abbrev. RSE, includes public offer superannuation funds, other APRA regulated superannuation entities, multi-member approved deposit funds, pooled superannuation trusts and eligible rollover funds. An RSE established after 30 June 2004, and from 30 June 2006 all RSEs, cannot receive contributions or hold superannuation benefits unless they have been registered with the regulator by an RSE license holder./p>
A self managed superannuation fund (SMSF) or a public sector superannuation scheme is not an RSE.