79Persons involved in avoidance taken to be associates

#### 79 Persons involved in avoidance taken to be associates (1) The Treasurer may make an order under subsection (2) if: (a) the Treasurer makes an order under section 78 (anti‑avoidance) in relation to more than one person; and (b) the Treasurer is satisfied that not making an order under subsection (2) is contrary to national security or the national interest. (2) The Treasurer may make an order specifying that some or all of the persons to which the order under section 78 relates are taken to be associates of each other for the purposes of this Act or for specified purposes. (3) An order under subsection (2) must specify the period during which the order is in force. Effect of order (4) An order under subsection (2) has effect according to its terms. Order not a legislative instrument (5) An order under subsection (2) is not a legislative instrument.