CTHRepealedLegislation
Corporations Regulations 1990
31Economic dependency
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## 31 Economic dependency
(1) If:
(a) the normal trading activities of a company depend on a significant volume of business with another party; and
(b) that dependency exists during all or part of a financial period;
the accounts of the company for that period must include a note explaining the nature of that dependency.
(2) If:
(a) the normal trading activities of an entity in an economic entity depend on a significant volume of business with another party; and
(b) the activities are material in relation to the trading activities of the economic entity; and
(c) the dependency exists during all or part of a financial period;
the consolidated accounts relating to the economic entity for that period must include a note explaining the nature of the dependency.