Superannuation Guarantee (Administration) Regulations 1993
2Interpretation
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2 Interpretation
In these Regulations, unless the contrary intention appears:
Act means the Superannuation Guarantee (Administration) Act 1992.
capital guaranteed fund has the same meaning as in subregulation 1.0.02 (1) of the Corporations Regulations 2001.
charge includes:
(a) superannuation guarantee charge; and
(b) additional superannuation guarantee charge under section 49 or Part 7 of the Act.
employer contribution rate, in relation to a member of a superannuation scheme, means the rate:
(a) at which contributions relating to the member are paid into the superannuation fund in respect of the scheme by an employer of the member; and
(b) that is expressed as a percentage of his or her ordinary time earnings.
minimum requisite benefit has the same meaning as in the Superannuation Industry (Supervision) Regulations 1994.
relevant fund means any of the following:
(a) a complying approved deposit fund;
(b) a complying superannuation fund;
(c) an RSA.
responsible officers means:
(a) in relation to a relevant fund that is a complying approved deposit fund or a complying superannuation fund—the trustees of the fund; and
(b) in relation to a relevant fund that is an RSA—the RSA provider of the RSA.
scheduled international social security agreement has the meaning given by subsection 5 (1) of the Social Security (International Agreements) Act 1999.
shortfall component has the meaning given by section 64 of the Act.
successor fund has the same meaning as in subregulation 1.03 (1) of the Superannuation Industry (Supervision) Regulations 1994.