Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 No. 119, 1992 - SECT 3A

3A.(1) A company is a group company in relation to another company if:

   (a)  one of the companies is a subsidiary of the other company; or

   (b)  each of the companies is a subsidiary of the same company.
(2) A company ("the subsidiary company") is a subsidiary of another company
("the holding company") if all the shares in the subsidiary company are
beneficially owned by:

   (a)  the holding company; or

   (b)  a company that is, or 2 or more companies each of which is, a
        subsidiary of the holding company; or

   (c)  the holding company and a company that is, or 2 or more companies each
        of which is, a subsidiary of the holding company.

(3) If a company is a subsidiary of another company (including because of this
subsection), every company that is a subsidiary of the first-mentioned company
is a subsidiary of the other company.