Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsIn this Division:
"RSA holder" means a person who quotes his or her tax file number to an RSA provider in accordance with subsection 137A(1) of the Act, and that is:
(a) a holder of an RSA; or
(b) a person applying to become such a holder.
"RSA provider or superannuation entity" means an RSA provider, eligible superannuation entity or regulated exempt public sector superannuation scheme.