Caspar Ltd and Spooky Ltd decide to establish a new entity, Ghosts Ltd. The purpose of Ghosts Ltd is to develop and market a new car seat designed for use by babies when travelling in a car. Caspar Ltd and Spooky Ltd have specific roles in the new company and have unilateral ability to make all decisions in relation to their specified roles. Caspar Ltd has agreed that it will be responsible for developing the new car seat and obtaining all the approvals from the relevant safety bodies in Australia. Once the seat has been designed and all safety approvals have been received, Spooky Ltd will manufacture and market the product. Required Discuss the activities undertaken by the Caspar Ltd and Spooky Ltd in relation to the determination of which entity controls Ghosts Ltd.