means:

(a) a company that is not carried on for the purposes of profit or gain to its individual members and is, by the terms of the company’s constituent document, prohibited from making any distribution, whether in money, property or otherwise, to its members; or

means a trust estate that:

(a) is a corporate unit trust within the meaning of Division 6B of Part III of the Assessment Act; or

(b) is a public trading trust within the meaning of Division 6C of Part III of the Assessment Act;