Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p10
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 10/10)
Character Range: 8075884–8078006

by section 307‑5.
superannuation guarantee education direction means a direction given under subsection 384‑10(1) in Schedule 1 to the Taxation Administration Act 1953.
superannuation guarantee payment has the meaning given by section 307‑5.
superannuation guarantee shortfall has the meaning given by section 17 of the Superannuation Guarantee (Administration) Act 1992.
superannuation income stream has the meaning given by section 307‑70.
superannuation income stream benefit has the meaning given by section 307‑70.
superannuation income stream provider for a *superannuation income stream means:
 (a) for a superannuation income stream provided by a *superannuation fund—the trustee of the fund; or
 (b) for a superannuation income stream that is a pension for the purposes of the Retirement Savings Accounts Act 1997—the *RSA provider; or
 (c) for a superannuation income stream provided by an *approved deposit fund—the trustee of the fund; or
 (d) for a superannuation income stream provided by a *life insurance company—the life insurance company.
superannuation interest means:
 (a) an interest in a *superannuation fund; or
 (b) an interest in an *approved deposit fund; or
 (c) an *RSA; or
 (d) an interest in a *superannuation annuity.
Note: The meaning of superannuation interest may be affected by regulations made for the purposes of section 307‑200.
superannuation lump sum has the meaning given by section 307‑65.
superannuation member benefit has the meaning given by section 307‑5.
superannuation plan means:
 (a) a *superannuation fund; or
 (b) an *approved deposit fund; or
 (c) an *RSA.
superannuation provider, in relation to a *superannuation plan, means:
 (a) for a *superannuation fund—the trustee of the fund; or
 (b) for an *approved deposit fund—the trustee of the fund; or
 (c) for an *RSA—the *RSA provider.
supplementary amount of a payment is defined as set out in this table:

Supplementary amount of a payment
Item                               Supplementary amount of this kind of payment:                                                                       has the meaning given by: