Superannuation Industry (Supervision) Regulations 1994
In this Division:
(a) means the benefits to which the member has an absolute or potential entitlement at the valuation date on account of the length of time the member has been a member of the fund or sub-fund; and
(b) includes any amount that would be payable out of the benefits mentioned in paragraph (a) to the member ' s spouse or former spouse under a payment split.
(a) any defined benefit fund established on or after 1 July 1994; or
(b) any fund converted on or after 1 July 1994 to a defined benefit fund;
in respect of which no previous actuarial report has been made.
, in relation to a defined benefit fund or sub-fund, means the date on which an investigation required under regulation 9.29 or 9.29A was carried out in relation to the fund or sub-fund.