##### 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\. --- ## Source and attribution Saved copy: C2018A00029 / C2026C00213 / f578e546a17068939a3a5a928474713f844dfae8 Scope: navPoint\_268 Compiled 2026\-06\-04\. This does not establish legal commencement\. Official source: https://www\.legislation\.gov\.au/C2018A00029/2026\-06\-04/2026\-06\-04/text/1/epub/OEBPS/document\_1/document\_1\.html Licence: https://creativecommons\.org/licenses/by/4\.0/ Based on content from the Federal Register of Legislation at 1 October 2026\. For the latest information on Australian Government legislation please go to https://www\.legislation\.gov\.au\. Converted XHTML into Tiptap JSON; recovered lists from paragraph classes; kept literal labels and text\. Print layout is changed\. The Commonwealth Coat of Arms is not covered by the CC BY licence\.