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.