Document ID: chunk:federal_register_of_legislation:F2022L00155:reg:5
Version: federal_register_of_legislation:F2022L00155
Segment Type: reg
Provision Reference: reg 5
Character Range: 2820–4573

5  Definitions
Note: A number of expressions used in this instrument are defined in the Act, including the following:
(a) Commissioner;
(b) complying superannuation fund;
(c) concessional contributions;
(d) eligible personal superannuation contribution;
(e) Government co‑contribution;
(f) low income superannuation tax offset;
(g) member;
(h) RSA;
(i) Superannuation Holding Accounts Special Account;
(j) superannuation provider;
(k) total income;
(l) underpaid amount.
  In this instrument:
ABN (short for Australian Business Number) has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
Act means the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003.
condition of release:
 (a) in relation to a superannuation fund—has the same meaning as in Schedule 1 to the Superannuation Industry (Supervision) Regulations 1994; and
 (b) in relation to an RSA—has the same meaning as in Schedule 2 to the Retirement Savings Accounts Regulations 1997.
Note 1: See regulation 6.01 of the Superannuation Industry (Supervision) Regulations 1994 for the definition of condition of release that applies in Schedule 1 to those regulations.
Note 2: See regulation 4.01 of the Retirement Savings Accounts Regulations 1997 for the definition of condition of release that applies in Schedule 2 to those regulations.
eligible account, for a person: see section 6.
product identification number means a number or other unique identification assigned by a superannuation provider to a product offered by the provider.
reporting day means 15 January, 15 April or 15 July.
superannuation fund number means the number assigned to a superannuation provider by the Australian Prudential Regulation Authority.