Document ID: chunk:federal_register_of_legislation:C2022C00279:section:38:p4
Version: federal_register_of_legislation:C2022C00279
Segment Type: section
Provision Reference: s 38 (pt 4/9)
Character Range: 58478–61538

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 constitutionally protected 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 has the same meaning as in the Superannuation Contributions Tax (Assessment and Collection) Act 1997.
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 the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.

Endnote 2—Abbreviation key

ad = added or inserted                          o = order(s)
am = amended                                    Ord = Ordinance
amdt = amendment                                orig = original