5Definitions

5 Definitions

Note: A number of expressions used in this instrument are defined in the Act, including the following:

(a) advance instalment;
(b) assessment;
(c) Commissioner;
(d) contributed amounts;
(e) late payment penalty;
(f) member;
(g) superannuation provider;
(h) surcharge (defined as an abbreviation for superannuation contributions surcharge).

In this instrument:

ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.

Act means the Superannuation Contributions Tax (Assessment and Collection) Act 1997.

approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.

reporting day means 15 January, 15 April and 15 July in each year.

superannuation fund number means the number assigned to a superannuation provider by the Australian Prudential Regulation Authority.

tax file number has the meaning given by section 202A of the Income Tax Assessment Act 1936.