"In this Division:"
"beneficiary" means a person who quotes his or her tax file number to a trustee in accordance with subsection 299LA(1) of the Act, and that is:
(a) a beneficiary of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme; or
(b) an applicant to become such a beneficiary.
"RSA provider or superannuation entity" means an RSA provider, eligible superannuation entity or regulated exempt public sector superannuation scheme.
"trustee" means a trustee of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme.