Associated Persons

People or entities connected through family, business, or trusts — basically, the tax system knows you’re not strangers.
This matters because associated persons sometimes shift money between themselves to dodge tax.
Example:
If you “sell” your rental property—and the income you earn from it—to your wife for suspiciously cheap, IRD is going to notice.
Visual idea: A spiderweb of stick figures labelled “connected parties.”