Document ID: chunk:federal_register_of_legislation:C2024C00800:section:278
Version: federal_register_of_legislation:C2024C00800
Segment Type: section
Provision Reference: s 278
Character Range: 945439–946326

278  Relation by employment
 (1) For the purposes of this Part, an individual is related by employment to another individual if:
 (a) one individual is an employee of the other; or
 (b) they are executive officers of the same corporation; or
 (c) they are members of the same partnership; or
 (d) one individual is an employee of a corporation and the other is:
 (i) an employee of the corporation; or
 (ii) an executive officer of the corporation; or
 (e) one individual is an employee of a partnership and the other is:
 (i) an employee of the partnership; or
 (ii) a member of the partnership.

Regulations
 (2) For the purposes of this Part, an individual is also related by employment to another individual in any other prescribed circumstance.

Expanded meaning of employee
 (3) In this section:
employee includes a person engaged as a consultant or as an independent contractor.