Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p9
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 9/10)
Character Range: 8073272–8076182

has the meaning given by section 832‑130.
subject to foreign tax has the meaning given to the expression "subject to tax" by Part X of the Income Tax Assessment Act 1936.
subordinated debt interest means a *debt interest issued to:
 (a) an unsecured creditor; or
 (b) a secured creditor who, in the event of the liquidation of the entity issuing the interest, can only make a claim regarding that interest after the claims of other secured creditors regarding other debt interests issued by that entity have been met.
subsidiary: the question whether a company is a subsidiary of another company is to be determined in the same way as the question whether a corporation is a subsidiary of another corporation is determined under the Corporations Act 2001.
Note: The expression 100% subsidiary has the meaning given by section 975‑505.
subsidiary member:
 (a) of a *consolidated group or a *consolidatable group—has the meaning given by section 703‑15; and
 (b) of a *MEC group—has the meaning given by section 719‑25.
substantial continuity of ownership has the meaning given by section 166‑145.
substantial renovations has the same meaning as in the *GST Act.
substantial shareholding: see part of a substantial shareholding.
successor fund, in relation to a transfer of a *superannuation interest of:
 (a) a member of a *superannuation fund; or
 (b) a depositor with an *approved deposit fund; or
 (c) a holder of an *RSA;
means another superannuation fund, approved deposit fund or RSA if the following conditions are met:
 (d) that other fund or RSA confers on that member, depositor or holder equivalent rights to the rights he or she had under the first‑mentioned fund or RSA in respect of the interest;
 (e) the conferral of these equivalent rights was agreed, before the transfer, between:
 (i) the *superannuation provider of that other fund or RSA; and
 (ii) the superannuation provider of the first‑mentioned fund or RSA.
superannuation annuity has the meaning given by the regulations.
superannuation annuity payment has the meaning given by section 307‑5.
superannuation benefit has the meaning given by section 307‑5.
Note: Sections 307‑10 and 307‑15 affect the meaning of superannuation benefit.
superannuation co‑contribution benefit payment has the meaning given by section 307‑5.
superannuation death benefit has the meaning given by section 307‑5.
superannuation fund has the meaning given by section 10 of the Superannuation Industry (Supervision) Act 1993.
superannuation fund for foreign residents has the meaning given by section 118‑520.
superannuation fund payment has the meaning given by section 307‑5.
superannuation guarantee education direction means a direction given under subsection 384‑10(1) in Schedule 1 to the Taxation Administration Act 1953.
superannuation guarantee payment has the meaning given by section 307‑5.
superannuation guarantee shortfall has the meaning given