Document ID: chunk:federal_register_of_legislation:C2022C00095:section:6:p3
Version: federal_register_of_legislation:C2022C00095
Segment Type: section
Provision Reference: s 6 (pt 3/4)
Character Range: 20605–23436

the Superannuation Act 1990.
PSSAP means the Public Sector Superannuation Accumulation Plan within the meaning of the Superannuation Act 2005.
public sector scheme means a scheme of superannuation established:
 (a) by or under a law of the Commonwealth or of a State or 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 or of a State or Territory.
quarter means a period of 3 months beginning on 1 January, 1 April, 1 July or 1 October.
quarterly salary or wages base, for an employer in respect of an employee, for a quarter has the meaning given by subsection 19(1).
resident of Australia has the meaning given by section 8.
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.
sacrificed contribution means a contribution to a complying superannuation fund or an RSA made under a salary sacrifice arrangement.
sacrificed ordinary time earnings amount has the meaning given by subsection 15A(2).
sacrificed salary or wages amount has the meaning given by subsection 15A(2).
salary sacrifice arrangement has the meaning given by subsection 15A(1).
Second Commissioner means a Second Commissioner of Taxation.
stapled fund has the meaning given by section 32Q.
State industrial award means:
 (a) an industrial award or determination made under a law of a State; or
 (b) an industrial agreement approved or registered under such a law.
superannuation fund has the same meaning as in the Superannuation Industry (Supervision) Act 1993.
superannuation guarantee charge means charge imposed by the Superannuation Guarantee Charge Act 1992.
superannuation guarantee shortfall has the meaning given by section 17.
superannuation guarantee statement means a superannuation guarantee statement under section 33.
superannuation scheme means:
 (a) a defined benefit superannuation scheme whether or not embodied in the governing rules of a superannuation fund; or
 (b) any other scheme embodied in the governing rules of a superannuation fund.
Territory industrial award means:
 (a) an industrial award or determination made under a law of a Territory; or
 (b) an industrial agreement approved or registered under such a law.
trustee, in relation to a superannuation scheme, means:
 (a) if:
 (i) the scheme is embodied in the governing rules of a fund; and
 (ii) there is a trustee of the fund;
  the trustee of the fund; or
 (b) in any other case—the person who manages the scheme.
trustee, except in relation to a superannuation fund or superannuation scheme, includes:
 (a) a person appointed or constituted trustee by:
 (i) act of parties; or