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  • Associate inclusive control interest


    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Your associate-inclusive control interest in a foreign company is the sum of:

    • your direct control interests in the foreign company
    • your indirect control interests in the foreign company
    • the direct and indirect control interests of your associates in the foreign company.

    To avoid double counting, an indirect control interest is not taken into account when determining a direct control interest or another indirect control interest.

    Last modified: 05 Dec 2006QC 18000