Document ID: chunk:federal_register_of_legislation:C2025C00185:section:9:p45
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 9 (pt 45/63)
Character Range: 188108–190777

(a) to the contravention of a civil penalty provision by an individual—has the meaning given by section 1317G; and
 (b) to the contravention of a civil penalty provision by a body corporate—has the meaning given by section 1317G.
penalty applicable:
 (a) to an offence committed by an individual—has the meaning given by section 1311B; and
 (b) to an offence committed by a body corporate—has the meaning given by section 1311C; and
 (c) in section 1314 (continuing offences)—has the meaning given by subsection 1314(5).
pension has the same meaning as in the Superannuation Industry (Supervision) Act 1993.
person:
 (a) in Division 2 of Part 2D.2—includes a superannuation fund; and
 (b) for the purposes of Chapter 5 and Part 9.2—has a meaning affected by subsection 6(1) (which deals with Part 5.7 bodies); and
 (c) in applying Chapter 7 and Part 6D.3A—has a meaning affected by section 761F (which deals with partnerships) and section 761FA (which deals with multiple trustees).
personal advice has the meaning given by subsections 766B(3) and (3A).
person with a proper interest, in relation to an estate, has a meaning affected by section 601RAD.
place of origin:
 (a) in relation to a body corporate at a particular time, means:
 (i) in the case of a body incorporated at that time in a State or Territory—that State or Territory; or
 (ii) otherwise—the place of the body's incorporation at that time; or
 (b) in relation to an unincorporated body—the State or Territory, or other place, in which the body is formed.
platform includes a website or other electronic facility.
play a significant role: a person plays a significant role in the audit of a company, a registered scheme or a registrable superannuation entity for a financial year if:
 (a) the person is appointed as an individual auditor of the company, scheme or entity for that financial year and:
 (i) acts as an auditor for the company, scheme or entity for that financial year; or
 (ii) prepares an auditor's report for the company, scheme or entity in relation to a financial report of the company, scheme or entity for that financial year or for a half‑year falling within that financial year; or
 (b) a firm or company is appointed as an auditor of the company, scheme or entity for that financial year and the person:
 (i) is a registered company auditor; and
 (ii) acts, on behalf of the firm or company, as a lead auditor, or review auditor, in relation to an audit of the company, scheme or entity for that financial year or for a half‑year falling within that financial year.
policy cost for a life risk insurance product, or life risk insurance products, for a year has the meaning given