Title page reads
VIKING an imprint of PENGUIN BOOKS
Viking is considered to be the publisher.
260 # # $a Melbourne, Vic. $b Viking, $c 1998.
Sometimes a 500 note is added which should be deleted e.g.
500 # # $a Viking is and imprint of Penguin.
On the other hand:-
First published in 2004 by WriteLight Pty Ltd for Bluedog Publishing.
260 # # $a Goondiwindi, Qld. :$b WriteLight for Bluedog Publishing, $c 2004.
(See AACR2 1.4D4 a)
Penguin always apply for the CiP but we don't know until a title arrives which 'publisher' to list. When this situation arises I will ask the Unit to adhere to the practice of listing as in this exampleViking, not Penguin as the publisher or Rigby and not Pearson Education etc..
Glass House books an imprint of Interactive Publications.
260 # # $aCarindale, Qld. :$b Glass House Books, $c 2008.