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.