Military Superannuation and Benefits Act 1991 (Cth)

Military Superannuation and Benefits Act 1991

No. 135, 1991

Compilation No. 27

Compilation date: 28 September 2022

Includes amendments up to: Act No. 146, 2020

Registered: 29 September 2022

This compilation includes a commenced amendment made by Act No. 112, 2020

About this compilation

This compilation

This is a compilation of the Military Superannuation and Benefits Act 1991 that shows the text of the law as amended and in force on 28 September 2022 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

An Act to make provision for and in relation to an occupational superannuation scheme for, and the payment of other benefits to, members of the Defence Force, and for related purposes

Part 1Preliminary 1Short title

This Act may be cited as the Military Superannuation and Benefits Act 1991.

2Commencement

(1)
Parts 1, 2, 6 and 7 and sections 42, 47 and 50 to 52 commence on the day on which this Act receives the Royal Assent.
(2)
Section 61 commences on 1 September 1991.
(3)
The remaining provisions of this Act commence on 1 October 1991.

3Interpretation

(1)
In this Act, unless the contrary intention appears:
associate benefit means a benefit that is payable under provisions of the Trust Deed that are authorised by section 5A.
Board means the Military Superannuation and Benefits Board of Trustees No. 1 established by section 18, as in force before its repeal by item 110 of Schedule 1 to the Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011.
CSC (short for Commonwealth Superannuation Corporation) has the same meaning as in the Governance of Australian Government Superannuation Schemes Act 2011.
DFRDB Act means the Defence Force Retirement and Death Benefits Act 1973.
Fund means the fund established, and vested in the Board, by the Trust Deed.
Note: From 1 July 2011, the fund is vested in CSC.
member of the Scheme has the meaning given by sections 6 and 7.
Rules means the Rules for the administration of the Scheme set out in the Schedule to the Trust Deed.
Scheme means the superannuation scheme established by the Trust Deed.
Trust Deed means the deed referred to in section 4 and includes that deed as subsequently amended under section 5.
(2)
Unless the contrary intention appears, a word or expression:
(a)
defined, for the purposes of the Rules, in Schedule 1 to the Rules; and
(b)
used in a provision of this Act other than the Deed;
has in that provision the same meaning as it has in the Rules.

3AApplication of the Criminal Code

Chapter 2 of the Criminal Code applies to all offences against this Act.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

Part 2The Trust Deed 4Deed to establish Superannuation Scheme etc.

(1)
Not later than 30 days after the commencement of this Act, the Minister must, for and on behalf of the Commonwealth, by deed:
(a)
establish an occupational superannuation scheme for the benefit of persons who, on and after the commencement of Part 3, will be, under that Part, members of the scheme; and
(b)
establish, and vest in the Board, a fund for the purposes of the superannuation scheme; and
(c)
set out the functions and powers of the Board.
(2)
The deed must be in the form set out in the Schedule.

5Amendment of Trust Deed

(1)
The Minister may, by legislative instrument signed by the Minister, amend the Trust Deed.
(1AA)
Without limiting subsection (1), the Minister may amend the Trust Deed to:
(a)
authorise CSC to:
(i)
accept particular kinds of amounts in respect of particular kinds of people who are not members of the Scheme; and
(ii)
deal with those amounts under the Deed; and
(b)
define the functions of CSC in relation to those amounts; and
(c)
include provisions in the Rules dealing with:
(i)
the manner in which those amounts will be dealt with; and
(ii)
the benefits that are to become payable in relation to those amounts; and
(iii)
the circumstances in which entitlements to receive those benefits will arise; and
(iv)
any other matter relating to those amounts or those benefits.
(1A)
The Minister may not amend the Trust Deed unless:
(a)
CSC has consented to the amendment; or
(b)
the amendment:
(i)
relates to a payment of an employer contribution that will, after the making of the amendment, be required or permitted to be made under this Act; or
(ii)
relates solely to the termination of the Scheme; or
(iii)
is made in circumstances covered by regulations made for the purposes of subparagraph 60(1)(b)(iii) of the Superannuation Industry (Supervision) Act 1993.
(1B)
For the purposes of subparagraph (1A)(b)(i), a payment under the Trust Deed is taken to be a payment of an employer contribution.
(2)
If compliance with a provision of the Trust Deed as amended under subsection (1) would have the effect that the Scheme:
(a)
would not be a regulated superannuation fund within the meaning of the Superannuation Industry (Supervision) Act 1993; or
(b)
would not comply with that Act;
that provision is invalid.

5AAmendments of Trust Deed to implement family law interest splitting

(1)
Without limiting subsection 5(1), amendments under that subsection:
(a)
may provide that, when a splitting agreement or splitting order is received by CSC in respect of a superannuation interest under this Act:
(i)
the non‑member spouse is entitled to benefits determined in accordance with the Rules; and
(ii)
the benefits of the member spouse are reduced in accordance with the Rules; and
(b)
may provide that, when a splitting agreement or splitting order is received by CSC in respect of a superannuation interest under:
(i)
section 52 of the Defence Act 190 3; or
(ii)
the Defence Force Retirement and Death Benefits Act 1973;
the non‑member spouse is entitled to benefits determined in accordance with the Rules; and
(c)
may make any other provision that is related to, or consequential on, provisions referred to in paragraph (a) or (b).
(2)
Subparagraph (1)(b)(ii) does not apply in a case covered by subsection 49B(2) of the Defence Force Retirement and Death Benefits Act 1973.
(3)
Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply to amendments referred to in subsection (1) of this section.
(4)
In this section:
member spouse means a member spouse within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
non‑member spouse means a non‑member spouse within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
splitting agreement means:
(a)
a superannuation agreement (within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975); or
(b)
a flag lifting agreement (within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975) that provides for a payment split (within the meaning of that Part).
splitting order means a splitting order within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
superannuation interest means a superannuation interest within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

Part 3Members of Superannuation Scheme 6Membership of Superannuation Scheme

(1)
Each of the following persons is a member of the Scheme:
(a)
a person who is a member of the Permanent Forces;
(b)
a member of the Reserves who is rendering a period of continuous full‑time service.
(2)
This section is subject to section 7.

7Persons excluded from membership of Superannuation Scheme

Defence Force Retirement and Death Benefits scheme
(1)
A person is not a member of the Scheme if the person is an eligible member of the Defence Force for the purposes of the DFRDB Act.
Those commencing on or after 1 July 2016
(2)
A person is not a member of the Scheme if:
(a)
the person does not have a preserved benefit that includes an amount of employer benefit; and
(b)
on or after 1 July 2016:
(i)
the person becomes a member of the Permanent Forces; or
(ii)
the person, as a member of the Reserves, begins to render continuous full‑time service.
Those choosing Australian Defence Force Superannuation
(3)
A person is not a member of the Scheme if the person has chosen to become an ADF Super member under section 12 of the Australian Defence Force Superannuation Act 2015 (whether or not the person is still an ADF Super member).

8Cases where person taken not to have ceased to be a member

Where a person ceases to be a member and, immediately after so ceasing, again becomes a member, the person is taken, for the purposes of this Act, not to have ceased to be a member.

Part 4Contributions 9Contributions of members to Superannuation Scheme etc. to be deducted from salary

Any contribution payable by a member under the Rules may be deducted from the member’s salary and paid to CSC.

10Contributions to Superannuation Scheme etc. by Department

(1)
The Department must pay to CSC, in accordance with the Rules, all contributions that under the Rules are payable by the Department in respect of a member.
(2)
Where any amount payable by the Department under subsection (1) remains unpaid after the day on which payment was due, the Department is liable to pay to CSC interest on that amount at such rate as CSC determines from time to time.

Part 5Payment of benefits 11Interpretation

In this Part, a reference, in relation to a person who has ceased to be a member, to a member benefit, or to the part of a member benefit, that is totally funded is a reference to a member benefit, or to that part of a member benefit that consists only of:
(a)
contributions that have been paid by the person to CSC on or after the day on which the person became, or last became, a member; and
(b)
the interest on those contributions.

12Member benefits

Where a member benefit becomes payable under the Rules to a person who has ceased to be a member:
(a)
if the member benefit is totally funded—the member benefit is payable to the person by CSC; or
(b)
if paragraph (a) does not apply:
(i)
an amount equal to the part of the member benefit that is totally funded is payable by CSC to the Commonwealth; and
(ii)
the member benefit is payable to the person by the Commonwealth.

13Employer benefits

Where an employer benefit becomes payable under the Rules to a person who has ceased to be a member:
(a)
an amount equal to the funded employer benefit in relation to the person is payable by CSC to the Commonwealth; and
(b)
any benefit to which the person is entitled is payable to the person by the Commonwealth.

14Preserved benefits

(1)
Where:
(a)
a preserved benefit, or part of a preserved benefit, applicable to a person who has ceased to be a member becomes payable; and
(b)
the preserved benefit, or the part of the preserved benefit, consists only of an amount of member benefit;
then:
(c)
if the preserved benefit consists only of an amount of member benefit that is totally funded—the preserved benefit, or the part of the preserved benefit, is payable to, or in respect of, the person by CSC; or
(d)
if paragraph (c) does not apply:
(i)
an amount equal to:
(A)
if the total amount of preserved benefit is payable—the part of the member benefit that is totally funded; or
(B)
if a part of a preserved benefit is payable—a corresponding part of the part of the member benefit that is totally funded;
is payable by CSC to the Commonwealth; and
(ii)
the preserved benefit, or the part of the preserved benefit, is payable to, or in respect of, the person by the Commonwealth.
(2)
Where:
(a)
a preserved benefit applicable to a person who has ceased to be a member becomes payable; and
(b)
the preserved benefit includes both an amount of member benefit and an amount of employer benefit;
then:
(c)
an amount equal to the sum of:
(i)
the part of the member benefit included in the preserved benefit that is totally funded; and
(ii)
so much of the funded employer benefit in relation to the person as is included in the preserved benefit;
is payable by CSC to the Commonwealth; and
(d)
the preserved benefit is payable to, or in respect of, the person by the Commonwealth.

15Payment by or to the Commonwealth on reclassification of invalidity pensioner

(1)
Where a person who is an invalidity pensioner classified as Class A or Class B is reclassified as Class C, the Commonwealth must pay to CSC an amount equal to the amount of the funded employer benefit in relation to the person at the time when the person was retired on the ground of invalidity.
(2)
Where:
(a)
a person who was an invalidity pensioner classified as Class A or Class B was reclassified as Class C; and
(b)
the person is subsequently reclassified as Class A or Class B;
CSC must pay to the Commonwealth an amount equal to the funded employer benefit in relation to the person.

16Payment by Commonwealth where an invalidity pensioner again becomes a member

Where a person who is an invalidity pensioner again becomes a member, the Commonwealth must pay to CSC an amount equal to the amount of the funded employer benefit in relation to the person at the time when the person was retired on the ground of invalidity.

16APayments relating to associate benefits

(1)
Where an associate benefit becomes payable under the Rules, the Commonwealth must pay the benefit to such person or persons as are appropriate under the Rules.
(2)
CSC must pay to the Commonwealth any amount that CSC is required under the Rules to pay to the Commonwealth in respect of an associate benefit.

16BRecoverable payments

(1)
If, apart from this subsection, the Commonwealth does not have power, under this Act, to pay an amount (the relevant amount) to a person (the recipient) purportedly as a benefit under the Rules, then the Commonwealth may pay the relevant amount to the recipient.
Recovery
(2)
If a payment is made under subsection (1) to the recipient, the relevant amount:
(a)
is a debt due to the Commonwealth by the recipient; and
(b)
may be recovered by CSC, on behalf of the Commonwealth, in a court of competent jurisdiction.
(3)
If:
(a)
a payment is made under subsection (1) to the recipient; and
(b)
the recipient is receiving, or is entitled to receive, a benefit under the Rules;
then:
(c)
the relevant amount; or
(d)
such part of the relevant amount as the Board of CSC determines;
may, if the Board of CSC so directs, be recovered by deduction from that benefit.

16CRecoverable death payments

(1)
If, apart from this subsection, the Commonwealth does not have power under this Act to pay an amount (the relevant amount) in any of the following circumstances:
(a)
the relevant amount is deposited to an account kept in the name of a deceased person;
(b)
the relevant amount is deposited to an account kept in the names of a deceased person and another person;
(c)
the relevant amount is paid by way of a cheque made out to a deceased person;
the Commonwealth may pay the relevant amount in the circumstances mentioned in paragraph (a), (b) or (c), so long as:
(d)
on the last day on which changes could reasonably be made to the payment of the relevant amount, the chief executive officer (however described) of CSC did not know that the deceased person had died; and
(e)
apart from this subsection, the relevant amount would have been payable as a benefit to the deceased person if the deceased person had not died.
(2)
If a payment is made under subsection (1), the relevant amount is taken to have been paid to the deceased person’s estate.
Recovery
(3)
If a payment is made under subsection (1), the relevant amount:
(a)
is a debt due to the Commonwealth by the legal personal representative of the deceased person; and
(b)
may be recovered by CSC, on behalf of the Commonwealth, in a court of competent jurisdiction.

16DReports about recoverable payments and recoverable death payments

(1)
CSC must cause a report of the following information to be published, in such manner as the Board of CSC thinks fit:
(a)
the number of payments that any employee of CSC was aware of that were made under subsection 16B(1) or 16C(1) during the reporting period (see subsection (2) of this section);
(b)
the total amount of payments referred to in paragraph (a);
(c)
the number of payments made under subsection 16B(1) or 16C(1) that any employee of CSC became aware of during the reporting period that were made during an earlier reporting period;
(d)
the total amount of payments referred to in paragraph (c);
(e)
for each payment referred to in paragraph (c)—the reporting period in which the payment was made.
(2)
The reporting period is:
(a)
a financial year; or
(b)
if a shorter recurring period is prescribed under paragraph (5)(a)—that period.
(3)
A report is not required if no employee of CSC is aware of any payments referred to in paragraph (1)(a) or (c).
When report must be provided
(4)
The report must be provided before the end of the following period:
(a)
4 months after the end of the reporting period;
(b)
if a lesser number of months has been prescribed for the reporting period under paragraph (5)(b)—that number of months after the end of the reporting period.
Power to make legislative instruments
(5)
The Minister may, by legislative instrument, prescribe:
(a)
a period for the purposes of paragraph (2)(b); or
(b)
a number of months for a reporting period for the purposes of paragraph (4)(b).

17Appropriation

Any payment by the Commonwealth under this Part is to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.

Part 6CSC 18Functions and powers

(1)
The functions and powers of CSC are those set out in the Trust Deed.
Note: For other functions of CSC, see section 8 of the Governance of Australian Government Superannuation Schemes Act 2011.
(2)
CSC is also responsible for the general administration of this Act.

Part 9Miscellaneous 42Cost of administration of Act etc.

The costs of the administration of this Act and of the Trust Deed, excluding the costs of and incidental to the management of the Fund by CSC and the investment of its money, are to be paid out of money appropriated from time to time by Parliament for the purpose.

42ACSC liable to pay surcharge under the Superannuation Contributions Tax (Assessment and Collection) Act 1997

(1)
To remove any doubt, it is stated that:
(a)
for the purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997, CSC in its capacity as a superannuation provider is an entity distinct from the Commonwealth; and
(b)
consequently, section 33 of that Act does not affect the liability of CSC under that Act to pay surcharge on the surchargeable contributions of members.
(2)
Amounts payable by CSC under subsection 16(6) of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 are to be paid out of the Consolidated Revenue Fund, which is appropriated accordingly.

43Recovery of unpaid contributions etc.

(1)
Any amount (including an amount of contributions) that is payable to CSC under this Act or the Rules may be recovered by CSC in a court of competent jurisdiction as a debt.

(2)
Any contribution payable by a person to CSC under the Rules that remains unpaid when the person ceases to be a member may be deducted from any payment or payments of benefit payable under the Rules to, or in respect of, the person.
(3)
Where for any reason (including the making of, or cancellation of, an election under the Rules), CSC had paid an amount of benefit that is, or has become, not payable:
(a)
the amount so paid may be recovered by CSC in a court of competent jurisdiction as a debt; or
(b)
where the person to whom that amount was paid is receiving, or is entitled to receive, a benefit under the Rules, the amount so paid, or such part of that amount as CSC determines, may, if CSC in its discretion so directs, be recovered by deduction from that benefit.

44Payment of fees

(1)
Such fees as are prescribed are payable to the Commonwealth by a person who, under the Rules, requests CSC to reconsider one of its decisions.
(2)
The regulations may make provision for and in relation to the refund of any fees paid under subsection (1).

45Assignment of benefits

No pension or other benefit payable under the Rules is capable of being assigned.

46Member etc. bound by Rules

(1)
A person who is, or has ceased to be, a member is subject to the Rules to the extent that they are applicable in relation to the person.
(1A)
A person who is, or has ceased to be, an associate is subject to the Rules to the extent that they are applicable in relation to the person. For this purpose, associate means a person to whom an associate benefit is payable.
(2)
The Commonwealth is subject to the Rules to the extent that they are applicable in relation to the Commonwealth.

47Indemnification

(1)
Any matter or thing done, or omitted to be done, in good faith by:
(d)
a member of an Incapacity Classification Committee established under the Rules; or
(e)
a member of a Reconsideration Advisory Committee established under the Rules;
does not subject him or her personally to any action, liability, claim or demand.
(2)
Subsection (1) does not preclude CSC from being subject to any action, liability, claim or demand.

48Bank not liable in respect of certain payments out of account of deceased pensioner

(1)
In this section:
bank includes, but is not limited to, a body corporate that is an ADI (authorised deposit‑taking institution) for the purposes of the Banking Act 1959.
primary pension means a pension payable to a pensioner.
(2)
Where:
(a)
after the death of a retirement pensioner, an amount purporting to be an instalment of primary pension payable to the pensioner on a pension pay day not later than the 7th pension pay day after his or her death is paid into an account of the pensioner with a bank; and
(b)
the bank pays, out of that account, to the spouse of the deceased pensioner an amount not exceeding the amount so paid into the account;
then, in spite of any other law, the bank is not liable to the Commonwealth, the personal representative of the deceased pensioner or anyone else for any loss incurred because of the payment of that amount to the spouse of the pensioner.

48ACSC may rely on information supplied by the Department

(1)
For the purposes of the Trust Deed in its application to or in respect of a person who is or has been a member of the Scheme, CSC may presume that any information provided to CSC by the Department is correct.
(2)
If a tribunal, authority or person is empowered:
(a)
to review a decision of CSC under this Act, the regulations or the Trust Deed; and
(b)
to vary, or make a decision in substitution for, CSC’s decision under this Act, the regulations or the Trust Deed;
the tribunal, authority or person is not bound by any presumption made by CSC under subsection (1).

49Amendments to Trust Deed disallowable under the Legislation Act 2003

Despite regulations made for the purposes of paragraph 44(2)(b) of the Legislation Act 2003, section 42 (disallowance) of that Act applies to an instrument amending the Trust Deed.

51Delegation by Minister

The Minister may, by signed instrument, delegate all or any of his or her powers under this Act or the regulations to:
(a)
CSC or an employee of CSC; or
(aa)
a director (within the meaning of the Governance of Australian Government Superannuation Schemes Act 2011); or
(b)
an officer of the Department; or
(d)
an officer of the Defence Force.

51ATransitional – MSB Instrument No. 3 of 1993 to have retrospective effect

Application
(1)
This section applies to a member benefit that was or is payable under the Rules to a person because the person ceased to be a member during either of the following periods:
(a)
the period beginning on 1 October 1991 and ending at the end of 26 May 1992;
(b)
the period beginning on 9 September 1992 and ending at the end of 21 April 1993.
Retrospective effect
(2)
In calculating the member benefit, the Rules have effect as if MSB Instrument No. 3 of 1993 had been made, and had come into force, on 1 October 1991.
Repayment of excess
(3)
If:
(a)
the member benefit has been paid to the person; and
(b)
the amount paid exceeds the amount that the person would have been entitled to be paid if MSB Instrument No. 3 of 1993 had been made, and had come into force, on 1 October 1991;
the person is liable to repay the amount of the excess.
Recovery of repayment
(4)
If a person is liable to repay an amount under subsection (3):
(a)
the amount may be recovered as a debt due to the Board or the Commonwealth, as the case may be; and
(b)
the amount may be deducted from any other amount that is payable to the person by the Board or the Commonwealth, as the case may be.
Definition
(5)
In this section:
MSB Instrument No. 3 of 1993 means Instrument No. 3 of 1993 made under subsection 5(1) on 19 April 1993 and notified in the Gazette on 22 April 1993.

51BTransitional – recoverable payments relating to retention benefit

(1)
If, apart from this subsection, the Commonwealth does not have power, under repealed Part 8 of this Act as continued in force by item 4 of Schedule 4 to the Defence Legislation Amendment Act (No. 1) 2005, to pay an amount (the relevant amount) to a person (the recipient) purportedly as a retention benefit, then the Commonwealth may pay the relevant amount to the recipient.
Recovery
(2)
If a payment is made under subsection (1) to the recipient, the relevant amount:
(a)
is a debt due to the Commonwealth by the recipient; and
(b)
may be recovered by the Secretary of the Department, on behalf of the Commonwealth, in a court of competent jurisdiction.
(3)
If:
(a)
a payment is made under subsection (1) to the recipient; and
(b)
the recipient is receiving, or is entitled to receive, an amount under a determination made under Part IIIA of the Defence Act 1903;
then:
(c)
the relevant amount; or
(d)
such part of the relevant amount as the Secretary of the Department determines;
may, if the Secretary of the Department so directs, be recovered by deduction from the amount mentioned in paragraph (b).
Appropriation
(4)
For the purposes of repealed section 39 of this Act as continued in force by item 4 of Schedule 4 to the Defence Legislation Amendment Act (No. 1) 2005, a payment under subsection (1) of this section is taken to be a retention benefit.
Retention benefit
(5)
For the purposes of this section, retention benefit means retention benefit under repealed Part 8 of this Act as continued in force by item 4 of Schedule 4 to the Defence Legislation Amendment Act (No. 1) 2005.

51CTransitional – reports about recoverable payments

(1)
During the applicable publication period for a reporting period, the Secretary of the Department must cause to be published, in such manner as the Secretary thinks fit, a report that sets out:
(a)
the number of payments made under subsection 51B(1) during the reporting period; and
(b)
the total amount of those payments.
(2)
However, a report is not required if the number mentioned in paragraph (1)(a) is zero.
Deferred reporting
(3)
Subsection (1) of this section does not require a report to deal with a payment unless, before the preparation of the report, a Departmental official was aware the payment was made under subsection 51B(1).
(4)
For the purposes of this section, if:
(a)
a payment was made under subsection 51B(1) in a reporting period; and
(b)
because of subsection (3) of this section, subsection (1) of this section did not require a report to deal with the payment; and
(c)
during a later reporting period, a Departmental official becomes aware that the payment was made under subsection 51B(1);
the payment is subject to a deferred reporting obligation in relation to the later reporting period.
(5)
If one or more payments made under subsection 51B(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the Secretary of the Department must, during the applicable publication period for the later reporting period:
(a)
prepare a report that sets out:
(i)
the number of those payments; and
(ii)
the total amount of those payments; and
(iii)
the reporting period during which the payments were made; and
(b)
if a report is required under subsection (1) in relation to the later reporting period—include the paragraph (a) report in the subsection (1) report; and
(c)
if paragraph (b) does not apply—publish, in such manner as the Secretary thinks fit, the paragraph (a) report.
Reporting period
(6)
For the purposes of this section, a reporting period is:
(a)
a financial year; or
(b)
if a shorter recurring period is specified in a legislative instrument made by the Minister—that period.
Applicable publication period
(7)
For the purposes of this section, the applicable publication period for a reporting period is the period of:
(a)
4 months; or
(b)
if a lesser number of months is specified, in relation to the reporting period, in a legislative instrument made by the Minister—that number of months;
beginning immediately after the end of the reporting period.
Departmental official
(8)
For the purposes of this section, Departmental official means an official (within the meaning of the Public Governance, Performance and Accountability Act 2013) of the Department.

52Regulations

(1)
The Governor‑General may make regulations, not inconsistent with this Act, prescribing all matters that:
(a)
are required or permitted to be prescribed by this Act; or
(b)
are necessary or convenient to be prescribed for carrying out or giving effect to this Act.
(2)
Regulations may not be made after the commencement of this subsection unless:
(a)
CSC has consented to the making of the regulations; or
(b)
the regulations:
(i)
relate to a payment of an employer contribution that will, after the making of the regulations, be required or permitted to be made under this Act; or
(ii)
relate solely to the termination of the Scheme; or
(iii)
are made in circumstances covered by regulations made for the purposes of subparagraph 60(1)(b)(iii) of the Superannuation Industry (Supervision) Act 1993.
(3)
For the purposes of subparagraph (2)(b)(i), a payment under the Trust Deed is taken to be a payment of an employer contribution.

ScheduleForm of Trust Deed

Section 4

THIS DEED is made on 1991

BY THE COMMONWEALTH OF AUSTRALIA (in this Deed called “the Commonwealth”)

WHEREAS section 4 of the Military Superannuation and Benefits Act 1991 (in this Deed called “the Act”) provides that the Minister, for and on behalf of the Commonwealth, must, within 30 days after the commencement of the Act, by Deed establish an occupational superannuation scheme in order to provide benefits for members of the Defence Force.

NOW THIS DEED WITNESSES as follows:

Interpretation

1.(1) In this Deed, where the context requires or admits, a reference to the Deed shall include a reference to the Rules, as set out in the Schedule (in this Deed called “the Rules”), and the Rules shall form part of the Deed. In the case of an inconsistency between the provisions of the Deed and the Rules, the provisions of the Deed shall prevail.

(2) In this Deed, where the context requires or admits, words and expressions defined in the Act or the Rules have the same meanings when used in the Deed. The headings in this Deed and in the Rules are for the convenience of reference only and shall not affect their interpretation.

(3) In this Deed “Minister” means:

(a)
the Commonwealth Minister of State for Defence;
(b)
if 2 or more Commonwealth Ministers administer Departments which have functions in relation to the administration of matters to which the Deed relates, the Minister who administers the Department which has the function in relation to each of those matters; or
(c)
a member of the Executive Council acting for the time being for and on behalf of any of those Ministers.

Establishment of the Superannuation Scheme and the Fund

2.(1) There is hereby established an occupational superannuation scheme to be known as the Military Superannuation and Benefits Scheme (in this Deed called “the Superannuation Scheme”) to come into force on 1 October 1991 for the benefit of:

(i)
members of the Permanent Forces; and
(ii)
members of the Emergency Forces and the Reserve Forces,

to be administered in accordance with the Deed by the Military Superannuation and Benefits Board of Trustees No. 1 established by the Act (in this Deed called “the Board”).

(2) For the purposes of the Superannuation Scheme there is hereby established and vested in CSC a fund to be known as the Military Superannuation and Benefits Fund No. 1 (in this Deed called “the Fund”).

Functions and powers of the CSC

3.(1) The functions of CSC are to administer the Superannuation Scheme and to manage and invest the Fund in accordance with the provisions of the Act and this Deed including, without limiting the generality of the foregoing, the following functions:

(a)
to pay benefits to or in respect of members, and to make payments to and receive payments from the Commonwealth, as provided for in the Act;
(b)
to provide advice to the Minister on proposed changes to the Act and the Deed; and
(c)
to determine interest rates for the purposes of the Superannuation Scheme.

(2) CSC has power in Australia and elsewhere to do all things necessary or convenient to be done for, or in connection with, the performance of its functions and, in particular, may:

(a)
give guarantees;
(b)
underwrite or sub‑underwrite any form of investment including the underwriting or sub‑underwriting of the issue of shares, debentures or units in a unit trust;
(c)
borrow moneys and give security over the whole or any part of the assets of the Fund;
(d)
appoint agents and attorneys;
(e)
act as agent for other persons;
(f)
engage consultants and investment managers;
(g)
establish an Incapacity Classification Committee to determine members’ incapacity classifications under the Rules;
(h)
establish a Reconsideration Advisory Committee or Committees to examine and report on decisions of CSC and its delegates under the Rules relating to members’ entitlements to benefits;
(i)
take action to control or manage, or to enhance or protect, the value of, any investment made out of the Fund, or to enhance or protect, the return on any such investment.

(3) In exercising its functions and powers CSC shall have regard to:

(a)
the interests of members and the Commonwealth;
(b)
any statement of the policy of the Commonwealth Government on any matter that is relevant to the performance of the functions, duties and powers of CSC furnished to CSC by the Minister with a request that CSC consider that policy;

but notwithstanding anything contained in any statement of Commonwealth Government policy or the Deed, CSC shall, in exercising its functions and powers, comply with the requirements of the Occupational Superannuation Standards Act 1987 and Regulations applicable to the Fund and the Superannuation Scheme.

Appointment of Trustees

4.(1) Four of the 5 Trustees constituting CSC shall be appointed by the Minister having regard to the following:

(a)
2 of the Trustees shall be persons with experience in, and knowledge of, the formulation of government policy and public administration; and
(b)
2 of the Trustees shall be members of the Defence Force nominated by the Chief of the Defence Force, one being an officer and the other a member, other than an officer.

(2) The 5th Trustee, who will also be the Chairperson of CSC, shall be appointed by the Minister after consultation with the Minister for Finance in relation to the appointment.

(3) The Chairperson and the Trustees nominated by the Chief of the Defence Force shall be appointed for such period, not exceeding 3 years, as the Minister specifies in the instrument of appointment. The Trustees referred to in subclause 4 (1) (a) shall hold office at the Minister’s pleasure.

(4) A Trustee shall be eligible for re‑appointment.

(5) A Trustee shall hold office on such terms and conditions as are determined by the Minister.

(6) The performance of the functions, or the exercise of the powers, of CSC shall not be affected by reason of there being a vacancy in the membership of CSC.

(7) The Trustees shall be paid such remuneration and allowances as are determined by the Remuneration Tribunal but, if no determination of that remuneration or allowances by the Tribunal is in operation, they shall be paid such remuneration and allowances as are determined by the Minister.

(8) The Minister may grant leave of absence to a Trustee on such terms and conditions as to remuneration or otherwise as the Minister determines.

(9) A Trustee may resign office by writing signed by the Trustee and delivered to the Minister.

Termination of Appointment

5.(1) The Minister may terminate the appointment of a Trustee for:

(a)
misbehaviour or physical or mental incapacity; or
(b)
inefficiency or incompetence.

(2) If a Trustee:

(a)
becomes bankrupt, applies to take the benefit of any law for the relief of bankrupt or insolvent debtors, compounds with the Trustee’s creditors or makes an assignment of the Trustee’s remuneration for their benefit; or
(b)
fails, without reasonable excuse, to comply with the Trustee’s obligations under clause 7; or
(c)
is absent, except on leave granted by the Minister, from 3 consecutive meetings of CSC of which the Trustee has had notice;

the Minister may terminate the appointment of the Trustee.

Acting Appointments

6.(1) The Minister may appoint a person to act as Chairperson after consultation with the Minister for Finance in relation to the appointment:

(a)
during a vacancy in the office of Chairperson; or
(b)
during any period, or during all periods, when the Chairperson is absent from duty or from Australia or is, for any reason, unable to perform the duties of the office of Chairperson.

(2) The Minister may appoint a person to act as a Trustee:

(a)
during a vacancy in the office of a Trustee; or
(b)
during any period, or during all periods, when a Trustee is acting as Chairperson, is absent from Australia or is, for any reason, unable to perform the duties of that office.

(3) The Minister shall only appoint a person to act as a Trustee who meets the same criteria, as set out in subclauses 4 (1) (a) or (b), as the Trustee in whose place the Trustee is to act.

(4) An appointment under subclause (1) or (2) may be expressed to have effect only in such circumstances as are specified in the instrument of appointment.

(5) While a person is acting as Chairperson or as a Trustee, the person has and may exercise all the powers, and shall perform all the duties, of the Chairperson or the Trustee as the case may be.

(6) The Minister may:

(a)
determine the terms and conditions of appointment, including remuneration and allowances of a person appointed to act in an office under subclause (1) or (2); and
(b)
terminate such an appointment at any time.

(7) A person appointed to act in an office under subclause (1) or (2) may resign the appointment by writing signed by the person and delivered to the Minister.

Disclosure of Interests

7.(1) Each Trustee shall:

(a)
as soon as possible after, but in any case not later than 60 days after, appointment as a Trustee; and
(b)
as soon as possible after, but in any case not later than 60 days after, each anniversary of the Trustee’s appointment as a Trustee,

present to a meeting of CSC a statement in writing setting out particulars of those interests, whether pecuniary or otherwise and whether direct or indirect, of the Trustee as at the day of appointment or as at that anniversary, as the case requires, that could reasonably be expected to conflict with the proper performance by the Trustee of the Trustee’s duties as a Trustee.

(2) A statement presented by a Trustee to a meeting of CSC in pursuance of subclause (1) shall be incorporated into the minutes of the meeting.

(3) Where a Trustee acquires an interest, whether pecuniary or otherwise and whether direct or indirect, that could reasonably be expected to conflict with the proper performance by the Trustee of the Trustee’s duties as a Trustee and a statement containing particulars of the interest has not been given to a meeting of CSC in accordance with subclause (1), the Trustee shall, as soon as possible after acquiring that interest, present to a meeting of CSC a statement in writing setting out particulars of the interest and the statement shall be incorporated in the minutes of the meeting.

(4) A Trustee who has a direct or indirect pecuniary interest in a matter being considered by CSC shall, as soon as possible after the relevant facts have come to the Trustee’s knowledge, disclose the nature of the Trustee’s interest at a meeting of CSC.

(5) A disclosure under subclause (4) shall be recorded in the minutes of the meeting of CSC and the Trustee shall not, unless CSC or the Minister otherwise determines:

(a)
be present during any deliberation of CSC with respect to that matter; or
(b)
take part in any decision of CSC with respect to that matter.

(6) For the purpose of the making of a determination by CSC under subclause (5) in relation to a Trustee who has made a disclosure under subclause (4), a Trustee who has a direct or indirect pecuniary interest in the matter to which the disclosure relates shall not:

(a)
be present during any deliberation of CSC for the purpose of making the determination; or
(b)
take part in the making by CSC of the determination.

(7) Where a Trustee is obliged by subclause (4) to disclose the nature of an interest at a meeting of CSC, the fact that the Trustee has presented to a meeting of CSC a statement under subclause (1) or (3) that includes particulars of that interest does not relieve the Trustee of the Trustee’s obligation under subclause (4).

Meetings of the CSC of Trustees

8.(1) CSC shall hold such meetings as are necessary for the conduct of its affairs.

(2) The Chairperson may at any time convene a meeting of CSC and shall, when so requested in writing by another Trustee, convene a meeting of CSC within 30 days of receiving such notice.

(3) The Chairperson shall preside at all meetings of CSC at which the Chairperson is present. If the Chairperson is not present at a meeting of CSC, the Chairperson may nominate one of the Trustees to be Chairperson for the meeting. In the absence of such nomination, the Trustees shall elect one of the Trustees present at the meeting as a Chairperson for the meeting.

(4) At a meeting of CSC 4 Trustees, or acting Trustees, shall constitute a quorum and all decisions of CSC shall require a majority of 4 votes of the Trustees, or acting Trustees, present in person and voting.

(5) CSC shall keep accurate records of all meetings held by CSC.

Operation of the Fund

9.(1) All contributions and other moneys paid to CSC, or as directed by CSC, shall be held in trust by CSC in the Fund. The Fund shall be managed and invested by CSC in accordance with the Act and the Deed.

(2) The Fund shall comprise:

(a)
contributions made by members;
(b)
contributions made by the Commonwealth pursuant to the Act and the Deed;
(c)
any other moneys paid or transferred to CSC pursuant to the Act and the Deed or which become subject to the trusts of the Deed;
(d)
the income arising from investments; and
(e)
any accretions to or profits on realisation of investments.

(3) The Fund shall be used by CSC to pay benefits to or in respect of members, to make payments to the Commonwealth in respect of members’ benefits as provided for in the Act and to pay the costs and expenses of the management and investment of the Fund.

Investment of the Fund

10.(1) For the purposes of this clause:

(a)
“invest” means expend moneys with a view to obtaining a present or future financial return (whether by way of income, profit or otherwise); and
(b)
“profit” includes capital profit.

(2) Moneys standing to the credit of the Fund which CSC, after consultation with its investment manager, is of the opinion are moneys that are not for the time being required for the purpose of making payments out of the Fund under the Act and the Deed shall, so far as is practicable, be invested by CSC in accordance with the Act and the Deed, but CSC shall so manage the Fund that moneys that are from time to time required to pay benefits that are payable out of the Fund are available for that purpose.

(3) Moneys that, by virtue of subclause (2), are required to be invested by CSC may be invested in any manner and, without limiting the generality of the foregoing, may be invested by CSC jointly with another person or other persons.

(4) CSC must determine an investment strategy and policy as soon as possible after 1 October 1991 and thereafter regularly review such a strategy and policy, and, where it considers necessary or desirable, change its existing investment strategy or policy. In determining and reviewing its investment strategy and policy, CSC shall consult with such persons or bodies as it thinks fit.

(5) CSC shall invest moneys standing to the credit of the Fund that are available for investment only through an investment manager or managers who undertake to invest, and manage the investment of, those funds on behalf of CSC.

(6) CSC shall ensure that any investment manager:

(a)
operates within the investment powers of CSC and the investment strategy and policy as determined for the time being by CSC; and
(b)
reports to CSC on the state of the Board’s investments and the investment market at such times and in such manner as CSC determines.

Requests by Minister for Information

11. CSC shall furnish to the Minister such information relating to the general administration and operation of the Superannuation Scheme and the Fund as the Minister may from time to time require.

Delegation by the CSC

12. CSC may by an instrument under its seal delegate all or any of its powers under the Deed to any person, including the Commissioner for Superannuation or a Trustee, other than its powers under Part 9 of the Rules and this power of delegation.

Military Superannuation and Benefits Rules

Table of Provisions

Part 1—Preliminary

Rule

1.
Citation
2.
Definitions and Interpretation

Part 2—Contributions

3.
Contributions by members
4.
Amount of contributions
5.
Cessation of contributions on reaching maximum benefit limit
6.
Contributions while on leave without pay in connection with birth of child etc.
7.
Contributions while on other leave without pay
8.
General conditions applicable to contributions under rules 6 and 7
9.
Member contributions to be paid to Board
10.
Liability of Department to pay employer contributions
11.
Payment of contributions into Fund

Part 3—Members’ Benefits

Division 1—Benefits other than Invalidity Benefits
12.
Benefits on retirement before reaching 55 years of age or earlier retiring age, otherwise than for redundancy or retrenchment etc.
13.
Benefits on retirement for redundancy or retrenchment or on attaining retiring age of less than 55 years
14.
Benefits on retirement on or after attaining age of 55 years
15.
Payment of benefits where rule 12 applies and person has less than 12 months’ eligible service
16.
Limitation on certain benefits in case of certain transferees who retire before completing 731 days’ service after 30 September 1991

Division 2—Invalidity Benefits

Subdivision A—Incapacity Classification

17.
Establishment of Incapacity Classification Committee
18.
Membership of Committee
19.
Functions of Committee
20.
Proceedings of Committee
21.
Decisions by Committee
22.
Classification in respect of incapacity
23.
Reclassification in respect of incapacity
24.
Decision as to classification or reclassification to be notified to invalidity retiree
25.
Power of Board to require persons to be medically examined etc.

Subdivision B—Invalidity Benefits

26.
Entitlement to invalidity benefits
27.
Invalidity benefits for person classified as Class A
28.
Invalidity benefits for person classified as Class B
29.
Effect of change of invalidity classification on pension and preserved benefit
30.
Person may be treated as having been retired on ground of invalidity

Subdivision C—Invalidity Benefits Not Payable

31.
Person classified as Class C
32.
Pre‑existing condition
33.
Invalidity due to intentional act
34.
Invalidity arising during absence without leave exceeding 21 days

Division 3—Person Rejoining the Scheme

35.
Suspension of pension of retirement pensioner other than invalidity retiree
36.
Cancellation of pension etc. of invalidity retiree
37.
Continuation of previous election to cease paying contributions

Part 4—Spouses’ and Children’s Benefits

Division 1—Death of Member

38.
Applicability of benefits
39.
Payment of deceased member’s member benefit
40.
Payment of deceased member’s employer benefit

Division 2—Death of Retirement Pensioner

41.
Applicability of benefits
42.
Pensions payable
43.
Final benefit payable in relation to deceased retirement pensioner
44.
Death in certain cases due to retirement disabilities
45.
Effect of death of invalidity pensioner while pension suspended

Division 3—Death of Spouse

46.
Child’s benefit upon death of spouse

Division 4—Miscellaneous

47.
Entitlements where two spouses
48.
Payment of balance of benefit where pension becomes payable to child in certain cases

Part 5—Payment of Preserved Benefits

49.
Drawing on member benefit included in preserved benefit
50.
Fee for payment of part of person’s member benefit
51.
Payment of employer benefit included in preserved benefit before person attains age of 55 years
52.
Payment of employer benefit included in preserved benefit to person who has attained 55 years of age from Defence Force
53.
Compulsory payment of preserved benefit to person on attaining 65 years of age
54.
Payment of deceased former member’s preserved benefit
Part 6—Increases in Maximum Benefit Limits, Pensions and Certain Unfunded Preserved Benefits

Division 1—Increases in Maximum Benefit Limits

55.
Increases in maximum benefit limits
Division 2—Increases in Pensions and Certain Unfunded Preserved Benefits
56.
Increases in pensions and certain unfunded preserved benefits
57.
Application of increase to suspended pension
58.
Proportionate increase for part of a year
59.
Adjustment in connection with invalidity reclassification
60.
Date of effect of increase
61.
Interpretation

Part 7—Candidates at Parliamentary Elections

62.
Re‑instated member
63.
Death or physical or mental incapacity of person
Part 8—General Provisions Applicable to Contributions and Benefits
64.
Provisions applicable to elections under the Rules
65.
Rate of pension where lump sum converted into pension
66.
Benefits in unusual or exceptional circumstances
67.
Instalments of pensions
68.
Set off against pension in certain cases
69.
Interest payable where payment of benefit delayed
70.
Payment of benefit otherwise than to person entitled
71.
Withholding payment of benefit where required information not provided

Part 9—Reconsideration of Decisions

72.
Establishment of Reconsideration Advisory Committees
73.
Membership of Committee
74.
Functions of Committee
75.
Proceedings of Committee
76.
Reconsideration of decision made by delegate
77.
Reconsideration of decision made by Board
78.
Content of statements of reasons for decision
79.
Interpretation

SCHEDULE 1

GLOSSARY

SCHEDULE 2

PRESCRIBED PERIODS FOR THE PURPOSES OF RULE 4

SCHEDULE 3

CALCULATION OF MAXIMUM BENEFIT LIMITS

SCHEDULE 4

PERCENTAGE OF EMPLOYER BENEFIT OR DECEASED PENSIONER’S PENSION APPLICABLE TO

SPOUSE OR ELIGIBLE CHILD

SCHEDULE 5

CALCULATION OF RATE OF PENSION BY CONVERSION OF EMPLOYER BENEFIT

SCHEDULE 6

CALCULATION OF ELIGIBLE SERVICE

SCHEDULE 7

CALCULATION OF FINAL AVERAGE SALARY

SCHEDULE 8

CALCULATION OF EMPLOYER BENEFIT

SCHEDULE 9

CALCULATION OF MEMBER BENEFIT

SCHEDULE 10

TRANSFER VALUE

SCHEDULE 11

RATES OF INTEREST APPLICABLE IN RESPECT OF CERTAIN UNFUNDED AMOUNTS

Military Superannuation and Benefits Rules

Part 1—Preliminary

Citation

1. These Rules may be cited as the Military Superannuation and Benefits Rules.

Definitions and interpretation

2. (1) The following expressions are defined or interpreted, for the purposes of these Rules, in the Glossary in Schedule 1. Unless otherwise stated, the expressions are in Part 1 of the Schedule.

Actuary

Board

calendar month

child

classification

Committee

contribution

Department

eligible child

eligible service

Emergency Forces

employer benefit

final average salary

financial year

foreign service member

Fund

funded employer benefit

higher duties allowance

invalidity

invalidity pension

invalidity pensioner

invalidity retiree

lump sum maximum benefit limit

MBL member

member

member benefit

membership

month

Parliamentary Candidates Act

pension

pension maximum benefit limit

Permanent Forces

prescribed fee

prescribed year

previous contributions

previous legislation

relevant percentage

relevant period

relevant provision

Reserve Forces

resign to contest an election (see Part 2)

retirement (see Part 3)

retirement pensioner

retiring age (see Part 4)

salary

Scheme

service

service allowance

service offence

spouse (see Part 5)

spouse’s pension

Statistician

total benefit

transferred person

transfer value

unfunded preserved benefit

1948 Act

1973 Act

1973 Scheme

1973 Scheme recipient member

1973 Scheme re‑entrant

1973 Scheme retirement pensioner

1991 Scheme

1991 Scheme re‑entrant

(2) Interpretations of the following matters, for the purposes of these Rules, are provided in Parts 6 to 9 of Schedule 1:

Part 6 Parts of speech and grammatical forms

Part 7 Number

Part 8 Reckoning of time

Part 9 Attainment of particular age.

Part 2—Contributions

Contributions by members

3. (1) A member is required to pay a contribution each fortnight in accordance with this Division.

(2) Where contributions by a member fall due during a period when he or she is on leave without pay, the member, or a person acting on his or her behalf, is to pay those contributions:

(a)
each fortnight; or
(b)
in such instalments and at such times as CSC approves; or
(c)
with the approval of CSC, in a lump sum.

Amount of contributions

4.(1) Subject to subrule (2), the amount of the contribution payable by a member in a fortnight is an amount equal to the relevant percentage of the amount of the salary paid to the member in that fortnight.

(2) Where a member elects under subrule (10) to vary the amount of the contribution payable by him or her, that election has effect in relation to the first salary fortnight in relation to which it can be applied in the ordinary course of business.

(3) Where a member makes an election under subrule (10), the member is not entitled to make a further election until the expiration of a period of three months after the day on which the earlier election was made.

(4) For the purposes of subrule (1), salary is taken not to be paid to a member in respect of a day included in a period that, in accordance with Schedule 2, is a prescribed period.

(5) Where:

(a)
the salary and allowances of a member in respect of a period are forfeited, in whole or in part, under regulations made under the Defence Act 1903; and
(b)
the period does not exceed 21 consecutive days;

the amounts of the contributions payable by the member in respect of that period are to be calculated as if the member were on full pay.

(6) Subject to subrule (7), where a member who is granted:

(a)
long service leave on half pay; or
(b)
leave without pay for a period not exceeding 21 days;

the amounts of the contributions payable by the member in respect of that period are to be calculated as if the member were on full pay.

(7) In a case to which paragraph (6) (b) applies, the member’s salary for the purpose of calculating the contribution payable by the member is taken not to include higher duties allowance unless:

(a)
higher duties allowance was payable to the member on the day immediately preceding the commencement of the period; and
(b)
an appropriate authority of the Defence Force has notified CSC that, but for the member’s absence on leave without pay, higher duties allowance would have been payable to the member in respect of the whole of the period of his or her absence on that leave.

(8) In calculating the amount of a contribution payable by a member, the calculation is to be made as if no deductions were made from the member’s salary.

(9) Where the amount of a contribution payable by a member includes a fraction of a cent:

(a)
if the fraction is less than one‑half of a cent—the contribution is taken to be reduced by the amount of the fraction; or
(b)
if the fraction is one‑half of a cent or more—the contribution is taken to be increased by treating the fraction as one cent.

(10) In this rule:

“relevant percentage”, in relation to a member, means:

(a)
the percentage, being a whole number that is not less than 5 and not more than 10, elected by the member; or
(b)
if the member has not made an election—5 per centum.
Cessation of contributions on reaching maximum benefit limit

5.(1) A member is not entitled to pay contributions after he or she has been notified that his or her total benefit equals or exceeds his or her pension maximum benefit limit.

(2) At any time after a member is notified that his or her total benefit equals or exceeds his or her lump sum maximum benefit limit, he or she may elect to cease paying contributions.

(3) This rule applies in spite of anything in this Part.

Contributions while on leave without pay in connection with birth of child etc.

6. A member who is on leave without pay for a period exceeding 21 days which was granted to him or her in connection with:

(a)
the birth of a child of the member; or
(b)
other termination of the pregnancy of the member; or
(c)
the adoption of a child by the member;

may elect to pay contributions, calculated as if the member were on full pay, in respect of so much of that period, not exceeding 9 months, as is specified in the election.

Contributions while on other leave without pay

7.(1) This rule does not apply to a period of leave without pay to which rule 6 applies.

(2) Where a member who is on leave without pay for a period exceeding 21 days which was granted to him or her:

(a)
for the purpose of the member:
1. (i)
  engaging, with the approval of the appropriate authority of the Defence Force, in full time employment; or
2. (ii)
  undertaking further education; or
3. (iii)
  undergoing training; or
4. (iv)
  engaging in some other activity;
and, in the case of subparagraph (ii), (iii) or (iv), an appropriate authority of the Defence Force has notified CSC that the education, training or other activity is relevant to the requirements of the Defence Force; or
(b)
because the member was for the time being physically or mentally incapable of performing his or her duties;

the member may, with the approval of CSC, elect to pay contributions, calculated as if the member were on full pay, in respect of so much of the period as is specified in the election.

(3) Where:

(a)
leave without pay is granted to a member (in this subrule called the “inactive member”) whose spouse (in this subrule called the “active member”):
1. (i)
  is also a member; or
2. (ii)
  is an eligible member of the Defence Force within the meaning of the 1973 Act; and
(b)
the active member is posted to a locality to which the inactive member is unable to obtain a posting; and
(c)
the inactive member is granted the leave without pay in order not to be separated from the active member;

the inactive member may elect to pay contributions, calculated as if the member were on full pay, in respect of so much of that period, not exceeding 2 years, as is specified in the election.

(4) In this rule:

“spouse”, in relation to a member, means a person who is legally married to the member and includes a person who, although not legally married to the member, ordinarily lives with the member as his or her husband or wife, as the case may be, on a permanent and bona fide domestic basis and is not of the same sex as the member.

General conditions applicable to contributions under rules 6 and 7

8.(1) The provisions of rule 4 apply to an election made under rule 6 or 7 as if:

(a)
the reference in that rule to the amount of salary paid to the member in a fortnight were a reference to the amount of salary that would have been paid to the member in that fortnight if the member had been on full pay; and
(b)
the salary so assumed to be paid did not include higher duties allowance unless:
1. (a)
  higher duties allowance was payable to the member on the day immediately before the commencement of the period; and
2. (b)
  an appropriate authority of the Defence Force has notified CSC that, but for the member’s absence on leave without pay, higher duties allowance would have been payable to the member in respect of the whole of the period of his or her absence on that leave.

(2) A member who has made an election under rule 6 or 7 may revoke the election at any time after the expiration of a period of 3 months after the election was made.

Member contributions to be paid to CSC

9. Contributions payable by a member are to be paid to CSC by or on behalf of the member.

Liability of Department to pay employer contributions

10.(1) The Department must, on each salary pay‑day on which a member pays contributions, pay to CSC an employer contribution in relation to the member.

(2) In spite of a member paying contributions during a period of leave without pay to which rule 7 applies, subrule (1) does not apply:

(a)
in the case of a period of leave without pay referred to in subrule 7 (2) which exceeds 12 months—to any part of the excess period in respect of which no amount is paid under a prescribed arrangement; or
(b)
in the case of a period of leave without pay referred to in subrule 7 (3).

(3) The amount of an employer contribution payable by the Department in relation to a member is an amount that is 3 per centum of the amount of the salary payable to the member in respect of the relevant fortnight.

(4) In this rule:

“member’s employer”, in relation to a member who is engaged in employment referred to in subparagraph 7 (2) (a) (i), means the person who is the employer of the member in respect of that employment.

“prescribed arrangement”, in relation to a member who is engaged in employment referred to in subparagraph 7 (2) (a) (i), means an arrangement between the Commonwealth and the member’s employer under which the employer agrees to pay to the Commonwealth an employer contribution, in relation to the member:

(a)
in respect of each salary fortnight in the period of that employment; or
(b)
in respect of each salary fortnight in a specified part of that period;

as the case may be, in respect of which the member pays a contribution under this Part.

Payment of contributions into Fund

11. CSC must pay all member and employer contributions received by it into the Fund.

Part 3—Members’ Benefits

Division 1—Benefits other than Invalidity Benefits
Benefits on retirement before reaching 55 years of age or earlier retiring age, otherwise than for redundancy or retrenchment etc.

12.(1) This rule applies to a member who retires:

(a)
in the case of a member whose retiring age is less than 55 years—before reaching his or her retiring age; or
(b)
in any other case—before reaching the age of 55 years;

not being a member who is:

(c)
retired on the ground of redundancy or retrenchment; or
(d)
entitled to an invalidity pension.

(2) Subject to rule 15, in the case of a person to whom this rule applies:

(a)
his or her member benefit is payable to him or her as a lump sum; and
(b)
there is applicable to him or her a preserved benefit of the amount of his or her employer benefit.

(3) Subject to rule 15, a person who is entitled to be paid a member benefit under paragraph (2) (a) may elect that, instead of that benefit being paid to him or her, there be applicable to him or her a preserved benefit of the amount of the member benefit and if he or she so elects:

(a)
the member benefit is not payable to him or her as a lump sum; and
(b)
there is applicable to him or her a preserved benefit of that amount.
Benefits on retirement for redundancy or retrenchment or on attaining retiring age of less than 55 years

13.(1) Where a member is retired on the ground of redundancy or retrenchment and he or she is not entitled to an invalidity pension:

(a)
his or her member benefit is payable to him or her as a lump sum; and
(b)
there is applicable to him or her a preserved benefit of the amount of his or her employer benefit.

(2) Where a member retires and, on that retirement:

(a)
he or she has reached his or her retiring age;
(b)
that retiring age is less than 55 years; and
(c)
he or she is not entitled to an invalidity pension;

then:

(d)
his or her member benefit is payable to him or her as a lump sum; and
(e)
there is applicable to him or her a preserved benefit of the amount of his or her employer benefit.

(3) A person who is entitled to be paid a member benefit under paragraph (1) (a) or (2) (d) may elect that, instead of that benefit being paid to him or her, there be applicable to him or her a preserved benefit of the amount of the member benefit and if he or she so elects:

(a)
the member benefit is not payable to him or her as a lump sum; and
(b)
there is applicable to him or her a preserved benefit of that amount.

(4) A person to whom a preserved benefit is applicable under paragraph (1) (b) or (2) (e) may elect that, instead of that benefit being so preserved, it be converted into a pension payable to him or her and if he or she so elects:

(a)
a preserved benefit of the amount of the benefit is not applicable to him or her; and
(b)
the benefit is converted into a pension payable to him or her.

(5) Where:

(a)
a member retired and, on that retirement, subrule (2) applied to him or her; and
(b)
he or she again became a member and again retires; and
(c)
on the last‑mentioned retirement the member is not entitled to an invalidity pension;

then, for the purposes of these Rules, the person is taken to be a person to whom subrule (2) applies.

Benefits on retirement on or after attaining age of 55 years

14. Where a member retires:

(a)
on or after attaining the age of 55 years; and
(b)
he or she is not entitled to an invalidity pension;

there is applicable to him or her a preserved benefit of the amount of his or her member benefit and employer benefit.

Payment of benefits where rule 12 applies and person has less than 12 months’ eligible service

15.(1) This rule applies to a person to whom rule 12 applies who has less than 12 months’ eligible service and whose employer benefit consists wholly of funded employer benefit.

(2) Where the person’s employer benefit is an amount to which the preservation standards set out in the Occupational Superannuation Standards Regulations apply, he or she may elect that, instead of his or her employer benefit being preserved in the Fund, it is paid to a preservation fund, or used to purchase a deferred annuity, of his or her choice, and if he or she does so:

(a)
his or her employer benefit is payable to that preservation fund or to be used to purchase that annuity, as the case may be; and
(b)
he or she is not entitled to elect under subrule 12 (3) to have applicable to him or her a preserved benefit of the amount of his or her member benefit.

(3) Where the person’s employer benefit is an amount to which the preservation standards set out in the Occupational Superannuation Standards Regulations do not apply, he or she may elect that his or her employer benefit is paid to him or her as a lump sum, and if he or she so elects:

(a)
his or her employer benefit is payable to him or her as a lump sum; and
(b)
he or she is not entitled to elect under subrule 12 (3) to have applicable to him or her a preserved benefit of his or her member benefit.

(4) In spite of anything in this rule or in rule 12, where a person to whom this rule applies does not elect that there be applicable to him or her a preserved benefit of the amount of his or her member benefit, there is not applicable to him or her a preserved benefit of his or her employer benefit, but instead:

(a)
if the employer benefit is an amount referred to in subrule (2), it is payable to a preservation fund, or used to purchase a deferred annuity, of his or her choice; or
(b)
in any other case, it is payable to him or her as a lump sum.

(5) In this rule:

“preservation fund” means a fund that is required, in accordance with the standards set out in the Occupational Superannuation Standards Regulations, to preserve benefits transferred to the fund from a superannuation fund in accordance with those regulations.

Limitation on certain benefits in case of certain transferees who retire before completing 731 days’ service after 30 September 1991

16.(1) Where a person who transferred from the 1973 Scheme before 1 October 1992 retires before completing 731 days of contributory service after 30 September 1991 otherwise than:

(a)
on reaching his or her retiring age; or
(b)
on the ground of invalidity, redundancy or retrenchment;

the amount of member benefit which he or she would, but for this rule, be entitled to be paid is reduced by substituting for the amount of interest applicable in relation to him or her under the relevant provisions an amount calculated in accordance with the formula:

where:

“Notional interest” means the amount of interest applicable in relation to the person under the relevant provisions; and

“Number of days of contributory service” means the number of days of contributory service by the person after 30 September 1991.

(2) A reference in this rule to a person who retires on the ground of invalidity is taken not to include a reference to a person who, by reason of rule 31, 32 or 33, is not entitled to invalidity benefits.

(3) In this rule:

“contributory service”, in relation to a person, means service by the person in respect of which the person paid contributions under Part 2 or contributions under section 17 of the 1973 Act;

“relevant provisions” means subparagraph (e) (ii) of Schedule 9 and paragraph 1(b) of Schedule 10.

Division 2—Invalidity Benefits

Subdivision A—Incapacity Classification

Establishment of Incapacity Classification Committee

17. CSC must establish an Incapacity Classification Committee.

Membership of Committee

18.(1) The Committee comprises such number of persons as CSC determines.

(2) The qualifications of each member of the Committee are such as CSC determines.

Functions of Committee

19.(1) The functions of the Committee are to exercise, at the request of CSC and subject to any directions given by CSC, the powers and functions under rules 22 and 23.

(2) When determining the classification of, or reclassifying, an invalidity retiree, the Committee:

(a)
must take into account any evidence relating to that retiree that is made available or submitted to it; and
(b)
may take steps to obtain any other evidence that it considers necessary to properly determine the classification.

(3) CSC must make available to the Committee any medical or other evidence that it has concerning the invalidity retiree whose classification or reclassification is being considered and that is relevant to his or her classification.

Proceedings of Committee

20. Subject to any directions given by CSC, the Committee may regulate its proceedings as the Committee thinks fit.

Decisions by Committee

21. The Committee must notify CSC of its decision as to the classification or reclassification of an invalidity retiree, giving reasons for its decision.

Classification in respect of incapacity

22.(1) Where a member is retired on the ground of invalidity, CSC or the Committee must determine the percentage of incapacity in relation to civil employment of the invalidity retiree and must classify the retiree according to the percentage of incapacity as follows:

Percentage of Incapacity	Class
60% or more	A
30% or more but less than 60%	B
Less than 30%	C

(2) In determining, for the purposes of subrule (1), the percentage of incapacity in relation to civil employment of an invalidity retiree, CSC or the Committee must have regard to the following matters only:

(a)
the vocational, trade and professional skills, qualifications and experience of the retiree;
(b)
the kinds of civil employment which a person with the skills, qualifications and experience referred to in paragraph (a) might reasonably undertake;
(c)
the degree to which the physical or mental impairment of the retiree that is the cause of the invalidity by reason of which he or she has been retired has diminished his or her capacity to undertake the kinds of civil employment referred to in paragraph (b).

(3) The death of a person after he or she has been retired on the ground of invalidity does not prevent the classifying of the person under subrule (1).

(4) This rule does not apply to a person who, by reason of rule 31, 32 or 33, is not entitled to invalidity benefits.

Reclassification in respect of incapacity

23.(1) Where CSC or the Committee, at any time, is satisfied that there has been such a change in the percentage of incapacity in relation to civil employment of an invalidity pensioner that his or her classification should be altered, CSC or the Committee may reclassify him or her in the appropriate classification set out in rule 22 according to the percentage of his or her incapacity in relation to civil employment.

(2) Where an invalidity pensioner has attained the age of 55 years and the invalidity pensioner is classified:

(a)
as Class A—subrule (1) does not apply to him or her; or
(b)
as Class B—subrule (1) is taken not to empower CSC to reclassify him or her as Class C.

(3) In determining, for the purposes of subrule (1), the percentage of incapacity in relation to civil employment of an invalidity pensioner, CSC or the Committee must have regard to the following matters only:

(a)
the vocational, trade and professional skills, qualifications and experience of the pensioner;
(b)
the kinds of civil employment which a person with skills, qualifications and experience referred to in paragraph (a) might reasonably undertake;
(c)
the degree to which any physical or mental impairment of the pensioner, being a prescribed physical or mental impairment, has diminished his or her capacity to undertake the kinds of civil employment referred to in paragraph (b).

(4) Where CSC or the Committee reclassifies a person under this rule, CSC or the Committee must specify the date from which the reclassification has effect and, on and after that date, the person is, for the purposes of these Rules, taken to be classified under rule 22 accordingly.

(5) Where CSC or the Committee reclassifies a person under this rule, the date specified by CSC or the Committee as the date from which the reclassification has effect is not to be a date earlier than the date on which CSC or the Committee reclassifies the member unless:

(a)
the person is reclassified as Class A or, having been classified as Class C, is reclassified as Class B; and
(b)
CSC or the Committee is satisfied that special circumstances exist that justify an earlier date being so specified.

(6) Where a person who was retired otherwise than on the ground of invalidity is, by virtue of rule 30, treated as if he or she had been retired on the ground of invalidity, CSC or the Committee may, despite subrule (5), on the same day on which it classifies him or her under rule 22, reclassify him or her under this rule with effect from a date after the date of his or her retirement but before the date on which CSC or the Committee makes the reclassification.

(7) The death of a person after he or she has been classified under rule 22 or reclassified under this rule does not prevent the reclassifying of the person under subrule (1).

(8) For the purposes of this rule, a person who:

(a)
is classified as Class C; and
(b)
immediately before being so classified was an invalidity pensioner;

is taken to be an invalidity pensioner.

(9) This rule does not apply to a person who has attained the age of 65 years.

(10) In this rule:

“prescribed physical or mental impairment”, in relation to an invalidity pensioner, means:

(a)
a physical or mental impairment of the pensioner that was the cause, or one of the causes, of the invalidity by reason of which he or she was retired, whether or not that impairment has changed, for better or worse, since that retirement; or
(b)
any other physical or mental impairment of the pensioner causally connected with a physical or mental impairment referred to in paragraph (a).
Decision as to classification or reclassification to be notified to invalidity retiree

24. CSC must notify an invalidity retiree in writing of any decision under rule 22 or 23 as to the classification or reclassification of the retiree and the reasons for that decision.

Power of CSC to require persons to be medically examined etc.

25.(1) CSC may, by notice in writing given to a person in receipt of an invalidity pension, require him or her:

(a)
to submit himself or herself for medical examination by a legally qualified medical practitioner at a time and place specified in the notice; or
(b)
to furnish in writing to CSC, within such period as is specified in the notice, such information as is required by the notice with respect to any employment (whether as an employee or on his or her own account) in which he or she has been engaged during such period as is specified in the notice.

(2) A notice under subrule (1) must set out the effect of subrule (3).

(3) Where a person fails to comply with a notice given under subrule (1) and CSC is not satisfied that there was a reasonable excuse for the failure, CSC may, by notice in writing given to the person, suspend the person’s invalidity pension with effect from a day determined by CSC, being a day not earlier than:

(a)
in a case where the first‑mentioned notice required the person to submit to a medical examination on a day specified in the notice—the day next following that day; or
(b)
in a case where the first‑mentioned notice required the person to furnish information within a period specified in the notice—the day next following the end of that period.

(4) A notice to a person under subrule (3) must set out the effect of subrules (7), (9) and (10).

(5) An invalidity pension is not payable in respect of a period during which a suspension under subrule (3) is in force.

(6) Where:

(a)
the invalidity pension of a person is suspended under subrule (3); and
(b)
CSC, having regard to such matters as it considers relevant, is of the opinion that the suspension should be revoked;

CSC may, by notice in writing given to the person, revoke the suspension with effect from a day determined by CSC, being a day not later than the day on which the notice is given.

(7) Without limiting subrule (6), where the invalidity pension of a person is suspended under subrule (3), the person may, by notice in writing given to CSC, request CSC to revoke the suspension and, where such a request is made, CSC must, by notice in writing given to the person:

(a)
if the invalidity pension has been suspended by virtue of the relevant person’s having failed to comply with a notice requiring the person to submit to a medical examination—require the person to submit to a medical examination by a medical practitioner at a time and place specified in the second‑mentioned notice; or
(b)
if the invalidity pension has been suspended by virtue of the person’s having failed to comply with a notice requiring the person to give information to CSC (in this paragraph called “the original notice”)—require the person to give in writing to CSC, within such period as is specified in the second‑mentioned notice, such information as was required by the original notice to be given.

(8) A notice given by CSC under subrule (7) must set out the effect of subrules (9) and (10).

(9) Where:

(a)
because of a request having been made to revoke the suspension of the invalidity pension of a person, a notice under subrule (7) is given to the person: and
(b)
either:
1. (i)
  the person complies with the notice; or
2. (ii)
  the person fails to comply with the notice but CSC is satisfied that there was a reasonable excuse for the failure;

CSC must, by notice in writing given to the person, revoke the suspension with effect from a day determined by CSC, being a day not later than:

TABLE 1

Relevant Percentage where Deceased Person is Survived by a

Spouse with or without Eligible Children

Relationship and number of persons	Relevant Percentage
Spouse only	67
Spouse and 1 eligible child	78
Spouse and 2 eligible children	89
Spouse and 3 or more eligible children	100

TABLE 2

Relevant Percentage where Deceased

Person is Survived by an Eligible Child

or Eligible Children only

Number of eligible children	Relevant Percentage
1	45
2	80
3	90
4 or more	100

Schedule 5—Calculation of rate of pension by conversion of employer benefit

Rule 65

1. For the purpose of converting an employer benefit into a pension, the annual rate of that pension is calculated by dividing the amount of the benefit that is to be so converted by:

(a)
if the person’s age, in years, on the day on which he or she becomes entitled to the benefit is 65 years—a factor of 10; or
(b)
in any other case where the person’s age is an exact number of years—a factor of 10 increased by 0.2 in respect of each year by which the person’s age, in years, on the day on which he or she becomes entitled to the benefit is less than 65 years; or
(c)
in any case where the person’s age is not an exact number of years—the factor that would be applicable if paragraph (b) applied to the person’s age in years, reduced by a number in respect of the number of days in the person’s age in excess of the person’s age in years (in this paragraph called “excess days”), being a number which bears to 0.2 the same proportion as the number of excess days bears to the number of days in a year.

2. In the application of paragraph 1 in relation to a person who is entitled to invalidity benefits and is classified as Class A, the references in that paragraph to the person’s age on the day on which he or she becomes entitled to a benefit are read as references to:

(a)
his or her retiring age immediately before his or her retirement; or
(b)
the age of 55 years;

whichever is the greater.

Schedule 6—Calculation of eligible service

Schedule 1

(Definition of “eligible service”)

1. The eligible service of a member is the sum of:

(a)
subject to paragraph 2, service by the person as a member; and
(b)
in the case of a person entitled to an invalidity pension who is classified as Class A—a period equal to the period commencing on the day immediately following the last day of the person’s service and concluding on the day on which the person would have retired if he or she had not been retired on the ground of invalidity but had served until attaining:
1. (i)
  the age that was the age for the compulsory retirement of the member immediately before his or her retirement; or
2. (ii)
  the age of 55 years;
whichever is the greater; and
(c)
in the case of a transferred person—a period specified in the following table in relation to that person:

Person	Period included
1. A person who, immediately before he or she transferred from the 1973 Scheme, was rendering continuous full‑time service and who, before he or she began to render that service, was not a 1973 Scheme retirement pensioner.	Any period that, before the transfer of the person, was a period of effective service in relation to the person for the purposes of the 1973 Act.
2. A person who, immediately before he or she transferred from the 1973 Scheme, was rendering continuous full‑time service and who, immediately before he or she began to render that service, was a 1973 Scheme retirement pensioner.	So much of that period of service rendered by the person after the person ceased to be a 1973 Scheme retirement pensioner and before his or her transfer to the 1991 Scheme as was a period of effective service in relation to the person for the purposes of the 1973 Act.

2. Service referred to in subparagraph 1 (a) does not include service during a period:

(a)
prescribed in Schedule 2 in respect of which, under subrule 4 (4), salary is taken not to be paid to the member; or
(b)
that was a period of leave of absence without pay granted to the member in respect of which the Department did not pay contributions to the Fund in relation to the member; or
(c)
(except in the case of a person entitled to an invalidity benefit) that occurred after the member’s total benefit reached his or her lump sum maximum benefit limit and in respect of which the member, in pursuance of rule 5, did not pay contributions to the Fund; or
(d)
(except in the case of a person entitled to an invalidity benefit) that occurred after the member’s total benefit reached his or her pension maximum benefit limit; or
(e)
in respect of which the person accrued an employer benefit:
1. (i)
  which was paid to a preservation fund, or used to purchase a deferred annuity, in pursuance of subrule 15 (2) or paid to the person as a lump sum in pursuance of subrule 15 (3); or
2. (ii)
  which was otherwise paid to the person as a lump sum, converted into a pension or became applicable to the person as a preserved benefit.

Schedule 7—Calculation of final average salary

Schedule 1

(Definition of “final average salary”)

1. The final average salary in relation to a person who is or was a member is an amount equal to:

(a)
in the case of a person with less than 3 years’ eligible service—an amount calculated in accordance with the formula:
where:
“Salary”, in relation to the person, means the amount of salary received by the person during his or her service; and
“Number of days of eligible service”, in relation to the person, means the number of days of eligible service of the person; or
(b)
in any other case—one‑third of the amount of salary payable to the person in his or her last 3 years of eligible service.

2. In paragraph 1, any reference to eligible service includes, in the case of a person whose total benefit reached his or her lump sum maximum benefit limit, any period in respect of which the person, in pursuance of rule 5 and by reason only of that rule, did not pay contributions to the Fund.

3. For the purpose of ascertaining the amount of salary payable to a member in his or her last 3 years of service in a case where that service included a period in respect of which the member:

(a)
was in receipt of half‑pay; or
(b)
was not entitled to be paid salary; or
(c)
forfeited his or her salary;

the member is taken to have been in receipt of salary in respect of that period at the fortnightly rate that was applicable to the member immediately before that period.

Schedule 8—Calculation of employer benefit

Schedule 1

(Definition of “employer benefit”)

Part 1—Calculation of employer benefit of person with not less than 7 years’ eligible service or Invalidity Retiree or 1973 Scheme Recipient Member (other than 1973 Scheme Re‑Entrant or 1991 Scheme Re‑Entrant or MBL Member or Foreign Service Member)

1. The employer benefit, in relation to a person (other than a 1973 Scheme re‑entrant, a 1991 Scheme re‑entrant, an MBL member or a foreign service member) who:

(a)
has not less than 7 years’ eligible service; or
(b)
is a person who is retired on the ground of invalidity; or
(c)
is a 1973 Scheme recipient member;

is calculated in accordance with the formula:

where:

“FAS” means the person’s final average salary; and

“FPES” means the person’s first period of eligible service; and

“SPES” means the person’s second period of eligible service; and

“TPES” means the person’s third period of eligible service.

2. For the purposes of paragraph 1:

“first period of eligible service”, in relation to a person, means:

(a)
the first 7 years of eligible service of the person; or
(b)
if the person did not complete 7 years of eligible service—the period of eligible service of the person;

“second period of eligible service”, in relation to a person, means:

(a)
the first 20 years of eligible service of the person exclusive of the first 7 years of that service; or
(b)
if the person completed 7 years but did not complete 20 years of eligible service—the period of eligible service of the person after completing 7 years of eligible service;

“third period of eligible service”, in relation to a person, means the period of eligible service of the person after completing 20 years of eligible service.

Part 2—Calculation of Employer Benefit of Person with less than 7 years’ eligible service (other than Invalidity Retiree or 1973 Scheme Recipient Member or 1973 Scheme Re‑Entrant or 1991 Scheme Re‑Entrant or Foreign Service Member)

3. The employer benefit, in relation to a person who has less than 7 years’ eligible service (other than a person who is retired on the ground of invalidity, is a 1973 Scheme recipient member, is a 1973 Scheme re‑entrant, is a 1991 Scheme re‑entrant or is a foreign service member), is calculated in accordance with the formula:

where:

“FEB” means the sum of:

(a)
the amount of the person’s funded employer benefit; and
(b)
in the case of a transferred person—the amount (if any) of the interim benefit that accrued, in respect of the person, in accordance with clause 7 of the Defence Force (Superannuation Interim Arrangement) Determination made under section 52 of the Defence Act 1903 while the person was an eligible member of the Defence Force within the meaning of the 1973 Act; and
(c)
interest in respect of the amount (if any) in paragraph (b) which would have accrued before the date of the person’s transfer if so much of that amount:
1. (i)
  as accrued before 1 October 1991 had been earning interest at the rates applicable in accordance with Schedule 11; and
2. (ii)
  as accrued on or after 1 October 1991 had been funded; and
(d)
interest in respect of the amounts (if any) in paragraphs (b) and (c) which would have accrued after the date of the person’s transfer if those amounts had been funded: and

“NEB” means the notional employer benefit in relation to the person obtained by calculating an employer benefit for the person in accordance with Part 1 as if that Part applied to the person; and

“P” means the percentage derived from the following table in relation to the period of the person’s eligible service as if the table included a factor, in respect of the number of days in excess of the total number of whole years of the person’s eligible service (in this paragraph called “excess days”), being a factor which bears, to the difference between the factor for that whole number of years and the next higher factor in the table, the same proportion as the number of excess days bears to the number of days in a year:

Completed years of eligible service	Percentage
0	0
1	10
2	20
3	30
4	40
5	50
6	75

Part 3—Calculation of Employer Benefit of 1973 Scheme Re‑Entrant, 1991 Scheme Re‑Entrant or Foreign Service Member, with not less than 7 years’ aggregated service

4. The employer benefit, in relation to a 1973 Scheme re‑entrant, a 1991 Scheme re‑entrant or a foreign service member who:

(a)
has not less than 7 years’ aggregated service; or
(b)
is a person who is retired on the ground of invalidity;

is calculated in accordance with the formula:

where:

“FAS” means the person’s final average salary; and

“FPES” means so much of the person’s eligible service (if any) as is included in the person’s first period of aggregated service; and

“SPES” means so much of the person’s eligible service (if any) as is included in the person’s second period of aggregated service; and

“TPES” means so much of the person’s eligible service (if any) as is included in the person’s third period of aggregated service.

5. For the purposes of paragraph 4:

“first period of aggregated service”, in relation to a person, means:

(a)
the first 7 years of aggregated service of the person; or
(b)
if the person did not complete 7 years of aggregated service—the period of aggregated service of the person;

“second period of aggregated service”, in relation to a person, means:

(a)
the first 20 years of aggregated service of the person exclusive of the first 7 years of that service; or
(b)
if the person completed 7 but did not complete 20 years of aggregated service—the period of aggregated service of the person after completing 7 years of aggregated service;

“third period of aggregated service”, in relation to a person, means the period of aggregated service of the person after completing 20 years of aggregated service.

Part 4—Calculation of Employer Benefit of 1973 Scheme Re‑Entrant or Foreign Service Member, with less than 7 years’ aggregated service (other than Invalidity Retiree)

6. The employer benefit, in relation to a 1973 Scheme re‑entrant or foreign service member, who has less than 7 years’ aggregated service, (other than a person who is retired on the ground of invalidity), is calculated in accordance with the formula:

where:

“FEB” means the sum of:

(a)
the amount of the person’s funded employer benefit; and
(b)
the amount (if any) of the interim benefit that accrued, in respect of the person, in accordance with clause 7 of the Defence Force (Superannuation Interim Arrangement) Determination made under section 52 of the Defence Act 1903 while the person was an eligible member of the Defence Force within the meaning of the 1973 Act; and
(c)
interest in respect of the amount (if any) in paragraph (b) which would have accrued before the date of the person’s transfer if so much of that amount:
1. (i)
  as accrued before 1 October 1991 had been earning interest at the rates applicable in accordance with Schedule 11; and
2. (ii)
  as accrued on or after 1 October 1991 had been funded; and
(d)
interest in respect of the amounts (if any) in paragraphs (b) and (c) which would have accrued after the date of the person’s transfer if those amounts had been funded; and

“NEB” means the notional employer benefit in relation to the person obtained by calculating an employer benefit for the person in accordance with Part 3 as if that Part applied to the person; and

“P” means the percentage derived from the following table in relation to the period of the person’s aggregated service as if the table included a factor, in respect of the number of days in excess of the total number of whole years of the person’s aggregated service (in this paragraph called “excess days”), being a factor which bears, to the difference between the factor for that whole number of years and the next higher factor in the table, the same proportion as the number of excess days bears to the number of days in a year:

Completed years of aggregated service	Percentage
0	0
1	10
2	20
3	30
4	40
5	50
6	75

Part 5—Calculation of employer benefit of MBL Member

7. The employer benefit, in relation to an MBL member, is calculated in accordance with whichever formula in this Part is applicable to the member.

8. In the case of an MBL member who elected under subrule 5 (2) to cease paying contributions, the formula is:

where:

“FASC” means the person’s final average salary on ceasing contributions; and

“FASR” means the person’s final average salary on retirement; and

“LSMBMC” means the person’s lump sum maximum benefit multiple on ceasing contributions; and

“LSMBMR” means the person’s lump sum maximum benefit multiple on retirement; and

“MB” means the amount of the person’s member benefit on ceasing contributions; and

“TB” means the sum of the person’s employer benefit and member benefit on ceasing contributions.

9. In the case of an MBL member who:

(a)
ceased paying contributions because of the operation of subrule 5 (1); or
(b)
being a transferred member, did not pay contributions because of the operation of that subrule;

the formula is:

where:

“FASC” means the person’s final average salary on ceasing contributions; and

“FASR” means the person’s final average salary on retirement; and

“PMBMC” means the person’s pension maximum benefit multiple on ceasing contributions; and

“PMBMR” means the person’s pension maximum benefit multiple on retirement; and

“MB” means the amount of the person’s member benefit on ceasing contributions; and

“TB” means the sum of the person’s employer benefit and member benefit on ceasing contributions.

Part 6—Interpretation

10. A reference in this Schedule to a person who retires on the ground of invalidity does not include a reference to a person who, by reason of rule 32, 33 or 34, is not entitled to invalidity benefits.

11. A reference in this Schedule to the aggregated service of a foreign service member or a 1973 Scheme re‑entrant is a reference to the sum of:

(a)
the eligible service of that person; and
(b)
either:
1. (i)
  in the case of a 1973 Scheme re‑entrant—any period that, before the person became a member, was a period of effective service in relation to the person for the purposes of the 1973 Act; or
2. (ii)
  in the case of a foreign service member—so much of the person’s full‑time service with the forces of a country other than Australia as CSC approves calculated in such manner as CSC approves.

Schedule 9—Calculation of member benefit

Schedule 1

(Definition of “member benefit”)

1. A member benefit, in relation to a person who is or was a member, is an amount equal to the sum of:

(a)
the contributions that have been paid under these Rules by the person on or after he or she began his or her current period of membership; and
(b)
in the case of a member to whom a preserved benefit is applicable—the amount of the member benefit (if any) included in that preserved benefit; and
(c)
the interest (if any), in respect of the amount in subparagraph (a) and of such of the amount in subparagraph (b) as is funded, in accordance with a determination or determinations by CSC as to rates of interest and the method of allocation of interest to such amounts; and
(d)
an amount equal to the interest, in respect of such of the amount in subparagraph (b) as is not funded, which would have accrued after the person last became a member if that amount had been funded; and
(e)
in the case of a member who transferred from the 1973 Scheme and who has not since retired:
1. (i)
  the person’s transfer value; and
2. (ii)
  an amount equal to the interest in respect of that transfer value which would have accrued on or after the date of the person’s transfer if the transfer value had been funded.

Schedule 10—Transfer value

Schedule 1

(Definition of “transfer value”)

1. The transfer value, in relation to a transferred person, is an amount equal to the sum of:

(a)
previous contributions made by the person under the previous legislation; and
(b)
interest in respect of the amount in subparagraph (a) which would have accrued before the date of his or her transfer if so much of that amount:
1. (i)
  as comprised contributions and additional contributions (within the meaning of the 1973 Act) paid before 1 October 1991 had been earning interest at the rates applicable in accordance with Schedule 11; or
2. (ii)
  as comprised contributions and additional contributions (within the meaning of the 1973 Act) paid on or after that date had been funded;

less the amount (if any) remaining unpaid to the Commonwealth by the person in respect of:

(c)
an election by him or her under the previous legislation to have a period of service taken into account as service for pension or as qualifying service; and
(d)
an advance payment made to him or her in respect of a gratuity under:
1. (i)
  the previous legislation; or
2. (ii)
  the Defence Force (Bounties and Gratuities) Regulations; or
3. (iii)
  Determination 0705 made under Part IIIA of the Defence Act 1903; and
(e)
an amount required to be paid by him or her under subsection 87 (3) of the 1973 Act.

2. For the purpose of subparagraph 1 (b), where, for any period, official records of the fortnightly amounts of contributions paid by a member when he or she was a member of the retirement benefits scheme under the 1948 Act are not available, the contributions paid by the member during that period are taken to have been paid on the date at the middle of that period, unless CSC, having regard to documentary evidence of those contributions produced to CSC by the member, otherwise determines.

Schedule 11—Rates of interest applicable in respect of certain unfunded amounts

(Schedules 8 and 10)

1. For the purposes of sub‑subparagraphs 3 (c) (i) and 6 (c) (i) of Schedule 8 and sub‑subparagraph 1 (b) (i) of Schedule 10:

(a)
the rate applicable in relation to:
1. (i)
  the last complete salary fortnight in a financial year; or
2. (ii)
  where the rate applicable in relation to that financial year is the same as the rate applicable in relation to the immediately preceding financial year—any salary fortnight in the first‑mentioned financial year;

is the rate applicable in relation to that financial year in accordance with the table; and
(b)
the rate applicable in relation to any other salary fortnight is the rate ascertained in accordance with the following formula:

where:

“A” is the rate applicable in relation to a financial year in accordance with the table; and

“B” is the rate applicable in relation to the immediately succeeding financial year in accordance with the table; and

“C” is the number of salary fortnights which have elapsed since the last complete salary fortnight in the financial year to which A relates; and

“D” is the number of salary fortnights in the financial year to which B relates.

RATES APPLICABLE IN RELATION TO FINANCIAL YEARS

A reference in this table to a year is a reference to the financial year ending on 30 June in that year:

Year	Rate	Year	Rate	Year	Rate
1950	3.19	1964	4.58	1978	9.10
1951	3.53	1965	5.15	1979	10.00
1952	4.60	1966	5.17	1980	11.76
1953	4.50	1967	5.03	1981	13.15
1954	4.46	1968	5.11	1982	16.40
1955	4.57	1969	5.35	1983	14.85
1956	5.35	1970	6.86	1984	13.75
1957	5.08	1971	6.83	1985	13.50
1958	4.95	1972	5.85	1986	12.95
1959	4.88	1973	6.72	1987	12.80
1960	4.88	1974	9.52	1988	11.95
1961	5.38	1975	9.50	1989	13.50
1962	4.81	1976	9.99	1990	12.04
1963	4.37	1977	10.41

Endnotes

Endnote 1About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2Abbreviation key

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub‑subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev…) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub‑Ch = Sub‑Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3Legislation history

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
Military Superannuation and Benefits Act 1991	135, 1991	7 Sept 1991	Parts 1 and 2 (s 1–5), 6 and 7 (s 18–28), s 42, 47, 49(1)(a) and 50–52: Royal Assent s 61: 1 Sept 1991 Remainder: 1 Oct 1991
Defence Legislation Amendment Act 1992	91, 1992	30 June 1992	s 13 and 14: 1 Sept 1992 (gaz 1992, No. S211) Remainder: Royal Assent	—
Superannuation Guarantee (Consequential Amendments) Act 1992	92, 1992	30 June 1992	1 July 1992	—
Superannuation Industry (Supervision) Consequential Amendments Act 1993	82, 1993	30 Nov 1993	s 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1) and 52–64: 1 Dec 1993 Remainder: 1 July 1994	s 40
Defence Legislation Amendment Act 1993	95, 1993	22 Dec 1993	22 Dec 1993	s 17
Defence Legislation Amendment Act 1995	43, 1995	15 June 1995	Sch 4: Royal Assent (a)	—
CFM Sale Act 1996	58, 1996	20 Nov 1996	Sch 2 (item 2): Royal Assent (b)	—
Defence Legislation Amendment Act (No. 1) 1997	1, 1997	19 Feb 1997	Sch 2 (items 5, 28, 50, 85, 89, 111, 145): Royal Assent (c)	—
Income Tax (Consequential Amendments) Act 1997	39, 1997	17 Apr 1997	Sch 3 (item 104): (d)	—
Audit (Transitional and Miscellaneous) Amendment Act 1997	152, 1997	24 Oct 1997	Sch 2 (items 937, 938): 1 Jan 1998 (gaz 1997, No GN49) (e)	—
Superannuation Legislation Amendment (Superannuation Contributions Tax) Act 1997	187, 1997	7 Dec 1997	Sch 7: 7 Dec 1997 (s 2(1))	—
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999	44, 1999	17 June 1999	Sch 7 (items 119–121): 1 July 1999 (s 3(2)(e) and gaz 1999, No S283)	—
as amended by
Financial Sector Legislation Amendment Act (No. 1) 2000	160, 2000	21 Dec 2000	Sch 4 (item 4): 18 Jan 2000 (s 2(1))	—
Defence Legislation Amendment (Enhancement of the Reserves and Modernisation) Act 2001	10, 2001	22 Mar 2001	Sch 2 (items 66, 94, 95): 19 Apr 2001 (s 2(1))	Sch 2 (items 94, 95)
Defence Legislation Amendment (Application of Criminal Code) Act 2001	141, 2001	1 Oct 2001	s 4: 1 Oct 2001 (s 2(1)) Sch 1 (item 106): 15 Dec 2001 (s 2(2))	s 4
as amended by
Defence Legislation Amendment Act 2003	135, 2003	17 Dec 2003	Sch 2 (item 28): 1 Oct 2001 (s 2(1) item 9)	—
Superannuation (Government Co‑contribution for Low Income Earners) (Consequential Amendments) Act 2003	111, 2003	12 Nov 2003	Sch 1 (items 9, 25): 12 Nov 2003 (s 2(1) items 2, 4)	Sch 1 (item 25)
Superannuation Legislation Amendment (Family Law and Other Matters) Act 2004	58, 2004	4 May 2004	s 4: 4 May 2004 (s 2(1) item 1) Sch 1 (items 8–11): 18 May 2004 (s 2(1) item 2)	s 4
Defence Legislation Amendment Act (No. 1) 2005	121, 2005	6 Oct 2005	Sch 4: 6 Oct 2005 (s 2(1) item 2) Sch 5 (items 29–33): 1 Jan 2005 (s 2(1) item 3)	Sch 4 (item 4)
Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011	58, 2011	28 June 2011	Sch 1 (items 104–114, 247(1)): 1 July 2011 (s 2(1) item 2)	—
Financial Framework Legislation Amendment Act (No. 2) 2012	82, 2012	28 June 2012	Sch 1 (items 73, 74): 29 June 2012 (s 2(1) item 2)	—
Statute Law Revision Act (No. 1) 2014	31, 2014	27 May 2014	Sch 9 (item 7): 24 June 2014 (s 2(1) item 9)	—
Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014	62, 2014	30 June 2014	Sch 10 (items 12–16) and Sch 14: 1 July 2014 (s 2(1) items 6, 14)	Sch 14
as amended by
Public Governance and Resources Legislation Amendment Act (No. 1) 2015	36, 2015	13 Apr 2015	Sch 2 (items 7–9) and Sch 7: 14 Apr 2015 (s 2)	Sch 7
as amended by
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2)	—
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (item 495): 5 Mar 2016 (s 2(1) item 2)	—
Governance of Australian Government Superannuation Schemes Legislation Amendment Act 2015	65, 2015	17 June 2015	Sch 1 (items 21–28) and Sch 2: 1 July 2015 (s 2(1) item 2)	Sch 1 (items 23, 26) and Sch 2
Defence Legislation Amendment (Superannuation and ADF Cover) Act 2015	120, 2015	10 Sept 2015	Sch 1 (items 57–60): 11 Sept 2015 (s 2(1) item 2)	—
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (items 386–388): 5 Mar 2016 (s 2(1) item 2)	—
Family Law Amendment (Western Australia De Facto Superannuation Splitting and Bankruptcy) Act 2020	112, 2020	8 Dec 2020	Sch 3 (item 58) and Sch 4 (items 1, 5): 28 Sept 2022 (s 2(1) item 1)	Sch 4 (items 1, 5)
Defence Legislation Amendment (Enhancement of Defence Force Response to Emergencies) Act 2020	146, 2020	17 Dec 2020	Sch 3 (items 6–9): 18 Dec 2020 (s 2(1) item 1)	Sch 3 (items 8, 9)

(a) The Military Superannuation and Benefits Act 1991 was amended by Schedule 4 only of the Defence LegislationAmendment Act 1995, subsection 2(1) of which provides as follows:
(1)
Except as indicated in subsections (2), (3) and (4), this Act commences on the day on which it receives the Royal Assent.
(b) The Military Superannuation and Benefits Act 1991 was amended by Schedule 2 (item 2) only of the CFM Sale Act 1996, subsection 2(1) of which provides as follows:
(1)
Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(c) The Military Superannuation and Benefits Act 1991 was amended by Schedule 2 (items 28, 85, 111 and 145) only of the Defence Legislation Amendment Act (No. 1) 1997, subsection 2(1) of which provides as follows:
(1)
Subject to subsections (2) and (3), this Act commences on the day on which it receives the Royal Assent.
(d) The Military Superannuation and Benefits Act 1991 was amended by Schedule 3 (item 104) only of the Income Tax (Consequential Amendments) Act 1997, section 2 of which provides as follows:
2.
This Act commences on 1 July 1997.
(e) The Military Superannuation and Benefits Act 1991 was amended by Schedule 2 (items 937 and 938) only of the Audit (Transitional and Miscellaneous) Amendment Act 1997, subsection 2(2) of which provides as follows:
(2)
Schedules 1, 2 and 4 commence on the same day as the Financial Management and Accountability Act 1997.

Endnote 4Amendment history

Provision affected	How affected
Part 1
s 2.........................................	am No 121, 2005
s 3.........................................	am No 58, 2004; No 58, 2011; No 120, 2015
s 3A.......................................	ad No 141, 2001
Part 2
s 5.........................................	am No 82, 1993; No 43, 1995; No 111, 2003; No 121, 2005; No 58, 2011
s 5A.......................................	ad No 58, 2004
am No 121, 2005; No 58, 2011; No 126, 2015; No 112, 2020
Part 3
s 6.........................................	am No 92, 1992; No 10, 2001
rs No 120, 2015
am No 146, 2020
s 7.........................................	rep No 92, 1992
ad No 120, 2015
am No 146, 2020
Part 4
s 9.........................................	am No 58, 2011
s 10........................................	am No 58, 2011
Part 5
s 11........................................	am No 58, 2011
s 12........................................	am No 58, 2011
s 13........................................	am No 58, 2011
s 14........................................	am No 58, 2011
s 15........................................	am No 58, 2011
s 16........................................	am No 58, 2011
s 16A.....................................	ad No 58, 2004
am No 58, 2011
s 16B.....................................	ad No 82, 2012
am No 62, 2014; No 65, 2015
s 16C.....................................	ad No 82, 2012
am No 62, 2014; No 65, 2015
s 16D.....................................	ad No 82, 2012
am No 62, 2014
rs No 65, 2015
Part 6
Part 6.....................................	rs No 58, 2011
s 18........................................	rs No 58, 2011
s 19........................................	am No 152, 1997
rep No 58, 2011
s 20........................................	am No 121, 2005
rep No 58, 2011
s 21........................................	rep No 58, 2011
s 22........................................	rep No 58, 2011
s 23........................................	rep No 58, 2011
s 24........................................	am No 39, 1997; No 187, 1997
rep No 58, 2011
s 25........................................	rs No 152, 1997
rep No 58, 2011
s 25A.....................................	ad No 152, 1997
rep No 58, 2011
s 25B.....................................	ad No 152, 1997
rep No 58, 2011
s 26........................................	am No 43, 1995
rep No 58, 2011
Part 7.....................................	rep No 58, 2011
s 27........................................	rep No 58, 2011
s 28........................................	rep No 58, 2011
Part 8.....................................	rep No 121, 2005
s 29........................................	rep No 121, 2005
s 30........................................	am No 1, 1997; No 121, 2005
rep No 121, 2005
s 31........................................	rep No 121, 2005
s 32........................................	rep No 121, 2005
s 33........................................	rep No 121, 2005
s 34........................................	rep No 121, 2005
s 35........................................	rep No 121, 2005
s 36........................................	am No 1, 1997
rep No 121, 2005
s 37........................................	rep No 121, 2005
s 38........................................	rep No 121, 2005
s 39........................................	rep No 121, 2005
s 40........................................	rep No 121, 2005
Part 9
s 41........................................	rep No 58, 1996
s 42........................................	am No 58, 2011
s 42A.....................................	ad No 187, 1997
am No 58, 2011
s 43........................................	am No 58, 2011
s 44........................................	am No 58, 2011
s 46........................................	am No 58, 2004
s 47........................................	am No 91, 1992; No 58, 2011
s 48........................................	am No 44, 1999
s 48A.....................................	ad No 120, 2015
s 49........................................	rep No 121, 2005
ad No 58, 2011
am No 126, 2015
s 50........................................	rep No 43, 1995
s 51........................................	am No 58, 2011; No 65, 2015; No 120, 2015
s 51A.....................................	ad No 95, 1993
s 51B.....................................	ad No 82, 2012;No 62, 2014
s 51C.....................................	ad No 82, 2012
am No 62, 2014
s 52........................................	am No 43, 1995; No 121, 2005; No 58, 2011
Part 10...................................	rep No 31, 2014
s 53........................................	rep No 31, 2014
s 54........................................	rep No 31, 2014
s 55........................................	rep No 31, 2014
s 56........................................	rep No 31, 2014
s 57........................................	rep No 31, 2014
s 58........................................	rep No 31, 2014
s 59........................................	rep No 31, 2014
s 60........................................	rep No 31, 2014
s 61........................................	rep No 31, 2014
Schedule
Schedule................................	am No 58, 2011