Document ID: chunk:federal_register_of_legislation:C2025C00155:section:154:p15
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 154 (pt 15/15)
Character Range: 1044211–1046109

(b) within the 45 days immediately before, or the 45 days immediately after, the day on which the other event occurs.
 (3) For the purposes of this Division, 2 persons shall be deemed to be related to 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);
 (ii) both of them together control, directly or indirectly, a third body corporate;
 (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;
 (c) one of them, being a body corporate, is, directly or indirectly, controlled by the other (whether or not a body corporate);
 (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 (3)(a)(i), see also section 4AAA.
 (4) A person, whether or not a body corporate, shall be taken to control another body corporate for the purposes of subsection (3) if that person has the capacity to impose any restraint or restrictions upon, or to exercise any direction over, that other body corporate.
 (5) Without, by implication, affecting the meaning of any reference to an owner of goods in any other provision of this Act, a reference in this Division to the owner of goods, being a ship or aircraft, shall not be taken to include a person acting as agent for the owner or receiving freight or other charges payable in respect of the ship or aircraft.