Document ID: chunk:federal_register_of_legislation:C2025C00014:section:82kh:p1
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 82KH (pt 1/21)
Character Range: 478257–480910

82KH  Interpretation
 (1) In this Subdivision, unless the contrary intention appears:
additional benefit, in relation to an amount of eligible relevant expenditure, means the additional benefit, or the aggregate of the additional benefits, as the case may be, referred to in paragraph (1F)(b) in relation to that eligible relevant expenditure.
agreement means any agreement, arrangement, understanding or scheme, whether formal or informal, whether express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings.
associate, in relation to a taxpayer, means:
 (a) in the case of a taxpayer who is a natural person, other than a taxpayer in the capacity of a trustee:
 (i) a relative of the taxpayer;
 (ii) a partner of the taxpayer;
 (iii) if a person who is an associate of the taxpayer by virtue of subparagraph (ii) is a natural person—the spouse or a child of that person;
 (iv) a trustee of a trust estate where the taxpayer or another person who is an associate of the taxpayer by virtue of another subparagraph of this paragraph benefits or is capable (whether by the exercise of a power of appointment or otherwise) of benefiting under the trust, either directly or through any interposed companies, partnerships or trusts; or
 (v) a company where:
 (A) the company is, or its directors are, accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the taxpayer, of another person who is an associate of the taxpayer by virtue of another subparagraph of this paragraph, of a company that is an associate of the taxpayer by virtue of another application of this subparagraph or of any 2 or more such persons; or
 (B) the taxpayer is, the persons who are associates of the taxpayer by virtue of sub‑subparagraph (A) and the preceding subparagraphs of this paragraph are, or the taxpayer and the persons who are associates of the taxpayer by virtue of that sub‑subparagraph and those subparagraphs 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;
 (b) in the case of a taxpayer being a company, other than a taxpayer in the capacity of a trustee:
 (i) a partner of the taxpayer;
 (ii) if a person who is an associate of the taxpayer by virtue of subparagraph (i) is a natural person—the spouse or a child of that person;
 (iii) a trustee of a trust estate where the taxpayer or another person who is an associate of the taxpayer by virtue of another subparagraph of this paragraph benefits or is capable (whether by the exercise