S 73M repealed by No 93 of 2011, s 3 and Sch 3 item 44, effective 8 September 2011. For application, savings and transitional provisions see note under s
. S 73M formerly read:
SECTION 73M MEANING OF
A person is an
of another person if the person acts, or could reasonably be expected to act, in accordance with the other person
s directions or wishes, or in concert with the other person, in relation to the affairs of the person
s business or research and development expenditure.
Another partner in a partnership in which a person is a partner is not the person
only because the partner acts, or could reasonably be expected to act, in concert with the person in relation to the affairs of the partnership.