Document ID: chunk:federal_register_of_legislation:C2018C00325:section:56:p1
Version: federal_register_of_legislation:C2018C00325
Segment Type: section
Provision Reference: s 56 (pt 1/7)
Character Range: 63947–66715

56  Dictionary
  In this Act, unless the contrary intention appears:
approved deposit fund has the same meaning as in section 10 of 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.
assessable income has the same meaning as in the Income Tax Assessment Act 1997.
base interest rate for a day has the same meaning as in section 8AAD of the Taxation Administration Act 1953.
Commissioner means the Commissioner of Taxation.
complying superannuation fund has the same meaning as in the Income Tax Assessment Act 1997.
concessional contributions has the same meaning as in the Income Tax Assessment Act 1997.
constitutionally protected fund has the same meaning as in the Income Tax Assessment Act 1997.
contributed amounts has the same meaning as in the Superannuation Contributions Tax (Assessment and Collection) Act 1997.
court includes any tribunal, authority or person having power to require the production of documents or the answering of questions.
credit to an RSA that is a policy (within the meaning of the Life Insurance Act 1995) means pay as a premium in relation to the policy.
decision includes a decision not to make a determination under section 13, 15 or 19.
dependant has the same meaning as in the Superannuation Industry (Supervision) Act 1993.
eligible personal superannuation contribution has the meaning given by section 7.
examinable documents means any documents relevant to the operation of this Act or the regulations.
general transfer balance cap has the same meaning as in the Income Tax Assessment Act 1997.
Government co‑contribution means a Government co‑contribution payable under this Act.
higher income threshold has the meaning given by section 10A.
hold: a person holds an RSA account if the person is the holder of the account within the meaning of the Retirement Savings Accounts Act 1997.
income tax return means:
 (a) a return under section 161, 162 or 163 of the Income Tax Assessment Act 1936; or
 (b) a return by the trustee of a deceased person's estate under Subdivision 260‑E of Schedule 1 to the Taxation Administration Act 1953.
income year has the same meaning as in the Income Tax Assessment Act 1997.
indexation factor has the meaning given by section 10A.
infringement notice means a notice given under section 33.
lower income threshold has the meaning given by section 10A.
low income superannuation tax offset means a low income superannuation tax offset payable under this Act.
member means a member, or former member, of a superannuation fund or of an approved deposit fund and includes the holder, or former holder, of an RSA.
non‑concessional contributions has the same meaning as in the Income Tax