3Definitions

#### 3 Definitions 3 Definitions > > (1) In this Act— > > > > additional benefit has the meaning given by section 36. > > > > additional benefit levy means the levy that, in order to attract the additional benefit for a contributor, is paid to the Fund by transfer from the contributor’s account under section 22 (2) (b). > > > > Administration Account means the STC Administration Account maintained under the [Superannuation Administration Act 1996](/view/html/inforce/current/act-1996-039). > > > > applicable contribution period has the meaning given by section 36. > > > > appointed day means 1 April 1988. > > > > attributed salary, in relation to a contributor at any time, means— > > > > > (a) where the contributor is a full-time employee at that time—the salary of the contributor at that time, or > > > > > (b) where the contributor is a part-time employee at that time—the salary that would be payable to the contributor at that time if employed as a full-time employee. > > > > Aware Super Fund has the same meaning as Fund has in the [Aware Super Act 1992](/view/html/inforce/current/act-1992-100). > > > > benefit means a benefit payable under this Act. > > > > Board means the State Authorities Superannuation Board referred to in section 4 of the [Superannuation Administration Act 1991](/view/pdf/asmade/act-1991-96). > > > > Commonwealth taxation law means a law of the Commonwealth that provides for the levying and collection of a tax. > > > > complying approved deposit fund means a complying approved deposit fund for the purposes of section 47 of the [Superannuation Industry (Supervision) Act 1993](http://www.legislation.gov.au/) of the Commonwealth. > > > > complying superannuation fund means a complying superannuation fund for the purposes of section 45 of the [Superannuation Industry (Supervision) Act 1993](http://www.legislation.gov.au/) of the Commonwealth. > > > > contribution period means a named month or such other period as may be prescribed. > > > > contributor means an employee whose election to contribute to the Fund has taken effect. > > > > contributor-financed benefit, in relation to a benefit payable to, or in relation to, a contributor, means the balance at credit in the contributor’s account at the time the benefit is paid. > > > > contributor’s account means the account established and maintained under section 12 in respect of the contributor. > > > > deferred benefit, in relation to a contributor, means a benefit deferred under section 42AA, 43 or 43AA. > > > > discharge, in relation to a contributor, means the cessation of the contributor’s employment expressed by the employer to be on the ground that the period, or successive periods, for which the contributor was employed has or have ended. > > > > dismissal means the termination by an employer of the employment of a contributor with the employer, but does not include retrenchment or discharge or a retirement on the grounds of incapacity in circumstances which entitle the employee to a benefit. > > > > early retirement age means the age of 59 years or, if some lower age (but not lower than the age of 55) is prescribed, that lower age. > > > > employee means a person who is employed by an employer and who is the subject of a certificate by the employer to the effect that— > > > > > (a) if the regulations prescribe any class of persons as not being employees—the person is not within any such class, and > > > > > (b) if the regulations prescribe any requirement with which a person must comply in order to be an employee—the person complies with the requirement (specifying the requirement), > > > > but does not include an excluded person referred to in Schedule 2. > > > > employee contribution means a contribution made under Part 3, other than a salary sacrifice contribution. > > > > employer means— > > > > > (a) the Crown, the Government or a Minister or other member of Parliament, or > > > > > (b) an authority specified in Schedule 1, > > > > and a reference to employment with an employer includes a reference to employment with successive employers. > > > > employer-financed benefit, in relation to a benefit payable to, or in relation to, a contributor, means so much of the benefit as is paid from the reserve for that employer. > > > > employer reserve means a reserve established and maintained under section 14. > > > > entry date, in relation to a contributor, means the date as at which the contributor’s election to contribute to the Fund took effect, that election being— > > > > > (a) the only such election made by the contributor, or > > > > > (b) where the contributor has made more than one such election—the later or latest of those elections. > > > > executive officer means a contributor who is— > > > > > (a) a Public Service senior executive within the meaning of the [Government Sector Employment Act 2013](/view/html/inforce/current/act-2013-040), or > > > > > (b) an employee (not being a Public Service senior executive) of an employer specified in Schedule 1 and who holds an office designated by the Secretary of the Treasury as the office of an executive officer, or > > > > > (c) a police executive officer, or > > > > > (d) an office holder nominated for the purposes of section 11A of the [Statutory and Other Offices Remuneration Act 1975](/view/html/inforce/current/act-1976-004). > > > > > (e) (Repealed) > > > > exit date, in relation to a contributor, means the date on which the contributor ceases employment with an employer, that cessation of employment being— > > > > > (a) the only such cessation of employment of the contributor, or > > > > > (b) where there has been more than one such cessation of employment of the contributor—the later or latest of those cessations of employment. > > > > family law superannuation legislation has the same meaning as it has in Part 5AA. > > > > family law superannuation payment has the same meaning as it has in Part 5AA. > > > > FTC means the FSS Trustee Corporation established under the [Superannuation Administration Act 1996](/view/html/inforce/current/act-1996-039). > > > > full-time employee means an employee whose salary ratio is equal to 1. > > > > Fund means the State Authorities Superannuation Fund established under this Act. > > > > maximum benefit points has the meaning given by section 36. > > > > non-contributor spouse has the same meaning as it has in Part 5AA. > > > > part-time employee means an employee whose salary ratio is less than 1 but at least 0.1. > > > > penalty, in relation to a Commonwealth taxation law, includes (but is not limited to)— > > > > > (a) a penalty rate of taxation under that law, and > > > > > (b) the loss of a concessional rate of taxation under that law. > > > > police executive officer means an executive officer within the meaning of Part 5 of the [Police Act 1990](/view/html/inforce/current/act-1990-047). > > > > preserved benefit, in relation to a contributor, means a benefit preserved under section 43AAA. > > > > prospective benefit points has the meaning given by section 36. > > > > relevant Commonwealth superannuation standard means a standard that would be applicable under the [Superannuation Industry (Supervision) Act 1993](http://www.legislation.gov.au/) of the Commonwealth if the Fund was a regulated superannuation fund under that Act. > > > > resign means cease to be employed by an employer, but does not include— > > > > > (a) retrenchment, discharge or dismissal, or > > > > > (b) ceasing to be employed because of death, or > > > > > (c) ceasing to be employed on the privatisation of an employer, or > > > > > (d) ceasing to be employed on the grounds of incapacity in circumstances which entitle the employee to a benefit. > > > > retire means cease (otherwise than by reason of death) in any manner to be employed by an employer on or after reaching the early retirement age. > > > > retirement savings account has the same meaning as in the [Retirement Savings Accounts Act 1997](http://www.legislation.gov.au/) of the Commonwealth. > > > > retrenchment, in relation to a contributor, means the termination of the employment of the contributor with an employer where the employment is expressed by the employer to be— > > > > > (a) compulsorily terminated by the employer on the ground that— > > > > > > > (i) the employer no longer requires the contributor’s services and, on termination of the contributor’s employment, does not propose to fill the contributor’s position, > > > > > > > (ii) the work that the contributor was engaged to perform has been completed, or > > > > > > > (iii) the amount of work that the employer requires to be performed has diminished and, due to that fact, it has become necessary to reduce the number of employees employed by the employer, or > > > > > (b) terminated as a result of the acceptance by the contributor of an offer by the employer of terms of retrenchment made on a ground specified in paragraph (a). > > > > salary, in relation to a contributor, means salary of the contributor, determined in accordance with section 4 or 4A and expressed as an annual rate. > > > > salary ratio, in relation to a contributor at any time during a contribution period, means the number ascertained by dividing the salary of the contributor at the commencement of the contribution period by the attributed salary of the contributor at that commencement. > > > > salary sacrifice contribution means a contribution paid to the Fund for crediting in a contributor’s account by the contributor’s employer in accordance with an agreement referred to in section 19A (1) (b). > > > > spouse of a deceased contributor or deceased former contributor means the surviving spouse of the contributor or former contributor. > > > > STC means the SAS Trustee Corporation established under the [Superannuation Administration Act 1996](/view/html/inforce/current/act-1996-039). > > > > superannuation contributions surcharge means the superannuation contributions surcharge imposed under the [Superannuation Contributions Tax Imposition Act 1997](http://www.legislation.gov.au/) of the Commonwealth. > > > > superannuation guarantee shortfall has the same meaning as in the [Superannuation Guarantee (Administration) Act 1992](http://www.legislation.gov.au/) of the Commonwealth. > > > > superannuation scheme means a scheme, fund or arrangement (whether or not established by an Act) under which any superannuation or retirement benefits are provided by an employer. > > > > superannuation year means the year commencing on 1 April 1988 and each subsequent year commencing on 1 April. > > > > this Act includes the regulations. > > > > Note. > > > > The [Interpretation Act 1987](/view/html/inforce/current/act-1987-015) contains definitions and other provisions that affect the interpretation and application of this Act. > > > (2) In this Act— > > > > > (a) a reference to a function includes a reference to a power, authority and duty, and > > > > > (b) a reference to the exercise of a function includes, where the function is a duty, a reference to the performance of the duty. > > > (3) A reference in this Act to an authority where used in or in connection with the definition of employer is a reference to an authority, organisation, corporation, person or other entity. > > > (4) If the inclusion of an employer in Schedule 1 is expressed to be limited in any respect, this Act has effect in relation to the employer subject to the limitation. > > > (5) Notes included in this Act do not form part of this Act. > > **s 3:** Am 1988 No 136, Sch 1 (1); 1989 No 107, Sch 1; 1989 No 229, Sch 1; 1990 No 48, Sch 2; 1991 No 95, Sch 9 (1); 1991 No 96, Sch 6; 1992 No 102, Sch 5 (1); 1993 No 42, Sch 2; 1993 No 111, Sch 5 (1); 1996 No 39, Sch 4; 1997 No 42, Sch 1.7 \[1\] \[2\]; 1997 No 149, Sch 1.6 \[1\]; 1998 No 144, Sch 2.4 \[2\] \[3\]; 1999 No 86, Sch 1.7 \[1\]–\[4\]; 2000 No 100, Sch 5 \[1\]; 2000 No 114, Sch 1.5 \[1\] \[2\]; 2003 No 77, Sch 11 \[1\] \[2\]; 2005 No 91, Sch 3.12 \[1\]; 2006 No 53, Sch 1.4 \[1\]; 2007 No 28, Sch 2 \[1\]; 2010 No 19, Sch 3.100 \[1\]; 2011 No 62, Sch 3.32 \[1\]; 2013 No 41, Sch 3.8; 2015 No 58, Sch 3.81 \[1\] \[2\]; 2018 No 28, Sch 1.34; 2022 No 29, Sch 2.7\[1\] \[2\].