Superannuation Industry (Supervision) Act 1993
For the purposes of this Part, each of the following is a Part 8 associate of an individual (the primary entity ), whether or not the primary entity is in the capacity of trustee: (a) a relative of the primary entity; (b)
(i) each other member of the fund; and
(ii) if the fund is a single member self managed superannuation fund whose trustee is a company - each director of that company; and
(c) a partner of the primary entity or a partnership in which the primary entity is a partner; (d) if a partner of the primary entity is an individual - the spouse or a child of that individual; (e) a trustee of a trust (in the capacity of trustee of that trust), where the primary entity controls the trust; (f) a company that is sufficiently influenced by, or in which a majority voting interest is held by:
(iii) if the fund is a single member self managed superannuation fund whose trustees are individuals - those individuals;
(i) the primary entity; or
(ii) another entity that is a Part 8 associate of the primary entity because of another paragraph of this section or because of another application of this paragraph; or
(iii) 2 or more entities covered by the preceding subparagraphs.
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