| CFM5401 | Connected persons:
overview |
| CFM5402 | Connected persons:
connection |
| CFM5403 | Connected persons:
accounting method |
| CFM5404 | Connected persons:
consequences of connection |
| CFM5405 | Connected persons:
connection through control |
| CFM5405a | Connected persons:
exclusions |
| CFM5406 | Connected persons: change
of accounting method |
| CFM5406a | Connected persons: change
of accounting method - example |
| CFM5407 | Connected persons:
creditor and debtor use different accounting treatment in relation
to convertible debt |
| CFM5408 | Connected persons:
connection ceases |
| CFM5410 | Connected persons:
meaning of control |
| CFM5410a | Connected persons: shares
held as trading stock |
| CFM5410b | Connected persons:
examples of control |
| CFM5411 | Connected persons: shares
held by partnership |
| CFM5415 | Connected persons:
indirect relationships |
| CFM5416 | Connected persons:
non-corporate intermediaries |
| CFM5416a | Connected persons:
indirect relationships – example |
| CFM5420 | Connected persons: exempt
circumstances |
| CFM5421 | Connected persons:
conditions for exemption |
| CFM5421a | Connected persons: S88
– company conditions |
| CFM5421b | Connected persons: S88
– debt conditions |
| CFM5421c | Connected persons: S88 -
example |
