Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)
Schedule 4 Improving efficiency and data quality in the superannuation system
Part 1 Superannuation Industry (Supervision) Act 1993
Division 1 Information register for data and payment standards
Superannuation Industry (Supervision) Act 1993
2 Subsection 10(1)
eligible superannuation entity means a regulated superannuation fund or an approved deposit fund.