(1) Each of the following is one of the key personnel of a person or entity:
(a) a member of the group of persons who is responsible for the executive decisions of the person or entity;
(b) any other person who has authority or responsibility for (or significant influence over) planning, directing or controlling the activities of the person or entity.
(2) Without lim iting paragraph (1)(a), a reference in that paragraph t o a person who is responsible for the executive decisions of a person or entity includes:
(a) if the person or entity is a body corporate that is incorporated, or taken to be incorporated, under the Corporations Act 2001 --a director of the body corporate for the purposes of that Act; and
(b) in any other case--a member of the person's or entity's governing body.