INCOME TAX ASSESSMENT ACT 1997
An individual or a company is an affiliate of yours if the individual or company acts, or could reasonably be expected to act, in accordance with your directions or wishes, or in concert with you, in relation to the affairs of the *business of the individual or company. 328-130(2)
However, an individual or a company is not your affiliate merely because of the nature of the business relationship you and the individual or company share.
For small business relief purposes, a spouse or a child under 18 years may also be an affiliate under section 152-47.
A partner in a partnership would not be an affiliate of another partner merely because the first partner acts, or could reasonably be expected to act, in accordance with the directions or wishes of the second partner, or in concert with the second partner, in relation to the affairs of the partnership.
Directors of the same company, or the company and a director of that company, would be in a similar position.