sec.74DWho are related persons

### sec.74D Who are related persons Persons are related persons if they are any of the following— individuals, if— 1 is the spouse of the other; or the relationship between them is that of parent and child, brothers, sisters, or brother and sister; private companies that are related bodies corporate; an individual and a private company, if the individual is a majority shareholder or director of— the company; or another private company that is a related body corporate of the company; an individual and a trustee of a trust, other than a public unit trust scheme, of which the individual is a beneficiary; a private company and a trustee of a trust, other than a public unit trust scheme, if the company, or a majority shareholder or director of the company, is a beneficiary of the trust. In this section— de facto partner means 1 of 2 persons who is a de facto partner within the meaning of the Acts Interpretation Act 1954 , section 32DA , if— the persons are living, and for at least 2 years have lived, together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954 , section 32DA ; or the persons are not living, but for at least 2 years were living, together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954 , section 32DA . spouse includes a de facto partner and a civil partner. s 74D ins 2008 No. 16 s 15 amd 2011 No. 46 s 67 ; 2012 No. 12 s 59 sch pt 3 ; 2015 No. 33 s 52 (3) sch pt 3 (sec.74D-ssec.1) Persons are related persons if they are any of the following— individuals, if— 1 is the spouse of the other; or the relationship between them is that of parent and child, brothers, sisters, or brother and sister; private companies that are related bodies corporate; an individual and a private company, if the individual is a majority shareholder or director of— the company; or another private company that is a related body corporate of the company; an individual and a trustee of a trust, other than a public unit trust scheme, of which the individual is a beneficiary; a private company and a trustee of a trust, other than a public unit trust scheme, if the company, or a majority shareholder or director of the company, is a beneficiary of the trust. (sec.74D-ssec.2) In this section— de facto partner means 1 of 2 persons who is a de facto partner within the meaning of the Acts Interpretation Act 1954 , section 32DA , if— the persons are living, and for at least 2 years have lived, together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954 , section 32DA ; or the persons are not living, but for at least 2 years were living, together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954 , section 32DA . spouse includes a de facto partner and a civil partner. - (a) individuals, if— (i) 1 is the spouse of the other; or (ii) the relationship between them is that of parent and child, brothers, sisters, or brother and sister; - (i) 1 is the spouse of the other; or - (ii) the relationship between them is that of parent and child, brothers, sisters, or brother and sister; - (b) private companies that are related bodies corporate; - (c) an individual and a private company, if the individual is a majority shareholder or director of— (i) the company; or (ii) another private company that is a related body corporate of the company; - (i) the company; or - (ii) another private company that is a related body corporate of the company; - (d) an individual and a trustee of a trust, other than a public unit trust scheme, of which the individual is a beneficiary; - (e) a private company and a trustee of a trust, other than a public unit trust scheme, if the company, or a majority shareholder or director of the company, is a beneficiary of the trust. - (i) 1 is the spouse of the other; or - (ii) the relationship between them is that of parent and child, brothers, sisters, or brother and sister; - (i) the company; or - (ii) another private company that is a related body corporate of the company; - (a) the persons are living, and for at least 2 years have lived, together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954 , section 32DA ; or - (b) the persons are not living, but for at least 2 years were living, together as a couple on a genuine domestic basis within the meaning of the Acts Interpretation Act 1954 , section 32DA .