Western Australian Numbered Acts Western Australian Numbered Acts (1) A reference in
this Chapter to an entity is to —
(a) a
corporation; and
(b) a
unit trust scheme.
(2) Each of the
following —
(a) the
trustee of a discretionary trust;
(b) a
partnership,
is also an entity to
this extent, namely that the trustee of a discretionary trust or a partnership
may be a linked entity under section 156, but not otherwise.