Superannuation Guarantee (Administration) – Stapled Fund – Guidelines for the Reduction of an Employer’s Individual Superannuation Guarantee Shortfall for Late Contributions Due to Non-acceptance by Notified Stapled Fund Determination 2021
5. Definitions5. Definitions
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5. Definitions
A number of expressions used in this instrument are defined in Superannuation Guarantee (Administration) Act 1992, including the following:
(a) charge percentage, has the meaning given by subsection 19(1)
(b) chosen fund, has the meaning given by section 32F
(c) complying superannuation fund or scheme, has the meaning given by section 7
(d) individual superannuation guarantee shortfall, has the meaning given by subsection 19(1)
(e) RSA (or retirement savings account), has the meaning given by section 6 with reference to the Retirement Savings Accounts Act 1997
(f) stapled fund, has the meaning given by section 32Q
(g) superannuation guarantee charge, has the meaning given by section 6.