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reference to that document or that content at that website address as it exists from time to time.

        (c)          This Standard incorporates by reference the documents referred to in paragraph 7(a) and the documents and content on websites referred to in paragraph 7(b) of this Standard.

    8               Complying with the data and payment standards relating to RSAs

        (a)    An RSA provider deals with payments and information relating to a holder of an RSA, or a person for whose benefit a contribution to the RSA is to be made, in a manner that complies with the data and payment standards relating to RSAs if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met.[4]

        (b)    An employer deals with payments and information relating to an employee, for whose benefit a contribution to an RSA is to be made, in a manner that complies with the data and payment standards relating to RSAs if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met.[5]

        (c)    The documents referred to in paragraphs 8(a) and 8(b) are those referred to in clause 7 of this Standard.

        (d)    An entity complies with the data and payment standards relating to RSAs during a transition-in period if the entity complies to the extent it is required to comply under the relevant transitional arrangements as set out in Schedule 1 to this Standard.

    9               Terms used in this Standard

    Unless otherwise defined in this clause, terms and phrases used in this Standard have the same meaning as the Retirement Savings Accounts Act 1997 or the Retirement Savings Accounts Regulations 1997, as applicable.

        (a)    medium to large employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012.

        (b)    small employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(3), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012.

        (c)    transition-in period, means a period that is relevant to an entity as determined under section 2.2 or paragraph 4.1(a) of Schedule 1 to this Standard.