Income Tax Assessment Act 1997



Division 960 - General  

Subdivision 960-E - Entities  

SECTION 960-100   Entities  

Entity means any of the following:

(a) an individual;

(b) a body corporate;

(c) a body politic;

(d) a partnership;

(e) any other unincorporated association or body of persons;

(f) a trust;

(g) a *superannuation fund;

(h) an *approved deposit fund.


The term entity is used in a number of different but related senses. It covers all kinds of legal person. It also covers groups of legal persons, and other things, that in practice are treated as having a separate identity in the same way as a legal person does.


Paragraph (1)(e) does not include a *non-entity joint venture.


The trustee of a trust, of a *superannuation fund or of an *approved deposit fund is taken to be an entity consisting of the person who is the trustee, or the persons who are the trustees, at any given time.
Note 1:

This is because a right or obligation cannot be conferred or imposed on an entity that is not a legal person.

Note 2:

The entity that is the trustee of a trust or fund does not change merely because of a change in the person who is the trustee of the trust or fund, or persons who are the trustees of the trust or fund.

A legal person can have a number of different capacities in which the person does things. In each of those capacities, the person is taken to be a different entity .


In addition to his or her personal capacity, an individual may be:

  • • sole trustee of one or more trusts; and
  • • one of a number of trustees of a further trust.
  • In his or her personal capacity, he or she is one entity. As trustee of each trust, he or she is a different entity. The trustees of the further trust are a different entity again, of which the individual is a member.

    If a provision refers to an entity of a particular kind, it refers to the entity in its capacity as that kind of entity, not to that entity in any other capacity.


    A provision that refers to a company does not cover a company in a capacity as trustee, unless it also refers to a trustee.


    Under section 87-35 , certain parts of Australian governments and authorities are treated as separate entities for the purposes of ascertaining whether another entity is conducting a personal services business.

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