2Entities

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 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.