means a notional kept in accordance with section 12.

, in relation to an individual, includes the spouse and any child of the person.

Note: 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.

has the meaning given by the Schedule.

Note: The Schedule extends the ordinary meaning of

employee

.

has the meaning given by the Schedule.

Note: The Schedule extends the ordinary meaning of

employer

.

has a meaning corresponding to

employee

and

employer

.

means the Department administered by the Finance Minister.

means the Minister who administers this Act.

in respect of an individual means a payable in respect of the individual under the

Superannuation (Government Co‐contribution for Low Income Earners) Act 2003

.

Australia

has the same meaning as in the

Migration Act 1958

.

, in relation to a person, means, subject to section 80 (leaving without going to other country), leave the migration zone.

Note: See also section 9A, which concerns offshore resources activities.

has a meaning affected by sections 87 and 90.

Note 1: Under section 87, partnerships are treated as persons.

Note 2: Under section 90, unincorporated associations are treated as persons.

has the meaning given by section 10.

means a period of 3 months beginning on 1 July, 1 October, 1 January or 1 April in:

(a) the financial year beginning on 1 July 1995; or

(b) any later financial year.

has the meaning given by section 8.

has the meaning given by section 12.

means the Superannuation Holding Accounts continued in existence by section 8.

: see section 2CA.