Superannuation Guarantee (Administration) Act 1992

PART 3A - CHOICE OF FUND REQUIREMENTS  

Division 3 - Eligible choice funds  

SECTION 32E   MEANING OF FUNDS - INCLUDES RSAs AND SCHEMES  

32E(1)   [ Fund ]  

In this Part:

fund
means:

(a) a superannuation fund; and

(b) a superannuation scheme; and

(c) an RSA;

and, until immediately before 1 July 2006, includes the account that is continued in existence under section 8 of the Small Superannuation Accounts Act 1995 as the Superannuation Holding Accounts Special Account.

32E(2)   [RSAs]  

For the purposes of this Part, the holder of an RSA is taken to be a member.