Document ID: chunk:federal_register_of_legislation:C2025C00185:section:556:p5
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 556 (pt 5/6)
Character Range: 1885383–1887993

reasonable to expect could have instead been supplied by:
 (i) the relevant authority; or
 (ii) a partnership of which the relevant authority is a member; or
 (iii) an employee of the relevant authority; or
 (iv) a member or employee of such a partnership.
employee, in relation to a company, means a person:
 (a) who has been or is an employee of the company, whether remunerated by salary, wages, commission or otherwise; and
 (b) whose employment by the company commenced before the relevant date.
excluded employee, in relation to a company, means:
 (a) an employee of the company who has been:
 (i) at any time during the period of 12 months ending on the relevant date; or
 (ii) at any time since the relevant date;
  or who is, a director of the company;
 (b) an employee of the company who has been:
 (i) at any time during the period of 12 months ending on the relevant date; or
 (ii) at any time since the relevant date;
  or who is, the spouse of an employee of the kind referred to in paragraph (a); or
 (c) an employee of the company who is a relative (other than a spouse) of an employee of the kind referred to in paragraph (a).
non‑priority day, in relation to an excluded employee of a company, means a day on which the employee was:
 (a) if paragraph (a) of the definition of excluded employee applies—a director of the company; or
 (b) if paragraph (b) of that definition applies—a spouse of an employee of the kind referred to in paragraph (a) of that definition; or
 (c) if paragraph (c) of that definition applies—a relative (other than a spouse) of an employee of the kind referred to in paragraph (a) of that definition;
even if the day was more than 12 months before the relevant date.
quarter has the same meaning as in the Superannuation Guarantee (Administration) Act 1992.
relevant authority, in relation to a company, means any of the following:
 (a) in any case—a liquidator or provisional liquidator of the company;
 (c) in any case—an administrator of the company, even if the administration ended before the winding up began;
 (d) in any case—an administrator of a deed of company arrangement executed by the company, even if the deed terminated before the winding up began;
 (e) in any case—a restructuring practitioner for the company, even if the restructuring ended before the winding up began;
 (f) in any case—a restructuring practitioner for a restructuring plan made by the company, even if the plan terminated before the winding up began.
retrenchment payment, in relation to an employee of a company, means an amount payable by the company to the employee, by virtue