Document ID: chunk:federal_register_of_legislation:C2025C00014:section:318:p4
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 318 (pt 4/4)
Character Range: 1857988–1858752

trusts); and
 (c) an entity or entities hold a majority voting interest in a company if the entity or entities are in a position to cast, or control the casting of, more than 50% of the maximum number of votes that might be cast at a general meeting of the company.
 (7) In this section and any other provision of this Act that has effect for the purposes of this section, a reference to the spouse of a person does not include:
 (a) a spouse who is legally married to the person but living separately and apart from the person on a permanent basis; or
 (b) a spouse within the meaning of paragraph (a) of the definition of spouse in subsection 995‑1(1) of the Income Tax Assessment Act 1997 who is living separately and apart from the person on a permanent basis.