TASIn ForceAct
Rail Company Act 2009
16Tax equivalents
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### 16 Tax equivalents
> > (1) The provisions of [Part 10 of the](/view/html/inforce/2026-04-12/act-1995-022#HP10@EN) [Government Business Enterprises Act 1995](/view/html/inforce/2026-04-12/act-1995-022) apply in relation to the Company and a subsidiary of the Company as if –
> >
> > > > (a) the Company were a Government Business Enterprise specified in [Schedule 2](/view/html/inforce/2026-04-12/act-1995-022#JS2@EN) to that Act; and
> > >
> > > > (b) the subsidiary were a subsidiary within the meaning of that Act.
>
> > (2) [*\[Section 16 Subsection (2) omitted by No. 9 of 2018, s. 30, Applied:10 Sep 2018\]*](/view/html/inforce/2018-09-10/act-2018-009#GS30@EN) . . . . . . . .