{"type":"doc","content":[{"type":"section","attrs":{"id":"navPoint_268"},"content":[{"type":"heading","attrs":{"id":"v0-p-4000","level":5},"content":[{"type":"text","text":"53A","marks":[{"type":"bold"}]},{"type":"text","text":"  ","marks":[{"type":"bold"}]},{"type":"text","text":"How certain entities hold interests","marks":[{"type":"bold"}]}]},{"type":"legalList","attrs":{},"content":[{"type":"legalListItem","attrs":{},"content":[{"type":"paragraph","attrs":{"id":"v0-p-4001"},"content":[{"type":"text","text":" "},{"type":"text","text":" "},{"type":"text","text":"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:"}]},{"type":"legalList","attrs":{},"content":[{"type":"legalListItem","attrs":{"marker":"(a)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-4002"},"content":[{"type":"text","text":"one or more trustees hold the interest on behalf of the beneficiaries of the trust; or"}]}]},{"type":"legalListItem","attrs":{"marker":"(b)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-4003"},"content":[{"type":"text","text":"one or more partners hold the interest on behalf of the partnership; or"}]}]},{"type":"legalListItem","attrs":{"marker":"(c)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-4004"},"content":[{"type":"text","text":"one or more trustees hold the interest on behalf of the beneficiaries of the superannuation fund; or"}]}]},{"type":"legalListItem","attrs":{"marker":"(d)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-4005"},"content":[{"type":"text","text":"one or more appointed officers hold the interest on behalf of the company."}]}]}]},{"type":"paragraph","attrs":{"id":"v0-p-4006"},"content":[{"type":"text","text":"Note:"},{"type":"text","text":" "},{"type":"text","text":"For the definition of "},{"type":"text","text":"appointed officer","marks":[{"type":"bold"},{"type":"italic"}]},{"type":"text","text":", see section"},{"type":"text","text":" "},{"type":"text","text":"5."}]}]}]}]}]}