SMALL SUPERANNUATION ACCOUNTS ACT 1995
In this Act, unless the contrary intention appears:
means a notional account kept in accordance with section 12 .
The Income Tax Assessment Act 1997 defines complying superannuation fund by reference to section 45 of the Superannuation Industry (Supervision) Act 1993 .
This expression is only used in the definition of " superannuation contribution " .
means a payment under section 25 .
means a statement under section 26 .
means a person who makes a payment under section 25 .
The Schedule extends the ordinary meaning of employee .
The Schedule extends the ordinary meaning of employer .
in respect of an individual means a Government co-contribution payable in respect of the individual under the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 .
Under section 87 , partnerships are treated as persons.
Under section 90 , unincorporated associations are treated as persons.
(a) the financial year beginning on 1 July 1995; or
(b) any later financial year.
means the Superannuation Holding Accounts Special Account continued in existence by section 8 .
(a) another person (whether of the same sex or a different sex) with whom the person is in a relationship that is registered under a law of a State or Territory prescribed for the purposes of section 2E of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; and
(b) another person who, although not legally married to the person, lives with the person on a genuine domestic basis in a relationship as a couple.
This expression is only used in the definition of dependant .
(a) this Act; and
(b) the regulations; and
(c) Part III of the Taxation Administration Act 1953 , in so far as that Part relates to this Act or the regulations.
, in relation to an individual, means a contribution made to a superannuation fund, an RSA or a superannuation scheme for the purpose of making provision for superannuation benefits for, or for dependants of, the individual.
tax file number
has the meaning given by section 202A of the Income Tax Assessment Act 1936 .
Unallocated Interest Pool
means the Unallocated Interest Pool kept in accordance with section 42 .