#### 2 Entities 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](/view/html/inforce/current/act-1987-015) 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.

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