Definitions and related matters - Associated persons and nominees - Table Y1: Associated person rules
YB 19: Person and controlled non-profit organisation: 1990 version provisions
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.
