Taxation Laws Amendment (Superannuation) Act 1992 (208 of 1992)

Part 3   AMENDMENT OF THE OCCUPATIONAL SUPERANNUATION STANDARDS ACT 1987

Division 5   Amendments relating to minimum standards for pensions and annuities

74   Interpretation

Section 3 of the Principal Act is amended by inserting in subsection (1) the following definitions:

"'annuity' includes a benefit provided by a life assurance company or a registered organisation, where the benefit is taken, under the regulations, to be an annuity for the purposes of this Act;

'pension' includes a benefit provided by a fund, where the benefit is taken, under the regulations, to be a pension for the purposes of this Act;".