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    Control of company

    Prior to 1 July 2006

    From 1 July 2006

    From 1 July 2007

    From 1 July 2009

    Control of 40% of the voting power of the company could only be established through shares in the company.

    No change

    The way in which an entity can directly control a company has been expanded by replacing the term shares with equity interests. The meaning of an equity interest includes, but is not limited to, a share in a company.

    No change

      Last modified: 21 Jun 2016QC 21145