6. When corporations deemed to be related to each other

Terms defined in s 4

• Act

  Act

  Defined · s 4

  “Act” includes any regulations;

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• company

  company

  Defined · s 4

  “company” means a company incorporated under this Act or under any corresponding previous written law;

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• corporation

  corporation

  Defined · s 4

  “corporation” means any body corporate formed or incorporated or existing in Singapore or outside Singapore and includes any foreign company but does not include —(a)any body corporate that is incorporated in Singapore and is by notification of the Minister in the Gazette declared to be a public authority or an instrumentality or agency of the Government or to be a body corporate which is not incorporated for commercial purposes;(b)any corporation sole;(c)any cooperative society;(d)any registered trade union; (da)any platform work association registered under the Platform Workers Act 2024; or(e)any limited liability partnership;

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