Loans to Firm, Body Corporate, Aop's

185- 1 deals with internal loans from the section summary. Is abc called as the holding company? If so, 185(2)C&D is appropriate and if abc is treated as a Holding company then section 185(3) d is more appropriate. Can you please tell me the abc’c nature of business, how much stake does it hold in xyz lip? 

185-1a is loan from other company to a director of company. 185(3)D is holding to subsidiary. Source: tax gur

I think caclub is not an associate to the above source and it doesn’t allow me to post any links and write their name as well while submitting.