Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purposes of this Act, the question whether an individual passes the control test in relation to a company is to be determined in the same manner in which that question is determined for the purposes of section 1207Q of the Social Security Act 1991 .
(2) For the purposes of this Act, the question whether an individual passes the control test in relation to a trust is to be determined in the same manner in which that question is determined for the purposes of section 1207V of the Social Security Act 1991 .
(3) For the purposes of subsections (1) and (2) of this section, assume that paragraph 1207C(1)(g) and subsections 1207C(2), (3) and (4) of the Social Security Act 1991 had not been enacted.
Note: The control test is used in sections 14 (residency) and 15 (shell banks).