, in a fund that is an RSA, means:

, in relation to a benefit for a member of a defined benefits superannuation scheme, has the meaning given by section 9.

is short for authorised deposit ‐ taking institution.

has the same meaning as in the SIS Act.

has the same meaning as in the SIS Act.

has the meaning given by Schedule 1.

has the same meaning as in the SIS Act.

means the Commissioner of Taxation.

means a scheme for the payment of superannuation, retirement or death benefits, where the scheme is established:

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 article or material (for example, a disk) from which information is capable of being reproduced with or without the aid of any other article or device.

means a member entitled, on retirement or termination of his or her employment, to be paid a benefit defined, wholly or in part, by reference to either or both of the following:

means:

has the meaning given by section 10.

has the same meaning as in the SIS Act.

has the meaning given by section 2 1A.

, in relation to an amount of expenditure incurred under an agreement, means the period from the beginning of:

means:

has the meaning given by subsection 2 1A(1).

has the same meaning as in section 10 of the SIS Act.