53AHow certain entities hold interests

#### 53A How certain entities hold interests For the purposes of this Act, a trust, partnership, superannuation fund or unincorporated foreign company (as the case requires) is taken to hold an interest in an asset or entity if: (a) one or more trustees hold the interest on behalf of the beneficiaries of the trust; or (b) one or more partners hold the interest on behalf of the partnership; or (c) one or more trustees hold the interest on behalf of the beneficiaries of the superannuation fund; or (d) one or more appointed officers hold the interest on behalf of the company. > Note: For the definition of appointed officer, see section 5.