Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 2Taxable benefits: the benefits code
General definitions for benefits code
69Extended meaning of “control”
1
The definition of “control” in F1section 995 of ITA 2007 (which is applied for the purposes of this Act by section 719) is extended as follows.
2
For the purposes of the benefits code that definition applies (with the necessary modifications) in relation to an unincorporated association as it applies in relation to a body corporate.