Meaning of eligible recipient
(1) Each of the following is an eligible recipient in relation to a regulated entity that is a body corporate: (a) an officer or senior manager of the body corporate or a related body corporate; (b) an auditor, or a member of an audit team conducting an audit, of the body corporate or a related body corporate; (c) an actuary of the body corporate or a related body corporate; (d) a person authorised by the body corporate to receive disclosures that may qualify for protection under this Part. (2) Each of the following is an eligible recipient in relation to a regulated entity that is a superannuation entity: (a) an officer of the superannuation entity; (b) an auditor, or a member of an audit team conducting an audit, of the superannuation entity; (c) an actuary of the superannuation entity; (d) an individual who is a trustee (within the meaning of the Superannuation Industry (Supervision) Act 1993) of the superannuation entity; (e) a director of a body corporate that is the trustee (within the meaning of the Superannuation Industry (Supervision) Act 1993) of the superannuation entity; (f) a person authorised by the trustee or trustees (within the meaning of the Superannuation Industry (Supervision) Act 1993) of the superannuation entity to receive disclosures that may qualify for protection under this Part. (3) The regulations may prescribe persons or bodies that are eligible recipients in relation to all regulated entities, or in relation to a class or classes of regulated entities. (4) Subsections (1), (2) and (3) do not limit each other.
Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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