INCOME TAX ASSESSMENT ACT 1997 - SECT 960.100 ENTITIES
(1) Entity means any of the following:
(a) an individual; (b) a body corporate; (c) a body politic; (d) a partnership; (e) any other unincorporated association or body of persons; (f) a trust; (g) a * superannuation fund; (h) an * approved deposit fund.
The term entity is used in a number of different but related senses.
It covers all kinds of legal person. 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)(e) does not include a * non-entity joint venture.
(2) The trustee of a trust, of a * superannuation fund or of an *
approved deposit 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
This is because a right or obligation cannot be conferred or imposed on an entity that is not a legal person.
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 .
In addition to his or her personal capacity, an individual may be:
sole trustee of one or more trusts; and 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.
section 87- 35, certain parts of Australian governments and authorities
are treated as separate entities for the purposes of ascertaining
whether another entity is conducting a personal services business.