Queensland Consolidated Acts Queensland Consolidated Acts(1) An entity is a controlled entity if it is subject to the control of 1 or more of the following (the controlling entity)—
(a) a department;
(b) a local government;
(c) a statutory body;
(d) a GOC;
(e) another entity subject to the control of 1 or more of the entities mentioned in paragraphs (a) to (d).
(2) In this section—
control means the capacity of an entity to dominate decision-making, directly or indirectly, in relation to the financial and operating policies of another entity so as to enable the other entity to operate with it in pursuing the objectives of the controlling entity.