Term Definition
indirect interest

An entity has an indirect interest in a corporation if the corporation is linked to another corporation (the directly controlled corporation) in which the entity has a direct interest.

A corporation is linked to a directly controlled corporation if the corporation is part of a chain of corporations: 

(a) that starts with the directly controlled corporation, and 

(b) in which a link in the chain is formed if a corporation has a direct interest in the next corporation in the chain.

instrument

A cheque, bill of exchange, promissory note, money order and postal order issued by a post office.

ITAA

Income Tax Assessment Act 1936 of the Commonwealth