Fatca (Us Foreign Account Tax Compliance Act) Declaration (Page 4 of 4) in pdf

Definitions

Australian Regulated Trust - ASIC registered managed investment schemes or other trusts which are registered with the

ATO or ASIC but excluding self-managed superannuation funds, APRA regulated superannuation funds, Australian Government or

Semi-Government Superannuation Funds and pooled super trusts (together Super Entities), unless such Super entities have a GIIN.

Active Non-Financial Entity – As defined in Annexure I, Paragraph VI.B. 4 of the Inter Government Agreement. Examples include an entity

with less than 50% of income from passive investment or that holds more than 50% of the assets of the trust for that purpose; non-financial

publically listed companies; charitable organisations and government bodies and that are not a US Person.

Beneficial Owner - An individual who directly or indirectly owns 25% or more of an entity and/or exercises control over that entity by way

of determining decisions about the financial and operating policy.

Exempt Payee - US entities that are exempt in the US from tax reporting, including; US banks, listed and regularly traded US corporations,

or US retirement plans. If the investor is not aware of an exemption, then it is likely they are not an Exempt Payee.

Financial Institution - A custodial or depository institution, an investment entity, a specified insurance company (including where formed

as a partnership).

Passive Non-Financial Entity - Any entity that is a Non-Financial Entity and does not meet the definition of an Active NFFE that is not a

US Person.

US Company - A company created in the US, established under the laws of the US or a US taxpayer.

US Partnership - A partnership organised or incorporated under any laws of or in the US or of any other jurisdiction if formed by a US

Person.

US Person is:

(a) Anyone born in the US (who has not renounced their citizenship), living in the US, a green card holder or US passport holder;

(b) US Companies, US Trusts or US Partnerships; or

(c) A trustee, settlor, partner, or beneficial owner of a trust, company or partnership (as applicable) who is a US citizen, resident or

green card holder.

US Trust - A trust that is established under the laws of the US or a US taxpayer or a trust that has any of its trustees, beneficiaries or

settlors as a US citizen, resident or green card holder.

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Fatca (Us Foreign Account Tax Compliance Act) Declaration Page 4