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  • When an entity is connected with you



    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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    An entity is connected with another entity if:

    • either entity controls the other entity, or
    • both entities are controlled by the same third entity.

    In certain circumstances, an entity can be taken to be connected with you. See Passively-held assets and Partner's assets.

    Last modified: 30 Mar 2021QC 44192