Document ID: chunk:federal_register_of_legislation:C2022C00095:section:6:p1
Version: federal_register_of_legislation:C2022C00095
Segment Type: section
Provision Reference: s 6 (pt 1/4)
Character Range: 15282–18232

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.
data processing device means any article or material from which information is capable of being reproduced with or without the aid of any other article or device.
defined benefit member, subject to section 6AA, means a member entitled on retirement to be paid a benefit defined, wholly or in part, by reference to either or both of the following:
 (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.
defined benefit superannuation scheme has the meaning given by section 6A.
Deputy Commissioner means a Deputy Commissioner of Taxation.
employer shortfall exemption certificate means a certificate issued under section 19AB.
general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.
government body means:
 (a) the Commonwealth or a State or Territory; or
 (b) a Commonwealth, State or Territory authority.
indexation factor, in relation to a