Introduction Overview Chapter 3: Matters which are not distributions Section 1059: Associated persons
3100.This section contains the basic definition of “associate” for the provisions contained in Chapter 3. It is based on section 227(1), (2), (3), (4) and (7) of ICTA. As for section 1036 the definition of persons “living together” has been brought directly into the legislation – see section 1116.
3101.Further rules in sections 1060 and 1061 extend the meaning in the case of trustees and personal representatives.