371   “Co-operative” includes subsidiaries, foreign co-operatives and co-operative ventures

A reference in this Part to a co-operative includes a reference to each of the following:

(a)  a foreign co-operative,

(b)  a subsidiary of a co-operative or foreign co-operative,

(c)  a co-operative venture,

(d)  a co-operative or foreign co-operative, or a subsidiary of either, or a co-operative venture, that is in the course of being wound up or has been deregistered.