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.