http://hl7.org/fhir/StructureDefinition/auditevent-OnBehalfOf|5.2.0

When an AuditEvent is attributed to an agent that is acting on behalf of another agent. Typically needed when multiple agents are acting on behalf of different organizations, and when PractitionerRole is not appropriate.
typedestination
baseDefinitionhttp://hl7.org/fhir/StructureDefinition/Extension
typehttp://hl7.org/fhir/StructureDefinition/Extension
Extension.value[x].typehttp://hl7.org/fhir/StructureDefinition/Reference
Extension.value[x].targetProfilehttp://hl7.org/fhir/StructureDefinition/Organization
Extension.value[x].targetProfilehttp://hl7.org/fhir/StructureDefinition/Patient
Extension.value[x].targetProfilehttp://hl7.org/fhir/StructureDefinition/Practitioner
Extension.value[x].targetProfilehttp://hl7.org/fhir/StructureDefinition/PractitionerRole
Extension.value[x].targetProfilehttp://hl7.org/fhir/StructureDefinition/RelatedPerson
Extension.value[x].targetProfilehttp://hl7.org/fhir/StructureDefinition/CareTeam