In that context, under section 50AAA of the CA 2001, one entity (first employer) is an associated entity of the other (second employer) where any of the following apply:
The first employer and the second employer are related bodies corporate (section 50AAA(2), CA 2001).
The second employer controls the first employer and the operations, resources or affairs of the first employer are material to the second employer (section 50AAA(4), CA 2001).
The second employer has a qualifying investment in the first employer, has significant influence over the first employer and the interest is material to the second employer (section 50AAA(5), CA 2001).
The first employer has a qualifying investment in the second employer, has significant influence over the second employer and the interest is material to the first employer (section 50AAA(6), CA 2001).
A third party entity controls both the first employer and the second employer and the operations, resources or affairs of the first employer and the second employer are both material to the third party (section 50AAA(7), CA 2001).
Control is defined in section 50AA of the CA 2001 as when one entity can make decisions that determine the financial and operating policies of the second entity. For more information, see Control.