is short for authorised deposittaking institution.

includes a benefit provided by a life insurance company or a registered organisation, if the benefit is taken, under the regulations, to be an for the purposes of this Act.

means a person included in a class of persons specified in regulations made for the purposes of this definition, but does not include a person who is disqualified from being or acting as an auditor of all RSA providers under section 67.

means a fund that:

(a) is an indefinitely continuing fund; and

(b) is maintained by an RSE licensee that is a constitutional corporation; and

(c) is maintained solely for approved purposes.

means a form approved by the Regulator, in writing, for the purposes of the provision in which the expression appears.

means the Australian Prudential Regulation Authority.

means the Australian Securities and Investments Commission.

has the meaning given by section 18.

means:

(a) the High Court; or

(b) a court created by the Parliament; or

(c) a court of a State or Territory.

means a person authorised by the Regulator under section 129A for the purposes of the provision in which the expression occurs.

includes:

(a) any record; or

(b) any accounts or accounting records, however compiled, recorded or stored; or

(c) a document.

has the meaning given by section 14.

means the referred to in section 4.

means a body corporate that is:

(a) a trading corporation formed within the limits of the Commonwealth (within the meaning of paragraph 51(xx) of the Constitution); or

means an employer having obligations under Part 4A (about the data and payment regulations and standards relating to RSAs).

includes a deposit into an account held at an ADI or a prescribed financial institution and a payment of a premium to a life insurance company.

means any , when exercising jurisdiction under this Act.

has the meaning given by subsection 45B(5).

means:

(a) the regulations made under section 45B; and

(b) the standards issued by the Commissioner of Taxation under that section.

means a standard issued by the Commissioner of Taxation under section 45B.