Commonwealth Consolidated Acts Commonwealth Consolidated ActsIn this Act, unless the contrary intention appears:
"account" means a notional account kept in accordance with section 12.
"child" , of a person, means a child of the person within the meaning of the Superannuation Industry (Supervision) Act 1993 .
"complying superannuation fund" has the same meaning as in the Income Tax Assessment Act 1997 .
Note: The Income Tax Assessment Act 1997 defines complying superannuation fund by reference to section 45 of the Superannuation Industry (Supervision) Act 1993 .
"dependant" , in relation to an individual, includes the spouse and any child of the person.
Note: This expression is only used in the definition of superannuation contribution .
"deposit" means a payment under section 25.
"deposit form" means a statement under section 26.
"depositor" means a person who makes a payment under section 25.
"employee" has the meaning given by the Schedule.
Note: The Schedule extends the ordinary meaning of employee .
"employer" has the meaning given by the Schedule.
Note: The Schedule extends the ordinary meaning of employer .
"employment" has a meaning corresponding to employee and employer .
"Finance Department" means the Department administered by the Finance Minister.
"Finance Minister" means the Minister administering the Public Governance, Performance and Accountability Act 2013 .
"Government co-contribution" in respect of an individual means a Government co - contribution payable in respect of the individual under the Superannuation (Government Co - contribution for Low Income Earners) Act 2003 .
"leave Australia" has the same meaning as in the Migration Act 1958 .
"person" has a meaning affected by sections 87 and 90.
Note 1: Under section 87, partnerships are treated as persons.
Note 2: Under section 90, unincorporated associations are treated as persons.
"provider" , in relation to an RSA, has the same meaning as in the Retirement Savings Accounts Act 1997 .
"quarter" means a period of 3 months beginning on 1 July, 1 October, 1 January or 1 April in:
(a) the financial year beginning on 1 July 1995; or
"RSA" has the same meaning as in the Retirement Savings Accounts Act 1997 .
"RSA provider" has the same meaning as in the Retirement Savings Accounts Act 1997 .
"Special Account" means the Superannuation Holding Accounts Special Account continued in existence by section 8.
"spouse" of a person includes:
(a) another person (whether of the same sex or a different sex) with whom the person is in a relationship that is registered under a law of a State or Territory prescribed for the purposes of section 2E of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; and
(b) another person who, although not legally married to the person, lives with the person on a genuine domestic basis in a relationship as a couple.
Note: This expression is only used in the definition of dependant .
"superannuation accounts law" means:
(c) Part III of the Taxation Administration Act 1953 , in so far as that Part relates to this Act or the regulations.
"superannuation contribution" , in relation to an individual, means a contribution made to a superannuation fund, an RSA or a superannuation scheme for the purpose of making provision for superannuation benefits for, or for dependants of, the individual.
"superannuation fund" means a provident, benefit, superannuation or retirement fund.
"superannuation scheme" means a scheme for the payment of superannuation, retirement or death benefits.
"tax file number" has the meaning given by section 202A of the Income Tax Assessment Act 1936 .
"Unallocated Interest Pool" means the Unallocated Interest Pool kept in
accordance with section 42.