The term “at arm's length” describes a relationship in which persons act independently of each other or are not related.

Related persons do not deal at arm's length. They include:

• individuals related by blood, marriage (including civil union and de facto union) or adoption;
• an organization and
  • the person who controls it,
  • a person who is a member of a related group that controls the organization, or
  • a person related to one of the persons mentioned above.