Local Government Superannuation (Relevant Persons Scheme) Regulation 1994 (Qld)

Queensland Subordinate Legislation 1994 No. 238 Local Government Superannuation Act 1985 LOCAL GOVERNMENT SUPERANNUATION (RELEVANT PERSONS SCHEME) REGULATION 1994 TABLE OF PROVISIONS Section Page 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Approval of rule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . 3 AMENDMENT OF LOCAL GOVERNMENT SUPERANNUATION (RELEVANT PERSONS SCHEME) RULE 1993

s1 2 s3 Local Government Superannuation (Relevant No. 238, 1994 Persons Scheme) ˙ Short title 1. This regulation may be cited as the Local Government Superannuation (Relevant Persons Scheme) Regulation 1994 . ˙ Commencement 2. This regulation commences on 1 July 1994. ˙ Approval of rule 3. The Local Government Superannuation (Relevant Persons Scheme) Amendment Rule 1994 1 set out in the Schedule is approved. 1 The Local Government Superannuation (Relevant Persons Scheme) Rule 1993 was initially approved in the Local Government Superannuation (Relevant PersonsScheme) Regulation 1993 SL No. 275.

3 Local Government Superannuation (Relevant Persons Scheme) No. 238, 1994 ¡ SCHEDULE AMENDMENT OF LOCAL GOVERNMENT SUPERANNUATION (RELEVANT PERSONS SCHEME) RULE 1993 section 3 Short title 1. This rule may be cited as the Local Government Superannuation (Relevant Persons Scheme) Amendment Rule 1994 . Rule amended 2. This rule amends the Local Government Superannuation (Relevant Persons Scheme) Rule 1993 . Amendment of s 3 (Definitions) 3.(1) Section 3, definitions “Commissioner” , “employer contributions” , “member” , “relevant law” and “relevant person” — omit. (2) Section 3— insert— ‘ “Commissioner” has the same meaning as in the Superannuation Industry (Supervision) Act 1993 (Cwlth); “employer contributions” means— (a) in relation to a member who is a councillor— (i) if the Superannuation Guarantee Charge Act 1992 (Cwlth) applies— (A) the amount of contributions payable by an employer

4 Local Government Superannuation (Relevant Persons Scheme) SCHEDULE (continued) No. 238, 1994 necessary to avoid payment of the superannuation guarantee charge under the Superannuation Guarantee Charge Act 1992 (Cwlth); or (B) the amount mentioned in subsubparagraph (A) together with an additional amount the employer chooses to contribute to the Plan for the member; or (ii) if the Superannuation Guarantee Charge Act 1992 (Cwlth) does not apply—the amount the employer chooses to contribute to the Plan for the member; or (b) for a member who is not a councillor—the amount of contributions payable by an employer necessary to avoid payment of the superannuation guarantee charge under the Superannuation Guarantee Charge Act 1992 (Cwlth); “member” means a relevant person for whom a local government has chosen to contribute to the Plan; “relevant law” means— (a) the Income Assessment Act 1936 (Cwlth); or (b) the Occupational Superannuation Standards Act 1987 (Cwlth); or (c) the Superannuation Industry (Supervision) Act 1993 (Cwlth); or (d) an Act of the State or Commonwealth that the Plan or the Board must comply with to secure, or better secure, a tax concession or to avoid a penalty, detriment or disadvantage.’. Amendment of s 4 (Meaning of “spouse”) 4. Section 4(1)(c)(ii) and (2)(b)(ii)— omit. Amendment of s 14 (Death benefits) 5. Section 14(2)—

5 Local Government Superannuation (Relevant Persons Scheme) SCHEDULE (continued) No. 238, 1994 omit, insert— ‘ (2) The Board may pay the whole benefit to 1 or more of the following persons— (a) a spouse of the deceased; (b) a child of the deceased or of the deceased’s spouse if, at the deceased’s death, the child was— (i) under 18; and (ii) a dependant of the deceased; (c) a person or body that will hold the benefit on trust for the maintenance of a person mentioned in paragraph (a) or (b); (d) the deceased’s legal personal representative.’. ENDNOTES 1. Made by the Governor in Council on 30 June 1994. 2. The amendments approved in this regulation were made by the Board on 16 June 1994. 3. Notified in the Gazette on 1 July 1994. 4. Laid before the Legislative Assembly on . . . 5. The administering agency is the Department of Housing, Local Government and Planning. © State of Queensland 1994