S 139GE repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections
Income Tax (Transitional Provisions) Act 1997
. S 139GE formerly read:
SECTION 139GE MEANING OF ASSOCIATE
has the same meaning as it would have in section
if references in that section to subsection (1) included a reference to subsection (1A) and the following subsection were inserted before subsection (1):
For the purposes of this Part, if an entity holds (whether directly or indirectly through one or more interposed companies, partnerships or trusts) a share in a company, or a right to acquire a share in a company, the company is an associate of the entity.