Which of the following is NOT one of the tests contained in s 46 of the Corporations Act to determine whether a company is a subsidiary of another company?

a. The subsidiary company own shares in its holding company or gives financial assistance.

b. The holding company controls more than 50 per cent of the votes of the subsidiary company.

c. The company is a subsidiary of a subsidiary of the holding company.

d. The holding company holds more than 50 per cent of the issued shares of the subsidiary company.