1.A company that is registered with the Australian Securities and Investment Commission, such as a proprietary limited company.
2.An unregulated trust that is not regulated by the government or regulatory body in Australia. Examples include
-
a unit trust
-
discretionary trust
-
family trust
-
managed fund and
-
other
3.A Self Managed Superannuation Fund (SMSF) that is registered and subject to regulatory oversight of the Australian Taxation Office (ATO).