Document ID: chunk:federal_register_of_legislation:C2022C00273:section:8:p2
Version: federal_register_of_legislation:C2022C00273
Segment Type: section
Provision Reference: s 8 (pt 2/4)
Character Range: 22594–25278

not allocated to any individual member but are paid into and accumulated in the fund in the form of an aggregate amount.
eligibility age has the meaning given by section 10.
eligible rollover fund has the same meaning as in the SIS Act.
eligible rollover fund member has the meaning given by section 21A.
eligible service period has the same meaning as in Subdivision AA of Division 2 of Part III of the Income Tax Assessment Act 1936.
engage in conduct means:
 (a) do an act; or
 (b) omit to perform an act.
ERF low balance account has the meaning given by subsection 21A(1).
exempt public sector superannuation scheme has the same meaning as in section 10 of the SIS Act.
financial sector supervisory agency has the same meaning as in section 3 of the Australian Prudential Regulation Authority Act 1998.
former temporary resident has the meaning given by section 20AA.
fund means:
 (a) a regulated superannuation fund; or
 (b) an approved deposit fund; or
 (c) an RSA.
general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.
governing rules:
 (a) in relation to a fund (other than an RSA), scheme or trust—means any trust instrument, other document or legislation, or combination of them, governing the establishment and operation of the fund, scheme or trust; and
 (b) in relation to a fund that is an RSA—means the terms and conditions of the RSA.
half‑year means a period of 6 months ending on 30 June or 31 December.
holder has the same meaning as in the RSA Act.
inactive low‑balance account: see subsections 20QA(1) and (1A).
inactive low‑balance member has the meaning given by subsection 20QA(2).
inactive low‑balance product has the meaning given by subsection 20QA(3).
KiwiSaver scheme has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
KiwiSaver scheme provider has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
leave Australia has the same meaning as in the Migration Act 1958.
legal personal representative of a person who has died means an executor or administrator of the person's estate.
life insurance company means:
 (a) a body corporate registered under section 21 of the Life Insurance Act 1995; or
 (b) a public authority:
 (i) that is constituted by a law of a State or Territory; and
 (ii) that carries on life insurance business within the meaning of section 11 of that Act.
lost member means a member of a fund who is:
 (a) a lost RSA holder within the meaning of the Retirement Savings Accounts Regulations 1997; or
 (b) a lost member within the meaning of the Superannuation Industry (Supervision) Regulations 1994.
lost member account