An independent tribunal set up by the Commonwealth Government to resolve most complaints that members, former members (or beneficiaries in relation to death benefits) have with their superannuation funds. The tribunal is also able to deal with complaints in relation to some other superannuation-related products, such as Approved Deposit Funds (ADFs), Annuities provided by Life Companies, Retirement Savings Accounts (RSAs), specified Surcharge Tax Contributions decisions and small APRA funds (SAFs). Before the tribunal is able to deal with a complaint, members must first try to resolve their complaint with their fund or annuity provider. The tribunal was established under the Superannuation (Resolution of Complaints) Act 1993 and is required to be fair, economical, informal and quick.