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A summary of definition of the main entity classifications can be found at the ATO Glossary.

Full definitions of entity classifications for FATCA can be found in the FATCA Inter-Governmental Agreement.

Full definitions of entity classifications for CRS can be found at Part II(B) of the OECD’s Standard for Automatic Exchange of Financial Account Information in Tax Matters.

If, after considering the above resources, you are still unsure of your entity classification you should contact your legal or tax adviser for further guidance. We are unable to give you advice in relation to your CRS or FATCA entity classification.

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