Document ID: chunk:federal_register_of_legislation:C2023C00409:section:43:p4
Version: federal_register_of_legislation:C2023C00409
Segment Type: section
Provision Reference: s 43 (pt 4/9)
Character Range: 93829–96882

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 was made available by the Commissioner before the commencement of this definition as that instrument existed immediately before that commencement; or
 (b) if that instrument has been modified by the regulations after that commencement—that instrument as so modified.
superannuation contributions surcharge or surcharge means the tax imposed by the Superannuation Contributions Tax Imposition Act 1997.
superannuation (defined benefits) provider means a superannuation (funded defined benefits) provider or a superannuation (unfunded defined benefits) provider.
superannuation fund means:
 (a) a fund that:
 (i) is an indefinitely continuing fund; and
 (ii) is a provident, benefit, superannuation or retirement fund; or
 (b) a public sector superannuation scheme.
superannuation (funded defined benefits) provider means a superannuation provider that is the trustee of a superannuation fund established for the purposes of a funded defined benefits superannuation scheme.
superannuation provider means:
 (a) the trustee of a superannuation fund or of an approved deposit fund; or
 (b) an RSA provider; or
 (c) a life assurance company.
superannuation (unfunded defined benefits) provider means a superannuation provider that is the trustee of a superannuation fund established for the purposes of a superannuation scheme that is an unfunded defined benefits superannuation scheme.
surchargeable contributions has the meaning given by section 8.
surcharge threshold has the meaning given by section 9.
taxable income of a member for a year of income means the member's taxable income of that year of income as assessed under the Income Tax Assessment Act.
taxed element of the 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.
the 1996‑97 financial year means the financial year starting on 1 July 1996.
the 1997‑98 financial year means the financial year starting on 1 July 1997.
the 1998‑99 financial year means the financial year starting on 1 July 1998.
the 1999‑2000 financial year means the financial year starting on 1 July 1999.
trustee, in relation to a superannuation 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.
unfunded defined benefits superannuation scheme means a superannuation scheme that is declared by the regulations to be an unfunded defined benefits superannuation scheme.
year of income means a year of income for the purposes of the Income Tax Assessment Act as that Act applies to individuals.

Endnotes

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