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YB 18: Persons habitually acting together: 1988 version provisions
or “Old rule about people working together regularly no longer applies”
You could also call this:

“Old rules about tax connections between people and non-profit organisations”

This part of the law used to talk about how a person and a controlled non-profit organisation were connected for tax purposes. However, it’s not part of the law anymore. The government removed this section on 1 April 2010. If you need to know about the current rules for how people and organisations are connected for tax reasons, you should look at other parts of the Income Tax Act 2007.

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Next up: YB 20: Some definitions

or “Explains that a former section defining associated person rules no longer exists”
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Part Y Definitions and related matters
Associated persons and nominees: Table Y1: Associated person rules

YB 19Person and controlled non-profit organisation: 1990 version provisions (Repealed)

    Notes
    • Section YB 19: repealed, on , by section 563(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).