# Relation by employment

> act-s278 — as in force on 2026-06-04 — C2026C00232 · Compilation No. 171 — https://www.legislation.gov.au/C2026C00232/latest/text

278 Relation by employment
          (1) For the purposes of this Part, an individual is related by
              employment to another individual if:
               (a) one individual is an employee of the other; or
               (b) they are executive officers of the same corporation; or
               (c) they are members of the same partnership; or
               (d) one individual is an employee of a corporation and the other
                    is:








                        (i) an employee of the corporation; or
                       (ii) an executive officer of the corporation; or
                  (e) one individual is an employee of a partnership and the other
                      is:
                        (i) an employee of the partnership; or
                       (ii) a member of the partnership.

               Regulations
          (2) For the purposes of this Part, an individual is also related by
              employment to another individual in any other prescribed
              circumstance.

               Expanded meaning of employee
          (3) In this section:
               employee includes a person engaged as a consultant or as an
               independent contractor.