(1)

Entity means any of the following:

(a)

an ^* individual;

(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 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.

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

(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.