Income Tax Assessment Act 1936
View history note
Hide history noteA company (the subsidiary company ) is a subsidiary of another company (the holding company ) if all the shares in the subsidiary company are beneficially owned by:
(a) the holding company; or
(b) one or more subsidiaries of the holding company; or
(c) the holding company and one or more subsidiaries of the holding company.
57-125(2)
A company (other than the subsidiary company) is a subsidiary of the holding company if, and only if:
(a) it is a subsidiary of the holding company; or
(b) it is a subsidiary of a subsidiary of the holding company;
because of any other application or applications of this section.
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