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Mickey Limited acquired a 45% interest in the only issued capital which carries voting rights in Mouse Pty Ltd on 15 September 2020. On 1

Mickey Limited acquired a 45% interest in the only issued capital which carries voting rights in Mouse Pty Ltd on 15 September 2020. On 1 January 2021 it acquired an additional 25% interest, and on 15 March 2021 a further 15%. Under AASB 3/IFRS 3, a business combination occurs on:

a.

15 March 2021.

b.

15 September 2020.

c.

1 January 2021.

d.

30 June 2021.

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