3Definitions

3 Definitions

3 Definitions

In this regulation—

additional surcharge amount means the amount of superannuation contributions surcharge assessed to be payable by a post payment surcharge assessment notice.

base salary, for Part 7—see section 41.

Commissioner of Taxation means the person holding office for the time being as the Commissioner of Taxation under a law of the Commonwealth.

continuous contributory service, for Part 2—see section 4.

contributor, for Part 3—see section 20(1).

contributor’s loading, for Part 7—see section 41.

Death and Disability Superannuation Fund, for Part 4—see section 28.

permanent firefighter, for Part 4—see section 28.

post payment surcharge assessment notice means a notice of assessment—

(a) of superannuation contributions surcharge under the Superannuation Contributions Tax (Assessment and Collection) Act 1997 of the Commonwealth in relation to the employer contributions paid to the Fund on behalf of a former contributor, and

(b) that is received by the former contributor after a benefit has commenced to be paid or has been paid to the former contributor.

relevant period, for Part 7—see section 41.

relevant shift, for Part 7—see section 41.

surcharge deduction cap means the maximum surcharge deduction amount that may be determined by STC under the Act, section 45A(1C) in relation to a benefit payable to a former contributor.

taxable date, for Part 2—see section 4.

the Act means the State Authorities Superannuation Act 1987.

total surcharge amount, in relation to a former contributor, means the sum of the following—

(a) the total superannuation contributions surcharge that has been assessed to be payable in relation to employer contributions paid to the Fund on the former contributor’s behalf up to and including the date on which the former contributor receives a post payment surcharge assessment notice,

(b) the general interest charged for the additional surcharge amount payable under that notice,

(c) the interest payable for the surcharge debt account, within the meaning of the Act, section 45A, kept in relation to the former contributor.

Note 1—

The Act and the contain definitions and other provisions that affect the interpretation and application of this regulation.