Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

PART I - PRELIMINARY  

SECTION 3   INTERPRETATION  

3(1)   [Definitions]  

In this Act:

"adopted child"

"annuity"

"approved auditor"

"approved deposit fund"

"approved form"

"approved purposes"

"approved rules"

"approved trustee"

``APRA''

"basic levy amount"

"child"

"Commissioner"

"court"

"data processing device"

"dependant"

"depositor"

"document certification provision"

"employer sponsor"

"fund affected by a reviewable decision"

"fund or unit trust affected by a reviewable decision"
, in relation to a reviewable decision, means the fund or unit trust in relation to which the decision was made;

"governing rules"

"late lodgment amount"

"late payment penalty"

"legal personal representative"

"levy"

"levy avoidance scheme"

"levy month"

"life assurance company"

"minimum basic levy amount"

"pension"

"pooled superannuation trust"

"produce"

"prosecution provisions"

"protected document"

"protected information"

"registered organisation"

reviewable decision
means a decision of the Commissioner of Taxation under section 15DF.

RSA provider

"spouse"

"State taxation officer disclosure provision"

"superannuation fund"

"superannuation standards officer"

"Tax Act"

"taxation officer"

"transferred retiree member"

"trustee"
, in relation to a fund or trust, has the same meaning as in the Superannuation Industry (Supervision) Act 1993 ;

"unit trust"

"year of income"
, in relation to a fund or unit trust, means a period that is, for the purposes of the Tax Act, the year of income of the fund or unit trust that commenced on 1 July 1986 or a subsequent year of income.

year of income

3(2)-(7)