Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to subsection (3), 2 * schemes are related to one another if they are related to one another in any way.
(2) Without limiting subsection (1), 2 * schemes are related to each other if:
(a) the schemes are based on stapled instruments; or
(b) one of the schemes would, from a commercial point of view, be unlikely to be entered into unless the other scheme was entered into; or
(c) one of the schemes depends for its effect on the operation of the other scheme; or
(d) one scheme complements or supplements the other; or
(e) there is another scheme to which both the schemes are related because of a previous application or applications of this subsection.
(3) Two * schemes are not related to one another merely because:
(a) one refers to the other; or
(b) they have a common party.
(4) The regulations may specify circumstances in which 2 * schemes:
(a) are taken to be related to one another; or
(b) are taken not to be related to one another.