Commonwealth Numbered Acts

SMALL SUPERANNUATION ACCOUNTS ACT 1995 No. 52, 1995 - SECT 4

4. In this Act, unless the contrary intention appears:

"account" means a notional account kept in accordance with section 12;

"dependant", 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".

"deposit" means a payment under section 25;

"deposit form" means a statement under section 26;

"depositor" means a person who makes a payment under section 25;

"employee" has the meaning given by the Schedule;
Note: The Schedule extends the ordinary meaning of "employee".

"employer" has the meaning given by the Schedule;
Note: The Schedule extends the ordinary meaning of "employer".

"employment" has a meaning corresponding to "employee" and "employer";

"person" 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.

"quarter" 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;

"Reserve" means the Superannuation Holding Accounts Reserve established by
section 8;

"spouse", in relation to a person, includes another person who, although not
legally married to the person, lives with the person on a genuine domestic
basis as the husband or wife of the person;
Note: This expression is only used in the definition of "dependant".

"superannuation accounts law" means:

   (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;

"superannuation contribution", in relation to an individual, means a
contribution made to a superannuation fund or a superannuation scheme for the
purpose of making provision for superannuation benefits for, or for dependants
of, the individual;

"superannuation fund" means a provident, benefit, superannuation or retirement
fund;

"superannuation scheme" means a scheme for the payment of superannuation,
retirement or death benefits;

"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.