Related companies

A foreign company is related to an Australian company if the Australian company has a direct voting interest of at least 10% of the voting power of the foreign company. This relationship could extend through any number of tiers of foreign companies if each company in the chain has at least a 10% voting interest in the company in the tier below, and the Australian company has a direct or indirect voting interest of at least 5% in the foreign company. [section 160AFB]