(1) This section
applies where it is necessary to determine for the purposes of section 204A(2)
or 204B(1) or (2), in relation to an acquisition, which entities are
associated with the main entity referred to in section 204A(2), or the
landholder referred to in section 204B(1) or (2), as the case requires.
(2) The associated
entities are as follows —
(a) a
linked entity in respect of the main entity or landholder;
(b) an
entity (a higher entity ) in respect of which the main entity or landholder is
a linked entity;
(c)
another linked entity in respect of a higher entity to which paragraph (b)
applies;
(d)
another entity if —
(i)
there is an acquisition of an interest in the entity,
which may occur before or after the acquisition referred to in subsection (1);
and
(ii)
the acquisition referred to in subsection (1) and the
acquisition referred to in subparagraph (i) together form, evidence, give
effect to, or arise from what is, substantially one arrangement;
(e) an
entity that is a linked entity in respect of an entity to which paragraph (d)
applies in relation to the acquisition referred to in paragraph (d)(i).
(3) A reference in
subsection (2)(b) or (c) to a linked entity is a reference to an entity that
would be a linked entity if, at the time of the acquisition referred to in
subsection (1), the higher entity referred to in subsection (2)(b) or (c) were
a main entity referred to in section 156(1).
[Section 204D inserted: No. 12 of 2019 s. 100.]
[Heading inserted: No. 12 of 2019 s. 100.]