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Last updated 7 December 2022

The following definitions are for the purposes of this document and the report.


A member is:

  • a member of a super fund
  • a member of a life insurance company
  • a depositor in an approved deposit fund (ADF)
  • the holder of a retirement savings account (RSA).


An intermediary is authorised by the provider to give the statement on behalf of the provider being reported for.

An intermediary may be a:

  • super administrator
  • tax agent
  • accountant
  • employee of the provider
  • any other properly authorised legal entity.

It may also be the provider itself lodging on its own behalf (for example, a super fund or its corporate trustee or a life insurance company). The intermediary lodges the report with us.


The provider is the particular super fund, ADF, RSA or life insurance company that holds the account for the member, rather than the trustee or RSA provider with the obligation to report.

A super fund includes all public sector super schemes, regardless of whether they are administered by the Australian Prudential Regulation Authority (APRA), and regardless of whether they are constitutionally protected.

Some super funds have registered a name with us that include a reference to the fund's trustee (for example, 'Trustee for XYZ Super Fund') and it is this registered name that should be reported as the name of the provider.


A commutation occurs when an entitlement to a superannuation income stream benefit is converted into a lump sum entitlement. The lump sum can usually be put into an accumulation account or taken out of superannuation.