Sunnyvale Cafes Pty Ltd (Sunnyvale) is a growing company in the caf and restaurant sector that has expanded through acquiring interests in similar companies. Following lengthy negotiations, Sunnyvale has acquired an interest in is Southside Cafes Pty Ltd (Southside). Sunnyvale has acquired 35 per cent of the shares of Southside, with the remaining 65 per cent of its shares being owned by Bob (10 per cent), May (10 per cent), Adam (10 per cent) and Nathan (35 per cent). Sunnyvale is the proxy holder for Nathans shares, which may be revoked by Nathan providing written notice to Sunnyvale. Sunnyvale has agreed in writing to vote according to Nathans wishes in relation to the proxy. Discuss whether Southside would be a subsidiary of Sunnyvale under s 46 of the Corporations Act 2001 (Cth).