Document ID: chunk:federal_register_of_legislation:F2025C00069:front:0:p14
Version: federal_register_of_legislation:F2025C00069
Segment Type: other
Provision Reference: 
Character Range: 39619–42349

means a contribution made by an individual to a superannuation fund:
 (a) to provide superannuation benefits for the individual's spouse, whether or not the benefits would be payable to the dependants of the individual's spouse if the spouse dies before or after becoming entitled to receive the benefits; and
 (b) in circumstances in which the individual:
 (i) could not have deducted the contribution under section 82AAC of the Tax Act in the 2006–07 income year or a previous year; and
 (ii) cannot deduct the contribution under Subdivision 290‑B of the 1997 Tax Act in the 2007–08 income year or a later year.
eligible termination payment has the same meaning as in Subdivision AA of Division 2 of Part III of the Tax Act.
employer contribution, in relation to a regulated superannuation fund, means a contribution by, or on behalf of, an employer‑sponsor of the fund.
EPSSS means an exempt public sector superannuation scheme.
first half of the life expectancy period, for a benefit supported by a superannuation interest (within the meaning of the 1997 Tax Act), means the number of days in the period:
 (a) starting on the retirement phase start day for the benefit; and
 (b) ending when the number of days equal to the life expectancy period for the benefit divided by 2, and rounded down to the nearest whole number, have passed.
flag lifting agreement means a flag lifting agreement within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
FSR commencement has the same meaning as in section 1410 of the Corporations Act 2001.
Note: The FSR commencement is the commencement of item 1 of Schedule 1 to the Financial Services Reform Act 2001.
full‑time, in relation to being gainfully employed, means gainfully employed for at least 30 hours each week.
gainfully employed means employed or self‑employed for gain or reward in any business, trade, profession, vocation, calling, occupation or employment.
growth phase has the meaning given by regulation 1.03AB.
Immigration Department means the Department administered by the Minister administering the Migration Act 1958.
industrial authority means:
 (a) a court, or a tribunal or other body or person, constituted under a law of the Commonwealth, a State or a Territory with power of conciliation or arbitration in relation to industrial disputes; or
 (b) a special board constituted under the law of a State relating to factories.
life expectancy has the same meaning as life expectation factor in section 27H of the Tax Act.
life expectancy period, for a benefit supported by a superannuation interest (within the meaning of the 1997 Tax Act), means the number of days in the complete expectation of life (as worked out using the prescribed Life Tables) on