AASB 124 Defines Directors as Including

AASB 124 defines directors as including:

A) any employee of the entity whether or not they are validly appointed to occupy the position.
B) any person that directs an entity in its financial and operating activities regardless of whether they are known by the title of director.
C) any person in accordance with whose instructions the directors of an entity are accustomed to act.
D) any person that directs an entity in its financial and operating activities regardless of whether they are known by the title of director and any person in accordance with whose instructions the directors of an entity are accustomed to act.