Related person benefits trigger applied income computation for registered non-profits under concessional transfers and non-arm's-length dealings. Registered non-profit organisations must compute as applied income any income or property used directly or indirectly for the benefit of a related person during the tax year in specified cases, including unsecured or underpriced lending, use of property without adequate rent, excessive remuneration, inadequate consideration for goods or services, non-arm's-length purchase or sale of property, diversion of income or property, and investment in concerns where a related person has substantial interest. The amount is the value of the benefit or facility provided free of cost or at a concessional rate, and related person has the meaning assigned in section 355(h).