Document ID: chunk:federal_register_of_legislation:C2023A00029:clause:6_17
Version: federal_register_of_legislation:C2023A00029
Segment Type: clause
Provision Reference: sch 6 cl 17
Character Range: 75014–76400

17  Section 9 (definition of registrable superannuation entity)
Repeal the definition, substitute:
registrable superannuation entity:
 (a) when used in a provision outside Chapter 2M or an associated definition—has the same meaning as in the Superannuation Industry (Supervision) Act 1993; and
 (b) when used in Chapter 2M or an associated definition—means a registrable superannuation entity (within the meaning of the Superannuation Industry (Supervision) Act 1993), but does not include the following:
 (i) an exempt public sector superannuation scheme (within the meaning of the Superannuation Industry (Supervision) Act 1993);
 (ii) an excluded approved deposit fund (within the meaning of the Superannuation Industry (Supervision) Act 1993);
 (iii) a small APRA fund (within the meaning of section 1017BB).
For the purposes of this definition, each of the following is an associated definition:
 (a) the definition of audit company;
 (b) the definition of audit‑critical employee;
 (c) the definition of audited body;
 (d) the definition of audit firm;
 (e) the definition of consolidated entity;
 (f) the definition of director;
 (g) the definition of financial year;
 (h) the definition of individual auditor;
 (i) the definition of officer of a registrable superannuation entity;
 (j) the definition of play a significant role;
 (k) the definition of RSE remuneration report.