Document ID: chunk:federal_register_of_legislation:C2025C00134:section:10:p17
Version: federal_register_of_legislation:C2025C00134
Segment Type: section
Provision Reference: s 10 (pt 17/19)
Character Range: 95874–98742

Superannuation Guarantee (Administration) Act 1992.
self managed superannuation fund has the meaning given by sections 17A and 17B.
Note: Subsection (4) of this section extends the meaning of self managed superannuation fund for the purposes of sections 5, 6, 42 and 42A and Part 20.
signed, in relation to a body corporate, means executed by or on behalf of the body corporate in a way that is effective in law and that binds the body corporate.
SMSF actuary means a person who is a Fellow or an Accredited Member of the Institute of Actuaries of Australia.
SMSF auditor number, of an approved SMSF auditor, means the number stated under paragraph 128B(6)(b) in a certificate under subsection 128B(6) relating to the auditor's registration under section 128B.
spouse of a person includes:
 (a) another person (whether of the same sex or a different sex) with whom the person is in a relationship that is registered under a law of a State or Territory prescribed for the purposes of section 2E of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; and
 (b) another person who, although not legally married to the person, lives with the person on a genuine domestic basis in a relationship as a couple.
stake in an RSE licensee that is a body corporate, has the same meaning as in the Financial Sector (Shareholdings) Act 1998.
standard employer‑sponsor has the meaning given by subsection 16(2).
standard employer‑sponsored fund has the meaning given by subsection 16(4).
standard employer‑sponsored member has the meaning given by subsection 16(5).
subsidiary has the same meaning as in the Corporations Act 2001.
superannuation account has the meaning given by subsection 108A(3).
superannuation actuary means:
 (a) an RSE actuary; or
 (b) an SMSF actuary.
superannuation auditor means:
 (a) an RSE auditor; or
 (b) an approved SMSF auditor.
superannuation data and payment matter has the meaning given by subsection 34K(5).
superannuation data and payment regulations and standards means:
 (a) the regulations made under section 34K; and
 (b) the standards issued by the Commissioner of Taxation under that section.
superannuation data and payment standard means a standard issued by the Commissioner of Taxation under section 34K.
superannuation entity means:
 (a) a regulated superannuation fund; or
 (b) an approved deposit fund; or
 (c) a pooled superannuation trust.
superannuation entity affected by a reviewable decision, in relation to a reviewable decision, means the superannuation entity in relation to which the decision was made.
superannuation entity director has the meaning given by subsection 52A(7).
superannuation fund means:
 (a) a fund that:
 (i) is an indefinitely continuing fund; and
 (ii) is a provident, benefit, superannuation or retirement fund; or
 (b) a public sector superannuation