In this
Subdivision —
“Commonwealth Act” means the
Superannuation Industry (Supervision) Act 1993 (Commonwealth);
“complying approved deposit fund”
means an entity that is a complying approved deposit fund in accordance with
the Commonwealth Act section 43;
“complying superannuation fund” means
an entity that is —
(a) a
complying superannuation fund in accordance with the Commonwealth Act
section 42 or 42A; or
(b) an
exempt public sector superannuation scheme within the meaning given to that
term in the Commonwealth Act section 10(1);
“eligible rollover fund” means an
entity that is an eligible rollover fund in accordance with the Commonwealth
Act section 242 and includes an entity the trustee of which is satisfied
will be an eligible rollover fund within 12 months after the day on which
a liability to duty arises;
“pooled superannuation trust” means an
entity that is a pooled superannuation trust in accordance with the
Commonwealth Act section 44;
“superannuation fund” means a
complying approved deposit fund, a complying superannuation fund, an eligible
rollover fund or a pooled superannuation trust.