Document ID: chunk:federal_register_of_legislation:F2015L00815:body:0:p13
Version: federal_register_of_legislation:F2015L00815
Segment Type: other
Provision Reference: 
Character Range: 36618–39452

of the parent entity(s) of the RSE licensee and joint ventures or associates of the parent entity(s) of the RSE licensee.

Director                                               Represents a director of an RSE licensee, within the meaning given in s. 10(1) of the SIS Act.  A reference to 'a director' is, in the case of a group of individual trustees, an individual trustee.

Employee or contractor or consultant                   Represents a person or entity who is an employee within the meaning given in s. 15A of the SIS Act or engaged to be a contractor or consultant, of the RSE licensee.

Director of associate                                  Represents a director of an associate of the RSE licensee. Includes directors of: the parent entity(s) of the RSE licensee; subsidiaries of the parent entity of the RSE licensee; subsidiaries of the RSE licensee; joint ventures or associates of the RSE licensee; and other associates.

Associate of director (associate of RSE licensee)      Represents an entity that is an associate, within the meaning given in s. 12 of the SIS Act, of a director of an RSE licensee and also an associate of the RSE licensee itself. Excludes: Associate of individual director (non-associate of RSE licensee).

Associate of director (non associate of RSE licensee)  Represents an entity that is an associate, within the meaning given in s. 12 of the SIS Act, of a director of an RSE licensee, but is not otherwise an associate of the RSE licensee itself. Excludes: Associate of individual director (associate of RSE licensee).

Interpretation

For the purposes of this instruction guide:

     * associate has the meaning given in section 12 of the SIS Act;

     * defined benefit RSE means an RSE that is a defined benefit fund within the meaning given in Prudential Standard SPS 160 Defined Benefit Matters;

     * eligible rollover fund (ERF) has the meaning given in section 10(1) of the SIS Act;

     * pooled superannuation trust (PST) has the meaning given in section 10(1) of the SIS Act;

     * RSE means a registrable superannuation entity as defined in section 10(1) of the SIS Act that is not a defined benefit RSE, PST, ERF, small APRA fund or single member approved deposit fund[5];

     * RSE licensee has the meaning given in section 10(1) of the SIS Act;

     * SIS Act means Superannuation Industry (Supervision) Act 1993; and

     * SIS Regulations means Superannuation Industry (Supervision) Regulations 1994.

    [1]  For the purposes of this Reporting Standard, an 'RSE licensee's business operations' includes all activities as an RSE licensee (including the activities of each RSE of which it is the licensee), and all other activities of the RSE licensee to the extent that they are relevant to, or may impact on, its activities as an RSE licensee. For