PART 2
-
EXPLANATION OF TERMS USED IN THE ACT
SECTION 6
INTERPRETATION
-
GENERAL
Note:
The meanings of some old kinds of industrial instruments referred to in this Act can be worked out under subsection
12A(1)
.
6(1)
In this Act, unless the contrary intention appears:
actuary
means a Fellow or Accredited Member of The Institute of Actuaries of Australia.
administration component
(Repealed by No 57 of 2025)
History
Definition of
"
administration component
"
repealed by No 57 of 2025, s 3 and Sch 1 item 24(a), effective 1 July 2026. For application and transitional provisions, see note under s
16
. The definition formerly read:
administration component
, in relation to an employer and a quarter, means the amount worked out according to section 32.
Definition of
"
administration component
"
amended by No 51 of 2002, s 3 and Sch 1 item 4, by substituting
"
quarter
"
for
"
year
"
, effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
administrative uplift amount
has the meaning given by subsection
19B(1)
.
History
Definition of
"
administrative uplift amount
"
inserted by No 57 of 2025, s 3 and Sch 1 item 1, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
annual national payroll
(Repealed by No 51 of 2002)
History
Definition of
"
annual national payroll
"
repealed by No 51 of 2002, s 3 and Sch 1 item 5, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). The definition formerly read:
'annual national payroll'
, in relation to an employer and a year, means the aggregate of the salary or wages paid by the employer during the year:
(a)
in Australia; and
(b)
outside Australia in relation to services performed or rendered wholly in Australia;
approved clearing house
(Repealed by No 57 of 2025)
History
Definition of
"
approved clearing house
"
repealed by No 57 of 2025, s 3 and Sch 1 item 24(b), effective 1 July 2026. For application and transitional provisions, see note under s
16
. The definition formerly read:
approved clearing house
has the meaning given by subsection 79A(3).
Definition of
"
approved clearing house
"
inserted by No 56 of 2010, s 3 and Sch 1 item 2, applicable to a payment made to an approved clearing house on or after 1 July 2010.
approved deposit fund
has the same meaning as in the
Superannuation Industry (Supervision) Act 1993
.
History
Definition of
"
approved deposit fund
"
inserted by No 118 of 1993.
approved form
has the meaning given by section
388-50
in Schedule
1
to the
Taxation Administration Act 1953
.
History
Definition of
"
approved form
"
inserted by No 147 of 2005, s 3 and Sch 6 item 4, applicable to contributions made on or after 1 January 2006.
arrangement
, for the purposes of section 30, means:
(a)
an agreement, arrangement, understanding, promise or undertaking, whether express or implied, and whether or not enforceable, or intended to be enforceable, by legal proceedings; or
(b)
any scheme, plan, proposal, action, course of action or course of conduct.
assessment
means an assessment under subsection
36(1)
.
History
Definition of
"
assessment
"
substituted by No 57 of 2025, s 3 and Sch 1 item 2, effective 1 July 2026. For application and transitional provisions, see note under s
16
. The definition formerly read:
assessment
means:
(a)
the ascertainment of an employer
'
s superannuation guarantee shortfall for a quarter and of the superannuation guarantee charge payable on the shortfall; or
(b)
the ascertainment of additional superannuation guarantee charge payable under Part 7.
Definition of
"
assessment
"
amended by No 51 of 2002, s 3 and Sch 1 item 6, by substituting
"
for a quarter
"
for
"
in a year
"
, effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
associate
has the meaning given by section
318
of the
Income Tax Assessment Act 1936
.
History
Definition of
"
associate
"
inserted by No 57 of 2025, s 3 and Sch 1 item 3, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
Australia
, when used in a geographical sense, has the same meaning as in the
Income Tax Assessment Act 1997
.
History
Definition of
"
Australia
"
inserted by No 2 of 2015, s 3 and Sch 4 item 73, applicable to a quarter that commences on or after 1 July 2015.
authorised officer
(Repealed by No 2 of 2015)
History
Definition of
"
authorised officer
"
repealed by No 2 of 2015, s 3 and Sch 2 item 62, effective 1 July 2015. The definition formerly read:
authorised officer
means a person appointed or engaged under the
Public Service Act 1999
who has been authorised in writing by the Commissioner for the purposes of the provision in which the expression appears.
Definition of
"
authorised officer
"
amended by No 146 of 1999.
base year
(Repealed by No 51 of 2002)
History
Definition of
"
base year
"
repealed by No 51 of 2002, s 3 and Sch 1 item 7, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). The definition formerly read:
'base year'
, in relation to an employer, has the meaning given by subsections 20(2) and 21(2);
benefit certificate
has the meaning given by section
10
.
History
Definition of
"
benefit certificate
"
inserted by No 57 of 2025, s 3 and Sch 1 item 25, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
business day
means a day other than:
(a)
a Saturday or a Sunday; or
(b)
a day which is a public holiday for the whole of:
(i)
any State; or
(ii)
the Australian Capital Territory; or
(iii)
the Northern Territory.
History
Definition of
"
business day
"
inserted by No 57 of 2025, s 3 and Sch 1 item 3, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
choice loading
has the meaning given by subsection
20A(1)
.
History
Definition of
"
choice loading
"
inserted by No 57 of 2025, s 3 and Sch 1 item 3, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
choice loading limit
has the meaning given by section
20C
.
History
Definition of
"
choice loading limit
"
inserted by No 57 of 2025, s 3 and Sch 1 item 3, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
Commissioner
means the Commissioner of Taxation.
Commonwealth employee
means an employee of the Commonwealth.
History
Definition of
"
Commonwealth employee
"
inserted by No 102 of 2004, s 3 and Sch 1 item 6, effective 1 July 2005.
Commonwealth industrial award
means:
(a)
an industrial award or determination made under a law of the Commonwealth; or
(b)
an industrial agreement approved or registered under such a law; or
(c)
a notional agreement preserving State awards; or
(d)
a preserved State agreement.
History
Definition of
"
Commonwealth industrial award
"
amended by SLI No 50 of 2006, reg 3 and Sch 17 items 3 and 4, by inserting paras (c) and (d), effective 27 March 2006.
Definition of
"
Commonwealth industrial award
"
inserted by No 102 of 2004, s 3 and Sch 1 item 7, effective 1 July 2005.
complying approved deposit fund
has the meaning given by section 7A.
History
Definition of
"
complying approved deposit fund
"
inserted by No 118 of 1993.
complying superannuation fund
has the meaning given by section
7
.
complying superannuation fund or scheme
means:
(a)
a complying superannuation fund; or
(b)
a complying superannuation scheme.
History
Definition of
"
complying superannuation fund or scheme
"
inserted by No 57 of 2025, s 3 and Sch 1 item 25, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
complying superannuation scheme
has the meaning given by section 7.
concessional contributions
has the same meaning as in the
Income Tax Assessment Act 1997
.
History
Definition of
"
concessional contributions
"
inserted by No 57 of 2025, s 3 and Sch 1 item 3, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
contribution period
(Repealed by No 51 of 2002)
History
Definition of
"
contribution period
"
repealed by No 51 of 2002, s 3 and Sch 1 item 8, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). The definition formerly read:
'contribution period'
means:
(a)
a period of 6 months commencing on 1 July 1992 or 1 January 1993; or
(b)
a period of 3 months commencing on 1 July, 1 October, 1 January or 1 April in the 1993-94 year or any later year;
conversion notice
has the meaning given by section
6B
.
History
Definition of
"
conversion notice
"
inserted by No 57 of 2025, s 3 and Sch 1 item 25, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
CSS
means the scheme known as the Commonwealth Superannuation Scheme.
History
Definition of
"
CSS
"
inserted by No 102 of 2004, s 3 and Sch 1 item 8, effective 1 July 2005.
data processing device
means any article or material from which information is capable of being reproduced with or without the aid of any other article or device.
defined benefit member
, subject to section
6AA
, means a member entitled on retirement to be paid a benefit defined, wholly or in part, by reference to either or both of the following:
(a)
the amount of the member
'
s salary:
(i)
at the date of the member
'
s retirement or an earlier date; or
(ii)
averaged over a period before retirement;
(b)
a specified amount.
History
Definition of
"
defined benefit member
"
amended by No 171 of 2012, s 3 and Sch 5 item 1, by inserting
"
, subject to section 6AA,
"
after
"
defined benefit member
"
, effective 1 January 2014.
Definition of
"
defined benefit member
"
inserted by No 102 of 2004, s 3 and Sch 1 item 9, effective 1 July 2005.
defined benefit superannuation scheme
has the meaning given by section
6A
.
History
Definition of
"
defined benefit superannuation scheme
"
inserted by No 102 of 2004, s 3 and Sch 1 item 10, effective 1 July 2005.
Former definition of
"
defined benefit superannuation scheme
"
omitted by No 7 of 1993, effective 27 May 1993. The definition formerly read:
"defined benefit superannuation scheme"
means a scheme under which:
(a)
in all cases
-
one or more members of the scheme are entitled, on retirement, to be paid a benefit defined, wholly or in part, by reference to either or both of the following:
(i)
the amount of the member
'
s annual salary:
(A)
at the date of the member
'
s retirement; or
(B)
at a date before retirement; or
(C)
averaged over a period of employment before retirement;
(ii)
a specified amount; and
(b)
if the scheme is not a public sector scheme
-
some or all of the contributions under the scheme (out of which, together with earnings on those contributions, the benefits are to be paid) are not paid into a fund, or accumulated in a fund, in respect of any individual member but are paid into and accumulated in a fund in the form of an aggregate amount;
Deputy Commissioner
means a Deputy Commissioner of Taxation.
eligible contribution
has the meaning given by sections
18A
and
18B
.
History
Definition of
"
eligible contribution
"
inserted by No 57 of 2025, s 3 and Sch 1 item 3, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
employee
has a meaning affected by section
12
.
History
Definition of
"
employee
"
inserted by No 57 of 2025, s 3 and Sch 1 item 25, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
employer
has a meaning affected by section
12
.
History
Definition of
"
employer
"
inserted by No 57 of 2025, s 3 and Sch 1 item 25, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
employer shortfall exemption certificate
means a certificate issued under section
17C
.
History
Definition of
"
employer shortfall exemption certificate
"
amended by No 57 of 2025, s 3 and Sch 1 item 4, by substituting
"
17C
"
for
"
19AB
"
, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
Definition of
"
employer shortfall exemption certificate
"
inserted by No 78 of 2019, s 3 and Sch 1 item 1, effective 3 October 2019 and applicable in relation to quarters starting on or after 1 July 2018.
enterprise agreement
has a meaning affected by subsection
12A(2)
.
History
Definition of
"
enterprise agreement
"
inserted by No 57 of 2025, s 3 and Sch 1 item 25, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
excess concessional contributions
has the same meaning as in the
Income Tax Assessment Act 1997
.
History
Definition of
"
excess concessional contributions
"
inserted by No 57 of 2025, s 3 and Sch 1 item 5, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
extended usual period
, for a QE day and an employer, means the period:
(a)
starting on the QE day; and
(b)
ending on the 20th business day after the QE day.
History
Definition of
"
extended usual period
"
inserted by No 57 of 2025, s 3 and Sch 1 item 5, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
general interest charge
means the charge worked out under Part
IIA
of the
Taxation Administration Act 1953
.
History
Definition of
"
general interest charge
"
amended by
No 101 of 2006
, s 3 and Sch 2 item 1055, by amending references to repealed inoperative provisions, effective 14 September 2006. For application and saving provisions see the
CCH Australian Income Tax Legislation archive
.
Definition of
"
general interest charge
"
inserted by No 11 of 1999.
government body
means:
(a)
the Commonwealth or a State or Territory; or
(b)
a Commonwealth, State or Territory authority.
half-year
(Repealed by No 51 of 2002)
History
Definition of
"
half-year
"
repealed by No 51 of 2002, s 3 and Sch 1 item 9, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). The definition formerly read:
'half-year'
means a contribution period of 6 months;
indexation factor
(Repealed by No 57 of 2025)
History
Definition of
"
indexation factor
"
repealed by No 57 of 2025, s 3 and Sch 1 item 26(a), effective 1 July 2026. For application and transitional provisions, see note under s
16
. The definition formerly read:
indexation factor
, in relation to a year, has the meaning given by section 9.
individual base superannuation guarantee shortfall
has the meaning given by subsection
18C(1)
.
History
Definition of
"
individual base superannuation guarantee shortfall
"
inserted by No 57 of 2025, s 3 and Sch 1 item 5, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
individual final superannuation guarantee shortfall
has the meaning given by subsection
18D(1)
.
History
Definition of
"
individual final superannuation guarantee shortfall
"
inserted by No 57 of 2025, s 3 and Sch 1 item 5, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
individual notional earnings component
has the meaning given by subsection
19A(1)
.
History
Definition of
"
individual notional earnings component
"
inserted by No 57 of 2025, s 3 and Sch 1 item 5, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
individual superannuation guarantee amount
has the meaning given by subsection
17A(2)
.
History
Definition of
"
individual superannuation guarantee amount
"
inserted by No 57 of 2025, s 3 and Sch 1 item 5, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
individual superannuation guarantee shortfall
(Repealed by No 57 of 2025)
History
Definition of
"
individual superannuation guarantee shortfall
"
repealed by No 57 of 2025, s 3 and Sch 1 item 26(b), effective 1 July 2026. For application and transitional provisions, see note under s
16
. The definition formerly read:
individual superannuation guarantee shortfall
, has the meaning given by section 19.
Definition of
"
individual superannuation guarantee shortfall
"
amended by No 51 of 2002, s 3 and Sch 1 item 10, by substituting
"
section 19
"
for
"
sections 18 and 19
"
, effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
industrial award
means a Commonwealth industrial award, a State industrial award or a Territory industrial award.
History
Definition of
"
industrial award
"
substituted by No 102 of 2004, s 3 and Sch 1 item 11, effective 1 July 2005. The definition formerly read:
'industrial award'
means:
(a)
an industrial award or determination made under a law of the Commonwealth, a State or a Territory; or
(b)
an industrial agreement approved or registered under such a law;
late period
, for a QE day, an employer and an employee, means the period:
(a)
starting on the day after the latest day that an eligible contribution made by the employer for the benefit of the employee is able to be applied under subsection
18C(1)
for the QE day; and
(b)
ending on the day before the day an assessment for the QE day is made for the employer.
History
Definition of
"
late period
"
inserted by No 57 of 2025, s 3 and Sch 1 item 5, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
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.
maximum contributions base
has the meaning given by subsection
10A(5)
.
History
Definition of
"
maximum contributions base
"
inserted by No 57 of 2025, s 3 and Sch 1 item 5, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
month
(Repealed by No 46 of 2011)
History
Definition of
"
month
"
repealed by No 46 of 2011, s 3 and Sch 2 item 1089, effective 27 December 2011. For saving and transitional provisions see note under s
27(2)
. The definition formerly read:
month
means the period of a calendar month beginning on the first day of any of the 12 months of the year.
MySuper member
has the same meaning as in the
Superannuation Industry (Supervision) Act 1993
.
History
Definition of
"
MySuper member
"
inserted by No 171 of 2012, s 3 and Sch 8 item 1, effective 1 January 2014.
nominal interest component
(Repealed by No 57 of 2025)
History
Definition of
"
nominal interest component
"
repealed by No 57 of 2025, s 3 and Sch 1 item 26(c), effective 1 July 2026. For application and transitional provisions, see note under s
16
. The definition formerly read:
nominal interest component
, in relation to an employer and a quarter, has the meaning given by section 31.
Definition of
"
nominal interest component
"
amended by No 51 of 2002, s 3 and Sch 1 item 11, by substituting
"
quarter
"
for
"
year
"
, effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
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
, for a person, means all of the person
'
s earnings as an employee made up of:
(a)
earnings in respect of ordinary hours of work; and
(b)
earnings consisting of over-award payments, shift-loading or commission;
other than a lump sum payment of any of the following kinds made to the person on the termination of the person
'
s employment:
(c)
a payment in lieu of unused sick leave;
(d)
an unused annual leave payment, or unused long service leave payment, within the meaning of the
Income Tax Assessment Act 1997
.
History
Definition of
"
ordinary time earnings
"
substituted by No 57 of 2025, s 3 and Sch 1 item 6, effective 1 July 2026. For application and transitional provisions, see note under s
16
. The definition formerly read:
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
(C)
(Repealed by No 15 of 2007)
(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.
Definition of
"
ordinary time earnings
"
amended by No 15 of 2007, s 3 and Sch 1 item 346, by substituting para (a)(i)(B) for para (a)(i)(B) and (C), applicable to the 2007/08 income year and later years. Para (a)(i)(B) and (C) formerly read:
(B)
a payment in lieu of unused annual leave within the meaning of subsection 26AC(1) of the
Income Tax Assessment Act 1936
;
(C)
a payment in lieu of unused long service leave within the meaning of subsection 26AD(1) of the
Income Tax Assessment Act 1936
; and
Definition of
"
ordinary time earnings
"
amended by No 51 of 2002, s 3 and Sch 1 item 12, by substituting
"
quarter
"
for
"
contribution period
"
in para (b), effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
Definition of
"
ordinary time earnings
"
amended by No 56 of 1994.
part-time employee
means a person who is employed to work not more than 30 hours per week.
payment day
, for an eligible contribution, has the meaning given by paragraph
33(3)(b)
.
History
Definition of
"
payment day
"
inserted by No 57 of 2025, s 3 and Sch 1 item 7, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
payment of qualifying earnings to or for an employee
has the meaning given by subsection
10A(4)
.
History
Definition of
"
payment of qualifying earnings to or for an employee
"
inserted by No 57 of 2025, s 3 and Sch 1 item 7, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
penalty assessment
means an assessment under subsection
59D(1)
.
History
Definition of
"
penalty assessment
"
inserted by No 57 of 2025, s 3 and Sch 1 item 7, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
penalty charge
(Repealed by No 57 of 2025)
History
Definition of
"
penalty charge
"
repealed by No 57 of 2025, s 3 and Sch 1 item 26(d), effective 1 July 2026. For application and transitional provisions, see note under s
16
. The definition formerly read:
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.
Definition of
"
penalty charge
"
inserted by No 51 of 2002, s 3 and Sch 1 item 13, effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
penalty unit
(Repealed by No 9 of 2007)
History
Definition of
"
penalty unit
"
repealed by No 9 of 2007, s 3 and Sch 4 item 6, applicable in relation to things that are done and events that occur on or after 1 July 2007. The definition formerly read:
penalty unit
has the meaning given by section
4AA
of the
Crimes Act 1914
.
Definition of
"
penalty unit
"
inserted by
No 80 of 2006
, s 3 and Sch 7 item 1, applicable in relation to financial years starting on or after 1 July 2005.
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
.
History
Definition of
"
PSS
"
inserted by No 102 of 2004, s 3 and Sch 1 item 12, effective 1 July 2005.
PSSAP
means the Public Sector Superannuation Accumulation Plan within the meaning of the
Superannuation Act 2005
.
History
Definition of
"
PSSAP
"
inserted by No 81 of 2005, s 3 and Sch 2 item 1, effective 1 July 2005.
public sector scheme
means a scheme of superannuation established:
(a)
by or under a law of the Commonwealth or of a State or Territory; or
(b)
under the authority of:
(i)
the Commonwealth or the government of a State or Territory; or
(ii)
a municipal corporation, another local governing body or a public authority constituted by or under a law of the Commonwealth or of a State or Territory.
QE day
has the meaning given by subsection
17A(1)
.
History
Definition of
"
QE day
"
inserted by No 57 of 2025, s 3 and Sch 1 item 7, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
qualifying earnings
has the meaning given by subsection
10A(1)
.
History
Definition of
"
qualifying earnings
"
inserted by No 57 of 2025, s 3 and Sch 1 item 7, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
quarter
means a period of 3 months beginning on 1 January, 1 April, 1 July or 1 October.
History
Definition of
"
quarter
"
substituted by No 51 of 2002, s 3 and Sch 1 item 14, effective 1 July 2003. For application and transitional provisions, see note under s 5(3). The definition formerly read:
'quarter'
means a contribution period of three months;
quarterly salary or wages base
(Repealed by No 57 of 2025)
History
Definition of
"
quarterly salary or wages base
"
repealed by No 57 of 2025, s 3 and Sch 1 item 26(e), effective 1 July 2026. For application and transitional provisions, see note under s
16
. The definition formerly read:
quarterly salary or wages base
, for an employer in respect of an employee, for a quarter has the meaning given by subsection 19(1).
Definition of
"
quarterly salary or wages base
"
inserted by No 95 of 2019, s 3 and Sch 7 item 1, effective 29 October 2019 and applicable in relation to working out an employer
'
s superannuation guarantee shortfall for quarters beginning on or after 1 January 2020.
receipt day
, for an eligible contribution, has the meaning given by paragraph
33(3)(a)
.
History
Definition of
"
receipt day
"
inserted by No 57 of 2025, s 3 and Sch 1 item 7, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
resident of Australia
has the meaning given by section
8
.
resident regulated superannuation fund
has the same meaning as in the
Superannuation Industry (Supervision) Act 1993
.
History
Definition of
"
resident regulated superannuation fund
"
inserted by No 57 of 2025, s 3 and Sch 1 item 7, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
RSA
has the same meaning as in the
Retirement Savings Accounts Act 1997
.
History
Definition of
"
RSA
"
inserted by No 62 of 1997.
RSA provider
has the same meaning as in the
Retirement Savings Accounts Act 1997
.
History
Definition of
"
RSA provider
"
inserted by No 62 of 1997.
sacrificed contribution
means a contribution to a complying superannuation fund or an RSA made under an arrangement described in paragraph
10A(1)(h)
(about salary sacrifice arrangements).
History
Definition of
"
sacrificed contribution
"
substituted by No 57 of 2025, s 3 and Sch 1 item 8, effective 1 July 2026. For application and transitional provisions, see note under s
16
. The definition formerly read:
sacrificed contribution
means a contribution to a complying superannuation fund or an RSA made under a salary sacrifice arrangement.
Definition of
"
sacrificed contribution
"
inserted by No 95 of 2019, s 3 and Sch 7 item 1, effective 29 October 2019 and applicable in relation to working out an employer
'
s superannuation guarantee shortfall for quarters beginning on or after 1 January 2020.
sacrificed ordinary time earnings amount
(Repealed by No 57 of 2025)
History
Definition of
"
sacrificed ordinary time earnings amount
"
repealed by No 57 of 2025, s 3 and Sch 1 item 26(f), effective 1 July 2026. For application and transitional provisions, see note under s
16
. The definition formerly read:
sacrificed ordinary time earnings amount
has the meaning given by subsection 15A(2).
Definition of
"
sacrificed ordinary time earnings amount
"
inserted by No 95 of 2019, s 3 and Sch 7 item 1, effective 29 October 2019 and applicable in relation to working out an employer
'
s superannuation guarantee shortfall for quarters beginning on or after 1 January 2020.
sacrificed salary or wages amount
(Repealed by No 57 of 2025)
History
Definition of
"
sacrificed salary or wages amount
"
repealed by No 57 of 2025, s 3 and Sch 1 item 26(g), effective 1 July 2026. For application and transitional provisions, see note under s
16
. The definition formerly read:
sacrificed salary or wages amount
has the meaning given by subsection 15A(2).
Definition of
"
sacrificed salary or wages amount
"
inserted by No 95 of 2019, s 3 and Sch 7 item 1, effective 29 October 2019 and applicable in relation to working out an employer
'
s superannuation guarantee shortfall for quarters beginning on or after 1 January 2020.
salary sacrifice arrangement
(Repealed by No 57 of 2025)
History
Definition of
"
salary sacrifice arrangement
"
repealed by No 57 of 2025, s 3 and Sch 1 item 26(h), effective 1 July 2026. For application and transitional provisions, see note under s
16
. The definition formerly read:
salary sacrifice arrangement
has the meaning given by subsection 15A(1).
Definition of
"
salary sacrifice arrangement
"
inserted by No 95 of 2019, s 3 and Sch 7 item 1, effective 29 October 2019 and applicable in relation to working out an employer
'
s superannuation guarantee shortfall for quarters beginning on or after 1 January 2020.
Second Commissioner
means a Second Commissioner of Taxation.
stapled fund
has the meaning given by section
32Q
.
History
Definition of
"
stapled fund
"
inserted by No 46 of 2021, s 3 and Sch 1 item 1, effective 23 June 2021 and applicable in relation to an employee
'
s employment by an employer if that employment starts on or after 1 November 2021.
State industrial award
means:
(a)
an industrial award or determination made under a law of a State; or
(b)
an industrial agreement approved or registered under such a law.
History
Definition of
"
State industrial award
"
inserted by No 102 of 2004, s 3 and Sch 1 item 13, effective 1 July 2005.
superannuation fund
has the same meaning as in the
Superannuation Industry (Supervision) Act 1993
.
History
Definition of
"
superannuation fund
"
substituted by No 82 of 1993.
superannuation guarantee charge
means charge imposed by the
Superannuation Guarantee Charge Act 1992
.
superannuation guarantee shortfall
has the meaning given by section
16B
.
History
Definition of
"
superannuation guarantee shortfall
"
amended by No 57 of 2025, s 3 and Sch 1 item 9, by substituting
"
16B
"
for
"
17
"
, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
superannuation guarantee statement
(Repealed by No 57 of 2025)
History
Definition of
"
superannuation guarantee statement
"
repealed by No 57 of 2025, s 3 and Sch 1 item 26(i), effective 1 July 2026. For application and transitional provisions, see note under s
16
. The definition formerly read:
superannuation guarantee statement
means a superannuation guarantee statement under section 33.
superannuation provider
means:
(a)
the trustee of a complying superannuation fund; or
(b)
the trustee of a complying approved deposit fund; or
(c)
an RSA provider.
History
Definition of
"
superannuation provider
"
inserted by No 57 of 2025, s 3 and Sch 1 item 27, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
Definition of
"
superannuation provider
"
repealed by No 9 of 2007, s 3 and Sch 4 item 7, applicable in relation to things that are done and events that occur on or after 1 July 2007.
The definition formerly read:
superannuation provider
has the same meaning as in the
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
.
Definition of
"
superannuation provider
"
inserted by
No 80 of 2006
, s 3 and Sch 7 item 2, applicable in relation to financial years starting on or after 1 July 2005.
superannuation scheme
means:
(a)
a defined benefit superannuation scheme whether or not embodied in the governing rules of a superannuation fund; or
(b)
any other scheme embodied in the governing rules of a superannuation fund.
taxation officer
(Repealed by No 145 of 2010)
History
Definition of
"
taxation officer
"
repealed by No 145 of 2010, s 3 and Sch 2 item 80, effective 17 December 2010. The definition formerly read:
taxation officer
means a person exercising powers, or performing functions, under this Act.
Territory industrial award
means:
(a)
an industrial award or determination made under a law of a Territory; or
(b)
an industrial agreement approved or registered under such a law.
History
Definition of
"
Territory industrial award
"
inserted by No 102 of 2004, s 3 and Sch 1 item 14, effective 1 July 2005.
trustee
, in relation to a superannuation scheme, means:
(a)
if:
(i)
the scheme is embodied in the governing rules of a fund; and
(ii)
there is a trustee of the fund;
the trustee of the fund; or
(b)
in any other case
-
the person who manages the scheme.
trustee
, except in relation to a superannuation fund or superannuation scheme, includes:
(a)
a person appointed or constituted trustee by:
(i)
act of parties; or
(ii)
order or declaration of a court; or
(iii)
operation of law; and
(b)
an executor, administrator or other personal representative of a deceased person; and
(c)
a guardian or committee; and
(d)
a receiver or receiver and manager; and
(e)
a liquidator of a company; and
(f)
a person:
(i)
having or taking upon himself or herself the administration or control of any real or personal property affected by any express or implied trust; or
(ii)
acting in any fiduciary capacity; or
(iii)
having the possession, control or management of any real or personal property of a person under any legal or other disability.
History
Definition of
"
trustee
"
amended by No 8 of 2007, s 3 and Sch 4 item 27, by substituting
"
a liquidator of a company
"
for
"
an official manager or liquidator of a company
"
in para (e), effective 15 March 2007.
unfunded public sector scheme
means a public sector scheme that is a defined benefit superannuation scheme:
(a)
in respect of which no fund is established for the purposes of the scheme; or
(b)
under which all or some of the amounts that will be required for the payment of benefits are not paid into the fund established for the purposes of the scheme or are not paid until the members become entitled to receive the benefits.
History
Definition of
"
unfunded public sector scheme
"
inserted by No 102 of 2004, s 3 and Sch 1 item 15, effective 1 July 2005.
usual period
, for a QE day and an employer, means the period:
(a)
starting on the QE day; and
(b)
ending on the seventh business day after the QE day.
History
Definition of
"
usual period
"
inserted by No 57 of 2025, s 3 and Sch 1 item 10, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
voluntary disclosure statement
has the meaning given by section
33
.
History
Definition of
"
voluntary disclosure statement
"
inserted by No 57 of 2025, s 3 and Sch 1 item 10, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
workplace determination
has a meaning affected by subsection
12A(3)
.
History
Definition of
"
workplace determination
"
inserted by No 57 of 2025, s 3 and Sch 1 item 27, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
year
means financial year.
6(2)
For the purposes of this Act, a reference to a contribution made by an employer for the benefit of an employee includes a reference to a contribution made on behalf of the employer.
6(3)
(Repealed by No 57 of 2025)
History
S 6(3) repealed by No 57 of 2025, s 3 and Sch 1 item 28, effective 1 July 2026. For application and transitional provisions, see note under s
16
. S 6(3) formerly read:
6(3)
For the purposes of this Act, a reference to salary or wages paid by an employer to an employee includes a reference to a payment made on behalf of the employer.
History
S 6 amended by No 57 of 2025, s 3 and Sch 1 item 23, by inserting the note, effective 1 July 2026. For application and transitional provisions, see note under s
16
.
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