Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 83A.330

    For the purposes of this Division, you are treated as ceasing employment when you are no longer employed by any of the following:

  (a)   your employer in that employment;

  (b)   a holding company (within the meaning of the Corporations Act 2001 ) of your employer;

  (c)   a * subsidiary of your employer;

  (d)   a * subsidiary of a holding company (within the meaning of the Corporations Act 2001 ) of your employer.