Income Tax Act 2007 section 681DL

Associates

Section 681DL defines who counts as an "associate" of another person for the purposes of this Chapter, covering family relationships, trust arrangements, control of entities, and joint ownership situations.

• Family associates include an individual's spouse, civil partner, relatives (brothers, sisters, ancestors, and lineal descendants), and the spouses or civil partners of those relatives — extending also to relatives of the individual's own spouse or civil partner and their spouses or civil partners.
• Trust associates include the trustee of a settlement and the settlor of that settlement, as well as the trustee and any person who is themselves an associate of the settlor.
• Control associates include a person and any body of persons (including partnerships) that the person controls, or that persons associated with them control, or that they control together — and two or more such bodies controlled by the same person or their associates are also treated as associates of each other.
• Joint ownership associates arise where property is disposed of by joint owners: all the joint owners and anyone associated with any of them are treated as associates of each other.