Bula-
JQ Asia is only minority owned by the QANTAS group, as is all the other JQ "franchises".
Bula, an associate entity is a 'minority' one, and one that is controlled is not a minority entity under AASB128? JQ Asia may be a 'minority' entity but strangely QF choose to report it in JQ Group, therefore they consider it effectively under the control of the group. The only 'minority' (thus associate entities) reported under AASB 128 are JQ Vietnam and JQ Japan. I suspect you know this already...