sec.26BAssociates

### sec.26B Associates A person is associated with someone else if— a relationship of a type mentioned in subsection (2) exists between them; or a series of relationships of a type mentioned in subsection (2) can be traced between them through another person or other persons. For subsection (1) , the relationships are as follows— marriage or de facto partnership; the relationship of ascendant and descendant (including the relationship of parent and child) or the relationship of persons who have a parent or grandparent in common; business partnership; the relationship of employer and employee; a fiduciary relationship; the relationship of persons, one of whom is accustomed, or under an obligation (whether formal or informal), to act in accordance with the directions, instructions or wishes of the other; the relationship of a corporation and executive officer of the corporation; the relationship of a corporation and a person who is in a position to control or substantially influence the corporation’s conduct; the relationship of a corporation that is a proprietor and a company nominee of the corporation. However, despite subsection (2) (e) and (f) , the proprietor of a lot and a person who is a party to a letting arrangement as defined in section 41A are not associated merely because of services provided to the proprietor by the person under the arrangement. Also, for a person mentioned in section 41B (a) (iii) , the proprietor who nominates the person for election is associated with the person. In this section— executive officer , of a corporation, means a person who is concerned with, or takes part in, the corporation’s management, whether or not the person is a director or the person’s position is given the name of executive officer. s 26B ins 2022 No. 28 s 5 (sec.26B-ssec.1) A person is associated with someone else if— a relationship of a type mentioned in subsection (2) exists between them; or a series of relationships of a type mentioned in subsection (2) can be traced between them through another person or other persons. (sec.26B-ssec.2) For subsection (1) , the relationships are as follows— marriage or de facto partnership; the relationship of ascendant and descendant (including the relationship of parent and child) or the relationship of persons who have a parent or grandparent in common; business partnership; the relationship of employer and employee; a fiduciary relationship; the relationship of persons, one of whom is accustomed, or under an obligation (whether formal or informal), to act in accordance with the directions, instructions or wishes of the other; the relationship of a corporation and executive officer of the corporation; the relationship of a corporation and a person who is in a position to control or substantially influence the corporation’s conduct; the relationship of a corporation that is a proprietor and a company nominee of the corporation. (sec.26B-ssec.3) However, despite subsection (2) (e) and (f) , the proprietor of a lot and a person who is a party to a letting arrangement as defined in section 41A are not associated merely because of services provided to the proprietor by the person under the arrangement. (sec.26B-ssec.4) Also, for a person mentioned in section 41B (a) (iii) , the proprietor who nominates the person for election is associated with the person. (sec.26B-ssec.5) In this section— executive officer , of a corporation, means a person who is concerned with, or takes part in, the corporation’s management, whether or not the person is a director or the person’s position is given the name of executive officer. - (a) a relationship of a type mentioned in subsection (2) exists between them; or - (b) a series of relationships of a type mentioned in subsection (2) can be traced between them through another person or other persons. - (a) marriage or de facto partnership; - (b) the relationship of ascendant and descendant (including the relationship of parent and child) or the relationship of persons who have a parent or grandparent in common; - (c) business partnership; - (d) the relationship of employer and employee; - (e) a fiduciary relationship; - (f) the relationship of persons, one of whom is accustomed, or under an obligation (whether formal or informal), to act in accordance with the directions, instructions or wishes of the other; - (g) the relationship of a corporation and executive officer of the corporation; - (h) the relationship of a corporation and a person who is in a position to control or substantially influence the corporation’s conduct; - (i) the relationship of a corporation that is a proprietor and a company nominee of the corporation.