128NDefinitions

128N  Definitions approved deposit fund has the same meaning as in the Superannuation Industry (Supervision) Act 1993. cashed, in relation to a superannuation interest, includes applied towards the provision of a pension. contribution, in relation to an RSA, has the same meaning as in the Retirement Savings Accounts Act 1997. costs:  (a) in relation to a regulated superannuation fund, an approved deposit fund or an RSA—includes:  (i) transaction costs; and  (ii) government charges; and  (iii) taxes and duties; and  (iv) charges relating to the management or investment of fund assets or RSA assets, as the case may be; or  (b) in any other case—includes anything that, under the regulations, is taken to be costs for the purposes of this paragraph. eligible superannuation plan means any of the following:  (a) a regulated superannuation fund;  (b) an approved deposit fund;  (c) an RSA;  (d) a public sector superannuation scheme. family law payment split means a payment split under Part VIIIB or VIIIC of the Family Law Act 1975. member:  (a) in relation to a regulated superannuation fund—means a member of the fund; or  (b) in relation to an approved deposit fund—means a depositor in the fund; or  (c) in relation to an RSA—means the RSA holder; or  (d) in relation to a public sector superannuation scheme—has the meaning given by the regulations. pension includes:  (a) a benefit provided by a fund, if the benefit is taken, under regulations made for the purposes of the definition of pension in subsection 10(1) of the Superannuation Industry (Supervision) Act 1993, to be a pension for the purposes of that Act; and  (b) a benefit provided by a public sector superannuation scheme, if the benefit is taken, under the regulations, to be a pension for the purposes of this definition. public sector superannuation scheme has the same meaning as in the Superannuation Industry (Supervision) Act 1993, but does not include a regulated superannuation fund. regulated superannuation fund has the same meaning as in the Superannuation Industry (Supervision) Act 1993. RSA provider has the same meaning as in the Retirement Savings Accounts Act 1997. scheme means:  (a) any agreement, arrangement, understanding, promise or undertaking, whether express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings; and  (b) any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise. superannuation account‑freezing notice means a notice under section 128E. superannuation interest means an interest in an eligible superannuation plan, but does not include a reversionary interest. trustee, in relation to an eligible superannuation plan, means:  (a) if the plan is a fund that has a trustee (within the ordinary meaning of that word)—the trustee of the plan; or  (b) if the plan is an RSA—the RSA provider; or  (c) if:  (i) none of the preceding paragraphs apply; and  (ii) a person is identified in accordance with the regulations as the trustee of the plan for the purposes of this definition;   the person identified in accordance with the regulations; or  (d) in any other case—the person who manages the plan. If a person who is not the trustee of an eligible superannuation plan nevertheless has the power to make payments to members of the plan, then references in this Subdivision to the trustee of the plan include references to that person. withdrawal benefit:  (a) in relation to a regulated superannuation fund or an approved deposit fund—has the same meaning as in the Superannuation Industry (Supervision) Regulations 1994; or  (b) in relation to an RSA—has the same meaning as in the Retirement Savings Accounts Regulations 1997; or  (c) in relation to a public sector superannuation scheme—has the meaning given by the regulations. Division 4—Realization of property