Document ID: chunk:federal_register_of_legislation:F2025C00069:front:0:p12
Version: federal_register_of_legislation:F2025C00069
Segment Type: other
Provision Reference: 
Character Range: 34568–37434

annuity means an annuity provided under a contract that:
 (a) is described in paragraph 1.05(11A)(a); and
 (b) meets the standards of subregulation 1.05(11A).
account‑based pension means a pension that is provided in accordance with the rules of a fund that:
 (a) are described in paragraph 1.06(9A)(a); and
 (b) meet the standards of subregulation 1.06(9A).
accumulation fund means a regulated superannuation fund that is not a defined benefit fund.
accumulation interest means a superannuation interest that is not a defined benefit interest.
Act means the Superannuation Industry (Supervision) Act 1993.
adjusted base amount, in relation to a non‑member spouse at a particular date, means the adjusted base amount applicable to the non‑member spouse at that date worked out under Division 6.1A of the Family Law (Superannuation) Regulations 2001.
advance instalment of surcharge means the advance instalment payable under section 11 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997.
AFCA (short for the Australian Financial Complaints Authority) has the same meaning as in the Corporations Act 2001.
allocated pension means a pension that is provided under rules of a superannuation fund that meet the standards of subregulation 1.06(4).
allot, for Division 6.7, means to credit an amount from a member's account to another account in the regulated superannuation fund held by, or created for, the receiving spouse otherwise than by transfer or roll‑over.
base amount payment split, in relation to a superannuation interest, means a payment split under which a base amount is allocated to the non‑member spouse in relation to the interest under Part VIIIB or VIIIC of the Family Law Act 1975.
benefit certificate has the meaning given by section 10 of the SG(A) Act.
capital gains tax exempt component has the same meaning as CGT exempt component in subsection 27A(1) of the Tax Act as in force immediately before 1 July 2007.
child contributions means contributions that are made to a regulated superannuation fund in respect of a child, other than:
 (a) contributions made in respect of the child by, or on behalf of, an employer of the child; and
 (b) contributions made by a child in respect of himself or herself.
Co‑contribution Act means the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003.
commencement day, in relation to a pension or an annuity, means the first day of the period to which the first payment of the pension or annuity relates.
contributions, in relation to a fund, includes:
 (a) payments of shortfall components to the fund; and
 (b) payments to the fund from the Superannuation Holding Accounts Special Account;
but does not include benefits that have been rolled over or transferred to the fund.
deferred superannuation income stream means a benefit supported by a superannuation