Relation by employment
(1) For the purposes of this Part, an individual is related by employment to another individual if: (a) one individual is an employee of the other; or (b) they are executive officers of the same corporation; or (c) they are members of the same partnership; or (d) one individual is an employee of a corporation and the other is: (i) an employee of the corporation; or (ii) an executive officer of the corporation; or (e) one individual is an employee of a partnership and the other is: (i) an employee of the partnership; or (ii) a member of the partnership. Regulations (2) For the purposes of this Part, an individual is also related by employment to another individual in any other prescribed circumstance. Expanded meaning of employee (3) In this section: employee includes a person engaged as a consultant or as an independent contractor.
Sourced from the Federal Register of Legislation at 26 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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