Document ID: chunk:federal_register_of_legislation:C2025C00014:section:159gzzzc
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 159GZZZC
Character Range: 1453530–1454774

159GZZZC  Interpretation—general
 (1) In this Division:
associate has the same meaning as in section 318.
cancellation includes redemption.
disposal includes cancellation.
entity means a company, a partnership or a trust estate.
pre‑cancellation period, in relation to a cancellation of shares to which this Division applies, means the period beginning when the holding company concerned became a holding company of the subsidiary concerned and ending at the time of the cancellation.
security means stock, a bond or debenture, or any other document evidencing the indebtedness of a person, whether or not the debt is secured.
 (3) For the purposes of this Division, a company is:
 (a) a subsidiary of another company; or
 (b) the holding company of another company;
if the first‑mentioned company is such for the purposes of the Corporations Act 2001.
 (4) For the purposes of this Division, a reference to an interest in an entity is a reference to a legal or equitable interest in:
 (a) if the entity is a company—shares in the company;
 (b) if the entity is a partnership—capital or profits of the partnership;
 (c) if the entity is a trust estate—corpus or income of the trust estate; or
 (d) in any case—securities issued by the entity.