Document ID: chunk:federal_register_of_legislation:C2022C00095:section:6:p4
Version: federal_register_of_legislation:C2022C00095
Segment Type: section
Provision Reference: s 6 (pt 4/4)
Character Range: 23191–24870

trustee of the fund; or
 (b) in any other case—the person who manages the scheme.
trustee, except in relation to a superannuation fund or superannuation scheme, includes:
 (a) a person appointed or constituted trustee by:
 (i) act of parties; or
 (ii) order or declaration of a court; or
 (iii) operation of law; and
 (b) an executor, administrator or other personal representative of a deceased person; and
 (c) a guardian or committee; and
 (d) a receiver or receiver and manager; and
 (e) a liquidator of a company; and
 (f) a person:
 (i) having or taking upon himself or herself the administration or control of any real or personal property affected by any express or implied trust; or
 (ii) acting in any fiduciary capacity; or
 (iii) having the possession, control or management of any real or personal property of a person under any legal or other disability.
unfunded public sector scheme means a public sector scheme that is a defined benefit superannuation scheme:
 (a) in respect of which no fund is established for the purposes of the scheme; or
 (b) under which all or some of the amounts that will be required for the payment of benefits are not paid into the fund established for the purposes of the scheme or are not paid until the members become entitled to receive the benefits.
year means financial year.
 (2) For the purposes of this Act, a reference to a contribution made by an employer for the benefit of an employee includes a reference to a contribution made on behalf of the employer.
 (3) For the purposes of this Act, a reference to salary or wages paid by an employer to an employee includes a reference to a payment made on behalf of the employer.