Part 3: Banking Section 18: Banking companies: expenses relating to compensation Details of the section Section 133L
New section 133L explains the meaning of associated companies for the purposes of new section 133A.
	Subsection (1) provides that a company is associated with another company at a given time if any of five conditions is met.
	Subsections (2) - (6) set out the conditions.
	Subsections (7) and (8) set out further definitional provisions for the purposes of new section 133L.
	Subsection (9) applies sections 466 - 471 CTA 2009 to new section 133L.
	Subsection (10) imports the meaning of "major interest" from section 473 CTA 2009.