Document ID: chunk:federal_register_of_legislation:C2018C00325:section:56:p2
Version: federal_register_of_legislation:C2018C00325
Segment Type: section
Provision Reference: s 56 (pt 2/7)
Character Range: 66482–69336

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 Assessment Act 1997.
non‑concessional contributions cap has the same meaning as in the Income Tax Assessment Act 1997.
payment date means:
 (a) for a Government co‑contribution—the date worked out in accordance with the regulations made for the purposes of section 17; or
 (b) for an underpaid amount of a Government co‑contribution—the date worked out in accordance with the regulations made for the purposes of section 21.
prescribed penalty for a contravention means 5 penalty units for each week or part of a week during which the contravention continues.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
produce a document includes permit access to the document.
provider of an RSA has the same meaning as in the Retirement Savings Accounts Act 1997.
reportable fringe benefits total has the same meaning as in the Income Tax Assessment Act 1936.
RSA has the same meaning as in the Retirement Savings Accounts Act 1997.
Superannuation Holding Accounts Special Account means the Superannuation Holding Accounts Special Account continued in existence by section 8 of the Small Superannuation Accounts Act 1995.
superannuation provider means:
 (a) the trustee of a complying superannuation fund; or
 (b) the provider of an RSA; or
 (c) the trustee of a constitutionally protected fund.
taxation officer means a person employed or engaged under the Public Service Act 1999 who is:
 (a) exercising powers; or
 (b) performing functions;
under, pursuant to or in relation to a taxation law (as defined in section 2 of the Taxation Administration Act 1953).
total income of a person for an income year has the meaning given by section 8.
total superannuation balance has the same meaning as in the Income Tax Assessment Act 1997.
trustee of a superannuation fund, or constitutionally protected fund, means:
 (a) if there is a trustee (within the ordinary meaning of that expression) of the fund—the trustee; or
 (b) otherwise—the person who manages the fund.
trustee, when used in relation to a deceased person's estate, has the same meaning as in the Income Tax Assessment Act 1936.
underpaid amount of a Government co‑contribution has the meaning given by subsection 19(2).

Endnotes

Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation