Can someone please help me in this question.

Related party transactions.

During the year, Gino has been asked to provide a list of related party transactions in the financial statements to the bank. The bank requirements are that the disclosures are in accordance with AASB 124. He asks Anna to compile this information for him. She has an update to date group structure map after the Landstock Pty Ltd acquisition was made. Whilst she is going through the records, she also identifies the following transactions which she is not sure how to treat in the bank related party disclosure report.

Most of Ginos rental properties owned by two trusts for which Gino Properties Pty Ltd is the trustee for. Gino and his direct family members are the beneficiaries of these trusts and he is the sole director of Gino Properties Pty Ltd. Gino Constructions Pty Ltd and Gino Wines Pty Ltd rent some of the properties for their business.

Landstock Pty Ltd has another director, that being Bill Stevens. He is merely a business associate of Gino and nothing else. Bill is the sole shareholder and director of several family companies.

Ginos cousin, Samantha has borrowed money from Gino Constructions Pty Ltd. During the year, she has paid $30000 in interest which is below market value. She works as a receptionist for Gino Constructions Pty Ltd.

Ginos adult brother Dean suffers from a disability and cant work as a result. Gino has a strong sense of family means that he supports his brother financially. Whilst Dean does live independently in his own home, Gino does pay all of his bills for him and supports him financially. He also has power of attorney over Dean for any legal matters.

Question

Identify who would be related entities and related persons of Gino Constructions Pty Ltd and prepare the appropriate related party notes.