Section 43AA Power to alter eligibility for groupingF1C1

make provision by reference to generally accepted accounting practice;

define generally accepted accounting practice for that purpose by reference to a specified document or instrument (and may provide for the reference to be read as including a reference to any later document or instrument that amends or replaces the first);

adopt any statutory or other definition of generally accepted accounting practice (with or without modification);

make provision by reference to what would be required or permitted by generally accepted accounting practice if accounts, or accounts of a specified kind, were prepared for a person.

the nature of a person;

past or intended future activities of a person;

the relationship between a number of persons;

the effect of including a person within a group or of excluding a person from a group.

make provision which applies generally or only in specified circumstances;

make different provision for different circumstances;

include supplementary, incidental, consequential or transitional provision.