(1A) For the purposes of this Chapter, a person also makes a
"relevant acquisition" if the person acquires an interest in a landholder that
(when aggregated with other interests in the landholder acquired by the person
or other persons under acquisitions that form, evidence, give effect to or
arise from what is substantially one arrangement between the acquirers)
results in an aggregation that amounts to a significant interest in the
landholder.
(1B) In determining whether acquisitions form, evidence, give
effect to or arise from what is substantially one arrangement between the
acquirers, the following circumstances are to be taken into account--
(a)
whether any of the acquisitions are conditional on entry into, or completion
of, any of the other acquisitions,
(b) whether the parties to any of the
acquisitions are the same,
(c) whether any party to an acquisition is an
associated person of another party to any of the other acquisitions,
(d) the
period of time over which the acquisitions take place,
(e) whether, before or
after the acquisitions take place, the interests were, are or will be used
together or dependently with one another,
(3) If a person who acquires or holds an interest in a landholder is a trustee
for 2 or more trusts, any interests in the landholder acquired or held by the
person for different trusts are to be treated as if they were acquired or held
independently by separate persons.