SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)
PART 2 - GENERAL DEFINITIONS
SECTION 3A MEANING OF ``GROUP COMPANY'' 3A(1) [Interpretation] 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. 3A(2) [Subsidiary company] 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. 3A(3) [Subsidiary of another company] 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.
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