3Interpretation

#### 3 Interpretation (1) In this Act: > excluded Territory authority or body means: (a) the Australian Capital Territory or the Northern Territory; or (b) an authority or body established or incorporated for a public purpose by a law of the Australian Capital Territory or the Northern Territory; or (c) a company or other body corporate in which the Australian Capital Territory or the Northern Territory has a controlling interest; or (d) an authority or body that is financed wholly or substantially, either directly or indirectly, by money provided by the Australian Capital Territory or the Northern Territory; or (e) a company or other body corporate in which a body politic, or other body or authority, referred to in paragraph (a), (b), (c) or (d) of this definition has, or 2 or more such bodies or authorities together have, a controlling interest. > overseas employee means a person employed or engaged outside Australia and the Territories, to perform duties outside Australia and the Territories, whether that person is employed or engaged under section 71 of the Public Service Act 1999 or otherwise. > relevant body means: (a) a company or other body corporate that is incorporated under an Act or a law of a State or Territory and in which the Commonwealth has a controlling interest; or (b) an authority or body (whether a body corporate or not) that is financed wholly or substantially, either directly or indirectly, by money provided by the Commonwealth but that is not established by a law of the Commonwealth and is not an excluded Territory authority or body; or (c) a company or other body corporate that is a relevant subsidiary; being a company, body or authority that is: (d) an approved authority for the purposes of the Superannuation Act 1976; or (e) an approved authority for the purposes of the Superannuation Act 1990; or (ea) an approved authority for the purposes of the Superannuation Act 2005; or (f) declared by the Minister, by notice published in the Gazette, to be a relevant body for the purposes of this Act. > relevant law means a law of the Commonwealth (other than the Northern Territory (Self‑Government) Act 1978 and the Australian Capital Territory (Self‑Government) Act 1988). > relevant subsidiary means a company or other body corporate incorporated under an Act or a law of a State or Territory, being a company or other body corporate in which: (a) an authority or body that: (i) is of a kind described in subparagraph (b)(i), (ii), (iii) or (iv) of the definition of approved authority in section 3 of the Superannuation Act 1990 or described in paragraph 8(3)(a), (b), (c) or (d) of the Superannuation Act 2005; and (ii) is not an excluded Territory authority or body; has a controlling interest; or (b) the Commonwealth and one or more than one authority or body that is, or are each, of a kind described in paragraph (a) of this definition together have a controlling interest; or (c) 2 or more authorities or bodies that are each of a kind described in paragraph (a) of this definition together have a controlling interest. > superannuation arrangement means any arrangement, however established, whether formal or informal and whether dependent on the establishment of a trust or not, that provides for, or that constitutes the provision of, superannuation benefits: (a) to a person on or because of the person’s ceasing to hold an office or appointment or to be employed; or (b) to other persons on or because of the person’s death; and, without limiting the generality of the foregoing, includes any scheme or arrangement that was a superannuation scheme for the purposes of Part XA of the Superannuation Act 1976. > superannuation benefits includes, but is not limited to, benefits similar to the benefits provided under the Superannuation Act 1976, the Superannuation Act 1990 or the Superannuation Act 2005. (2) Nothing in this Act is to be taken to imply that the Minister may not declare companies, bodies or authorities that have or will have appropriate characteristics to be relevant bodies for the purposes of this Act despite the fact that the companies, bodies or authorities or some of them are not in existence at the time the declaration is made. (3) For the purposes of this Act: (a) a reference to a person who is employed under a relevant law includes a reference to a person holding an office or appointment under that law; and (b) a reference to a person who is employed by a relevant body includes a reference to a person holding an office or appointment in that body. (4) Where a person is a director of a company or other body corporate incorporated, whether before or after the commencement of this Act, under a law of the Commonwealth, a State or Territory, being a company or other body that is a relevant body, the person is, for the purposes of this Act, taken to be employed by the company or other body. (5) The Minister may, by notice published in the Gazette, declare that the person holding or occupying a particular office or position is to be taken, for the purposes of this Act, to be the employer of specified persons and, upon the publication of such a notice, the person is to be so taken.