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.

Note: 

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 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:

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.

Note:

Under 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.

 http://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s960.100.html