Document ID: chunk:federal_register_of_legislation:C2022C00095:section:6:p2
Version: federal_register_of_legislation:C2022C00095
Segment Type: section
Provision Reference: s 6 (pt 2/4)
Character Range: 17982–20863

charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.
government body means:
 (a) the Commonwealth or a State or Territory; or
 (b) a Commonwealth, State or Territory authority.
indexation factor, in relation to a year, has the meaning given by section 9.
individual superannuation guarantee shortfall, has the meaning given by section 19.
industrial award means a Commonwealth industrial award, a State industrial award or a Territory industrial award.
liability to the Commonwealth means a liability to the Commonwealth arising under an Act of which the Commissioner has the general administration.
lodge means lodge with the Commissioner.
MySuper member has the same meaning as in the Superannuation Industry (Supervision) Act 1993.
nominal interest component, in relation to an employer and a quarter, has the meaning given by section 31.
occupational superannuation arrangement, in relation to the employment of a person, means an agreement that imposes an obligation on the person's employer to contribute to a superannuation fund for the benefit of the person.
offence against this Act includes an offence relating to this Act against:
 (a) the Crimes Act 1914; or
 (b) the Taxation Administration Act 1953.
ordinary time earnings, in relation to an employee, means:
 (a) the total of:
 (i) earnings in respect of ordinary hours of work other than earnings consisting of a lump sum payment of any of the following kinds made to the employee on the termination of his or her employment:
 (A) a payment in lieu of unused sick leave;
 (B) an unused annual leave payment, or unused long service leave payment, within the meaning of the Income Tax Assessment Act 1997; and
 (ii) earnings consisting of over‑award payments, shift‑loading or commission; or
 (b) if the total ascertained in accordance with paragraph (a) would be greater than the maximum contribution base for the quarter—the maximum contribution base.
part‑time employee means a person who is employed to work not more than 30 hours per week.
penalty charge, in respect of superannuation guarantee charge and a quarter, means:
 (a) general interest charge in respect of non‑payment of the superannuation guarantee charge; or
 (b) additional superannuation guarantee charge that is payable under section 59 and calculated by reference to the superannuation guarantee charge.
proceeding under this Act includes:
 (a) a proceeding for an offence against this Act; or
 (b) a proceeding under the Taxation Administration Act 1953 relating to this Act.
PSS means the Public Sector Superannuation Scheme within the meaning of the Superannuation Act 1990.
PSSAP means the Public Sector Superannuation Accumulation Plan within the meaning of the Superannuation Act 2005.
public sector scheme means a scheme of superannuation established:
 (a) by or under a law of the Commonwealth or of