AASB 10 defines control as:

Select one:

a. governing the financial, operating and sustainability policies of an entity so as to benefit from its activities.

b. the capacity of an entity to dominate the decision making of another entity by virtue of a majority shareholding or controlling ownership interest in some form.

c. the capacity and willingness to direct the decision making of another entity with respect to its financial and operating policies to improve the performance and position of the controlling entity.

d. the power to govern the financial and operating policies of an entity so as to benefit from its activities.