(1) Subject to this section, in this Act, corporation includes:
(a) a company; and
(b) any body corporate (whether incorporated in this jurisdiction or elsewhere); and
(c) an unincorporated body that under the law of its place of origin, may sue or be sued, or may hold property in the name of its secretary or of an office holder of the body duly appointed for that purpose.
(2) Neither of the following is a corporation :
(a) an exempt public authority;
(b) a corporation sole.
(3) To avoid doubt, an Aboriginal and Torres Strait Islander corporation is taken to be a corporation for the purposes of this Act.
Note: Various provisions of this Act that generally apply to
corporations do not apply to
Aboriginal and Torres Strait Islander corporations because of express
provisions to that effect: see section 190B, subsection 197(5),
section 206HB and subsections 599(2), 1309(6), 1318(5) and
1335(3).