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