This dimension categorises reported information based on the type of relationship between two or more counterparties.
Report only where a Subsidiary, Associate or Joint Venture relationship exists.This selection will be applicable where there have been transactions between the reporting superannuation entity and any subsidiaries, associates or joint ventures of the reporting superannuation entity.  This includes:- Controlled entities of the approved trustee; and-  Joint ventures or associates of the approved trustee.Subsidiary is defined in accordance with the definition provided in the current Australian Accounting Standard relating to consolidated accounts as, 'an entity that is controlled by a parent entity'.Control is defined by the current Australian Accounting Standard relating to consolidated accounts as the capacity of an entity to dominate decision-making, directly or indirectly, in relation to the financial and operating policies of another entity so as to enable that other entity to operate with it in pursuing the objectives of the controlling entity.Capacity is defined by the current Australian Accounting Standard relating to consolidated accounts as meaning ability or power, whether direct or indirect, and includes ability or power that is presently exercisable as a result of, by means of, in breach of, or by revocation of, any of or any combination of the following: (a) trusts;(b) relevant agreements; and (c) practices;whether or not enforceable.Associate is defined in accordance with the definition provided in the current Australian Accounting Standard relating to investments in associates as meaning an investee not being a:(a) subsidiary of the investor; or(b) partnership of the investor; or(c) investment acquired and held exclusively with a view to its disposal in the near future; over which the investor has significant influence. Significant influence is defined in accordance with the definition provided in the current Australian Accounting Standard relating to investments in associates as significant influence as the power to participate in the financial and operating policy decisions of the investee but not to control those policies.A Joint Venture Is defined in accordance with the current Australian Accounting Standard relating to  joint ventures, as meaning a contractual arrangement whereby two or more parties undertake an economic activity, which is subject to joint control. A joint venture may take the form of the following: A joint venture entity:Means a joint venture that is in the form of an entity and does not include an entity that:(a) is acquired and held exclusively with a view to its disposal in the near future.(b) operates under severe long-term restrictions that impair significantly its ability to make distributions to the venturer.A Joint venture operation:Means a joint venture that is not in the form of a joint venture entity and it does not include an entity that:(a) is acquired and held exclusively with a view to its disposal in the near future.(b) operates under severe long-term restrictions that impair significantly its ability to make distributions to the venturer.

This dimension categorises information reported based on the method which determines the details in which an investment is reported. I.e. Look-through or Non-look-through.
This information reported is on a non-look through basis. This basis requires the reporting party to report information on investments held through external individually managed mandates/portfolios or discretely managed portfolios as if they were single end investments themselves.

This represents the location of the items being reported.
The items being reported are physically located in Australia