Individual

Joint

Two or more individuals.

Sole Trader

An individual operating a business and registered as a sole trader, where the individual is the sole owner that controls and manages the business.

Company

A company registered as an Australian proprietary company, an Australian public company, or a foreign company.

Trust or Superannuation Fund

A trust with individual trustees or a company trustee as laid out in the trust deed. Types of trusts include self-managed superannuation funds, family or discretionary trusts, registered trusts (such as managed investment schemes or government superannuation funds), charitable trusts, or any other trust.

Association

An association registered as an incorporated association under a relevant state or territory law, or an unincorporated association.