sec.39When a director is related to a person— Act , s 478

### sec.39 When a director is related to a person— Act , s 478 For section 478 (3) of the Act , a director is related to a person if any of the following applies— the director is, or has been, the person’s spouse; the person is the director’s child and is entirely or substantially dependent on the director; the person is entirely or substantially dependent on the director and the person’s affairs are so closely connected with the affairs of the director that a benefit derived by the person, or a substantial part of it, could pass to the director; the director is entirely or substantially dependent on the person and the director’s affairs are so closely connected with the affairs of the person that a benefit derived by the director, or a substantial part of it, could pass to the person. - (a) the director is, or has been, the person’s spouse; - (b) the person is the director’s child and is entirely or substantially dependent on the director; - (c) the person is entirely or substantially dependent on the director and the person’s affairs are so closely connected with the affairs of the director that a benefit derived by the person, or a substantial part of it, could pass to the director; - (d) the director is entirely or substantially dependent on the person and the director’s affairs are so closely connected with the affairs of the person that a benefit derived by the director, or a substantial part of it, could pass to the person.