s. 78 (4) In subsection (2), has the controlling interest S. 77B(4) same meaning as it has in section 72(2) of the inserted by No. 58/2010 Payroll Tax Act 2007. s. 10(2). 78 Indirect interest by close association S. 78 amended by Nos 99/2004 (1) In this section— s. 8(a), 76/1995 means a biological daughter, daughter s. 10(5), adopted daughter, or female child 109/2003 s. 61, 12/2008 for whom the person has custodial s. 73(Sch. 1 responsibilities; item 38), substituted by means the spouse, domestic direct relative No. 67/2008 s. 21. partner, son, daughter, mother, father, brother or sister of the person; of a person means— domestic partner (a) a person who is in a registered relationship with the person; or (b) an adult person to whom the person is not married but with whom the person is in a relationship as a couple where one or each of them provides personal or financial commitment and support of a domestic nature for the material benefit of the other, irrespective of their genders and whether or not they are living under the same roof, but does not include a person who provides domestic support and personal care to the person— (i) for fee or reward; or (ii) on behalf of another person or an organisation (including a government or government agency, a body corporate or a charitable or benevolent organisation);
S. 77B(4) inserted by No. 58/2010 s. 10(2). (4) In subsection (2), controlling interest has the same meaning as it has in section 72(2) of the Payroll Tax Act 2007. S. 78 amended by Nos 99/2004 s. 8(a), 76/1995 s. 10(5), 109/2003 s. 61, 12/2008 s. 73(Sch. 1 item 38), substituted by No. 67/2008 s. 21. 78 Indirect interest by close association s. 78 (1) In this section— daughter means a biological daughter, adopted daughter, or female child for whom the person has custodial responsibilities; direct relative means the spouse, domestic partner, son, daughter, mother, father, brother or sister of the person; domestic partner of a person means— (a) a person who is in a registered relationship with the person; or (b) an adult person to whom the person is not married but with whom the person is in a relationship as a couple where one or each of them provides personal or financial commitment and support of a domestic nature for the material benefit of the other, irrespective of their genders and whether or not they are living under the same roof, but does not include a person who provides domestic support and personal care to the person— (i) for fee or reward; or (ii) on behalf of another person or an organisation (including a government or government agency, a body corporate or a charitable or benevolent organisation);