I think you're on the right track:"RFF is an ASX listed Real...

I think you're on the right track:

"RFF is an ASX listed Real Estate Investment Fund (“REIT”) engaged in the leasing of agricultural assets to tenants operating in the agricultural sector, and is managed by RFM. It is a stapled security, comprising two entities which are isolated for tax purposes:
- RFT holds all of RFF’s investment properties; and
- RF Active holds assets that generate operational revenues from a tax perspective."

Further:

"Rural Funds Group (the Fund) is listed on the ASX and is a stapled entity comprising Rural Funds Trust and RF Active, both registered managed investment schemes under the Corporations Act. Units in Rural Funds Trust are stapled to units in RF Active. Rural Funds Management Limited (the Responsible Entity) is the Responsible Entity for the Fund and has established and oversees the corporate governance of the Fund. The Responsible Entity holds an Australian Financial Services Licence (AFSL) authorising it to operate the Fund. It has a duty to act in the best interest of unit holders of the Fund."

and

"Rural Funds Group (RFF or the Group) comprises the stapled units in two Trusts, Rural Funds Trust (RFT) (ARSN 112 951 578) and RF Active (RFA) (ARSN 168 740 805) (collectively, the Trusts). The Directors of Rural Funds Management Limited (RFM) (ACN 077 492 838, AFSL 226701), the Responsible Entity of Rural Funds Group present their report on the Group for the year ended [...].
In accordance with AASB 3 Business Combinations, the stapling arrangement referred to above is regarded as a business combination and Rural Funds Trust has been identified as the parent for the purpose of preparing the consolidated financial report. The Directors’ report is a combined report that covers both Trusts. The financial information for the Group is taken from the Consolidated Financial Statements and notes."