4Definitions

#### 4 Definitions In 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. > PPL superannuation contribution for an individual has the same meaning as in the Paid Parental Leave Act 2010. > 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 (b) any later financial year. > 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: (a) this Act; and (b) the regulations; and (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.