Sponsor

means-(a) in relation to a superannuation fund an employer who-(i) establishes the superannuation fund or causes it to be established;(ii) participates in the superannuation fund; or(iii) accepts the obligations of the former sponsor of the superannuation fund;(b) in relation to a retirement scheme a person who satisfies the prescribed requirements for being a sponsor of a retirement scheme and-(i) establishes the retirement scheme or causes it to be established; or(ii) accepts the obligations of the former sponsor of the retirement scheme;- The Pensions (Superannuation Funds and Retirement Schemes) Act 2006