Western Australian Current Acts

DUTIES ACT 2008 - SECT 121

121 .         Terms used

                In this Subdivision —

        Commonwealth Act means the Superannuation Industry (Supervision) Act 1993 (Commonwealth);

        complying approved deposit fund means an entity that is a complying approved deposit fund in accordance with the Commonwealth Act section 43;

        complying superannuation fund means an entity that is —

            (a)         a complying superannuation fund in accordance with the Commonwealth Act section 42 or 42A; or

            (b)         an exempt public sector superannuation scheme within the meaning given to that term in the Commonwealth Act section 10(1);

        eligible rollover fund means an entity that is an eligible rollover fund in accordance with the Commonwealth Act section 242 and includes an entity the trustee of which is satisfied will be an eligible rollover fund within 12 months after the day on which a liability to duty arises;

        pooled superannuation trust means an entity that is a pooled superannuation trust in accordance with the Commonwealth Act section 44;

        superannuation fund means a complying approved deposit fund, a complying superannuation fund, an eligible rollover fund or a pooled superannuation trust.