56Dictionary

56 Dictionary

In this Act, unless the contrary intention appears:

approved deposit fund has the same meaning as in section 10 of the Superannuation Industry (Supervision) Act 1993.

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

assessable income has the same meaning as in the Income Tax Assessment Act 1997.

base interest rate for a day has the same meaning as in section 8AAD of the Taxation Administration Act 1953.

Commissioner means the Commissioner of Taxation.

complying superannuation fund has the same meaning as in the Income Tax Assessment Act 1997.

concessional contributions has the same meaning as in the Income Tax Assessment Act 1997.

constitutionally protected fund has the same meaning as in the Income Tax Assessment Act 1997.

contributed amounts has the same meaning as in the Superannuation Contributions Tax (Assessment and Collection) Act 1997.

court includes any tribunal, authority or person having power to require the production of documents or the answering of questions.

credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.

decision includes a decision not to make a determination under section 13, 15 or 19.

dependant has the same meaning as in the Superannuation Industry (Supervision) Act 1993.

eligible personal superannuation contribution has the meaning given by section 7.

examinable documents means any documents relevant to the operation of this Act or the regulations.

general transfer balance cap has the same meaning as in the Income Tax Assessment Act 1997.

Government co‑contribution means a Government co‑contribution payable under this Act.

higher income threshold has the meaning given by section 10A.

hold: a person holds an RSA account if the person is the holder of the account within the meaning of the Retirement Savings Accounts Act 1997.