Sales Tax (Exemptions and Classifications) Act 1992
3AMeaning of group company
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3A Meaning of group company
(1) A company is a group company in relation to another company if: (a) one of the companies is a subsidiary of the other company; or (b) each of the companies is a subsidiary of the same company. (2) A company (the subsidiary company) is a subsidiary of another company (the holding company) if all the shares in the subsidiary company are beneficially owned by: (a) the holding company; or (b) a company that is, or 2 or more companies each of which is, a subsidiary of the holding company; or (c) the holding company and a company that is, or 2 or more companies each of which is, a subsidiary of the holding company. (3) If a company is a subsidiary of another company (including because of this subsection), every company that is a subsidiary of the first‑mentioned company is a subsidiary of the other company.