New South Wales Consolidated Acts

GOVERNMENT SECTOR FINANCE ACT 2018 - SECT 2.1

2.1 Entities

(1) Each of the following is an
"entity" --

(a) a person,

(b) a body or group of persons (whether incorporated or unincorporated),

(c) a partnership or joint venture,

(d) the trustee (or, if there is more than one trustee, the trustees together) of a trust,

(e) any other legal, administrative or fiduciary arrangement or other organisational structure capable of deploying resources to achieve objectives.

Note--: Section 21 (1) of the Interpretation Act 1987 defines
"person" to include an individual, a corporation and a body corporate or politic.

(2) To avoid doubt, entities are not limited to those that are formed or located in the State.