Singapore legislation
Clause 6
Clause 6
When corporations deemed to be related to each other
Where a corporation —
(a)
is the holding company of another corporation;
(b)
is a subsidiary of another corporation; or
(c)
is a subsidiary of the holding company of another corporation,that first-mentioned corporation and that other corporation shall for the purposes of this Act be deemed to be related to each other.[Aust. s. 6 (5).]