A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

A New Tax System (Goods and Services Tax) Act 1999

Chapter 6 - Interpreting this Act  

Part 6-2 - Meaning of some important concepts  

Division 184 - Meaning of entity  

184-1  Entities  

(1)  

Entity means any of the following:


(a) an individual;
 View history reference


(b) a body corporate;


(c) a corporation sole;


(d) a body politic;


(e) a *partnership;


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


(g) a trust;


(h) a *superannuation fund.

Note:

The term "entity" is used in a number of different but related senses. It covers all kinds of legal persons. 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.

(1A)  

 View history reference
Paragraph (1)(f) does not include a *non-entity joint venture.

(2)  

The trustee of a trust or of a *superannuation 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.

(3)  

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.

Example:

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.

(4)  

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.

Example:

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

Note:

For GST purposes, non-profit sub-entities are treated as entities (see Division 63), and government entities can be treated as entities (see Division 149).


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page