the likelihood that the amounts referred to in paragraphs (a) and (b) will be able to be recovered within a reasonable time; and
 (d) such other matters as the Minister considers relevant.
 (4) For the purposes of this Part, 2 persons shall be deemed to be associates of each other if, and only if:
 (a) both being natural persons:
 (i) they are members of the same family; or
 (ii) one of them is an officer or director of a body corporate controlled, directly or indirectly, by the other;
 (b) both being bodies corporate:
 (i) both of them are controlled, directly or indirectly, by a third person (whether or not a body corporate); or
 (ii) both of them together control, directly or indirectly, a third body corporate; or
 (iii) the same person (whether or not a body corporate) is in a position to cast, or control the casting of, 5% or more of the maximum number of votes that might be cast at a general meeting of each of them; or
 (c) one of them, being a body corporate, is, directly or indirectly, controlled by the other (whether or not a body corporate); or
 (d) one of them, being a natural person, is an employee, officer or director of the other (whether or not a body corporate); or
 (e) they are members of the same partnership.
Note: In relation to the reference to member of a family in subparagraph (4)(a)(i), see also section 4AAA.