491Co-operative includes subsidiaries, participating co-operatives and co-operative ventures

#### 491 Co-operative includes subsidiaries, participating co-operatives and co-operative ventures 491 Co-operative includes subsidiaries, participating co-operatives and co-operative ventures > A reference in this Part to a co-operative includes a reference to each of the following— > > > (a) a participating co-operative; > > > (b) a subsidiary of a co-operative or participating co-operative; > > > (c) a co-operative venture; > > > (d) a co-operative or participating co-operative, or a subsidiary of either, or a co-operative venture, that is in the course of being wound up or has been deregistered.