3Interpretation

### 3 Interpretation > In these regulations, unless the contrary intention appears – > > > ***additional salary***, in respect of a member, has the same meaning as in the [Parliamentary Salaries, Superannuation and Allowances Act 2012](/view/html/inforce/2026-04-12/act-2012-018) ; > > > ***assessment notice*** means a notice issued by the Taxation Commissioner requiring the payment of an amount of surcharge contributions tax, including interest on that payment, in respect of any person and includes – > > > > > > (a) a notice that has been issued in respect of superannuation contributions transferred to the Commission under these regulations; and > > > > > > > (b) an amendment to that notice issued by the Taxation Commissioner; > > > ***basic salary*** has the same meaning as in the [Parliamentary Salaries, Superannuation and Allowances Act 2012](/view/html/inforce/2026-04-12/act-2012-018) ; > > > ***benefit*** means a benefit payable under [Part 3](#HP3@EN) or [4](#HP4@EN) ; > > > ***child***, in respect of a member or former member, means a person who – > > > > > > (a) is less than 18 years of age; and > > > > > > > (b) is the child of the member or former member and his or her surviving partner – > > > > > > and includes – > > > > > > > (c) a person less than that age who has been legally adopted by the member or by the surviving partner of the member; and > > > > > > > (d) a person of 18 or more years of age but less than 25 years of age who is receiving full-time education at a school, college, university or other educational or training institution; > > > ***Committee*** means the Parliamentary Superannuation Committee established under [regulation 5](#GS5@EN) ; > > > ***complying superannuation plan*** has the same meaning as in the *Income Tax Assessment Act 1997* of the Commonwealth; > > > ***concessional contributions*** has the same meaning as in the *Income Tax Assessment Act 1997* of the Commonwealth; > > > ***contributions*** means contributions and repayments to the Fund; > > > ***death or invalidity benefit*** means a benefit payable under [Subdivision 3](#HP4@HD4@Hd3@EN) of [Division 4](#HP4@HD4@EN) of [Part 4](#HP4@EN) ; > > > ***element taxed in the fund*** has the same meaning as in the *Income Tax Assessment Act 1997* of the Commonwealth; > > > ***element untaxed in the fund*** has the same meaning as in the *Income Tax Assessment Act 1997* of the Commonwealth; > > > ***eligible rollover fund*** means an eligible rollover fund within the meaning of the SIS Act; > > > ***former member*** means – > > > > > > (a) in [Part 3](#HP3@EN) and in the definition of *child* in this regulation – a person who has been a member of Parliament and who, immediately before 27 November 2002, was entitled to a pension or other benefit under the 1973 Act; or > > > > > > > (b) in [Part 4](#HP4@EN)  – a person who, immediately before 27 November 2002, was entitled to a benefit under the 1985 Act; or > > > > > > > (c) in [Part 6](#HP6@EN)  – a person to whom [Part 3](#HP3@EN) or [4](#HP4@EN) applied who has ceased to be a member of either House; > > > ***House*** means a House of the Parliament of this State; > > > ***legal personal representative*** means – > > > > > > (a) the executor of the will or administrator of the estate of a deceased person; or > > > > > > > (b) the trustee of the estate of a person under a legal incapacity; or > > > > > > > (c) a person who holds a power of attorney granted by a person in respect of matters generally relating to these regulations; > > > ***member*** means a member of Parliament to whom [Part 3](#HP3@EN) or [4](#HP4@EN) applies; > > > ***non-concessional contributions*** has the same meaning as in the *Income Tax Assessment Act 1997* of the Commonwealth; > > > ***non-concessional contributions cap*** has the same meaning as in the *Income Tax Assessment Act 1997* of the Commonwealth; > > > ***notional contributions surcharge amount*** means an amount calculated by the Commission under [regulation 33](#GS33@EN) or [69](#GS69@EN) ; > > > ***notional surchargeable contributions factor*** means a factor applying to a member as determined by the Actuary for the purposes of [Division 5](#HP3@HD5@EN) of [Part 3](#HP3@EN) or [Division 5](#HP4@HD5@EN) of [Part 4](#HP4@EN) ; > > > ***notional taxed contributions*** has the same meaning as in the *Income Tax Assessment Act 1997* of the Commonwealth; > > > ***parliamentary salary*** means the basic salary that is payable to a member of Parliament and includes the additional salary, if any, that is payable to him or her; > > > ***pension*** means a pension under [Part 3](#HP3@EN) ; > > > ***pensioner*** means a person who is receiving a pension under [Part 3](#HP3@EN) ; > > > ***PRB Fund*** means the Parliamentary Retiring Benefits Fund as continued under [regulation 50](#GS50@EN) ; > > > ***PRBF member*** means a member or former member of Parliament to whom [Part 4](#HP4@EN) applies; > > > ***preservation age*** means the preservation age defined in the SIS regulations as the preservation age; > > > ***PS Fund*** means the Parliamentary Superannuation Fund as continued under [regulation 10](#GS10@EN) ; > > > ***PSF member*** means a member or former member of Parliament to whom [Part 3](#HP3@EN) applies; > > > ***PSRB Trust*** means the Parliamentary Superannuation and Retirement Benefits Trust as established under the 1973 Act immediately before 27 November 2002; > > > ***regulated superannuation fund*** means a regulated superannuation fund within the meaning of the SIS Act; > > > ***retiring benefit*** means a benefit payable under [Subdivision 2](#HP4@HD4@Hd2@EN) of [Division 4](#HP4@HD4@EN) of [Part 4](#HP4@EN) ; > > > ***RSA*** means a retirement savings account within the meaning of the *Retirement Savings Accounts Act 1997* of the Commonwealth; > > > ***spouse*** includes the person with whom a PRBF member or PSF member is in a significant relationship, within the meaning of the [Relationships Act 2003](/view/html/inforce/2026-04-12/act-2003-044) ; > > > ***subfund*** means a part of the Fund that is maintained by the Commission as a subfund for the purposes of these regulations; > > > ***superannuation benefit*** has the same meaning as in the *Income Tax Assessment Act 1997* of the Commonwealth; > > > ***surcharge liability*** means liability for a tax or interest under the law of the Commonwealth arising from an entitlement to a benefit under these regulations; > > > ***surchargeable contributions debt account*** means an account established under [regulation 39](#GS39@EN) or [74](#GS74@EN) ; > > > ***surviving partner*** means a person who is determined by the Commission – > > > > > > (a) under [regulation 96](#GS96@EN) to be the surviving partner of a PRBF member; or > > > > > > > (b) under [regulation 97](#GS97@EN) to be the surviving partner of a PSF member; > > > ***Taxation Commissioner*** means the person who is holding office as, or acting in the office of, the Commissioner of Taxation under the *Taxation Administration Act 1953* of the Commonwealth; > > > ***tax free component*** has the same meaning as in the *Income Tax Assessment Act 1997* of the Commonwealth; > > > ***termination benefit*** means a benefit payable under [Subdivision 4](#HP4@HD4@Hd4@EN) of [Division 4](#HP4@HD4@EN) of [Part 4](#HP4@EN) ; > > > ***the SG Act*** means the *Superannuation Guarantee (Administration) Act 1992* of the Commonwealth; > > > ***the SIS Act*** means the *Superannuation Industry (Supervision) Act 1993* of the Commonwealth; > > > ***the SIS Regulations*** means the *Superannuation Industry (Supervision) Regulations 1994* of the Commonwealth; > > > ***the 1973 Act*** means the [Parliamentary Superannuation Act 1973](/view/html/inforce/2026-04-12/act-1973-028) ; > > > ***the 1985 Act*** means the [Parliamentary Retiring Benefits Act 1985](/view/html/inforce/2026-04-12/act-1985-106) .