Schedule 2 Defined terms
| Expression | Definition in model rules |
|---|---|
| arrangement | Rule 1.4(a) |
| beneficial owner | Rule 1.4(c) |
| CRS avoidance arrangement | Rule 1.1 |
| CRS legislation | Rule 1.4(e) |
| client | Rule 1.4(d) |
| intermediary | Rule 1.3 |
| opaque offshore structure | Rule 1.2 |
| promoter | Rule 1.3(a) |
| relevant services | Rule 1.4(k) |
| reportable taxpayer | Rule 1.4(l) |
| structure | Rule 1.4(i) |