Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In this Act, unless the contrary intention appears:
"actuary" means a Fellow or Accredited Member of The Institute of Actuaries of Australia.
"administration component" , in relation to an employer and a quarter , means the amount worked out according to section 32.
"approved clearing house" has the meaning given by subsection 79A(3).
"approved deposit fund" has the same meaning as in the Superannuation Industry (Supervision) Act 1993 .
"approved form" has the meaning given by section 388 - 50 in Schedule 1 to the Taxation Administration Act 1953 .
"arrangement" , for the purposes of section 30, means:
(a) an agreement, arrangement, understanding, promise or undertaking, whether express or implied, and whether or not enforceable, or intended to be enforceable, by legal proceedings; or
(b) any scheme, plan, proposal, action, course of action or course of conduct.
"assessment" means:
(a) the ascertainment of an employer's superannuation guarantee shortfall for a quarter and of the superannuation guarantee charge payable on the shortfall; or
(b) the ascertainment of additional superannuation guarantee charge payable under Part 7.
"Australia" , when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997 .
"Commissioner" means the Commissioner of Taxation.
"Commonwealth employee" means an employee of the Commonwealth.
"Commonwealth industrial award" means:
(a) an industrial award or determination made under a law of the Commonwealth; or
(b) an industrial agreement approved or registered under such a law; or
(c) a notional agreement preserving State awards; or
(d) a preserved State agreement.
"complying approved deposit fund" has the meaning given by section 7A.
"complying superannuation fund" has the meaning given by section 7.
"complying superannuation scheme" has the meaning given by section 7.
"CSS" means the scheme known as the Commonwealth Superannuation Scheme.
"data processing device" means any article or material from which information is capable of being reproduced with or without the aid of any other article or device.
"defined benefit member" , subject to section 6AA, means a member entitled on retirement to be paid a benefit defined, wholly or in part, by reference to either or both of the following:
(a) the amount of the member's salary:
(i) at the date of the member's retirement or an earlier date; or
(ii) averaged over a period before retirement;
(b) a specified amount.
"defined benefit superannuation scheme" has the meaning given by section 6A.
"Deputy Commissioner" means a Deputy Commissioner of Taxation.
"employer shortfall exemption certificate" means a certificate issued under section 19AB.
"general interest charge" means the charge worked out under Part IIA of the Taxation Administration Act 1953 .
"government body" means:
(a) the Commonwealth or a State or Territory; or
(b) a Commonwealth, State or Territory authority.
"indexation factor" , in relation to a year, has the meaning given by section 9.
"individual superannuation guarantee shortfall" , has the meaning given by section 19 .
"industrial award" means a Commonwealth industrial award, a State industrial award or a Territory industrial award.
"liability to the Commonwealth" means a liability to the Commonwealth arising under an Act of which the Commissioner has the general administration.
"lodge" means lodge with the Commissioner.
"MySuper member" has the same meaning as in the Superannuation Industry (Supervision) Act 1993 .
"nominal interest component" , in relation to an employer and a quarter , has the meaning given by section 31.
"occupational superannuation arrangement" , in relation to the employment of a person, means an agreement that imposes an obligation on the person's employer to contribute to a superannuation fund for the benefit of the person.
"offence against this Act" includes an offence relating to this Act against:
(a) the Crimes Act 1914 ; or
(b) the Taxation Administration Act 1953 .
"ordinary time earnings" , in relation to an employee, means:
(a) the total of:
(i) earnings in respect of ordinary hours of work other than earnings consisting of a lump sum payment of any of the following kinds made to the employee on the termination of his or her employment:
(A) a payment in lieu of unused sick leave;
(B) an unused annual leave payment, or unused long service leave payment, within the meaning of the Income Tax Assessment Act 1997 ; and
(ii) earnings consisting of over - award payments, shift - loading or commission; or
(b) if the total ascertained in accordance with paragraph ( a) would be greater than the maximum contribution base for the quarter --the maximum contribution base.
"part-time employee" means a person who is employed to work not more than 30 hours per week.
"penalty charge" , in respect of superannuation guarantee charge and a quarter, means:
(a) general interest charge in respect of non - payment of the superannuation guarantee charge; or
(b) additional superannuation guarantee charge that is payable under section 59 and calculated by reference to the superannuation guarantee charge.
"proceeding under this Act" includes:
(a) a proceeding for an offence against this Act; or
(b) a proceeding under the Taxation Administration Act 1953 relating to this Act.
"PSS" means the Public Sector Superannuation Scheme within the meaning of the Superannuation Act 1990 .
"PSSAP" means the Public Sector Superannuation Accumulation Plan within the meaning of the Superannuation Act 2005 .
"public sector scheme" means a scheme of superannuation established:
(a) by or under a law of the Commonwealth or of a State or Territory; or
(b) under the authority of:
(i) the Commonwealth or the government of a State or Territory; or
(ii) a municipal corporation, another local governing body or a public authority constituted by or under a law of the Commonwealth or of a State or Territory.
"quarter" means a period of 3 months beginning on 1 January , 1 April, 1 July or 1 October.
"quarterly salary or wages base" , for an employer in respect of an employee, for a quarter has the meaning given by subsection 19(1).
"resident of Australia" has the meaning given by section 8.
"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 .
"sacrificed contribution" means a contribution to a complying superannuation fund or an RSA made under a salary sacrifice arrangement.
"sacrificed ordinary time earnings amount" has the meaning given by subsection 15A(2).
"sacrificed salary or wages amount" has the meaning given by subsection 15A(2).
"salary sacrifice arrangement" has the meaning given by subsection 15A(1).
"Second Commissioner" means a Second Commissioner of Taxation.
"stapled fund" has the meaning given by section 32Q.
"State industrial award" means:
(a) an industrial award or determination made under a law of a State; or
(b) an industrial agreement approved or registered under such a law.
"superannuation fund" has the same meaning as in the Superannuation Industry (Supervision) Act 1993 .
"superannuation guarantee charge" means charge imposed by the Superannuation Guarantee Charge Act 1992 .
"superannuation guarantee shortfall" has the meaning given by section 17.
"superannuation guarantee statement" means a superannuation guarantee statement under section 33.
"superannuation scheme" means:
(a) a defined benefit superannuation scheme whether or not embodied in the governing rules of a superannuation fund; or
(b) any other scheme embodied in the governing rules of a superannuation fund.
"Territory industrial award" means:
(a) an industrial award or determination made under a law of a Territory; or
(b) an industrial agreement approved or registered under such a law.
"trustee" , in relation to a superannuation scheme, means:
(a) if:
(i) the scheme is embodied in the governing rules of a fund; and
(ii) there is a trustee of the fund;
the trustee of the fund; or
(b) in any other case--the person who manages the scheme.
"trustee" , except in relation to a superannuation fund or superannuation scheme, includes:
(a) a person appointed or constituted trustee by:
(i) act of parties; or
(ii) order or declaration of a court; or
(iii) operation of law; and
(b) an executor, administrator or other personal representative of a deceased person; and
(c) a guardian or committee; and
(d) a receiver or receiver and manager; and
(e) a liquidator of a company ; and
(f) a person:
(i) having or taking upon himself or herself the administration or control of any real or personal property affected by any express or implied trust; or
(ii) acting in any fiduciary capacity; or
(iii) having the possession, control or management of any real or personal property of a person under any legal or other disability.
"unfunded public sector scheme" means a public sector scheme that is a defined benefit superannuation scheme:
(a) in respect of which no fund is established for the purposes of the scheme; or
(b) under which all or some of the amounts that will be required for the payment of benefits are not paid into the fund established for the purposes of the scheme or are not paid until the members become entitled to receive the benefits.
"year" means financial year.
(2) For the purposes of this Act, a reference to a contribution made by an employer for the benefit of an employee includes a reference to a contribution made on behalf of the employer.
(3) For the purposes of this Act, a reference to salary or wages paid by an employer to an employee includes a reference to a payment made on behalf of the employer.