Document ID: chunk:federal_register_of_legislation:C2024A00065:clause:1_9
Version: federal_register_of_legislation:C2024A00065
Segment Type: clause
Provision Reference: sch 1 cl 9
Character Range: 4534–5137

9  Section 5
Insert:
consolidated revenue, of an entity, means:
 (a) the total revenue of the entity, for a financial year; or
 (b) if the entity controls another entity or entities—the total revenue of the entity and all of the controlled entities, considered as a group, for a financial year of the controlling entity;
worked out in accordance with the accounting standards, even if those standards do not otherwise apply to such an entity (including a controlling entity) or group.
control, of an entity by another entity, means control of the entity within the meaning of the accounting standards.