Document ID: chunk:federal_register_of_legislation:C2025C00149:section:7:p2
Version: federal_register_of_legislation:C2025C00149
Segment Type: section
Provision Reference: s 7 (pt 2/2)
Character Range: 7366–8211

of the financial year—the day, during the financial year, on which the leviable body becomes that type of leviable body.
levy paying entity means:
 (a) a leviable body, other than a superannuation entity; or
 (b) the trustee of a superannuation entity.
life insurance company means a company that is registered under section 21 of the Life Insurance Act 1995.
RSA provider has the same meaning as in the Retirement Savings Accounts Act 1997.
superannuation entity means an entity that:
 (a) is a superannuation entity within the meaning of the Superannuation Industry (Supervision) Act 1993; and
 (b) is not a self managed superannuation fund within the meaning of that Act.
trustee, in relation to a superannuation entity, means the person who is the trustee of the entity for the purposes of the Superannuation Industry (Supervision) Act 1993.