Part 7 Miscellaneous Division 2 Treatment of certain entities Section 53A Division 2—Treatment of certain entities 53A How certain entities hold interests 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. 54 Treatment of partnerships (1) This Act applies to a partnership as if it were an entity, but with the changes set out in this section. (2) An obligation that would otherwise be imposed on the partnership by this Act is imposed on each partner instead, but may be discharged by any of the partners. (3) An offence against this Act that would otherwise have been committed by the partnership is taken to have been committed by each partner in the partnership, at the time the offence was committed, who: (a) did the relevant act or made the relevant omission; or (b) aided, abetted, counselled or procured the relevant act or omission; or (c) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the partner). 50 Security of Critical Infrastructure Act 2018 Authorised Version C2018A00029 No. 29, 2018