Group of companies
To avoid doubt, for the purposes of: (a) this Division; or (b) any other provision of this Act to the extent to which it relates to this Division; a group of 2 or more companies need not be associated with each other in any way (other than a way described in paragraph 571(1)(b) or 579E(1)(b)).
Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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