Super FundVersion: 9.9.7

A superannuation fund is either:

  1. an indefinitely continuing fund that is a provident, benefit, superannuation or retirement fund. An 'indefinitely continuing fund' means that the fund must not be one that will terminate or be wound up after a specified period, or
  2. a public sector superannuation scheme that is a scheme for the payment of superannuation, retirement or death benefits established by a Commonwealth, State or Territory law, or under the authority of the Commonwealth, State or Territory governments or a municipal corporation, local government or public authority.