Document ID: chunk:federal_register_of_legislation:F2024C01224:front:0:p9
Version: federal_register_of_legislation:F2024C01224
Segment Type: other
Provision Reference: 
Character Range: 21948–24727

Corporations Act 2001.
retirement phase has the same meaning as in the 1997 Tax Act.
reviewable decision means a decision of APRA to determine a form of consent under paragraph (b) of the definition of consent under regulation 4.30 or subregulation 4A.27(8).
RSA holder contributions, in relation to an RSA holder, means contributions by, or on behalf of, the RSA holder to the RSA, but does not include employer contributions made in respect of the RSA holder.
RSA holder‑financed benefits, in relation to an RSA holder as at a particular time, means benefits equal to the sum of:
 (a) the amount of the RSA holder contributions (if any) made to the RSA down to that time; and
 (b) the amount of the RSA holder‑financed benefits (if any) paid into the RSA down to that time; and
 (c) the amount of the investment earnings on those contributions and benefits down to that time;
less the costs applicable to those amounts down to that time.
RSA holder‑protection standards means the standards set out in subregulation 3.12(2) and regulation 3.13.
RSA interest means an interest that a person has as the holder of an RSA, but does not include a reversionary interest.
SGA Act means the Superannuation Guarantee (Administration) Act 1992.
shortfall component has the same meaning as in the SGA Act.
SIS Act means the Superannuation Industry (Supervision) Act 1993.
SIS Regulations means the Superannuation Industry (Supervision) Regulations 1994.
splittable payment means a splittable payment within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
splitting order means a splitting order within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
superannuation agreement means a superannuation agreement within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
superannuation contributions surcharge means the superannuation contributions surcharge imposed by the Superannuation Contributions Tax Imposition Act 1997.
Superannuation Holding Accounts Special Account means the Special Account established by section 8 of the Small Superannuation Accounts Act 1995.
superannuation income stream has the same meaning as in the 1997 Tax Act.
superannuation lump sum has the meaning given by subsection 995‑1(1) of the 1997 Tax Act.
Tax Act means the Income Tax Assessment Act 1936.
transferable benefits, in relation to an RSA interest that is subject to a payment split and in relation to the non‑member spouse in relation to that interest, means benefits that are equal to:
 (a) if the payment split is a base amount payment split and an adjusted base amount applies to the non‑member spouse when the benefits are transferred—the adjusted base amount less the amount of any fees payable by the non‑member spouse in respect of the payment split;