Document ID: chunk:federal_register_of_legislation:C2025C00167:section:128n:p2
Version: federal_register_of_legislation:C2025C00167
Segment Type: section
Provision Reference: s 128N (pt 2/2)
Character Range: 385601–386882

an eligible superannuation plan, but does not include a reversionary interest.
trustee, in relation to an eligible superannuation plan, means:
 (a) if the plan is a fund that has a trustee (within the ordinary meaning of that word)—the trustee of the plan; or
 (b) if the plan is an RSA—the RSA provider; or
 (c) if:
 (i) none of the preceding paragraphs apply; and
 (ii) a person is identified in accordance with the regulations as the trustee of the plan for the purposes of this definition;
  the person identified in accordance with the regulations; or
 (d) in any other case—the person who manages the plan.
If a person who is not the trustee of an eligible superannuation plan nevertheless has the power to make payments to members of the plan, then references in this Subdivision to the trustee of the plan include references to that person.
withdrawal benefit:
 (a) in relation to a regulated superannuation fund or an approved deposit fund—has the same meaning as in the Superannuation Industry (Supervision) Regulations 1994; or
 (b) in relation to an RSA—has the same meaning as in the Retirement Savings Accounts Regulations 1997; or
 (c) in relation to a public sector superannuation scheme—has the meaning given by the regulations.

Division 4—Realization of property