Judicial and Other Pensions Legislation (Amendment) Act 2001 (Vic)
Judicial and Other Pensions Legislation
(Amendment) Act 2001
Act No. 19/2001
TABLE OF PROVISIONS
Section Page PART 1—PRELIMINARY 1
1. Purpose 1 2. Commencement 2 PART 2—ATTORNEY-GENERAL AND SOLICITOR-GENERAL
ACT 1972 3 3. Commutation of Solicitor-General's pension for payment of
superannuation contributions surcharge 3
PART 3—CONSTITUTION ACT 1975 4
4. New definitions inserted 4 5. Lump sums for Governor and spouse payable out of Consolidated Fund 4 6. New sections 7B—7J inserted 4
7B. Election of Governor to commute future pensions for
payment of superannuation contributions surcharge 5 7C. Actuary's first calculation after Governor's election to
commute pensions 5 7D. Actuary's second calculation after Governor's election to
commute pensions and payment of lump sum 7 7E. Election of former Governor to commute pensions for
payment of superannuation contributions surcharge 8 7F. Actuary's calculation after former Governor's election to
commute pensions 9 7G. Payment and commutation of the former Governor's
pension 10 7H. Election of Governor's spouse to commute pension for
payment of superannuation contributions surcharge 11 7I. Actuary's calculation of reduction of pension of former
Governor's spouse 12 7J. Payment and commutation of pension of former
Governor's spouse 13
i
Section Page 7. Lump sums for Judges of the Supreme Court, their spouses and
eligible children payable out of Consolidated Fund 14 8.
New sections 83AA—83AI inserted 14 83AA. Election of Judges of the Supreme Court to commute future pensions for payment of superannuation
contributions surcharge 14
83AB. Actuary's first calculation after election of Judges of the Court to commute pensions
15
83AC. Actuary's second calculation after the Judges' elections to commute pensions and payment of lump sums
16
83AD. Election of former Judges of Court to commute pensions for payment of superannuation contributions surcharge
18
83AE. Actuary's calculation after former Judges' election to
commute pensions 19
83AF. Payment and commutation of pensions of former Judges
of the Court 20 83AG. Election of Judges' spouses and eligible children to commute pensions for payment of superannuation contributions surcharge
21
83AH. Actuary's calculation of reduction of pensions of Judges' spouses and eligible children
22
83AI. Payment and commutation of pensions of former Judges'
spouses and eligible children 23 9. Commutation of Director of Public Prosecutions' pension for
payment of superannuation contributions surcharge 24 10.
Statute law revision 24
PART 4—COUNTY COURT ACT 1958 25
11. New definitions inserted 25 12. Lump sums for judges, their spouses and eligible children payable out of Consolidated Fund 25 13. New sections 14AA—14AI inserted 25 14AA. Election of County Court judges to commute future pensions for payment of superannuation contributions
surcharge 26
14AB. Actuary's first calculation after election of judges to
commute pensions 26
14AC. Actuary's second calculation after election of the judges to commute pensions and payment of lump sums
28
14AD. Election of former judges to commute pensions for payment of superannuation contributions surcharge
29
14AE. Actuary's calculation after former judges' election to
commute pensions 30
14AF. Payment and commutation of pensions of former judges 31
ii
Section Page
14AG. Election of judges' spouses and eligible children to commute pensions for payment of superannuation contributions surcharge
32
14AH. Actuary's calculation of reduction of pensions of judges' spouses and eligible children
33
14AI. Payment and commutation of pensions of former judges'
spouses and eligible children 34 14. Lump sums for masters, their spouses and eligible children
payable out of Consolidated Fund 35 15.
New sections 17C—17K inserted 35
17C. Election of masters to commute future pensions for
payment of superannuation contributions surcharge 35
17D. Actuary's first calculation after election of masters to
commute pensions 36 17E. Actuary's second calculation after election of masters to
commute pensions and payment of lump sums 37 17F. Election of former masters to commute pensions for
payment of superannuation contributions surcharge 39 17G. Actuary's calculation after former masters' election to
commute pensions 40 17H. Payment and commutation of pensions of former masters 40 17I. Election of masters' spouses and eligible children to commute pensions for payment of superannuation
contributions surcharge 42 17J. Actuary's calculation of reduction of pensions of
masters' spouses and eligible children 43 17K. Payment and commutation of pensions of former
masters' spouses and eligible children 44
PART 5—MAGISTRATES' COURT ACT 1989 46 16. Commutation of Chief Magistrate's pension for payment of
superannuation contributions surcharge 46
PART 6—PUBLIC PROSECUTIONS ACT 1994 47 17. Commutation of Chief Crown Prosecutor's pension for payment
of superannuation contributions surcharge 47 18. Commutation of Senior Crown Prosecutors' pensions for
payment of superannuation contributions surcharge 47
PART 7—SUPREME COURT ACT 1986 49
19. New definitions inserted 49
iii
Section Page 20. Lump sums for Masters, their spouses and eligible children
payable out of Consolidated Fund 49 21.
New sections 104B—104J inserted 49
104B. Election of Masters to commute future pensions for
payment of superannuation contributions surcharge 50
104C. Actuary's first calculation after election of Masters to
commute pensions 50 104D. Actuary's second calculation after election of Masters to
commute pensions and payment of lump sums 52 104E. Election of former Masters to commute pensions for
payment of superannuation contributions surcharge 53 104F. Actuary's calculation after former Masters' election to
commute pensions 54 104G. Payment and commutation of pensions of former
Masters 55 104H. Election of Masters' spouses and eligible children to commute pensions for payment of superannuation
contributions surcharge 56 104I. Actuary's calculation of reduction of pensions of
Masters' spouses and eligible children 57 104J. Payment and commutation of pensions of former
Masters' spouses and eligible children 58
═══════════════
ENDNOTES 60
iv
Victoria
No. 19 of 2001
Judicial and Other Pensions Legislation
(Amendment) Act 2001†
[Assented to 29 May 2001]
The Parliament of Victoria enacts as follows:
PART 1—PRELIMINARY
1. Purpose
The purpose of this Act is to amend certain Acts
to provide for the commutation of pensions under
those Acts upon election by persons entitled to the
pensions for the purposes of payment of the
superannuation contributions surcharge levied by
the Commonwealth.
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 2 2. Commencement
This Act comes into operation on the day after the day on which it receives the Royal Assent.
_______________
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 3 | Act No. 19/2001 |
PART 2—ATTORNEY-GENERAL AND
SOLICITOR-GENERAL ACT 1972
3. Commutation of Solicitor-General's pension for payment of superannuation contributions surcharge
See:
| Act No. | (1) After section 6(1) of the Attorney-General and |
| 8305/1972. | Solicitor-General Act 1972 insert— |
| Reprint No. 1 | |
| as at | "(2) A pension under this section may be |
| 13 March |
1997. commuted in the same circumstances and to
| LawToday: | the same extent as pensions under sections | |
| dpc.vic. | 83AC, 83AF and 83AI of the Constitution | |
| gov.au | Act 1975 may be commuted and for that purpose sections 83AA to 83AI of that Act apply with such modifications as are necessary.". |
(2) In section 6(4) of the Attorney-General and
Solicitor-General Act 1972 after "section" insert "and any payments of lump sums provided by the commutation of those pensions".
_______________
Judicial and Other Pensions Legislation (Amendment) Act 2001
s. 6
Act No. 19/2001
PART 3—CONSTITUTION ACT 1975
4. New definitions inserted
See:
In section 5 of the Constitution Act 1975 insert Act No. the following definitions— 8750/1975.
Reprint No. 14' "actuary" means a fellow or accredited member of the Institute of Actuaries of Australia
as at
1 July 2000.LawToday: approved by the Minister;
dpc.vic."superannuation contributions surcharge"
means the superannuation contributions
surcharge imposed by the Superannuation
Contributions Tax (Members of
Constitutionally Protected Superannuation
Funds) Imposition Act 1997 of the
Commonwealth;gov.au "superannuation contributions surcharge
Commissioner of Taxation under
section 15(7) of the Superannuation
Contributions Tax (Members of
Constitutionally Protected Superannuationnotice" means a notice issued by the of the Commonwealth; "total pension entitlement" means, on a
particular day, the current value of all future
pension payments on that day.'.
5. Lump sums for Governor and spouse payable out of Consolidated Fund
In section 7A(6) of the Constitution Act 1975 after "section" insert "and any payments of lump sums provided by the commutation of those pensions".
6. New sections 7B—7J inserted
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001
After section 7A of the Constitution Act 1975
insert—"7B. Election of Governor to commute future
pensions for payment of superannuation
contributions surcharge(1) The Governor may elect in writing to the Minister to have part of his or her future pension entitlement and that of his or her spouse under this Act commuted to provide a
lump sum for the purposes of payment of the whole of the liability for the superannuation contributions surcharge arising because of
the entitlement of the Governor or his or her
spouse to receive a pension under this Act.(2) The Governor may by notice in writing to
the Minister revoke his or her election under
sub-section (1).
7C. Actuary's first calculation after Governor's election to commute pensions
(1) If an election under section 7B is in
operation, within 10 days after the day on which the Governor resigns, retires or dies while in office, the Minister must—
(a) extent to which the former Governor's
pension and any future entitlement of
the former Governor's spouse to a
pension upon the Governor's death
otherwise payable under this Act will
be reduced subject to sub-section (4)
and taking into account the lump sumcause an actuary to determine the part of the Governor's total pension entitlement and that of his or her spouse at the time at which the former Governor became entitled to his or her
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 6 pension for the purposes of payment of
the whole of the liability for the
superannuation contributions
surcharge; and
(b) notify the former Governor or, if he or she has died, the former Governor's spouse of the actuary's determination under sub-section (1)(a). (2) A former Governor or, if he or she has died,
the former Governor's spouse may revoke
the election under section 7B within 10 days
after the Minister's notification under sub-
section (1)(b).
(3) If an election under section 7B is in
operation, the former Governor's pension and
any future entitlement of the Governor's
spouse to a pension upon the Governor's
death otherwise payable from time to time
under this Act must be reduced to the extentdetermined under sub-section (1).
(4) For the purposes of sub-section (1)—
(a)
the reduction of the former Governor's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the Governor resigned or retired; and
(b)
the reduction of any future entitlement of the Governor's spouse to a pension must not exceed 15% of an amount
equal to the total pension entitlement of
the Governor's spouse on the day on
which the Governor resigned, retired or
died while in office; and(c)
each reduction referred to in paragraph (a) and (b) must be a fixed percentage
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 6 | Act No. 19/2001 |
| to be applied to the pension entitlement under the Act and, if paragraphs (a) and (b) both apply, the percentage must be | |
| the same; and |
(d) each reduction must be applied from paragraph (a) or (b).
7D. Actuary's second calculation after
Governor's election to commute pensions
and payment of lump sum
(1) If an election under section 7B is in
operation, the former Governor or, if he or she has died, the former Governor's spouse must, within 60 days after the day on which a superannuation contributions surcharge
notice was issued in respect of the former Governor's pension or his or her spouse's pension, lodge with the Minister—
(a) a notice that authorises the Minister to pay the lump sum that is equal to the superannuation contributions surcharge on behalf of the former Governor or his or her spouse to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (b) a copy of the superannuation contributions surcharge notice. (2) Within 10 days after the day on which the Minister received the authorisation and a copy of the superannuation contributions surcharge notice under sub-section (1), the
Minister must cause an actuary—
(a)
to review the determination made under section 7C(1); and
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 6
(b) necessary adjustments to the
subject to section 7C(4), make any payable to the former Governor and to any future entitlement of the former Governor's spouse to a pension upon the former Governor's death.
(3) If an election under section 7B is in
operation and the Minister has received an sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge.
authorisation under sub-section (1), the
7E. Election of former Governor to commute pensions for payment of superannuation contributions surcharge
(1) If no election under section 7B is in
operation, a former Governor who is entitled to receive a pension under this Act may elect to have part of his or her pension and that of his or her spouse commuted to provide a
lump sum for the purposes of payment of the
whole or part of the liability for the
superannuation contributions surcharge
arising because of the entitlement of the
former Governor or his or her spouse toreceive a pension under this Act.
(2) An election under sub-section (1) must—
(a)
be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice is issued in respect of a former
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 6 | Act No. 19/2001 |
| Governor's pension or his or her spouse's pension; and |
(b) (not exceeding the superannuation
contributions surcharge) to be providedspecify the amount of the lump sum and
(c) authorise the Minister to pay the lump sum on behalf of the former Governor or his or her spouse to the Commissioner of Taxation to be
applied wholly towards payment of the
superannuation contributions
surcharge; and(d) be accompanied by a copy of the notice.
7F. Actuary's calculation after former
Governor's election to commute pensions
(1) If an election under section 7E is in
operation, the Minister must within 10 days after the day on which the Minister received the election—
(a) cause an actuary to determine the pension and any future entitlement of the former Governor's spouse to a pension upon the Governor's death otherwise payable under this Act will be reduced subject to section 7G(3) and taking into account the specified amount of the lump sum to be provided by the commutation of the pensions; and
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 6
(b) notify the former Governor or, if he or she has died, the former Governor's spouse of the actuary's determination under sub-section (1)(a). (2) A former Governor or, if he or she has died,
the former Governor's spouse may revoke
the election under section 7E within 10 days
after the Minister's notification under sub-
section (1)(b).
7G. Payment and commutation of the former Governor's pension
(1) If an election under section 7E is in
operation, the Minister must cause the
amount of the lump sum to be paid to the
Commissioner of Taxation within the period
stated in the superannuation contributions
surcharge notice to be applied towards
payment of the superannuation contributions
surcharge.(2) The former Governor's pension and any
future entitlement of the Governor's spouse
to a pension upon the Governor's death
otherwise payable from time to time under
this Act must be reduced to the extent
determined under section 7F in consequence
of the payment of the lump sum.
(3) For the purposes of section 7F—
(a)
the reduction of the former Governor's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the Governor resigned or retired; and
(b)
the reduction of any future entitlement of the Governor's spouse to a pension must not exceed 15% of an amount
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 6 | Act No. 19/2001 |
| equal to the total pension entitlement of the Governor's spouse on the day on which the Governor resigned or retired; and |
(c) each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement under the Act and, if paragraphs (a) and
(b) both apply, the percentage must be
the same; and(d) the reduction must be applied from the day of payment of the lump sum under sub-section (1). 7H. Election of Governor's spouse to commute
pension for payment of superannuation
contributions surcharge
(1) If no election made under section 7B or 7E is
receive a pension under this Act as the
spouse of a deceased former Governor may
elect to have part of his or her pension
commuted to provide a lump sum for the
purposes of payment of the whole or part of
the liability for the superannuation
contributions surcharge arising because of
the entitlement of the former Governor to
receive a pension under this Act or the
entitlement of the deceased formerin operation, a person who is entitled to this Act.
(2) An election under sub-section (1) must—
(a)
be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice was issued in respect of the
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 6 deceased former Governor's pension or
his or her spouse's pension; and
(b) (not exceeding the superannuation
specify the amount of the lump sum by the commutation of the pension; and
(c) authorise the Minister to pay the lump sum on behalf of the person who is entitled to receive a pension under this Act as the spouse of a deceased former Governor to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (d) be accompanied by a copy of the notice.
7I. Actuary's calculation of reduction of
pension of former Governor's spouse
(1) If an election is made under section 7H, the
Minister must within 10 days after the day on which the Minister received the election—
(a)
cause an actuary to determine the extent to which the pension of a person who is entitled to receive a pension under this Act as the spouse of a deceased former Governor otherwise payable under this Act will be reduced subject to section 7J(3) and taking into account the specified amount of the lump sum to be provided by the commutation of the pension; and
(b)
notify the person of the actuary's determination under sub-section (1)(a).
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 6 | Act No. 19/2001 |
(2) A person who is entitled to receive a pension
under this Act as the spouse of a deceased
former Governor may revoke his or her
election under section 7H within 10 days
after the Minister's notification under sub-
section (1)(b).
7J. Payment and commutation of pension of former Governor's spouse
(1) If an election under section 7H is in
operation, the Minister must cause the
amount of the lump sum to be paid to the
Commissioner of Taxation within the period
stated in the superannuation contributions
surcharge notice to be applied towards
payment of the superannuation contributions
surcharge.(2) On payment of the lump sum, the pension of
a person entitled to receive a pension as the
spouse of the deceased former Governor
otherwise payable from time to time under
this Act must be reduced to the extent
determined under section 7I.
(3) For the purposes of section 7I—
(a)
the reduction of any future entitlement of the Governor's spouse to a pension must not exceed 15% of—
(i) pension entitlement of the
an amount equal to the total the day on which the Governor resigned or retired; or
(ii) in the case of the Governor's death to his or her spouse's total pension
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 7 entitlement on the day on which
the Governor died; and
(b) the reduction must be a fixed percentage to be applied to the pension entitlement under the Act; and (c) the reduction must be applied from the day of payment of the lump sum under sub-section (1).".
7. Lump sums for Judges of the Supreme Court, their spouses and eligible children payable out of Consolidated Fund
In section 83(5) of the Constitution Act 1975 after "enactment" insert "and any payments of lump sums provided by the commutation of those
pensions".
8. New sections 83AA—83AI inserted
After section 83 of the Constitution Act 1975 insert—
"83AA. Election of Judges of the Supreme Court to
commute future pensions for payment of superannuation contributions surcharge
(1) A Judge of the Court may elect in writing to the Minister to have part of his or her future pension entitlement and that of his or her
(2) A Judge of the Court may by notice in spouse or eligible child, if any, under this purposes of payment of the whole of the liability for the superannuation contributions surcharge arising because of the entitlement of the Judge or his or her spouse or eligible child to receive a pension under this Act.
writing to the Minister revoke his or her
election under sub-section (1).
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 8 | Act No. 19/2001 |
83AB. Actuary's first calculation after election of Judges of the Court to commute pensions
(1) If an election under section 83AA is in
operation, within 10 days after the day on
which a Judge of the Court resigns, retires ordies while in office, the Minister must—
(a) cause an actuary to determine the Court's pension and any future entitlement of the Judge's spouse or eligible child to a pension upon the Judge's death otherwise payable under this Act will be reduced subject to sub- section (4) and taking into account the lump sum to be provided by the commutation of part of the Judge's total pension entitlement and that of his or spouse or eligible child at the time at which the former Judge became entitled to his or her pension for the purposes of payment of the whole of the liability for the superannuation contributions surcharge; and
(b) notify the former Judge of the Court or, if he or she has died, the former Judge's spouse or eligible child of the actuary's determination under sub-section (1)(a). (2) A former Judge of the Court or, if he or she
has died, the former Judge's spouse or
eligible child may revoke the election under
section 83AA within 10 days after the
Minister's notification under sub-section
(1)(b).
(3) If an election under section 83AA is in
operation, the former Judge of the Court's pension and any future entitlement of the
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 8 former Judge's spouse or eligible child to a
pension upon the Judge's death otherwise
payable from time to time under this Act
must be reduced to the extent determinedunder sub-section (1).
(4) For the purposes of sub-section (1)—
(a) the reduction of the former Judge's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the Judge resigned or retired; and (b) of the Judge's spouse or eligible child to
the reduction of any future entitlement amount equal to the total pension entitlement of the Judge's spouse and eligible children on the day on which the Judge resigned, retired or died while in office; and
(c) each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement under the Act and, if paragraphs (a) and
(b) both apply, the percentage must be
the same; and(d) each reduction must be applied from paragraph (a) or (b).
83AC. Actuary's second calculation after the
Judges' elections to commute pensions and payment of lump sums
(1) If an election under section 83AA is in
operation, a former Judge of the Court or, if
he or she has died, the Judge's spouse or
eligible child must, within 60 days after the
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 8 | Act No. 19/2001 |
day on which a superannuation contributions surcharge notice was issued in respect of the Judge's pension, lodge with the Minister—
(a) a notice that authorises the Minister to pay the lump sum that is equal to the superannuation contributions surcharge on behalf of the former Judge or his or her spouse or eligible child to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (b) a copy of the superannuation contributions surcharge notice. (2) Within 10 days after the day on which the Minister received the authorisation and a copy of the superannuation contributions surcharge notice under sub-section (1), the
Minister must cause an actuary—
(a)
to review the determination made under section 83AB(1); and
(b)
subject to section 83AB(4), make any necessary adjustments to the determination and to the pension payable to the former Judge of the Court and to any future entitlement of the former Judge's spouse or eligible child to a pension upon the Judge's death.
(3) If an election under section 83AA is in
operation and the Minister has received an sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge
authorisation under sub-section (1), the
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 8 notice to be applied towards payment of the
superannuation contributions surcharge.
83AD. Election of former Judges of Court to
commute pensions for payment of
superannuation contributions surcharge
(1) If no election under section 83AA is in
operation, a former Judge of the Court who
is entitled to receive a pension under this Act
may elect to have part of his or her pension
and that of his or her spouse or eligible child,
if any, commuted to provide a lump sum for
the purposes of payment of the whole or part
of the liability for the superannuation
contributions surcharge arising because of
the entitlement of the former Judge or his or
her spouse or eligible child to receive apension under this Act.
(2) An election under sub-section (1) must—
(a) be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice is issued in respect of a former Judge of the Court's pension or his or her spouse's or eligible child's pension; and (b) (not exceeding the superannuation
contributions surcharge) to be providedspecify the amount of the lump sum and
(c)
authorise the Minister to pay the lump sum on behalf of the former Judge or his or her spouse or eligible child to the Commissioner of Taxation to be applied wholly towards payment of the
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 8 | Act No. 19/2001 |
| superannuation contributions surcharge; and |
(d) be accompanied by a copy of the notice.
83AE. Actuary's calculation after former Judges' election to commute pensions
(1) If an election under section 83AD is in
operation, the Minister must within 10 days after the day on which the Minister received the election—
(a) cause an actuary to determine the Court's pension and any future entitlement of the spouse or eligible child of the former Judge to a pension upon the Judge's death otherwise payable under this Act will be reduced subject to section 83AF(3) and taking into account the specified amount of the lump sum to be provided by the commutation of the pensions; and
(b) notify the former Judge of the Court or, if he or she has died, the former Judge's spouse or eligible child of the actuary's determination under sub-section (1)(a). (2) A former Judge of the Court or, if he or she
has died, the former Judge's spouse or
eligible child may revoke the election under
section 83AD within 10 days after the
Minister's notification under sub-section
(1)(b).
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 8 83AF. Payment and commutation of pensions of former Judges of the Court
(1) If an election under section 83AD is in operation, the Minister must cause the amount of the lump sum to be paid to the
Commissioner of Taxation within the period
stated in the superannuation contributions
surcharge notice to be applied towards
payment of the superannuation contributions
surcharge.(2) The former Judge of the Court's pension and any future entitlement of the Judge's spouse or eligible child to a pension upon the
Judge's death otherwise payable from time to time under this Act must be reduced to the extent determined under section 83AE in consequence of the payment of the lump sum.
(3) For the purposes of section 83AE—
(a) the reduction of the former Judge's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the Judge resigned or retired; and (b) the reduction of any future entitlement of the Judge's spouse or eligible child to a pension must not exceed 15% of an amount equal to the total pension entitlement of the Judge's spouse and eligible children on the day on which the Judge resigned or retired; and (c) each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement under the Act and, if paragraphs (a) and
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 8 | Act No. 19/2001 |
| (b) both apply, the percentage must be the same; and |
(d)
the reduction must be applied from the day of payment of the lump sum under sub-section (1).
83AG. Election of Judges' spouses and eligible
children to commute pensions for payment of superannuation contributions surcharge
(1) If no election under section 83AA or 83AD
receive a pension under this Act as the
spouse or eligible child of a deceased formeris in operation, a person who is entitled to his or her pension commuted to provide a lump sum for the purposes of payment of the whole or part of the liability for the superannuation contributions surcharge arising because of the entitlement of the former Judge to receive a pension under this Act or the entitlement of the deceased former Judge's spouse or eligible child to receive a pension under this Act.
(2) An election under sub-section (1) must—
(a) be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice was issued in respect of the deceased former Judge's pension or his or her spouse's or eligible child's pension; and (b) (not exceeding the superannuation
specify the amount of the lump sum by the commutation of the pension; and
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 8
(c) authorise the Minister to pay the lump sum on behalf of the person who is entitled to receive a pension under this Act as the spouse or eligible child of the deceased former Judge of the Court to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (d) be accompanied by a copy of the notice.
83AH. Actuary's calculation of reduction of
pensions of Judges' spouses and eligible
children(1) If an election is made under section 83AG, the Minister must within 10 days after the day on which the Minister received the
election—
(a) cause an actuary to determine the who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former Judge of the Court otherwise payable under this Act will be reduced subject to section 83AI(3) and taking into account the specified amount of the lump sum to be provided by the commutation of the pension; and
(b) notify the person of the actuary's determination under sub-section (1)(a). (2) A person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former Judge of the Court
may revoke his or her election under
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 8 | Act No. 19/2001 |
section 83AG within 10 days after the
Minister's notification under sub-section
(1)(b).83AI. Payment and commutation of pensions of
former Judges' spouses and eligible
children
(1) If an election under section 83AG is in operation, the Minister must cause the amount of the lump sum to be paid to the
Commissioner of Taxation within the period
stated in the superannuation contributions
surcharge notice to be applied towards
payment of the superannuation contributions
surcharge.(2) On payment of the lump sum, the pension of
a person entitled to receive a pension as the
spouse or eligible child of the deceased
former Judge of the Court otherwise payable
from time to time under this Act must be
reduced to the extent determined under
section 83AH.
(3) For the purposes of section 83AH—
(a) the reduction of any future entitlement of the Judge's spouse or eligible child to a pension must not exceed 15% of— (i) an amount equal to the total pension entitlement of the Judge and his or her spouse and eligible children on the day on which the Judge resigned or retired; or
(ii) in the case of the Judge's death while in office, an amount equal to his or her spouse's and eligible children's total pension
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 9 entitlement on the day on which
the Judge died; and
(b) the reduction must be a fixed percentage to be applied to the pension entitlement under the Act; and (c) the reduction must be applied from the day of payment of the lump sum under sub-section (1).".
9. Commutation of Director of Public Prosecutions' pension for payment of superannuation contributions surcharge
(1) After section 87AF(2) of the Constitution Act 1975 insert—
"(2A) A pension under this section may be
commuted in the same circumstances and to
the same extent as pensions under sections
83AC, 83AF and 83AI may be commuted
and for that purpose sections 83AA to 83AI
of that Act apply with such modifications as
are necessary.".
(2) In section 87AF(3) of the Constitution Act 1975
after "enactment" insert "and any payments of
lump sums provided by the commutation of those
pensions".
10. Statute law revision
In section 82(1B) of the Constitution Act 1975
for "Judicial Remuneration Act 1995"
substitute "Judicial Remuneration TribunalAct 1995".
_______________
Judicial and Other Pensions Legislation (Amendment) Act 2001
s. 11
| s. 13 | Act No. 19/2001 |
PART 4—COUNTY COURT ACT 1958
11. New definitions inserted
See:
| Act No. | In section 3(1) of the County Court Act 1958 |
| 6230/1958. | insert the following definitions— |
| Reprint No. 9 | |
| as at | ' "actuary" means a fellow or accredited member |
| 1 August 1998 | |
| and | of the Institute of Actuaries of Australia |
| amending | approved by the Minister; |
| Act Nos | |
| 10/1999, | |
| 1/2000, | "superannuation contributions surcharge" |
| 53/2000 and | means the superannuation contributions |
| 74/2000. | surcharge imposed by the Superannuation |
| LawToday: | |
| Contributions Tax (Members of | |
| dpc.vic. | Constitutionally Protected Superannuation |
| gov.au | Funds) Imposition Act 1997 of the Commonwealth; |
"superannuation contributions surcharge
Commissioner of Taxation under
section 15(7) of the Superannuation
Contributions Tax (Members of
Constitutionally Protected Superannuationnotice" means a notice issued by the of the Commonwealth; "total pension entitlement" means, on a
particular day, the current value of all future
pension payments on that day.'.
12. Lump sums for judges, their spouses and eligible children payable out of Consolidated Fund
In section 14(4) of the County Court Act 1958 after "section" insert "and any payments of lump sums provided by the commutation of those pensions".
13. New sections 14AA—14AI inserted
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001
After section 14 of the County Court Act 1958 insert—
"14AA. Election of County Court judges to
commute future pensions for payment of superannuation contributions surcharge
(1) A judge may elect in writing to the Minister
to have part of his or her future pension
entitlement and that of his or her spouse or
eligible child, if any, under this Act
commuted to provide a lump sum for the
purposes of payment of the whole of the
liability for the superannuation contributions
surcharge arising because of the entitlement
of the judge or his or her spouse or eligible
child to receive a pension under this Act.
(2) A judge may by notice in writing to the
Minister revoke his or her election under sub-section (1).
14AB. Actuary's first calculation after election of judges to commute pensions
(1) If an election under section 14AA is in
operation, within 10 days after the day on
which a judge resigns, retires or dies while inoffice, the Minister must—
(a)
cause an actuary to determine the extent to which the former judge's pension and any future entitlement of
the judge's spouse or eligible child to a
pension upon the judge's death
otherwise payable under this Act will
be reduced subject to sub-section (4)
and taking into account the lump sum
to be provided by the commutation of
part of the judge's total pension
entitlement and that of his or her spouse
or eligible child at the time at which the
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 13 | Act No. 19/2001 |
| former judge became entitled to his or her pension for the purposes of payment of the whole of the liability for the superannuation contributions surcharge; and |
(b)
notify the former judge or, if he or she has died, the former judge's spouse or eligible child of the actuary's
determination under sub-section (1)(a).
(2) A former judge or, if he or she has died, theformer judge's spouse or eligible child may
revoke the election under section 14AA
within 10 days after the Minister'snotification under sub-section (1)(b).
(3) If an election under section 14AA is in
operation, the former judge's pension and
any future entitlement of the former judge's
spouse or eligible child to a pension upon the
judge's death otherwise payable from time to
time under this Act must be reduced to theextent determined under sub-section (1).
(4) For the purposes of sub-section (1)—
(a)
the reduction of the former judge's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the judge resigned or retired; and
(b)
the reduction of any future entitlement of the judge's spouse or eligible child to a pension must not exceed 15% of an amount equal to the total pension entitlement of the judge's spouse and eligible children on the day on which the judge resigned, retired or died while in office; and
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 13
(c) each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement under the Act and, if paragraphs (a) and
(b) both apply, the percentage must be
the same; and(d) each reduction must be applied from paragraph (a) or (b).
14AC. Actuary's second calculation after election
of the judges to commute pensions and
payment of lump sums
(1) If an election under section 14AA is in
operation, a former judge or, if he or she has
died, the judge's spouse or eligible child
must, within 60 days after the day on which
a superannuation contributions surcharge
notice was issued in respect of the judge's
pension or his or her spouse's or eligiblechild's pension, lodge with the Minister—
(a) a notice that authorises the Minister to pay the lump sum that is equal to the superannuation contributions surcharge on behalf of the former judge or his or her spouse or eligible child to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (b) a copy of the superannuation contributions surcharge notice. (2) Within 10 days after the day on which the Minister received the authorisation and a copy of the superannuation contributions surcharge notice under sub-section (1), the
Minister must cause an actuary—
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 13 | Act No. 19/2001 |
(a)
to review the determination made under section 14AB(1); and
(b)
subject to section 14AB(4), make any necessary adjustments to the determination and to the pension payable to the former judge and to any future entitlement of the former judge's spouse or eligible child to a pension upon the judge's death.
(3) If an election under section 14AA is in
operation and the Minister has received an sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge.
authorisation under sub-section (1), the
14AD. Election of former judges to commute
pensions for payment of superannuation
contributions surcharge
(1) If no election under section 14AA is in
operation, a former judge who is entitled to
receive a pension under this Act may elect to
have part of his or her pension and that of his
or her spouse or eligible child, if any,
commuted to provide a lump sum for the
purposes of payment of the whole or part of
the liability for the superannuation
contributions surcharge arising because of
the entitlement of the former judge or his or
her spouse or eligible child to receive apension under this Act.
(2) An election under sub-section (1) must—
(a)
be made in writing to the Minister within 60 days after the day on which a
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 13 superannuation contributions surcharge
notice is issued in respect of a former
judge's pension or his or her spouse's or
eligible child's pension; and
(b) (not exceeding the superannuation
contributions surcharge) to be providedspecify the amount of the lump sum and
(c) sum on behalf of the former judge or
his or her spouse or eligible child to the
Commissioner of Taxation to be
applied wholly towards payment of theauthorise the Minister to pay the lump surcharge; and
(d) be accompanied by a copy of the notice.
14AE. Actuary's calculation after former judges' election to commute pensions
(1) If an election under section 14AD is in
operation, the Minister must within 10 days after the day on which the Minister received the election—
(a)
cause an actuary to determine the extent to which a former judge's pension and any future entitlement of the spouse or eligible child of the former judge to a pension upon the judge's death otherwise payable under this Act will be reduced subject to section 14F(3) and taking into account the specified amount of the lump sum to be provided by the commutation of the pensions; and
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 13 | Act No. 19/2001 |
(b)
notify the former judge or, if he or she has died, the former judge's spouse or eligible child of the actuary's
determination under sub-section (1)(a).
(2) A former judge or, if he or she has died, theformer judge's spouse or eligible child may
revoke the election under section 14AD
within 10 days after the Minister'snotification under sub-section (1)(b).
14AF. Payment and commutation of pensions of
former judges
(1) If an election under section 14AD is in operation, the Minister must cause the amount of the lump sum to be paid to the
Commissioner of Taxation within the period
stated in the superannuation contributions
surcharge notice to be applied towards
payment of the superannuation contributions
surcharge.(2) The former judge's pension and any future
entitlement of the judge's spouse or eligible
child to a pension upon the judge's death
otherwise payable from time to time under
this Act must be reduced to the extent
determined under section 14AE in
consequence of the payment of the lump
sum.
(3) For the purposes of section 14AE—
(a)
the reduction of the former judge's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the judge resigned or retired; and
(b)
the reduction of any future entitlement of the judge's spouse or eligible child to
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 13 a pension must not exceed 15% of an
amount equal to the total pension
entitlement of the judge's spouse and
eligible children on the day on which
the judge resigned or retired; and
(c)
each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement
under the Act and, if paragraphs (a) and
(b) both apply, the percentage must be
the same; and(d)
the reduction must be applied from the day of payment of the lump sum under sub-section (1).
14AG. Election of judges' spouses and eligible
children to commute pensions for payment of superannuation contributions surcharge
(1) If no election made under section 14AA or
entitled to receive a pension under this Act
as the spouse or eligible child of a deceased
former judge may elect to have part of his or
her pension commuted to provide a lump
sum for the purposes of payment of the
whole or part of the liability for the
superannuation contributions surcharge
arising because of the entitlement of the
former judge to receive a pension under this14AD is in operation, a person who is judge's spouse or eligible child to receive a pension under this Act.
(2) An election under sub-section (1) must—
(a)
be made in writing to the Minister within 60 days after the day on which a
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 13 | Act No. 19/2001 |
| superannuation contributions surcharge notice was issued in respect of the deceased former judge's pension or his or her spouse's or eligible child's pension; and |
(b) (not exceeding the superannuation
specify the amount of the lump sum by the commutation of the pension; and
(c) authorise the Minister to pay the lump sum on behalf of the person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former judge to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (d) be accompanied by a copy of the notice.
14AH. Actuary's calculation of reduction of
pensions of judges' spouses and eligible
children(1) If an election is made under section 14AG, the Minister must within 10 days after the day on which the Minister received the
election—
(a)
cause an actuary to determine the extent to which the pension of a person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former judge otherwise payable under this Act will be reduced subject to section 14AI(3) and taking into account the specified
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 13 amount of the lump sum to be provided by the commutation of the pension; and
(b) notify the person of the actuary's determination under sub-section (1)(a). (2) A person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former judge may revoke his
or her election under section 14AG within
10 days after the Minister's notification
under sub-section (1)(b).14AI. Payment and commutation of pensions of
former judges' spouses and eligible
children
(1) If an election under section 14AG is in operation, the Minister must cause the amount of the lump sum to be paid to the
Commissioner of Taxation within the period
stated in the superannuation contributions
surcharge notice to be applied towards
payment of the superannuation contributions
surcharge.(2) On payment of the lump sum, the pension of
a person entitled to receive a pension as the
spouse or eligible child of the deceased
former judge otherwise payable from time to
time under this Act must be reduced to the
extent determined under section 14AH.
(3) For the purposes of section 14AH—
(a)
the reduction of any future entitlement of the judge's spouse or eligible child to a pension must not exceed 15% of—
(i) an amount equal to the total and his or her spouse and eligible
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 14 | Act No. 19/2001 |
children on the day on which the
judge resigned or retired; or
(ii) while in office, an amount equal
to his or her spouse's and eligible
children's total pensionin the case of the judge's death the judge died; and
(b) the reduction must be a fixed percentage to be applied to the pension entitlement under the Act; and (c) the reduction must be applied from the day of payment of the lump sum under sub-section (1).".
14. Lump sums for masters, their spouses and eligible children payable out of Consolidated Fund
In section 17B(11) of the County Court Act 1958 after "section" insert "and any payments of lump sums provided by the commutation of those pensions".
15. New sections 17C—17K inserted
After section 17B of the County Court Act 1958 insert—
"17C. Election of masters to commute future
pensions for payment of superannuation
contributions surcharge
(1) A master may elect in writing to the Minister
to have part of his or her future pension
entitlement and that of his or her spouse or
eligible child, if any, under this Act
commuted to provide a lump sum for the
purposes of payment of the whole of the
liability for the superannuation contributions
surcharge arising because of the entitlement
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 15 of the master or his or her spouse or eligible
child to receive a pension under this Act.(2) A master may by notice in writing to the Minister revoke his or her election under sub-section (1).
17D. Actuary's first calculation after election of masters to commute pensions
(1) If an election under section 17C is in
operation, within 10 days after the day on
which a master resigns, retires or dies while
in office, the Minister must—
(a) extent to which the former master's
pension and any future entitlement of
the master's spouse or eligible child to a
pension upon the master's death
otherwise payable under this Act will
be reduced subject to sub-section (4)
and taking into account the lump sum
to be provided by the commutation of
part of the master's total pension
entitlement and that of his or her spouse
or eligible child at the time at which the
former master became entitled to his or
her pension for the purposes of
payment of the whole of the liability forcause an actuary to determine the surcharge; and
(b)
notify the former master or, if he or she has died, the former master's spouse or eligible child of the actuary's
determination under sub-section (1)(a).
(2) A former master or, if he or she has died, the
former master's spouse or eligible child may
revoke the election under section 17C within
Judicial and Other Pensions Legislation (Amendment) Act 2001
s. 15
| s. 15 | Act No. 19/2001 |
10 days after the Minister's notification
under sub-section (1)(b).(3) If an election under section 17C is in
operation, the former master's pension and
any future entitlement of the former master's
spouse or eligible child to a pension upon the
master's death otherwise payable from time
to time under this Act must be reduced to the
extent determined under sub-section (1).
(4) For the purposes of sub-section (1)—
(a) the reduction of the former master's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the master resigned or retired; and (b) the reduction of any future entitlement of the master's spouse or eligible child to a pension must not exceed 15% of an amount equal to the total pension
entitlement of the master's spouse and
eligible children on the day on which
the master resigned, retired or died
while in office; and(c) each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement under the Act and, if paragraphs (a) and
(b) both apply, the percentage must be
the same; and(d) each reduction must be applied from paragraph (a) or (b).
17E. Actuary's second calculation after election
of masters to commute pensions and
payment of lump sums
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001
(1) If an election under section 17C is in
operation, a former master or, if he or she
has died, the master's spouse or eligible child
must, within 60 days after the day on which
a superannuation contributions surcharge
notice was issued in respect of the master's
pension or his or her spouse's or eligible
child's pension, lodge with the Minister—
(a) a notice that authorises the Minister to pay the lump sum that is equal to the superannuation contributions surcharge on behalf of the former master or his or her spouse or eligible child to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (b) a copy of the superannuation contributions surcharge notice. (2) Within 10 days after the day on which the Minister received the authorisation and a copy of the superannuation contributions surcharge notice under sub-section (1), the
Minister must cause an actuary—
(a) to review the determination made under section 17D(1); and (b) necessary adjustments to the
determination and to the pension
payable to the former master and to anysubject to section 17D(4), make any master's spouse or eligible child to a pension upon the master's death.
(3) If an election under section 17C is in
operation and the Minister has received an
authorisation under sub-section (1), the
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 15 | Act No. 19/2001 |
Minister must cause the amount of the lump sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge.
17F. Election of former masters to commute
pensions for payment of superannuation
contributions surcharge
(1) If no election under section 17C is in
operation, a former master who is entitled to receive a pension under this Act may elect to have part of his or her pension and that of his or her spouse or eligible child, if any,
commuted to provide a lump sum for the
purposes of payment of the whole or part of
the liability for the superannuation
contributions surcharge arising because of
the entitlement of the former master or his or
her spouse or eligible child to receive apension under this Act.
(2) An election under sub-section (1) must—
(a) be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice is issued in respect of a former master's pension or his or her spouse's or eligible child's pension; and (b) (not exceeding the superannuation
contributions surcharge) to be providedspecify the amount of the lump sum and
(c)
authorise the Minister to pay the lump sum on behalf of the former master or his or her spouse or eligible child to the
Judicial and Other Pensions Legislation (Amendment) Act 2001
s. 15
s. 15Act No. 19/2001
Commissioner of Taxation to be
applied wholly towards payment of the
superannuation contributionssurcharge; and
(d) be accompanied by a copy of the notice.
17G. Actuary's calculation after former masters' election to commute pensions
(1) If an election under section 17F is in
operation, the Minister must within 10 days after the day on which the Minister received the election—
(a)
cause an actuary to determine the extent to which a former master's pension and any future entitlement of
the spouse or eligible child of the
former master to a pension upon the
master's death otherwise payable under
this Act will be reduced subject to
section 17H(3) and taking into account
the specified amount of the lump sum
to be provided by the commutation of
the pensions; and(b)
notify the former master or, if he or she has died, the former master's spouse or eligible child of the actuary's
determination under sub-section (1)(a).
(2) A former master or, if he or she has died, the
former master's spouse or eligible child mayrevoke the election under section 17F within
10 days after the Minister's notification
under sub-section (1)(b).
17H. Payment and commutation of pensions of
former masters
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001
(1) If an election under section 17F is in
operation, the Minister must cause the
amount of the lump sum to be paid to the
Commissioner of Taxation within the period
stated in the superannuation contributions
surcharge notice to be applied towards
payment of the superannuation contributions
surcharge.
(2) The former master's pension and any future
entitlement of the master's spouse or eligible
child to a pension upon the master's death
otherwise payable from time to time under
this Act must be reduced to the extent
determined under section 17G in
consequence of the payment of the lump
sum.
(3) For the purposes of section 17G—
(a)
the reduction of the former master's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the master resigned or retired; and
(b)
the reduction of any future entitlement of the master's spouse or eligible child to a pension must not exceed 15% of an
amount equal to the total pension
entitlement of the master's spouse and
eligible children on the day on which
the master resigned or retired; and(c)
each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement
under the Act and, if paragraphs (a) and
(b) both apply, the percentage must be
the same; and
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 15
(d)
the reduction must be applied from the day of payment of the lump sum under sub-section (1).
17I. Election of masters' spouses and eligible
children to commute pensions for payment of superannuation contributions surcharge
(1) If no election made under section 17C or 17F
is in operation, a person who is entitled to
receive a pension under this Act as the
spouse or eligible child of a deceased former
master may elect to have part of his or her
pension commuted to provide a lump sum
for the purposes of payment of the whole or
part of the liability for the superannuation
contributions surcharge arising because of
the entitlement of the former master to
receive a pension under this Act or the
entitlement of the deceased former master's
spouse or eligible child to receive a pension
under this Act.
(2) An election under sub-section (1) must—
(a) be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice was issued in respect of the deceased former master's pension or his or her spouse's or eligible child's pension; and (b) (not exceeding the superannuation
specify the amount of the lump sum by the commutation of the pension; and
(c)
authorise the Minister to pay the lump sum on behalf of the person who is entitled to receive a pension under this Act as the spouse or eligible child of a
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 15 | Act No. 19/2001 |
| deceased former master to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and |
(d) be accompanied by a copy of the notice.
17J. Actuary's calculation of reduction of
pensions of masters' spouses and eligible
children
(1) If an election is made under section 17I, the
Minister must within 10 days after the day on which the Minister received the election—
(a) cause an actuary to determine the who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former master otherwise payable under this Act will be reduced subject to section 17K(3) and taking into account the specified amount of the lump sum to be provided by the commutation of the pension; and
(b) notify the person of the actuary's determination under sub-section (1)(a). (2) A person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former master may revoke his or her election under section 17I within
10 days after the Minister's notification
under sub-section (1)(b).
Judicial and Other Pensions Legislation (Amendment) Act 2001
s. 15
s. 15
Act No. 19/2001
17K. Payment and commutation of pensions of
former masters' spouses and eligible
children
(1) If an election under section 17I is in
operation, the Minister must cause the
amount of the lump sum to be paid to the
Commissioner of Taxation within the period
stated in the superannuation contributions
surcharge notice to be applied towards
payment of the superannuation contributions
surcharge.(2) On payment of the lump sum, the pension of
a person entitled to receive a pension as the
spouse or eligible child of the deceased
former master otherwise payable from time
to time under this Act must be reduced to the
extent determined under section 17J.
(3) For the purposes of section 17J—
(a) the reduction of any future entitlement of the master's spouse or eligible child to a pension must not exceed 15% of— (i) an amount equal to the total pension entitlement of the master and his or her spouse and eligible children on the day on which the master resigned or retired; or
(ii) in the case of the master's death while in office, an amount equal to his or her spouse's and eligible children's total pension
entitlement on the day on which
the master died; and
(b)
the reduction must be a fixed percentage to be applied to the pension entitlement under the Act; and
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001
(c)
the reduction must be applied from the day of payment of the lump sum under sub-section (1).".
_______________
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 16 PART 5—MAGISTRATES' COURT ACT 1989
16. Commutation of Chief Magistrate's pension for payment of superannuation contributions surcharge
See:
(1) After section 10A(2) of the Magistrates' Court Act 1989 insert—
Act No.
51/1989.
Reprint No. 6"(2A) A pension under this section may be commuted in the same circumstances and to
as at
1 July 1999and
the same extent as pensions under sections amending
Act Nos14AC, 14AF and 14AI of the County Court 1/2000, Act 1958 may be commuted and for that
49/2000, 51/2000,
purpose sections 14AA to 14AI of that Act 53/2000, apply with such modifications as are
69/2000, 74/2000,
necessary.". 92/2000,
98/2000 and
(2) In section 10A(3) of the Magistrates' Court Act 1989 after "section" insert "and any payments of
99/2000.
LawToday:
lump sums provided by the commutation of those dpc.vic. pensions". gov.au
_______________
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 17 | Act No. 19/2001 |
PART 6—PUBLIC PROSECUTIONS ACT 1994
17. Commutation of Chief Crown Prosecutor's pension surcharge
See:
| Act No. | (1) After section 18(2) of the Public Prosecutions |
| 43/1994. | Act 1994 insert— |
| Reprint No. 2 | |
| as at | "(2A) A pension under this section may be |
| 22 December |
1999. commuted in the same circumstances and to
| LawToday: | the same extent as pensions under sections | |
| dpc.vic. | 14AC, 14AF and 14AI of the County Court | |
| gov.au | Act 1958 may be commuted and for that purpose sections 14AA to 14AI of that Act apply with such modifications as are necessary.". |
(2) In section 18(3) of the Public Prosecutions Act 1994 after "section" insert "and any payments of lump sums provided by the commutation of those pensions".
18. Commutation of Senior Crown Prosecutors' pensions surcharge
(1) After section 35(2) of the Public Prosecutions Act 1994 insert—
"(2A) A pension under this section may be
the same extent as pensions under sections
14AC, 14AF and 14AI of the County Courtcommuted in the same circumstances and to purpose sections 14AA to 14AI of that Act apply with such modifications as are necessary.".
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 18 (2) In section 35(3) of the Public Prosecutions Act 1994 after "section" insert "and any payments of lump sums provided by the commutation of those pensions".
_______________
Judicial and Other Pensions Legislation (Amendment) Act 2001
s. 19
| s. 21 | Act No. 19/2001 |
PART 7—SUPREME COURT ACT 1986
19. New definitions inserted
See:
| Act No. | In section 3(1) of the Supreme Court Act 1986 |
| 110/1986. | insert the following definitions— |
| Reprint No. 3 | |
| as at | ' "actuary" means a fellow or accredited member |
| 1 August 1998 | |
| and | of the Institute of Actuaries of Australia |
| amending | approved by the Minister; |
| Act Nos | |
| 10/1999, | |
| 62/1999, | "superannuation contributions surcharge" |
| 51/2000, | means the superannuation contributions |
| 74/2000 and | surcharge imposed by the Superannuation |
| 78/2000. | |
| LawToday: | Contributions Tax (Members of |
| Constitutionally Protected Superannuation | |
| dpc.vic. | |
| gov.au | Funds) Imposition Act 1997 of the Commonwealth; |
"superannuation contributions surcharge
Commissioner of Taxation under
section 15(7) of the Superannuation
Contributions Tax (Members of
Constitutionally Protected Superannuationnotice" means a notice issued by the of the Commonwealth; "total pension entitlement" means, on a
particular day, the current value of all future
pension payments on that day;'.
20. Lump sums for Masters, their spouses and eligible children payable out of Consolidated Fund
In section 104A(11) of the Supreme Court Act 1986 after "section" insert "and any payments of lump sums provided by the commutation of those pensions".
21. New sections 104B—104J inserted
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001
After section 104A of the Supreme Court Act
1986 insert—"104B. Election of Masters to commute future
pensions for payment of superannuation
contributions surcharge
(1) A Master may elect in writing to the Minister
to have part of his or her future pension
entitlement and that of his or her spouse or
eligible child, if any, under this Act
commuted to provide a lump sum for the
purposes of payment of the whole of the
liability for the superannuation contributions
surcharge arising because of the entitlement
of the Master or his or her spouse or eligible
child to receive a pension under this Act.
(2) A Master may by notice in writing to the Minister revoke his or her election under sub-section (1).
104C. Actuary's first calculation after election of Masters to commute pensions
(1) If an election under section 104B is in
operation, within 10 days after the day on
which a Master resigns, retires or dies whilein office, the Minister must—
(a) extent to which the former Master's
pension and any future entitlement of
the Master's spouse or eligible child to
a pension upon the Master's death
otherwise payable under this Act will
be reduced subject to sub-section (4)
and taking into account the lump sumcause an actuary to determine the part of the Master's total pension entitlement and that or his or her spouse or eligible child at the time at which the
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 21 | Act No. 19/2001 |
| former Master became entitled to his or her pension for the purposes of payment of the whole of the liability for the superannuation contributions surcharge; and |
(b)
notify the former Master or, if he or she has died, the former Master's spouse or eligible child of the actuary's
determination under sub-section (1)(a).
(2) A former Master or, if he or she has died, theformer Master's spouse or eligible child may
revoke the election under section 104B
within 10 days after the Minister'snotification under sub-section (1)(b).
(3) If an election under section 104B is in
operation, the former Master's pension and to time under this Act must be reduced to the extent determined under sub-section (1).
any future entitlement of the former Master's
spouse or eligible child to a pension upon the(4) For the purposes of sub-section (1)—
(a)
the reduction of the former Master's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the Master resigned or retired; and
(b)
the reduction of any future entitlement of the Master's spouse or eligible child to a pension must not exceed 15% of an
amount equal to the total pension
entitlement of the Master's spouse and
eligible children on the day on which
the Master resigned, retired or died
while in office; and
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 21
(c) each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement under the Act and, if paragraphs (a) and
(b) both apply, the percentage must be
the same; and(d) each reduction must be applied from paragraph (a) or (b).
104D. Actuary's second calculation after election
of Masters to commute pensions and
payment of lump sums
(1) If an election under section 104B is in
operation, a former Master or, if he or she
has died, the Master's spouse or eligible
child must, within 60 days after the day on
which a superannuation contributions
surcharge notice was issued in respect of the
Master's pension or his or her spouse's or
eligible child's pension, lodge with theMinister—
(a) pay the lump sum that is equal to the
superannuation contributions surcharge
on behalf of the former Master or his or
her spouse or eligible child to the
Commissioner of Taxation to be
applied wholly towards payment of thea notice that authorises the Minister to surcharge; and
(b)
a copy of the superannuation contributions surcharge notice.
(2) Within 10 days after the day on which the
Minister received the authorisation and a
copy of the superannuation contributions
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 21 | Act No. 19/2001 |
surcharge notice under sub-section (1), the
Minister must cause an actuary—
(a) to review the determination made under section 104C(1); and (b) necessary adjustments to the
determination and to the pension
payable to the former Master and to anysubject to section 104C(4), make any Master's spouse or eligible child to a pension upon the Master's death.
(3) If an election under section 104B is in
operation and the Minister has received an sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge.
authorisation under sub-section (1), the
104E. Election of former Masters to commute
pensions for payment of superannuation
contributions surcharge
(1) If no election under section 104B is in
operation, a former Master who is entitled to receive a pension under this Act may elect to have part of his or her pension and that of his or her spouse or eligible child, if any,
commuted to provide a lump sum for the
purposes of payment of the whole or part of
the liability for the superannuation
contributions surcharge arising because of
the entitlement of the former Master or his or
her spouse or eligible child to receive apension under this Act.
(2) An election under sub-section (1) must—
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 21
(a) be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice is issued in respect of a former Master's pension or his or her spouse's or eligible child's pension; and (b) (not exceeding the superannuation
specify the amount of the lump sum by the commutation of the pension; and
(c) authorise the Minister to pay the lump sum on behalf of the former Master or his or her spouse or eligible child to the Commissioner of Taxation to be
applied wholly towards payment of the
superannuation contributions
surcharge; and(d) be accompanied by a copy of the notice.
104F. Actuary's calculation after former Masters' election to commute pensions
(1) If an election under section 104E is in
operation, the Minister must within 10 days after the day on which the Minister received the election—
(a)
cause an actuary to determine the extent to which a former Master's pension and any future entitlement of
the spouse or eligible child of the
former Master to a pension upon the
Master's death otherwise payable under
this Act will be reduced subject to
section 104G(3) and taking into
account the specified amount of the
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 21 | Act No. 19/2001 |
| lump sum to be provided by the commutation of the pensions; and |
(b)
notify the former Master or, if he or she has died, the former Master's spouse or eligible child of the actuary's
determination under sub-section (1)(a).
(2) A former Master or, if he or she has died, theformer Master's spouse or eligible child may
revoke the election under section 104E
within 10 days after the Minister'snotification under sub-section (1)(b).
104G. Payment and commutation of pensions of
former Masters
(1) If an election under section 104E is in operation, the Minister must cause the amount of the lump sum to be paid to the
Commissioner of Taxation within the period
stated in the superannuation contributions
surcharge notice to be applied towards
payment of the superannuation contributions
surcharge.(2) The former Master's pension and any future
entitlement of the Master's spouse or eligible
child to a pension upon the Master's death
otherwise payable from time to time under
this Act must be reduced to the extent
determined under section 104F in
consequence of the payment of the lump
sum.
(3) For the purposes of section 104F—
(a)
the reduction of the former Master's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the Master resigned or retired; and
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 21
(b)
the reduction of any future entitlement of the Master's spouse or eligible child to a pension must not exceed 15% of an
amount equal to the total pension
entitlement of the Master's spouse and
eligible children on the day on which
the Master resigned or retired; or(c)
each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement
under the Act and, if paragraphs (a) and
(b) both apply, the percentage must be
the same; and(d)
the reduction must be applied from the day of payment of the lump sum under sub-section (1).
104H. Election of Masters' spouses and eligible
children to commute pensions for payment of superannuation contributions surcharge
(1) If no election made under section 104B or
to receive a pension under this Act as the
spouse or eligible child of a deceased former104E is in operation, a person who is entitled pension commuted to provide a lump sum for the purposes of payment of the whole or part of the liability for the superannuation contributions surcharge arising because of the entitlement of the former Master to receive a pension under this Act or the entitlement of the deceased former Master's spouse or eligible child to receive a pension under this Act.
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 21 | Act No. 19/2001 |
(2) An election under sub-section (1) must—
(a) be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice was issued in respect of the deceased former Master's pension or his or her spouse's or eligible child's pension; and (b) (not exceeding the superannuation
specify the amount of the lump sum by the commutation of the pension; and
(c) authorise the Minister to pay the lump sum on behalf of the person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former Master to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (d) be accompanied by a copy of the notice.
104I. Actuary's calculation of reduction of
pensions of Masters' spouses and eligible
children(1) If an election is made under section 104H, the Minister must within 10 days after the day on which the Minister received the
election—
(a)
cause an actuary to determine the extent to which the pension of a person who is entitled to receive a pension under this Act as the spouse or eligible
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 s. 21 child of a deceased former Master
otherwise payable under this Act will
be reduced subject to section 104J(3)
and taking into account the specified
amount of the lump sum to be provided
by the commutation of the pension; and
(b) notify the person of the actuary's determination under sub-section (1)(a). (2) A person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former Master may revoke his or her election under section 104H within
10 days after the Minister's notification
under sub-section (1)(b).104J. Payment and commutation of pensions of
former Masters' spouses and eligible
children
(1) If an election under section 104H is in operation, the Minister must cause the amount of the lump sum to be paid to the
Commissioner of Taxation within the period
stated in the superannuation contributions
surcharge notice to be applied towards
payment of the superannuation contributions
surcharge.(2) On payment of the lump sum, the pension of
a person entitled to receive a pension as the
spouse or eligible child of the deceased
former Master otherwise payable from time
to time under this Act must be reduced to the
extent determined under section 104I.
(3) For the purposes of section 104I—
(a)
the reduction of any future entitlement of the Master's spouse or eligible child to a pension must not exceed 15% of—
Judicial and Other Pensions Legislation (Amendment) Act 2001
| s. 21 | Act No. 19/2001 |
(i) an amount equal to the total pension entitlement of the Master and his or her spouse and eligible children on the day on which the Master resigned or retired; or
(ii) in the case of the Master's death while in office, an amount equal to his or her spouse's and eligible children's total pension
entitlement on the day on which
the Master died; and
(b)
the reduction must be a fixed percentage to be applied to the pension entitlement under the Act; and
(c)
the reduction must be applied from the day of payment of the lump sum under sub-section (1).".
═══════════════
Judicial and Other Pensions Legislation (Amendment) Act 2001
Act No. 19/2001 Endnotes
ENDNOTES
†
Minister's second reading speech—
Legislative Assembly: 3 May 2001
Legislative Council: 22 May 2001
The long title for the Bill for this Act was "to amend the Attorney-
General and Solicitor-General Act 1972, the Constitution Act 1975,
the County Court Act 1958, the Magistrates' Court Act 1989, the
Public Prosecutions Act 1994 and the Supreme Court Act 1986 to
provide for the commutation of pensions under these Acts for the
purposes of payment of the superannuation contributions surcharge andthe consequent adjustment of pensions and for other purposes."
Constitution Act 1975:
Absolute majorities:
Legislative Assembly: 17 May 2001
Legislative Council: 24 May 2001
0
0
0