(1) For the purpose of
determining whether a business entity is a significant entity in relation to a
financial year —
(a) the
number of employees of the business entity is taken to include the number of
employees of any related entity to the business entity; and
(b) the
amount of regulated e‑waste (determined according to weight) created by
the business entity is taken to include the amount of regulated e‑waste
created by any related entity of the business entity.
(2) For the purposes
of subregulation (1), 2 or more entities are related entities if they are
related bodies corporate under the Corporations Act 2001 (Commonwealth)
section 9.