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OCCUPATIONAL SUPERANNUATION STANDARDS AMENDMENT ACT 1993 No. 84, 1993 - SECT 9
9. Before section 15DA of the Principal Act the following section is inserted
in Part IIIAA: Definitions
"15DAA. In this Part:
'basic levy amount' has the meaning given by section 6 of the Superannuation
Supervisory Levy Act 1991;
'late lodgment amount' has the meaning given by section 6 of the
Superannuation Supervisory Levy Act 1991;
'late payment penalty' means penalty payable under section 15DC;
'levy' means the levy imposed by the Superannuation Supervisory Levy Act 1991;
'levy month' means one of the 12 months of the calendar year;
'minimum basic levy amount', in relation to a year of income, means the lowest
basic levy amount applicable to returns for the year of income for funds and
unit trusts that are in existence at all times during the year of income.".
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