Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf an interest giving an entity, or an entity and its * associates:
(a) the ability to exercise, or control the exercise of, any of the voting power in a company; or
(b) the right to receive dividends that a company may pay; or
(c) the right to receive a distribution of capital of a company; or
(d) the right to receive a distribution of trust income or trust capital;
is both direct and indirect, and (apart from this section) would be counted more than once in applying subsection 727 - 355(1) or (2) or section 727 - 360, only the direct interest is to be counted.