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.

End of attention

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: 28 Jun 2012QC 25888