Superannuation (Unclaimed Money and Lost Members) Regulations 2019
4Definitions
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4 Definitions
Note: A number of expressions used in this instrument are defined in the Act, including the following:
(a) Commissioner;
(b) fund;
(c) member;
(d) superannuation provider.
In this instrument:
Act means the Superannuation (Unclaimed Money and Lost Members) Act 1999.
CPI number means the All Groups Consumer Price Index number (being the weighted average of the 8 capital cities) published by the Australian Bureau of Statistics.
element untaxed in the fund has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
superannuation benefit has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
taxable component has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
Treasury bond rate, for a particular day, means:
(a) if any Treasury bonds with a 10 year term were issued on that day—the annual yield on those bonds; or
(b) otherwise—the annual yield on Treasury bonds with a 10 year term, as published by the Reserve Bank of Australia for that day.