Document ID: chunk:federal_register_of_legislation:C2025C00045:section:53a
Version: federal_register_of_legislation:C2025C00045
Segment Type: section
Provision Reference: s 53A
Character Range: 308666–309311

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.