Document ID: chunk:federal_register_of_legislation:C2023C00409:section:43:p3
Version: federal_register_of_legislation:C2023C00409
Segment Type: section
Provision Reference: s 43 (pt 3/9)
Character Range: 91281–94141

and 10A.
Income Tax Assessment Act means the Income Tax Assessment Act 1936.
interest (except in the definition in this section of contributed amounts) means the general interest charge payable under section 21 or 22.
late payment penalty means general interest charge payable under section 25 or 25A.
life assurance company has the same meaning as in subsection 6(1) of the Income Tax Assessment Act.
member means a member of a superannuation fund or of an approved deposit fund and includes:
 (a) the holder of an RSA; and
 (b) the purchaser of an annuity from a life assurance company;
and includes a person who has been such a member.
notification date means:
 (a) for the 1996‑97 financial year—15 December 1997; or
 (b) for the 1997‑98 financial year—31 October following the financial year; or
 (c) for a later financial year:
 (i) if the relevant superannuation provider is a self‑assessing superannuation provider for the financial year—the date determined by the Commissioner in relation to the provider for the financial year under section 15A; or
 (ii) otherwise—31 October following the financial year.
post‑June 83 component of an eligible termination payment has the meaning given by section 27AA of the Income Tax Assessment Act.
public sector superannuation scheme means a scheme for the payment of superannuation, retirement or death benefits, where the scheme is established:
 (a) by or under a law of the Commonwealth, a law of a State or a law of a Territory; or
 (b) under the authority of:
 (i) the Commonwealth or the government of a State or Territory; or
 (ii) a municipal corporation, another local governing body or a public authority constituted by or under a law of the Commonwealth, a law of a State or a law of a Territory.
regulated superannuation fund has the same meaning as in the Superannuation Industry (Supervision) Act 1993.
retained amount of the post‑June 83 component of an eligible termination payment has the meaning given by section 27AC of the Income Tax Assessment Act.
rolled‑over has the meaning given by paragraph 27A(13)(a) of the Income Tax Assessment Act.
RSA has the same meaning as in the Retirement Savings Accounts Act 1997.
RSA provider has the same meaning as in the Retirement Savings Accounts Act 1997.
Second Commissioner means a Second Commissioner of Taxation.
self‑assessing superannuation provider, in relation to a financial year, means a superannuation provider specified, or included in a class of superannuation providers specified, in a determination in force under paragraph 15A(1)(a) in respect of that financial year.
superannuation (accumulated benefits) provider means a superannuation provider that is not a superannuation (defined benefits) provider.
Superannuation Contributions Ruling SCR 97/1 means:
 (a) the instrument known as Superannuation Contributions Ruling SCR 97/1 that