Corporate attribution is the process by which acts and states of mind are attributed to companies to establish their rights, duties and liabilities. Ever since Meridian Global Funds Management Asia Ltd v Securities Commission, it has been widely accepted that corporate attribution is highly context-specific. While a growing literature has been produced on the attribution rules which apply to statutes and in the common law, very little is known about equity’s attribution rules. This article examines equity’s attribution rules in three areas: dishonest assistance, knowing receipt and bona fide purchase. Equity’s rules are then compared with those emerging from the common law cases. The article concludes that equity’s attribution rules are, perhaps surprisingly, just the same as the common law’s. It also explains why that is so.