Commonwealth Consolidated Acts

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 32E

  (1)   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.

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