Commonwealth Consolidated Acts

CORPORATIONS ACT 2001 - SECT 761B

                   If:

                     (a)  an arrangement, when considered by itself, does not constitute a derivative, or some other kind of financial product; and

                     (b)  that arrangement, and one or more other arrangements, if they had instead been a single arrangement, would have constituted a derivative or other financial product; and

                     (c)  it is reasonable to assume that the parties to the arrangements regard them as constituting a single scheme;

the arrangements are, for the purposes of this Part, to be treated as if they together constituted a single arrangement.