Commonwealth Consolidated Acts

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  (1)   Entity means any of the following:

  (a)   an individual;

  (b)   a body corporate;

  (c)   a corporation sole;

  (d)   a body politic;

  (e)   a * partnership;

  (f)   any other unincorporated association or body of persons;

  (g)   a trust;

  (h)   a * superannuation fund.

Note:   The term entity is used in a number of different but related senses. It covers all kinds of legal persons. It also covers groups of legal persons, and other things, that in practice are treated as having a separate identity in the same way as a legal person does.

  (1A)   Paragraph   (1)(f) does not include a * non - entity joint venture.

  (2)   The trustee of a trust or of a * superannuation fund is taken to be an entity consisting of the person who is the trustee, or the persons who are the trustees, at any given time.

Note 1:   This is because a right or obligation cannot be conferred or imposed on an entity that is not a legal person.

Note 2:   The entity that is the trustee of a trust or fund does not change merely because of a change in the person who is the trustee of the trust or fund, or persons who are the trustees of the trust or fund.

  (3)   A legal person can have a number of different capacities in which the person does things. In each of those capacities, the person is taken to be a different entity.

Example:   In addition to his or her personal capacity, an individual may be:

ï‚·   sole trustee of one or more trusts; and

ï‚·   one of a number of trustees of a further trust.

  In his or her personal capacity, he or she is one entity. As trustee of each trust, he or she is a different entity. The trustees of the further trust are a different entity again, of which the individual is a member.

  (4)   If a provision refers to an entity of a particular kind, it refers to the entity in its capacity as that kind of entity, not to that entity in any other capacity.

Example:   A provision that refers to a company does not cover a company in a capacity as trustee, unless it also refers to a trustee.

Note:   For GST purposes, non - profit sub - entities are treated as entities (see Division   63), and government entities can be treated as entities (see Division   149).

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