Document ID: chunk:federal_register_of_legislation:F2024C01224:front:0:p6
Version: federal_register_of_legislation:F2024C01224
Segment Type: other
Provision Reference: 
Character Range: 14588–17329

Act 1975.
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.
commencement day, in relation to a pension, means the first day of the period to which the first payment of the pension relates.
contributions, in relation to an RSA, includes:
 (a) payments of shortfall components to the RSA; and
 (b) payments to the RSA from the Superannuation Holding Accounts Special Account;
but does not include benefits that have been rolled over or transferred to the RSA.
costs, in relation to the benefits of the holder of an RSA in the RSA as at any time, means the total costs charged to those benefits down to that time and includes:
 (a) the direct costs of establishing, operating and terminating the RSA; and
 (b) any administrative, insurance and taxation costs relating to the establishment, operation and termination of the RSA; and
 (c) any amounts of Government co‑contribution required to be repaid under section 24 of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003.
Note: Examples of 'taxation costs' contributions tax, superannuation contributions surcharge.
eligible application, in relation to an RSA, means:
 (a) if, under section 1440 of the Corporations Act 2001, section 51 of the Act (as in force immediately before the FSR commencement) continues to apply to the RSA—an eligible application within the meaning of section 51 of the Act; and
 (b) in any other case—an eligible application within the meaning of subsection 1016A(1) of the Corporations Act 2001.
eligible rollover fund has the same meaning as in Part 24 of the SIS Act.
eligible spouse contribution means a contribution made by an individual to a superannuation fund:
 (a) to provide superannuation benefits for the individual's spouse, whether or not the benefits would be payable to the dependants of the individual's spouse if the spouse dies before or after becoming entitled to receive the benefits; and
 (b) in circumstances in which the individual:
 (i) could not have deducted the contribution under section 82AAC of the Tax Act in the 2006—07 income year or a previous year; and
 (ii) cannot deduct the contribution under Subdivision 290‑B of the 1997 Tax Act in the 2007—08 income year or a later year.
employer contribution, in relation to an RSA, means a contribution by, or on behalf of, an employer of an RSA holder.
EPSSS means an exempt public sector superannuation scheme.
exempt public sector superannuation scheme has the same meaning as in the SIS Act.
flag lifting agreement means a flag lifting agreement within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
FSR commencement has the same