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Company(s)
In short, a company is a body corporate registered in Australia under the Corporations Act 2001. Companies are registered by the Australian Securities and Investments Commission (ASIC).
The general characteristics of a company are:

Trust
Trusts are defined as fund or property held or administered (by a Trustee) for the benefit of others. A Trust is a relationship between two persons, by virtue of which one of them (the Trustee) holds property (the Trust Property) for the benefit of the other (the Beneficiary).
Trusts are a commonly used business and investment structure in Australia. From a taxation viewpoint they can provide several advantages to their controllers, primarily through an ability to discretionally distribute income, and through the flow-through method of taxation applied to them. There are however many complex rules that need to be understood in order to effectively manage and control a trust.
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Self Managed Super Fund
A super fund is a trust in which the assets (referred to as ‘trust property’) are held by the trustee/s on behalf of the trust’s beneficiaries – who are the super fund’s members.
The super fund is established to receive contributions which will be invested to provide specified benefits to the fund’s members (or their dependants) at a future date. The payment of benefits normally occurs on a member’s retirement, resignation, or death, or on the occurrence of another event prescribed in the SIS legislation.
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