Interpretation

For the purposes of these instructions:

• defined benefit RSE means an RSE that is a defined benefit fund within the meaning given in Prudential Standard SPS 160 Defined Benefit Matters;
• eligible rollover fund (ERF) has the meaning given in section 10(1) of the SIS Act and, in relation to the period between 1 July 2013 and 31 December 2013, includes an existing ERF within the meaning given in section 391 of the SIS Act;
• pooled superannuation trust (PST) has the meaning given in section 10(1) of the SIS Act;
• RSE means a registrable superannuation entity as defined in section 10(1) of the SIS Act that is not a defined benefit RSE, PST, ERF, small APRA fund or single member approved deposit fund[6];
• RSE licensee has the meaning given in section 10(1) of the SIS Act;
• SIS Act means Superannuation Industry (Supervision) Act 1993; and
• SIS Regulations means Superannuation Industry (Supervision) Regulations 1994.