3Definitions

3 Definitions

In these Regulations:

Act means the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003.

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

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

client identifier means a number or other unique identification assigned by a superannuation provider to a member’s accounts for linking all dealings by the provider with the member.

eligible account, for a member, means an account held by the member with a complying superannuation fund or an RSA:

(a) in relation to which the Commissioner has not been advised that the account will not accept Government co‑contributions; and
(b) that is not an account for which the conditions of release are any of those mentioned in items 102, 103 or 109 of Schedule 1 to the Superannuation Industry (Supervision) Regulations 1994 only; and
(c) that has not commenced paying a pension or an annuity.

product identification number means a number or other unique identification assigned by a superannuation provider to a product offered by the provider.

reporting day means 15 January, 15 April and 15 July.

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