Sarah, Maisy and Daisy are cousins own and operate a chain of plant nurseries in Melbourne called “Neighbourhood Nursery Pty Ltd”. It is Melbourne’s largest nursery chain with an annual turnover and revenue of several million dollars. It also owns a considerable number of assets. Each of the cousins is a director, employee and shareholder of the company. Maisy’s mother Cheryl is the company’s other shareholder because she contributed a large sum of money to the company to establish the nursery. Cheryl owns 52% of the shares in the company, whilst Sarah, Maisy and Daisy jointly own the remaining shares.
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