Report Party Type Dimension The context that determines the type of party involved in the report, to which the data items (facts) in the report will be related to Secondary Party Type Dimension This dimension categorises the reported information according to the type of secondary party. Payee An individual who was hired by an employer to do a specific job. Message Sender A party responsible for sending a message Message Receiver A party that is intended to receive a message Transferring Fund The superannuation fund from which fund is rolled over. Super Fund Member A specific member within a superannuation fund. Employer An entity that employs or contracts workers. Not For Profit Information in relation to not for profit entity. Acquiring Entity The individual, business or enterprise that is buying, leasing or obtaining advice/information. Trustee Or Partner A trustee is responsible for running a fund and acting in the best interests of the members. A partner is a member of a group of people in business together (i.e. a partnership). Intermediary The party acting on behalf of the reporting party to assist in fulfilment of reporting obligations. Reporting Party The party responsible for information in the reporting obligation. Auditor The party engaged to perform an audit on the reporting party. Government Agency An organisation responsible for the oversight and administration of a specific governing function of a nation. Payer The party that is paying an amount to another entity and is not the reporting party. Investor A party that receives a return on a given investment. Group Member A party that is a member of a recognised collection of parties. Joining Entity A party which has joined another party/entity to create a consolidated entity. Transferor The party who initiated a transfer of an asset to another party. Specified Individual The individual elected as responsible for the family trust. Family Trust A trust where a particular individual holds control of assets whose family is to benefit from the income of those assets. Local Agent The person or registered Australian company that is appointed by a foreign company to be responsible for undertaking all administrative duties on behalf of that foreign company to meet Australian reporting obligations. Responsible Entity The entity that has an Australian financial services licence and acts in a manager/trustee capacity for a managed investment scheme. Administrator The party who has been appointed as the manager of administrative business operations. Consolidated Party A group of separate entities that submit their reporting obligations as those of a single entity. Employee A person who receives payment in the form of salary or wages in return for work or services. Beneficiary An entity for whom a trust is created and who thereby receives the benefits of the trust (or will, or life insurance policy). Trustee A legal entity that holds or administers property or assets for the benefit of a third party (beneficiary). Purchasing Entity An entity which has purchased another entity.