12Meaning of trustee

12 Meaning of trustee

(1) For the purposes of paragraph (b) of the definitions of trustee in sections 90XD and 90YD of the Act, each of the persons mentioned in an item of the following table is identified as a trustee of the eligible superannuation plan mentioned in that item.

<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Persons identified as a trustee of an eligible superannuation plan</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:54.46%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Each of these persons is identified as a trustee:</span></p></td><td style="width:36.96%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>of this plan:</span></p></td></tr></thead><tbody><tr><td style="width:8.58%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:54.46%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(a) the General Manager of Fair Work Australia, for a member of the Scheme who is:</span></p><p class="Tablei"><span>(i) the President (or a former President) of Fair Work Australia; or</span></p><p class="Tablei"><span>(ii) a Deputy President (or a former Deputy President) of Fair Work Australia who was a Presidential Member of the Australian Industrial Relations Commission; or</span></p><p class="Tablei"><span>(iii) a former Presidential Member of the Australian Industrial Relations Commission; or</span></p><p class="Tablei"><span>(iv) a spouse of a person mentioned in subparagraph</span><span> </span><span>(i), (ii), or (iii);</span></p><p class="Tablea"><span>(b) for any other member of the Scheme—the Secretary of the Department of Finance</span></p></td><td style="width:36.96%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the Judges’ Pensions Act Scheme.</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:54.46%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the Parliamentary Retiring Allowances Trust established under the </span><span style="font-style:italic">Parliamentary Contributory Superannuation Act 1948</span></p></td><td style="width:36.96%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the scheme constituted by the </span><span style="font-style:italic">Parliamentary Contributory Superannuation Act 1948</span><span>.</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:54.46%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>an RSA provider (within the meaning of the </span><span style="font-style:italic">Retirement Savings Accounts Act 1997</span><span>) that has accepted contributions to an RSA</span></p></td><td style="width:36.96%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>that RSA.</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:54.46%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the Commissioner of Taxation</span></p></td><td style="width:36.96%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>an account (within the meaning of the </span><span style="font-style:italic">Small Superannuation Accounts Act 1995</span><span>).</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:54.46%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>an annuity provider that has entered into a contract with a person to provide a superannuation annuity to that person</span></p></td><td style="width:36.96%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>that superannuation annuity.</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:54.46%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>CSC (within the meaning of the </span><span style="font-style:italic">Governance of</span><span> </span><span style="font-style:italic">Australian Government Superannuation Schemes Act 2011</span><span>)</span></p></td><td style="width:36.96%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the scheme constituted by the </span><span style="font-style:italic">Defence Force (Superannuation) (Productivity Benefit) Determination</span><span style="font-style:italic"> </span><span style="font-style:italic">1988</span><span> made under subsection</span><span> </span><span>52(1) of the </span><span style="font-style:italic">Defence Act 1903</span><span>.</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:54.46%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the Secretary of the Department of Finance</span></p></td><td style="width:36.96%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(a) the scheme constituted by the </span><span style="font-style:italic">Governor</span><span style="font-style:italic">‑</span><span style="font-style:italic">General Act 1974</span><span>; or</span></p><p class="Tablea"><span>(b) the scheme provided for by Division</span><span> </span><span>3 of Part</span><span> </span><span>1 of Chapter</span><span> </span><span>4 of the </span><span style="font-style:italic">Federal Circuit and Family Court of Australia Act 2021</span><span>.</span></p></td></tr></tbody></table>