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Superannuation Guarantee (Administration) Act 1992

Submitted by Richard_Li on
Distinguished Terms in this instrument
Term(s) Definition Defined in Legislation See Section(s)
actuary

means a Fellow or Accredited Member of The Institute of Actuaries of Australia.

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
administration component

, in relation to an employer and a quarter, means the amount worked out according to section 32.

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
Superannuation Guarantee (Administration) Act 1992 - 32 Administration component
approved clearing house

has the meaning given by subsection 79A(3).

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
Superannuation Guarantee (Administration) Act 1992 - 79A Approved clearing house
approved deposit fund

means a fund that:

(a) is an indefinitely continuing fund; and

(b) is maintained by an RSE licensee that is a constitutional corporation; and

(c) is maintained solely for approved purposes.

Superannuation Industry (Supervision) Act 1993 Superannuation Industry (Supervision) Act 1993 - 10 Definitions
approved form

has the meaning given by Schedule 1.

Taxation Administration Act 1953 Taxation Administration Act 1953 - 2 Interpretation
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

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
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

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
charge percentage

is the number specified in subsection 19(2) for the quarter.

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 15 Interpretation: maximum contribution base
Superannuation Guarantee (Administration) Act 1992 - 19 Individual superannuation guarantee shortfalls
Commissioner

means the of Taxation.

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
Commonwealth employee

means an employee of the Commonwealth.

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
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

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
complying approved deposit fund

has the meaning given by section 7A.

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
Superannuation Guarantee (Administration) Act 1992 - 7A Interpretation: complying approved deposit fund
complying superannuation fund

has the meaning given by section 7.

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
Superannuation Guarantee (Administration) Act 1992 - 7 Interpretation: complying superannuation fund or scheme
complying superannuation scheme

has the meaning given by section 7.

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
Superannuation Guarantee (Administration) Act 1992 - 7 Interpretation: complying superannuation fund or scheme
CSS

means the scheme known as the Commonwealth Superannuation Scheme.

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
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.

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
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:

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
defined benefit superannuation scheme

has the meaning given by section 6A.

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
Superannuation Guarantee (Administration) Act 1992 - 6A Interpretation: defined benefit superannuation scheme
Deputy Commissioner

means a of Taxation.

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
employer shortfall exemption certificate

means a certificate issued under section 19AB.

Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 - 6 Interpretation—general
Superannuation Guarantee (Administration) Act 1992 - 19AB Employer shortfall exemption certificate—application and issuing

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