Commentary on Sections Overview Overview Section 162: Indirect participation: sections 148 and 175: further financing cases
335.This section provides for someone other than an affected person acting with others to provide financing arrangements to one of the affected persons to be treated as indirectly participating in the management, control or capital of each affected person. It is based on paragraphs 4A(2) to (6) and 6(4C) of Schedule 28AA to ICTA.