Document ID: chunk:federal_register_of_legislation:C2022C00279:section:38:p3
Version: federal_register_of_legislation:C2022C00279
Segment Type: section
Provision Reference: s 38 (pt 3/9)
Character Range: 55569–58709

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 a State; or
 (b) under the authority of:
 (i) the government of a State; or
 (ii) a municipal corporation, another local governing body, or a public authority, constituted by or under a law of a State.
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.
Second Commissioner means a Second Commissioner of Taxation.
superannuation (accumulated benefits) provider means a superannuation provider that is not a superannuation (defined benefits) provider.
Superannuation Contributions Ruling SCR 97/1 has the same meaning as in the Superannuation Contributions Tax (Assessment and Collection) Act 1997.
superannuation contributions surcharge or surcharge means the tax imposed by the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997.
superannuation contributions surcharge threshold or surcharge threshold has the meaning given by section 10.
superannuation (defined benefits) provider means a superannuation (funded defined benefits) provider or a superannuation (unfunded defined benefits) provider.
superannuation fund means a public sector superannuation scheme.
superannuation (funded defined benefits) provider means a superannuation provider who is the trustee of a constitutionally protected superannuation fund established for the purposes of a funded defined benefits superannuation scheme.
superannuation provider means a trustee of a constitutionally protected superannuation fund.
superannuation (unfunded defined benefits) provider means a superannuation provider who is the trustee of a constitutionally protected superannuation fund established for the purposes of a superannuation scheme that is an unfunded defined benefits superannuation scheme.
surcharge: see superannuation contributions surcharge.
surchargeable contributions has the meaning given by section 9.
surcharge threshold: see superannuation contributions surcharge threshold.
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