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Section 6 - Superannuation Guarantee (Administration) Act 1992 - Interpretation—general | Zoe

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Superannuation Guarantee (Administration) Act 1992

6Interpretation—general

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6 Interpretation—general

(1) In this Act, unless the contrary intention appears:

actuary means a Fellow or Accredited Member of The Institute of Actuaries of Australia.

administration component, in relation to an employer and a quarter, means the amount worked out according to section 32.

approved clearing house has the meaning given by subsection 79A(3).

approved deposit fund has the same meaning as in 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.

arrangement, for the purposes of section 30, means:

(a) an agreement, arrangement, understanding, promise or undertaking, whether express or implied, and whether or not enforceable, or intended to be enforceable, by legal proceedings; or
(b) any scheme, plan, proposal, action, course of action or course of conduct.

assessment means:

(a) the ascertainment of an employer’s superannuation guarantee shortfall for a quarter and of the superannuation guarantee charge payable on the shortfall; or
(b) the ascertainment of additional superannuation guarantee charge payable under Part 7.

Australia, when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997.

Commissioner means the Commissioner of Taxation.

Commonwealth employee means an employee of the Commonwealth.

Commonwealth industrial award means:

(a) an industrial award or determination made under a law of the Commonwealth; or
(b) an industrial agreement approved or registered under such a law; or
(c) a notional agreement preserving State awards; or
(d) a preserved State agreement.

complying approved deposit fund has the meaning given by section 7A.

complying superannuation fund has the meaning given by section 7.

complying superannuation scheme has the meaning given by section 7.

CSS means the scheme known as the Commonwealth Superannuation Scheme.

(a) the amount of the member’s salary:
(i) at the date of the member’s retirement or an earlier date; or
(ii) averaged over a period before retirement;
(b) a specified amount.

(a) the Commonwealth or a State or Territory; or
(b) a Commonwealth, State or Territory authority.

(a) the Crimes Act 1914; or
(b) the Taxation Administration Act 1953.

(a) the total of:
(i) earnings in respect of ordinary hours of work other than earnings consisting of a lump sum payment of any of the following kinds made to the employee on the termination of his or her employment:
(A) a payment in lieu of unused sick leave;
(B) an unused annual leave payment, or unused long service leave payment, within the meaning of the Income Tax Assessment Act 1997; and
(ii) earnings consisting of over‑award payments, shift‑loading or commission; or
(b) if the total ascertained in accordance with paragraph (a) would be greater than the maximum contribution base for the quarter—the maximum contribution base.

(a) general interest charge in respect of non‑payment of the superannuation guarantee charge; or
(b) additional superannuation guarantee charge that is payable under section 59 and calculated by reference to the superannuation guarantee charge.

(a) a proceeding for an offence against this Act; or
(b) a proceeding under the Taxation Administration Act 1953 relating to this Act.

(a) by or under a law of the Commonwealth or of a State or Territory; or
(b) under the authority of:
(i) the Commonwealth or the government of a State or Territory; or
(ii) a municipal corporation, another local governing body or a public authority constituted by or under a law of the Commonwealth or of a State or Territory.

(a) an industrial award or determination made under a law of a State; or
(b) an industrial agreement approved or registered under such a law.

(a) a defined benefit superannuation scheme whether or not embodied in the governing rules of a superannuation fund; or
(b) any other scheme embodied in the governing rules of a superannuation fund.

(a) an industrial award or determination made under a law of a Territory; or
(b) an industrial agreement approved or registered under such a law.

(a) if:
(i) the scheme is embodied in the governing rules of a fund; and
(ii) there is a trustee of the fund;
the trustee of the fund; or
(b) in any other case—the person who manages the scheme.

(a) a person appointed or constituted trustee by:
(i) act of parties; or
(ii) order or declaration of a court; or
(iii) operation of law; and
(b) an executor, administrator or other personal representative of a deceased person; and
(c) a guardian or committee; and
(d) a receiver or receiver and manager; and
(e) a liquidator of a company; and
(f) a person:
(i) having or taking upon himself or herself the administration or control of any real or personal property affected by any express or implied trust; or
(ii) acting in any fiduciary capacity; or
(iii) having the possession, control or management of any real or personal property of a person under any legal or other disability.

(a) in respect of which no fund is established for the purposes of the scheme; or
(b) under which all or some of the amounts that will be required for the payment of benefits are not paid into the fund established for the purposes of the scheme or are not paid until the members become entitled to receive the benefits.