Document ID: chunk:federal_register_of_legislation:F2022C00987:reg:5
Version: federal_register_of_legislation:F2022C00987
Segment Type: reg
Provision Reference: reg 5
Character Range: 3435–4455

5  Definitions
Note: A number of expressions used in this instrument are defined in the Act, including the following:
(a) advance instalment;
(b) assessment;
(c) Commissioner;
(d) contributed amounts;
(e) late payment penalty;
(f) member;
(g) superannuation provider;
(h) surcharge (defined as an abbreviation for superannuation contributions surcharge).
  In this instrument:
ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
Act means the Superannuation Contributions Tax (Assessment and Collection) Act 1997.
approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.
reporting day means 15 January, 15 April and 15 July in each year.
superannuation fund number means the number assigned to a superannuation provider by the Australian Prudential Regulation Authority.
tax file number has the meaning given by section 202A of the Income Tax Assessment Act 1936.

Part 2—Prescriptions for specific Act provisions