Hi. Happy to help if you need a view on whether you fall into the captured categories as a reporting entity. There are certainly some grey areas, although there are some places we can go to help form a view (e.g. the Financial Action Task Force, a global body which sets AML standards and which is the source of most of the definitions in our legislation). You can email me on jeremy.muir@minterellison.co.nz if that’s helpful. Cheers, Jeremy