Military Superannuation and Benefits Trust Deed (Cth)
Military Superannuation and Benefits Trust Deed
made under section 4 of the
Military Superannuation and Benefits Act 1991
Compilation No. 18
Compilation date: 1 July 2016
Includes amendments up to: F2016L00738
Registered: 1 July 2016
About this compilation
This compilation
This is a compilation of the Military Superannuation and Benefits Trust Deed that shows the text of the law as amended and in force on 1 July 2016 (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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
1............ Interpretation................................................................................................................. 1
2............ Establishment of the Superannuation Scheme and the Fund.......................................... 1
3............ Functions and powers of CSC...................................................................................... 2
9............ Operation of the Fund................................................................................................... 3
10.......... Investment of the Fund.................................................................................................. 3
10A....... Unitisation of Investment Divisions.............................................................................. 4
11.......... Requests by Minister for Information........................................................................... 4
12.......... Delegation by CSC........................................................................................................ 4
13.......... Saving provisions for amendment of this Deed by Part 1 of Schedule 1 to the Military Superannuation and Benefits Amendment (Trust Deed—ADF Super Consequential) Instrument 2015..................... 5
14.......... Application provision for amendments of this Deed by Part 2 of Schedule 1 to the Military Superannuation and Benefits Amendment (Trust Deed—ADF Super Consequential) Instrument 2015..................... 5
Schedule—Military Superannuation and Benefits Rules 6
Part 1—Preliminary 6
1............ Citation.......................................................................................................................... 6
2............ Definitions and interpretation........................................................................................ 6
Part 2—Contributions 8
3............ Contributions by members............................................................................................ 8
4............ Amount of contributions............................................................................................... 8
5............ Cessation of contributions on reaching maximum benefit limit..................................... 9
6............ Contributions while on leave without pay in connection with birth of child etc............. 9
7............ Contributions while on other leave without pay.......................................................... 10
8............ General conditions applicable to contributions under rules 6 and 7............................. 11
9............ Member contributions to be paid to CSC.................................................................... 11
10.......... Liability of Department to pay employer contributions................................................ 11
11.......... Payment of contributions into Fund............................................................................ 12
Part 2B—Administration of unitised Fund 13
Division 1—Arrangements for Investment Divisions 13
11C....... Investment Divisions—general................................................................................... 13
11D....... Default Investment Division........................................................................................ 13
11E........ Winding up of Investment Division............................................................................ 13
11F........ Net asset value............................................................................................................. 14
Division 2—Unitisation procedure 15
11G....... Unitisation of an Investment Division......................................................................... 15
11H....... Classes of units........................................................................................................... 15
11I......... Unit value.................................................................................................................... 15
11J........ Issue price................................................................................................................... 16
11K....... Withdrawal price......................................................................................................... 16
11L........ Division or consolidation of units............................................................................... 17
Division 3—Arrangements for unitised members 18
11M...... Establishment and operation of unitised accounts........................................................ 18
11N....... Annual statement......................................................................................................... 18
Division 4—Allocation of contributions to Investment Divisions 19
11O....... How contributions are allocated to an Investment Division......................................... 19
11P........ Allocation of employer contributions.......................................................................... 19
11Q....... Allocation of member contributions............................................................................ 19
11QA.... Treatment of contributions where no tax file number has been provided..................... 19
11R....... Suspension of allocations............................................................................................ 20
Division 5—Transferring units from one Investment Division to another 21
11S........ How units are transferred from one Investment Division to another........................... 21
11T........ Transfer of units in employer accounts on change of default Investment Division...... 21
11U....... Unitised member may apply for transfer of units........................................................ 21
11V....... Transfer applications—day of transfer........................................................................ 21
11W...... Limits applicable to transfers....................................................................................... 21
11X....... Grounds for refusing transfer application.................................................................... 22
11Y....... Suspension of transfers............................................................................................... 22
11Z........ Fees for transfers......................................................................................................... 22
11ZA..... Closed or wound up Investment Division................................................................... 22
Division 6—Notice of proposed changes to Investment Divisions 23
11ZB..... Members to be informed about proposed changes to Investment Divisions................ 23
Division 7—Withdrawal of beneficial interest 24
11ZC..... Payment of benefits..................................................................................................... 24
11ZD..... Suspension of withdrawals......................................................................................... 24
Part 3—Members’ benefits 25
Division 1—Benefits other than Invalidity Benefits 25
12.......... Benefits on retirement before reaching 55 years of age or earlier retiring age, otherwise than for redundancy or retrenchment etc........................................................................................................... 25
13.......... Benefits on retirement for redundancy or retrenchment or on completion of limited tenure appointment or on attaining retiring age of less than 55 years................................................................................. 25
14.......... Benefits on retirement on or after attaining age of 55 years......................................... 26
14A....... Benefits on ceasing to be a member because of becoming an ADF Super member..... 27
Division 2—Invalidity Benefits 29
Subdivision A—Incapacity Classification 29
17.......... Incapacity Classification Committee............................................................................ 29
18.......... Membership of Committee.......................................................................................... 29
19.......... Functions of Committee.............................................................................................. 29
20.......... Proceedings of Committee........................................................................................... 29
21.......... Decisions by Committee.............................................................................................. 29
22.......... Classification in respect of incapacity.......................................................................... 30
22A....... Interim classification.................................................................................................... 30
23.......... Reclassification in respect of incapacity....................................................................... 31
24.......... Decision as to classification or reclassification to be notified to invalidity retiree........ 32
25.......... Power of CSC to require persons to be medically examined etc.................................. 33
Subdivision B—Invalidity Benefits 35
26.......... Entitlement to invalidity benefits.................................................................................. 35
26A....... Splitting of invalidity benefits after reclassification..................................................... 35
27.......... Invalidity benefits for person classified as Class A..................................................... 35
28.......... Invalidity benefits for person classified as Class B..................................................... 36
29.......... Effect of change of invalidity classification on pension and preserved benefit............ 36
30.......... Person may be treated as having been retired on ground of invalidity......................... 37
Subdivision C—Invalidity Benefits not Payable 37
31.......... Person classified as Class C........................................................................................ 37
32.......... Pre‑existing condition.................................................................................................. 37
33.......... Invalidity due to intentional act.................................................................................... 38
34.......... Invalidity arising during absence without leave exceeding 21 days............................. 38
Division 3—Person rejoining the scheme 39
36.......... Cancellation of pension etc of invalidity retiree........................................................... 39
37.......... Continuation of previous election to cease paying contributions................................. 39
Part 4—Spouses’ and children’s benefits 40
Division 1—Death of a member 40
38.......... Applicability of benefits.............................................................................................. 40
39.......... Payment of deceased member’s member benefit......................................................... 40
40.......... Payment of deceased member’s employer benefit....................................................... 40
Division 2—Death of retirement pensioner 43
41.......... Applicability of benefits.............................................................................................. 43
42.......... Pensions payable......................................................................................................... 43
43.......... Final benefit payable in relation to deceased retirement pensioner............................... 43
44.......... Death in certain cases due to retirement disabilities..................................................... 44
45.......... Effect of death of invalidity pensioner while pension suspended................................ 45
Division 3—Death of Spouse 46
46.......... Child’s benefit upon death of spouse.......................................................................... 46
Division 4—Miscellaneous 47
47.......... Entitlements where more than one spouse................................................................... 47
48.......... Payment of balance of benefit where pension becomes payable to child in certain cases 47
Part 5—Payment of preserved benefits 50
48A....... Preserved benefits subject to family law payment split................................................ 50
49.......... Drawing on member benefit included in preserved benefit.......................................... 50
50.......... Fee for payment of part of person’s member benefit................................................... 50
51.......... Certain benefits included in preserved benefits............................................................ 50
52.......... Payment of employer benefit included in preserved benefit to person who has attained 55 years of age 52
53.......... Compulsory payment of preserved benefit.................................................................. 53
53A....... Payment of deceased retirement pensioner’s member benefit included in preserved benefit 54
54.......... Payment of deceased former member’s preserved benefit........................................... 54
54A....... Aggregation of benefits............................................................................................... 55
Part 6—Increases in maximum benefit limits, pensions and certain unfunded preserved benefits 57
Division 1—Increases in maximum benefit limits 57
55.......... Increases in maximum benefit limits............................................................................ 57
Division 2—Increases in pensions and associate pensions 58
56.......... Increases in pensions and associate pensions.............................................................. 58
57.......... Application of increase to suspended pension............................................................. 58
58.......... Proportionate increase for part of a year...................................................................... 59
59.......... Adjustment in connection with invalidity reclassification............................................ 60
60.......... Date of effect of increase............................................................................................. 61
61.......... Interpretation............................................................................................................... 61
Division 3—Increases in certain unfunded preserved benefits 63
61A....... Increases in certain unfunded preserved benefits......................................................... 63
61B....... Proportionate increase for part of a year...................................................................... 63
61C....... Adjustment in connection with invalidity reclassification............................................ 63
61D....... Date of effect of increase............................................................................................. 64
61E........ Interpretation............................................................................................................... 64
Part 7—Candidates at parliamentary elections 65
62.......... Re‑instated member..................................................................................................... 65
63.......... Death or physical or mental incapacity of person........................................................ 65
Part 8—General provisions applicable to contributions and benefits 66
64.......... Provisions applicable to elections under the Rules...................................................... 66
65.......... Rate of pension where lump sum converted into pension............................................ 67
65A....... Employer benefit converted into pension to include funded employer benefit unless person elects otherwise 67
65B....... Prescribed minimum amount for conversion of lump sum to pension......................... 67
66.......... Benefits in unusual or exceptional circumstances........................................................ 67
67.......... Instalments of pensions and associate pensions.......................................................... 67
68.......... Set off against pension in certain cases........................................................................ 68
69.......... Interest payable where payment of benefit delayed...................................................... 68
70.......... Payment of benefit otherwise than to person entitled................................................... 69
71.......... Withholding payment of benefit where required information not provided................. 69
Part 9—Reconsideration of decisions 70
72.......... Reconsideration Committees....................................................................................... 70
73.......... Membership of Committee.......................................................................................... 70
74.......... Functions of Committee.............................................................................................. 70
75.......... Proceedings of Committee........................................................................................... 70
76.......... Reconsideration of decisions made by delegates......................................................... 71
77.......... Reconsideration of decisions made by CSC and Committees...................................... 71
78.......... Content of statements of reasons for decisions............................................................ 72
79.......... Interpretation............................................................................................................... 73
Part 10—Surcharge deduction amount 74
80.......... Deduction of surcharge deduction amount.................................................................. 74
81.......... Deduction of surcharge deduction amount where member deceased........................... 74
Part 10A—Provisions for very high income individuals 76
81A....... Reduction of benefits................................................................................................... 76
81B....... Reduction of benefits—ancillary benefit...................................................................... 76
Part 11—Preserved benefits 78
82.......... Member benefits accruing before 1 July 1999............................................................. 78
83.......... Member benefits accruing on or after 1 July 1999...................................................... 78
84.......... Employer benefits........................................................................................................ 78
Part 12—Associate benefit and ancillary benefit 79
85.......... Associate A benefit and ancillary benefit..................................................................... 79
86.......... Associate B benefit...................................................................................................... 79
87.......... Release of benefits because of total and permanent incapacity, on compassionate grounds, or because of severe financial hardship....................................................................................................................... 80
88.......... Death of a person who has associate benefit or ancillary benefit................................. 81
Part 13—Family law superannuation interest splitting 82
Division 1—Preliminary 82
89.......... Definitions................................................................................................................... 82
Division 2—Dealing with splitting agreements and splitting orders 84
Subdivision 1—Compliance with splitting agreements and splitting orders 84
89A....... General requirement for CSC...................................................................................... 84
Subdivision 2—Payment split of benefit in the growth phase 84
90.......... Splitting a benefit that is not ancillary benefit, associate A benefit or associate B benefit 84
91.......... Splitting ancillary benefit, associate A benefit or associate B benefit........................... 85
92.......... Member spouse is 1973 Act member.......................................................................... 87
93.......... Member spouse has a superannuation interest under section 52 of the Defence Act 1903 87
94.......... Member spouse is member who has ancillary benefit or associate benefit.................. 87
Subdivision 3—Payment split of benefit in the payment phase 88
95.......... Member spouse is in receipt of a pension or associate pension................................... 88
96.......... Commutation of small associate pension..................................................................... 89
97.......... Indexation of amount for small associate pension....................................................... 89
Division 3—Determination of scheme value, associate pension rate and member spouse pension reduction 91
98.......... Scheme value............................................................................................................... 91
99.......... Annual rate of associate pension................................................................................. 91
100........ Reduction of pension................................................................................................... 91
Part 14—Contributions to ancillary benefit 93
101........ Definitions................................................................................................................... 93
102........ Part 2 does not apply................................................................................................... 93
103........ Certain investment nominations to continue in operation............................................. 93
104........ Investment nominations by DFRDB members and spouses....................................... 93
105........ Allocation of contributions.......................................................................................... 94
105A..... Treatment of additional personal contributions where no tax file number has been provided 94
105B..... Treatment of contributions for the benefit of member’s spouse where spouse’s tax file number has not been provided.................................................................................................................................... 95
106........ Government co‑contribution and SG charge payments............................................... 95
106A..... SG top‑up contribution................................................................................................ 95
107........ Amounts transferred from regulated superannuation funds, etc.................................. 96
108........ Salary sacrifice............................................................................................................ 96
109........ Additional personal contributions................................................................................ 97
110........ Contributions for the benefit of the spouse of a member............................................. 97
Schedule 1—Glossary 98
Part 1—Definitions 98
Part 1A—Marital or couple relationship 106
Part 2—Resign to contest an election 107
Part 3—Retirement 108
Part 3A—Retirement on completion of limited tenure appointment 109
Part 4—Retiring age 110
Part 5—Spouse who survives a deceased person 111
Part 6—Parts of speech and grammatical forms 113
Part 7—Number 114
Part 8—Reckoning of time 115
Part 9—Attainment of particular age 116
Part 10—Salary 117
Schedule 2—Prescribed periods for the purposes of rule 4 118
Schedule 3—Calculation of maximum benefit limits 120
Schedule 4—Percentage of employer benefit or deceased pensioner’s pension applicable to spouse or eligible child 121
Schedule 4A—Calculation of notional employer benefit 122
Schedule 5—Calculation of rate of pension by conversion of employer benefit 125
Schedule 6—Calculation of eligible service 126
Schedule 7—Calculation of final average salary 128
Schedule 8—Calculation of employer benefit 130
Part 1—Calculation of employer benefit of members other than particular MBL members 130
Part 5—Calculation of employer benefit of particular MBL members 132
Part 6—Interpretation 134
Schedule 9—Calculation of member benefit before 1 July 2002 135
Schedule 10—Transfer value 138
Schedule 10A—Carry over value 140
Schedule 11—Annual rates of interest applicable in respect of certain unfunded amounts 141
Schedule 12—Surcharge deduction amount 142
Endnotes143
Endnote 1—About the endnotes 143
Endnote 2—Abbreviation key 144
Endnote 3—Legislation history 145
Endnote 4—Amendment history 148
THIS DEED is made on this eighteenth day of September 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:
1 Interpretation
(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 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.
2 Establishment of the Superannuation Scheme and the Fund
(1) An occupational superannuation scheme, known as the Military Superannuation and Benefits Scheme (in this Deed called the Superannuation Scheme), in force on 1 October 1991, has been established for the benefit of:
(a) members of the Permanent Forces; and
(b) members of the Reserves rendering continuous full‑time service;
and, from 1 July 2011, is to be administered in accordance with the Deed by CSC.
(2) A fund, known as the Military Superannuation and Benefits Fund No. 1 (in this Deed called the Fund), has been established for the purposes of the Superannuation Scheme and, from 1 July 2011, vested in CSC.
3 Functions and powers of CSC
(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;
(c) to determine interest rates for the purposes of the Superannuation Scheme;
(d) to determine, from time to time, the issue price and withdrawal price of a unit in an Investment Division of the Fund.
(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 do any of the following:
(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 one or more Reconsideration Committees:
(i) to examine and report on decisions of CSC and its delegates under the Rules relating to members’ entitlements to benefits; and
(ii) to reconsider decisions of CSC and its delegates under the Rules relating to members’ entitlements and benefits;
(i) establish one or more other committees to assist CSC on any matter within the CSC’s functions and powers, including in relation to the investment of the Fund;
(j) 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) Subject to the SIS Act, in exercising its functions and powers CSC must have regard to:
(a) the interests of members and the Commonwealth; and
(b) any statement of policy of the Commonwealth Government on any matter that is relevant to the performance of the functions, duties and powers of CSC by the Minister with a request that CSC consider that policy.
9 Operation of the Fund
(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.
10 Investment of the Fund
(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:
(a) establish at least one Investment Division of the Fund as the means of investing the Fund; and
(b) establish an investment strategy for each Investment Division; and
(c) regularly review the effectiveness of each Investment Division and investment strategy; and
(d) maintain records to identify the assets, liabilities and income of each Investment Division; and
(e) maintain records to identify payments made from each Investment Division.
(4A) CSC may:
(a) create an Investment Division; or
(b) refuse to issue further units for an Investment Division; or
(c) wind up an Investment Division; or
(d) merge 2 or more Investment Divisions; or
(e) divide an Investment Division into 2 or more Investment Divisions;
if CSC decides that it is necessary or desirable to do so.
(4B) In acting under subclause (4A), CSC may consult any person or body.
(4C) If CSC decides to act under subclause (4A), CSC must give the unitised members who would be affected by the action reasonable notice of the action before the action takes effect.
(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 CSC’s investments and the investment market at such times and in such manner as CSC determines.
10A Unitisation of Investment Divisions
CSC must:
(a) divide each Investment Division of the Fund into units; and
(b) issue units to each unitised member that represent the member’s beneficial interest in the fund; and
(c) record the issue, withdrawal and transfer of the units of each member in a unit record system maintained by CSC for the Fund.
11 Requests by Minister for Information
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.
12 Delegation by CSC
CSC may by instrument under its seal delegate all or any of its powers under the Deed to a person or committee mentioned in subsection 36(1) of the Governance of Australian Government Superannuation Schemes Act 2011, other than its powers under Part 9 of the Rules and this power of delegation.
Saving provisions for amendment of this Deed by Part 1 of Schedule 1 to the Military Superannuation and Benefits Amendment (Trust Deed—ADF Super Consequential) Instrument 2015
(1) This clause applies to a pension that was suspended under rule 35 of the Rules immediately before the repeal of that rule by Part 1 of Schedule 1 to the Military Superannuation and Benefits Amendment (Trust Deed—ADF Super Consequential) Instrument 2015.
(2) That rule continues to apply to the pension, despite the repeal.
(3) Rule 57 of the Rules, as in force before its amendment by that Part, continues to apply to the pension, despite the amendment.
Application provision for amendments of this Deed by Part 2 of Schedule 1 to the Military Superannuation and Benefits Amendment (Trust Deed—ADF Super Consequential) Instrument 2015
The amendments of paragraph 7(2)(a), and rule 10, of the Rules made by Part 2 of Schedule 1 to the Military Superannuation and Benefits Amendment (Trust Deed—ADF Super Consequential) Instrument 2015 apply in relation to:
(a) leave granted on or after the commencement of that Part; and
(b) leave referred to in subparagraph 7(2)(a)(i) of the Rules, as in force immediately before the commencement of that Part, that was granted before that commencement, if an election relating to the leave was not made under subrule 7(2) of the Rules before that commencement.
IN WITNESS whereof the Honourable Gordon Neil Bilney, Minister for Defence Science and Personnel, has hereunto set the name of the Commonwealth of Australia and affixed his own seal the day and year first above written.
SIGNED, SEALED AND DELIVERED )
by the Honourable GORDON NEIL )
BILNEY, Minister for Defence )
Science and Personnel, for and ) Gordon Bilney
on behalf of THE COMMONWEALTH OF )
AUSTRALIA, in the presence of: )
Elizabeth Cowan )
Parliament House ) Elizabeth Cowan
Departmental Liaison Officer )
Schedule—Military Superannuation and Benefits Rules
(clause 1)
Part 1—Preliminary
1 Citation
These Rules may be cited as the Military Superannuation and Benefits Rules.
2 Definitions and interpretation
(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.
1948 Act
1973 Act
1973 Scheme
1973 Scheme (deferred benefit) re‑entrant
1973 Scheme (invalidity pay) re‑entrant
1973 Scheme re‑entrant
1973 Scheme (refunded contributions) re‑entrant
1973 Scheme (retirement pay) re‑entrant
1973 Scheme retirement pensioner
1991 Scheme
1991 Scheme re‑entrant
Actuary
ADF Super
ADF Super member
aggregated service
allocation
allowance
ancillary
ancillary benefit
associate
associate A benefit
associate B benefit
associate pension
bank
Board
calendar month
carry over value
child
classification
Committee
contribution
contributory service
CSC
default Investment Division
debt account discharge liability
Department
DFRDB member
eligible child
eligible service
employer benefit
employer funded account
final average salary
financial year
flexible service
flying allowance
foreign service member
Fund
funded employer benefit
higher duties allowance
invalidity
invalidity pension
invalidity pensioner
invalidity retiree
Investment Division
investment nomination
issue price
lump sum maximum benefit limit
marital or couple relationship (see Part 1A)
MBL member
member
member benefit
member funded account
member unfunded account
membership
month
net asset value
Parliamentary Candidates Act
pension
pension maximum benefit limit
Permanent Forces
prescribed fee
prescribed half‑year
prescribed year
preservation age
previous contributions
previous legislation
regulated superannuation fund
release entitlement
relevant percentage
relevant period
relevant provision
Reserves
resign to contest an election (see Part 2)
retirement (see Part 3)
retirement on completion of limited tenure employment (see Part 3A)
retirement pensioner
retiring age (see Part 4)
salary (see Part 10)
Scheme
service
service allowance
service offence
SIS preservation threshold amount
SIS Regulations
special action forces allowance
specialist operations allowance
spouse who survives a deceased person (see Part 5)
spouse’s pension
Statistician
submarine service allowance
surcharge debt account
surcharge deduction amount
total benefit
trainee allowance
transfer
transfer application
transferred person
transferred (former recipient) person
transferred (refunded contributions) person
transfer value
unfunded preserved benefit
unitised member
unit value
withdrawal price
(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
3 Contributions by members
(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.
4 Amount of contributions
(1) Subject to subrule (2), the amount of the contribution payable by a member in a fortnight is equal to the relevant percentage of:
(a) the salary paid to the member in that fortnight; or
(b) if in that fortnight the member rendered flexible service—the salary that would have been paid to the member in that fortnight if the member had not rendered flexible service.
(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 of a member in respect of a period is 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 an allowance unless:
(a) the 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, the 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.
5 Cessation of contributions on reaching maximum benefit limit
(1) A member is not entitled to pay contributions after he or she has been notified that his or her total benefit has equalled or exceeded his or her pension maximum benefit limit.
(2) At any time after a member is notified that his or her total benefit has equalled or exceeded 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.
(4) This rule does not apply to benefits payable under Part 12 or Part 13 or contributions made under Part 14.
6 Contributions while on leave without pay in connection with birth of child etc
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, before the expiration of the period of leave without pay, elect to pay contributions, calculated under rule 8, in respect of so much of that period, not exceeding 9 months, as is specified in the election.
7 Contributions while on other leave without pay
(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:
(ii) undertaking further education; or
(iii) undergoing training; or
(iv) engaging in some other activity;
and 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, before the expiration of the period of leave without pay, elect to pay contributions, calculated under rule 8, in respect of so much of the period as is specified in the election.
(2A) If a member is granted, on compassionate grounds, leave without pay for a period exceeding 21 days, the member may, with the approval of CSC, before the end of the period of leave without pay, elect to pay contributions, calculated under rule 8, in respect of so much of the period, not exceeding 2 years, 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):
(i) is also a member; or
(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 under rule 8, in respect of so much of that period, not exceeding 2 years, as is specified in the election.
(3A) An election under subrule (3) must be made before the expiration of the period specified in the election.
General conditions applicable to contributions under rules 6 and 7
(1) If, under rule 6 or 7, a member elects to pay contributions in respect of all or part of a period of leave without pay, rule 4 applies to the amount of the contributions as if:
(a) in that period the member were paid salary in fortnights as if he or she were on full pay and not rendering flexible service; and
(b) the member’s salary did not include an allowance unless:
(i) the allowance was payable to the member on the day immediately before the start of the period; and
(ii) an appropriate authority of the Defence Force has notified CSC that, apart from the member’s absence on leave without pay, the allowance would have been payable to the member for the whole period.
(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.
(3) A revocation under subrule (2) has effect in relation to the first salary fortnight in relation to which it can be applied in the ordinary course of business.
9 Member contributions to be paid to CSC
Contributions payable by a member are to be paid to CSC by or on behalf of the member.
10 Liability of Department to pay employer contributions
(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.
(1AA) To avoid doubt, the Department’s obligation to pay an employer contribution in relation to a member continues even if:
(a) the member has not provided his or her tax file number to CSC; or
(b) CSC returns a contribution of the member under rule 11QA.
(1A) Subrule (1) does not apply in relation to a contribution made under Part 14.
(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:
(aa) in the case of a period of leave without pay referred to in subparagraph 7(2)(a)(ii), (iii) or (iv) or paragraph 7(2)(b) that exceeds 12 months—to any part of the excess period; or
(ab) in the case of a period of leave without pay referred to in subrule 7(2A); 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.
11 Payment of contributions into Fund
CSC must pay all member and employer contributions received by it into the Fund.
Part 2B—Administration of unitised Fund
Division 1—Arrangements for Investment Divisions
11C Investment Divisions—general
(1) CSC may establish an Investment Division of the Fund at any time.
(2) CSC may, at any time:
(a) refuse to issue further units for an Investment Division; or
(b) wind up an Investment Division; or
(c) merge 2 or more Investment Divisions; or
(d) divide an Investment Division into 2 or more Investment Divisions.
(3) CSC:
(a) must name each Investment Division that it establishes (including an Investment Division established after a merger or division); and
(b) may change the name of an Investment Division.
(4) There must be at least one Investment Division in existence at all times.
11D Default Investment Division
(1) If the Fund has a single Investment Division in existence, that Division is the default Investment Division.
(2) If the Fund has more than one Investment Division, CSC must designate one of them as the default Investment Division.
(3) CSC may, at a later time, designate another Investment Division as the default Investment Division.
11E Winding up of Investment Division
(1) This rule applies if CSC decides to wind up an Investment Division.
(2) Before winding up the Investment Division, CSC must:
(a) decide on the how units in the Investment Division held in accounts of a unitised member will be transferred to other Investment Divisions in the absence of a transfer application from the member; and
(b) give each unitised member notice under rule 11ZB; and
(c) if no transfer application is received by the member before the Investment Division is wound up, transfer the units in accordance with the decision under paragraph (a).
(3) CSC must:
(a) sell the assets of the Investment Division, make the necessary deductions from the proceeds of the sale to pay the debts of the Investment Division and transfer the remainder of the proceeds to another Investment Division; or
(b) reallocate the assets of the Investment Division to another Investment Division in accordance with Division 4.
11F Net asset value
(1) The net asset value of an Investment Division is the amount determined by CSC to be the total value of the assets of the Investment Division, less any amount representing liabilities of the Investment Division.
(2) CSC may include in the assessment of net asset value an amount representing CSC’s assessment of:
(a) actual or anticipated income tax liability; or
(b) an actual or anticipated benefit.
(3) CSC may determine a net asset value from time to time, including more than once on a particular day.
(4) CSC may require an asset of an Investment Division to be valued at any time, including more than once on a particular day.
Division 2—Unitisation procedure
11G Unitisation of an Investment Division
(1) CSC must determine the net asset value of an Investment Division that is established.
(2) CSC may determine, from time to time, the method of determining the net asset value of a Fund Investment Division.
(3) CSC must:
(a) divide the beneficial interest in the assets of an Investment Division into a number of units in the Division; and
(b) work out, for each day, the price of the units in accordance with rules 11J and 11K.
(4) A unit does not confer an interest in any particular part of:
(a) the beneficial interest in the net assets of the Investment Division; or
(b) the assets of the Investment Division; or
(c) the Investment Division.
(5) Subject to the terms on which the units are issued to a unitised member, each unit in a class of units of an Investment Division is of equal rank within the class.
(6) CSC must make and keep unit records for each Investment Division, including:
(a) the name and contact details of each unitised member who has a unit in the Investment Division; and
(b) the number of units in the Investment Division held by each unitised member; and
(c) the aggregate value of those units.
11H Classes of units
(1) CSC may divide the units in an Investment Division into 2 or more classes.
(2) The unit value of units in one class may be different from the unit value of units in another class.
11I Unit value
(1) Subject to these Rules, the unit value of a unit in a class of units held in an Investment Division in relation to member funded accounts and employer funded accounts for a particular day (the valuation day) that is a working day is the amount worked out using the formula:
where:
net asset value for the class means the net asset value of the Investment Division attributed to the class as at the end of the valuation day.
total number of units in the class means the total number of units in the class held in relation to member funded accounts and employer funded accounts.
(2) However, if the valuation day is not a working day, the unit value of the unit is the unit value for the last working day before the valuation day unless CSC calculates the net asset value for the valuation day.
(3) The unit value of a unit in the class of units held in the Investment Division in relation to a member unfunded account for a particular day is the same as the unit value for a unit mentioned in subrule (1) for that day.
(4) In this rule:
working day means a day on which the Australian Stock Exchange is open for business.
11J Issue price
(1) Subject to subrule (2), the issue price of a unit for a particular day is the amount worked out using the formula:
where:
unit value means the unit value for the day.
estimate of acquisition costs means CSC’s estimate of the costs associated with the acquisition of the assets underlying the unit that will be incurred by CSC on that day.
(2) CSC may, if it is satisfied that it is reasonable in the circumstances, set the issue price of a unit for a transaction as the unit value for the day.
11K Withdrawal price
(1) Subject to subrule (2), the withdrawal price of a unit for a particular day is the amount worked out using the formula:
where:
unit value means the unit value of the unit for the day.
estimate of disposal costs means CSC’s estimate of the costs associated with the disposal of the assets underlying the unit that will be incurred by CSC on that day.
(2) CSC may, if it is satisfied that it is reasonable in the circumstances, set the withdrawal price of a unit for a transaction as the unit value for the day.
11L Division or consolidation of units
(1) CSC may decide to divide or consolidate the units in an Investment Division.
(2) If CSC decides to divide or consolidate units, CSC must:
(a) give each unitised member with units in the Investment Division notice of the division or consolidation; and
(b) ensure that the member’s member funded account, member unfunded account and employer funded account are amended as appropriate to reflect the consolidation or division.
Division 3—Arrangements for unitised members
11M Establishment and operation of unitised accounts
(1) CSC must establish and maintain the following accounts for each person who becomes a unitised member:
(a) a member funded account;
(b) an employer funded account.
(2) CSC must also establish and maintain a member unfunded account for each of those persons who is a transferred person on 1 July 2002.
(3) An account established under subrule (1) or (2) is an account of units in Investment Divisions of the Fund that are held for the member.
(4) CSC must credit a unitised member’s member funded account with units representing the contributions made by the member after 30 June 2002, allocated to Investment Divisions in accordance with any current investment nomination by the member.
(5) CSC must credit a unitised member’s employer funded account with units representing the contributions made by the Department after 30 June 2002, allocated to Investment Divisions in accordance with rule 11P.
(6) CSC may debit a unitised member’s member funded account or employer funded account to pay amounts owed to CSC or the Commissioner of Taxation.
11N Annual statement
As soon as practicable after the end of a financial year, CSC must give to each unitised member, to each ancillary and to each associate a statement of the beneficial interest that the member, ancillary or associate holds in the Fund, including:
(a) the number of units held in each Investment Division as at the date on which the statement was issued; and
(b) the aggregate value of those units as at that date.
Division 4—Allocation of contributions to Investment Divisions
11O How contributions are allocated to an Investment Division
For these Rules, a reference to the allocation of contributions to an Investment Division is a reference to the issue of units in the Investment Division to the value of the contribution at the issue price of the Investment Division on the day of issue.
11P Allocation of employer contributions
(1) CSC must allocate contributions made by the Department to a unitised member’s employer funded account to the default Investment Division.
(2) Subject to rule 11R, a contribution to be allocated in accordance with this rule must be allocated as at the day that the contribution is received.
11Q Allocation of member contributions
(1) If the Fund has, or will have, more than one Investment Division, a unitised member may nominate to CSC the Investment Division or Investment Divisions to which contributions by the member should be allocated, from the day specified in the nomination.
Note: An investment nomination received under expired subrule 112(3) and in force immediately before Part 15 expired continues in force as if the nomination had been made under this subrule.
(3) Subject to rule 11QA, CSC must, as far as possible, comply with a unitised member’s investment nomination.
(4) A unitised member may change an investment nomination at any time.
(5) If CSC:
(a) has not received an investment nomination from a unitised member; or
(b) cannot comply with an investment nomination in relation to all or part of a member’s contribution because the nomination is defective, or because one or more of the Investment Divisions have changed;
CSC must allocate the member’s contributions, or the part of the member’s contributions, to the default Investment Division.
(6) Subject to rule 11R, a contribution to be allocated to an Investment Division in accordance with this rule must be allocated to the Investment Division as at the day that the contribution is received.
11QA Treatment of contributions where no tax file number has been provided
(1) Subject to subrule (2), if CSC receives a contribution from, or on behalf of, a member in a manner that is inconsistent with subregulation 7.04(2) of the Superannuation Industry (Supervision) Regulations 1994, CSC:
(a) must allocate the contribution to the Investment Division or Investment Divisions nominated by the member; but
(b) must not allocate the contribution to the member’s account.
(2) If, within 30 days after CSC receives the contribution, the member’s tax file number is provided to CSC, CSC must allocate the contribution to the member’s account with effect from the day the tax file number is provided to CSC.
(3) If, at the end of 30 days after CSC receives the contribution, the member’s tax file number has not been provided to CSC, CSC must return the contribution to the member or, if the contribution was paid to CSC by another person on behalf of the member, to that person for the benefit of the member.
11R Suspension of allocations
(1) CSC may suspend the allocation to an Investment Division of contributions made to the Fund for a period if, during the period:
(a) because of an event that is beyond the control of CSC, CSC is unable to calculate the unit value for the Investment Division; or
(b) CSC is satisfied on reasonable grounds that it is in the interests of members to suspend the allocation.
(2) If CSC suspends the allocation of contributions for a period under subrule (1), CSC must allocate the contributions on the first day after the period ends.
Division 5—Transferring units from one Investment Division to another
11S How units are transferred from one Investment Division to another
For these Rules, a reference to a transfer of units from one Investment Division to a second Investment Division on a day is a reference to:
(a) the withdrawal of the units from the first Investment Division, at the withdrawal price for the Investment Division on the day; and
(b) the issue of units to the same value from the second Investment Division, at the issue price for the second Investment Division on the day.
11T Transfer of units in employer accounts on change of default Investment Division
If there is a change in the default Investment Division, CSC must transfer the units in each member’s employer funded account from the default Investment Division before the change to the default Investment Division after the change.
11U Unitised member may apply for transfer of units
(1) A unitised member may apply to CSC to transfer some or all of the units in the member’s member funded account or member unfunded account to another Investment Division or Investment Divisions (in this Division called the new Investment Division).
(2) For these Rules, the application is a transfer application.
11V Transfer applications—day of transfer
(1) This rule applies if a unitised member makes a transfer application.
(2) If CSC approves a transfer application, CSC must effect the transfer on:
(a) if the application is complete—the day on which CSC receives the application, or a later day specified in the application; and
(b) if the application is incomplete—the day on which CSC receives the information from the member that is necessary to make the application complete, or a later day specified in the application.
11W Limits applicable to transfers
(1) CSC may limit the number of times a unitised member may make transfer applications.
(2) CSC may determine a minimum withdrawal amount and a minimum investment amount for a transfer application.
11X Grounds for refusing transfer application
CSC may refuse to approve a transfer application if:
(a) the aggregate value of the units that would otherwise be issued in the new Investment Division in accordance with rule 11V is less than the minimum investment amount; or
(b) the aggregate value of the units that would otherwise be withdrawn from the old Investment Division in accordance with that rule is less than the minimum withdrawal amount.
11Y Suspension of transfers
(1) CSC may suspend transfers of units from one Investment Division to a second Investment Division for a period if, during the period:
(a) because of an event that is beyond the control of CSC, CSC is unable to calculate the unit value for either Investment Division; or
(b) CSC is satisfied on reasonable grounds that it is in the interests of members to suspend the withdrawal of units of the first Investment Division or the issue of units of the second Investment Division.
(2) If CSC suspends the transfer of units for a period under subrule (1), CSC must effect any approved transfers on the first day after the period ends.
(3) A transfer application may be withdrawn during the suspension period.
11Z Fees for transfers
(1) CSC may charge a fee for transferring a unitised member’s beneficial interest under this Division.
(2) CSC must not approve a transfer application unless CSC is satisfied that:
(a) the member is aware that a fee may be charged for the transfer; and
(b) the member has agreed to pay the fee.
11ZA Closed or wound up Investment Division
(1) CSC may refuse to approve a transfer application if, before the application is processed, CSC decides:
(a) to merge an Investment Division nominated by the member with another Investment Division; or
(b) to refuse to issue further units for the Investment Division; or
(c) to wind up the Investment Division.
(2) If CSC refuses to approve the transfer application, CSC must ask the member to nominate another Investment Division, or Investment Divisions, to which his or her beneficial interest may be allocated.
(3) CSC may temporarily transfer the units to an Investment Division determined by CSC until CSC is able to transfer the units to an Investment Division nominated by the member.
Division 6—Notice of proposed changes to Investment Divisions
11ZB Members to be informed about proposed changes to Investment Divisions
(1) If it is proposed to make a change to the Investment Divisions of the Fund under subrule 11C(2) or rule 11E or 11L, CSC must, not less than one month before the day of the proposed change, give each unitised member a notice that includes:
(a) general information; and
(b) information about the proposed change; and
(c) information about the effect of the change on the unitised member.
(2) The general information for paragraph (1)(a) is information about:
(a) the unitisation of the Fund and Investment Divisions; and
(b) the range of investment options available to unitised members; and
(c) the terms on which investments may be made; and
(d) the operation of the default Investment Division; and
(e) how to make an investment nomination under this Division; and
(f) how to make a transfer application; and
(g) the operation of Division 5.
(3) The information about the proposed changes for paragraph (1)(b) is information about:
(a) the Investment Divisions and their investment strategies before and after the change; and
(b) when the change will be made; and
(c) how the change will operate by dividing, merging, creating or winding up Investment Divisions, or closing Investment Divisions to further contributions; and
(d) if the change includes a change in the default Investment Division, how that will affect unitised members.
(4) The information about the effect of the change on the unitised member for paragraph (1)(c) is information about:
(a) any units held in an account of the member that are affected by the change; and
(b) how the units will be dealt with by CSC after the change if CSC does not receive a transfer application in relation to them; and
(c) any current investment nomination by the member that is affected by the change; and
(d) how CSC will allocate contributions of the member if CSC does not receive a new investment nomination.
Division 7—Withdrawal of beneficial interest
11ZC Payment of benefits
(1) This rule applies if a person requests CSC to withdraw some or all of the units that are held in an Investment Division, or Investment Divisions, for the benefit of the person to make a payment of a benefit that is payable under these Rules in relation to the person.
(2) The withdrawal price of the units is:
(a) if the request is received by CSC after the day on which the person ceases to be a member—the withdrawal price of the units for the day when CSC receives the application; and
(b) if the request is received by CSC before the end of the day on which the person ceases to be a member—the withdrawal price of the units for the day after the person ceases to be a member.
(3) However, CSC may:
(a) refuse the request if it would be contrary to a law of the Commonwealth, a State or a Territory to act in accordance with the request; or
(b) suspend the withdrawal of units in accordance with rule 11ZD.
11ZD Suspension of withdrawals
(1) CSC may suspend withdrawals of units for rule 11Y that include withdrawals from a particular Investment Division for a period if, during the period:
(a) because of an event that is beyond the control of CSC, CSC is unable to calculate the unit value for the Investment Division; or
(b) CSC is satisfied on reasonable grounds that it is in the interests of members to suspend the withdrawal of units from the Investment Division.
(2) If CSC suspends the withdrawal of units for a period under subrule (1), CSC must effect the withdrawals on the first day after the period ends.
Part 3—Members’ benefits
Note: The amount of a member’s benefits may have been affected by a family law superannuation payment split under Part 13.
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
(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 Parts 10 and 10A, 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, in accordance with Part 11; and
(b) 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 (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.
(4) If a person who is entitled to be paid a member benefit under paragraph 2(a):
(a) does not request that the benefit be paid to him or her as a lump sum; and
(b) does not make an election under subrule (3);
within the period of 3 months after becoming entitled to the benefit, there is applicable to him or her a preserved benefit of the amount of that benefit.
13 Benefits on retirement for redundancy or retrenchment or on completion of limited tenure appointment or on attaining retiring age of less than 55 years
(1) Where a member is retired on the ground of redundancy or retrenchment or on completion of a limited tenure appointment and he or she is not entitled to an invalidity pension:
(a) subject to Part 10, his or her member benefit is payable to him or her as a lump sum, in accordance with Part 11; 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; and
(b) that retiring age is less than 55 years; and
(c) he or she is not entitled to an invalidity pension;
then:
(d) subject to Part 10, his or her member benefit is payable to him or her as a lump sum, in accordance with Part 11; 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) subject to Parts 10 and 10A, 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.
(6) If a person who is entitled to be paid a member benefit under paragraph 1 (a) or 2 (d):
(a) does not request that the benefit be paid to him or her as a lump sum; and
(b) does not make an election under subrule (3);
within the period of 3 months after becoming entitled to the benefit, there is applicable to him or her a preserved benefit of the amount of that benefit.
Benefits on retirement on or after attaining age of 55 years
(1) If a member:
(a) retires on or after turning 55; and
(b) is not entitled to an invalidity pension;
the following benefits are payable to him or her as a lump sum, in accordance with Part 11:
(c) subject to Part 10, his or her member benefit; and
(d) subject to Parts 10 and 10A, his or her employer benefit.
(2) A person who is entitled to be paid a member benefit under subrule (1) 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.
(3) If a person is entitled to be paid an employer benefit under subrule (1):
(a) the person 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 employer benefit and, if he or she so elects:
(i) the employer benefit is not payable to him or her as a lump sum; and
(ii) there is applicable to him or her a preserved benefit of that amount; or
(b) the person may elect that, instead of his or her employer benefit being paid to him or her, it be converted into a pension payable to him or her and, subject to Parts 10 and 10A, if he or she so elects, that benefit is so converted; or
(c) the person may elect that, instead of his or her employer benefit being paid in full to him or her, a specified part of that benefit, being not less than one‑half of the benefit, be converted into a pension payable to him or her and, subject to Parts 10 and 10A, if he or she so elects:
(i) that part of the employer benefit is so converted; and
(ii) the balance of the employer benefit is payable to him or her as a lump sum.
(4) Paragraphs (3) (b) and (c) do not apply to a person whose employer benefit is less than the amount prescribed in rule 65B.
(5) If a person who is entitled to be paid a member benefit under subrule (1):
(a) does not request that the benefit be paid to him or her as a lump sum; and
(b) does not make an election under subrule (2);
within the period of 3 months after becoming entitled to the benefit, there is applicable to him or her a preserved benefit of the amount of that benefit.
14A Benefits on ceasing to be a member because of becoming an ADF Super member
(1) This rule applies to a person who ceases to be a member because he or she has chosen to become an ADF Super member.
Employer benefit and amount of member unfunded account preserved
(2) There is applicable to the person:
(a) a preserved benefit of the amount of the person’s employer benefit; and
(b) a preserved benefit of the amount of the person’s member unfunded account, if the person has such an account.
Amount of member funded account preserved unless rolled over or transferred
(3) There is a preserved benefit applicable to the person of the amount of the person’s member funded account, subject to subrules (5), (6) and (7).
Ancillary benefit preserved unless rolled over or transferred
(4) If the person has an ancillary benefit, there is a preserved benefit applicable to the person of the amount of the ancillary benefit, subject to subrules (5), (6) and (7).
Request to roll over or transfer preserved benefit due to subrule (3) or (4)
(5) The person may at any time request in writing that CSC roll over or transfer to ADF Super the amount of preserved benefit applicable to the person that is attributable to subrule (3) or (4).
(6) CSC may roll over or transfer the amount in accordance with the request, despite any other provision of these Rules.
(7) The amount of the person’s preserved benefit immediately before a roll‑over or transfer because of a request under subrule (5) is reduced by the amount transferred or rolled over.
Division 2—Invalidity Benefits
Subdivision A—Incapacity Classification
17 Incapacity Classification Committee
An Incapacity Classification Committee established under paragraph 3(2)(g) of the Trust Deed is constituted under, has the functions set out in, and must operate in accordance with, this Division.
18 Membership of Committee
(1) The Committee comprises such number of persons as CSC determines.
(2) The qualifications or other requirement, which are or is a prerequisite to the appointment of each member of the Committee, are such as CSC determines.
(3) If a member of the Committee ceases to hold the relevant qualifications or to comply with the relevant requirement, applicable under subrule (2), his or her membership of the Committee is thereupon taken to be terminated.
19 Functions of Committee
(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, 22A, 23, 32, 33 and 34.
(2) When determining the classification of, or reclassifying, an invalidity retiree, the Committee:
Schedule 11—Annual rates of interest applicable in respect of certain unfunded amounts
(subrule 16 (1) and Schedules 10 and 10A)
1. For the purposes of ‑subparagraph 1(b)(i) of Schedule 10 and subparagraph 1(b) (i) of Schedule 10A:
(a) the annual rate applicable in relation to a complete salary fortnight in a financial year; and
(b) the annual rate applicable in relation to a salary fortnight which concludes in a financial year;
is the rate applicable in relation to that financial year in accordance with the table.
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 |
| 1950 | 3.19 |
| 1951 | 3.53 |
| 1952 | 4.60 |
| 1953 | 4.50 |
| 1954 | 4.46 |
| 1955 | 4.57 |
| 1956 | 5.35 |
| 1957 | 5.08 |
| 1958 | 4.95 |
| 1959 | 4.88 |
| 1960 | 4.88 |
| 1961 | 5.38 |
| 1962 | 4.81 |
| 1963 | 4.37 |
| 1964 | 4.58 |
| 1965 | 5.15 |
| 1966 | 5.17 |
| 1967 | 5.03 |
| 1968 | 5.11 |
| 1969 | 5.35 |
| 1970 | 6.86 |
| 1971 | 6.83 |
| 1972 | 5.85 |
| 1973 | 6.72 |
| 1974 | 9.52 |
| 1975 | 9.50 |
| 1976 | 9.99 |
| 1977 | 10.41 |
| 1978 | 9.10 |
| 1979 | 10.00 |
| 1980 | 11.76 |
| 1981 | 13.15 |
| 1982 | 16.40 |
| 1983 | 14.85 |
| 1984 | 13.75 |
| 1985 | 13.50 |
| 1986 | 12.95 |
| 1987 | 12.80 |
| 1988 | 11.95 |
| 1989 | 13.50 |
| 1990 | 12.04 |
| 1991 | 11.10 |
| 1992 | 11.10 |
Schedule 12—Surcharge deduction amount
(Schedule 1, definition of surcharge deduction amount)
1. If a member’s surcharge debt account, or a deceased member’s surcharge debt account, is in debit when benefits become payable to or in respect of the member, CSC must determine, in writing:
(a) the surcharge deduction amount that, in its opinion, it would be fair and reasonable to take into account in working out the amount of the benefits; and
(b) if the benefits have been converted into a pension—the conversion factor for working out the yearly amount that would have to be paid to discharge a liability equal to the surcharge deduction amount.
2. In making the determination, CSC must have regard to the following:
(a) the amount by which the member’s surcharge debt account is in debit when those benefits become payable;
(b) the value of the employer‑financed component of those benefits;
(c) the value of the benefits that, for the purpose of working out (under the Superannuation Contributions Tax (Assessment and Collection) Act 1997) the notional surchargeable contributions factors applicable to the member, were assumed to be likely to be payable to the member on his or her retirement;
(d) whether the member has or had qualified for his or her maximum benefit entitlement under the Rules;
(e) any other matter that CSC considers relevant.
3. The amount determined by CSC for paragraph 1(a) may not be more than the total of the following amounts:
(a) 15% of the employer‑financed component of any part of the benefits payable to the member that accrued between 20 August 1996 and 1 July 2003;
(b) 14.5% of the employer‑financed component of any part of the benefits payable to the member that accrued in the 2003–2004 financial year;
(c) 12.5% of the employer‑financed component of any part of the benefits payable to the member that accrued in the 2004–2005 financial year.
4. In making a determination for paragraph 1 (b), CSC must also have regard to:
(a) written advice about the conversion factor, prepared by an actuary; and
(b) the person’s age when the benefit becomes payable to the person.
Note: A surcharge deduction amount is not subject to a family law superannuation payment split under Part 13.
Endnotes
Endnote 1—About 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 the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.
Endnote 2—Abbreviation 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 3—Legislation history
| Name | Registration | Commencement | Application, saving and transitional provisions |
| Military Superannuation and Benefits Trust Deed | 18 Sept 1991 | 18 Sept 1991 | |
| Military Superannuation and Benefits Trust Deed (Amendment) (No. 1, 1991) | 25 Sept 1991 | 25 Sept 1991 | — |
| Military Superannuation and Benefits Trust Deed (Amendment) (No. 1, 1992) | 28 Apr 1992 | 28 Apr 1992 | — |
| Military Superannuation and Benefits Trust Deed (Amendment) (No. 2, 1992) | 27 May 1992 | 27 May 1992 Note: disallowed by the Senate on 9 Sept 1992 | r. 4 |
| Military Superannuation and Benefits Trust Deed (Amendment) (No. 3, 1992) | 19 Nov 1992 | 19 Nov 1992 | — |
| Military Superannuation and Benefits Trust Deed (Amendment) (No. 1, 1993) | 20 Jan 1993 | 20 Jan 1993 | — |
| Military Superannuation and Benefits Trust Deed (Amendment) (No. 2, 1993) | 3 Mar 1993 | c. 4: 1 Oct 1991 Remainder: 3 Mar 1993 | r. 3 |
| Military Superannuation and Benefits Trust Deed (Amendment) (No. 3, 1993) | 22 Apr 1993 | 22 Apr 1993 | — |
| Military Superannuation and Benefits Trust Deed (Amendment) (No. 4, 1993) | 19 May 1993 | 25 June 1993 | r. 4 |
| Military Superannuation and Benefits Trust Deed (Amendment) (No. 1, 1994) | 7 Sept 1994 | 7 Sept 1994 | — |
| Military Superannuation and Benefits Trust Deed (Amendment) (No. 2, 1994) | 8 Nov 1994 | 8 Nov 1994 | — |
| Military Superannuation and Benefits Trust Deed (Amendment) (No. 3, 1994) | 7 Dec 1994 | 7 Dec 1994 | — |
| Military Superannuation and Benefits Trust Deed (Amendment) (No. 1, 1995) | 30 June 1995 | c. 9: 1 July 1995 Remainder: 30 June 1995 | — |
| Military Superannuation and Benefits Trust Deed (Amendment) (No. 1, 1998) | 6 May 1998 | 6 May 1998 | — |
| Military Superannuation and Benefits Trust Deed (Amendment) (No. 2, 1998) | 6 May 1998 | 6 May 1998 | — |
| Military Superannuation and Benefits Trust Deed (Amendment) (No. 3, 1998) | 1 July 1998 | 1 July 1998 Note: withdrawn due to an oversight by the Senate tabling office. Resubmitted as No. 4, 1998 | — |
| Military Superannuation and Benefits Trust Deed (Amendment) (No. 4, 1998) | 19 Aug 1998 | 1 July 1998 | — |
| Military Superannuation and Benefits Amendment Trust Deed 1999 (No. 1) | 16 June 1999 | 16 June 1999 | — |
| Military Superannuation and Benefits Amendment Trust Deed 1999 (No. 2) | 7 July 1999 | 1 July 1999 | — |
| Military Superannuation and Benefits Amendment Trust Deed 1999 (No. 3) | 13 Oct 1999 | 13 Oct 1999 | — |
| Military Superannuation and Benefits Amendment Trust Deed 2000 (No. 1) | 24 Jan 2001 | 24 Jan 2001 | — |
| Military Superannuation and Benefits Amendment Trust Deed 2001 (No. 1) | 21 Dec 2001 | 21 Dec 2001 | — |
| Military Superannuation and Benefits Amendment Trust Deed 2002 (No. 1) | 8 July 2002 | 8 July 2002 | — |
| Military Superannuation and Benefits Amendment Trust Deed 2004 (No. 1) | 18 May 2004 (see Gazette 2004, No. S161) | ss. 1–3 and Schedule 2: 12 Nov 2003 Remainder: 18 May 2004 | — |
| Military Superannuation and Benefits Amendment Trust Deed 2004 (No. 2) | 1 July 2004 (see Gazette 2004, No. S261) | 12 Aug 2004 | — |
| Military Superannuation and Benefits Amendment Trust Deed 2004 (No. 3) | 1 Dec 2004 (see Gazette 2004, No. GN48) | 1 July 2004 | — |
| Military Superannuation and Benefits Amendment Trust Deed 2004 (No. 4) | 1 Dec 2004 (see Gazette 2004, No. GN48) | 1 Dec 2004 | — |
| Military Superannuation and Benefits Amendment Trust Deed 2004 (No. 5) | 24 Dec 2004 (see Gazette 2004, No. S568) | ss. 1–3 and Schedule 1: 1 July 2004 Remainder: 24 Dec 2004 | — |
| Military Superannuation and Benefits Amendment Trust Deed 2005 (No. 1) | 18 July 2005 (see F2005L01974) | 1 Aug 2005 | — |
| Military Superannuation and Benefits Amendment Trust Deed 2005 (No. 2) | 27 Sept 2005 (see F2005L02886) | 27 Sept 2005 | — |
| Military Superannuation and Benefits Amendment Trust Deed 2006 (No. 1) | 22 Dec 2006 (see F2006L04096) | 23 Dec 2006 | — |
| Military Superannuation and Benefits Amendment Trust Deed 2007 (No. 1) | 5 Feb 2007 (see F2007L00231) | 6 Feb 2007 | — |
| Military Superannuation and Benefits Amendment Trust Deed 2007 (No. 2) | 20 June 2007 (see F2007L01762) | 21 June 2007 | — |
| Military Superannuation and Benefits Amendment Trust Deed 2007 (No. 3) | 10 July 2007 (see F2007L02209) | 1 July 2007 | — |
| Military Superannuation and Benefits Amendment Trust Deed 2007 (No. 4) | 18 Oct 2007 (F2007L04121) | 1Jan 2008 | — |
| Military Superannuation and Benefits Trust Deed Amendment 2008 (No. 1) | 22 Dec 2008 (F2008L04766) | 1 Jan 2009 | — |
| Military Superannuation and Benefits Trust Deed Amendment 2008 (No. 2) | 23 Dec 2008 (F2008L04787) | 24 Dec 2008 | — |
| Military Superannuation and Benefits Trust Deed Amendment 2010 (No. 1) | 14 July 2010 (F2010L01980) | ss. 1–3 and Sch 1: 18 Sept 1991 s. 4 and Sch 2: 25 Sept 1991 | ss. 3 and 4 |
| Military Superannuation and Benefits Trust Deed Amendment 2011 (No. 1) | 30 June 2011 (F2011L01351) | 1 July 2011 (s. 2) | s. 3 |
| Military Superannuation Legislation Amendment (Sustaining the Superannuation Contribution Concession) Instrument 2013 | 9 July 2013 (see F2013L01334) | Sch 1 (items 4‑22): 10 July 2013 | — |
| Military Superannuation and Benefits Amendment (Trust Deed—ADF Super Consequential) Instrument 2015 | 29 Sept 2015 (F2015L01526) | Sch 1 (items 1–12): 30 Sept 2015 (s 2 item 2) Sch 1 (items 13–23): 1 July 2016 (s 2 item 3) | — |
| Military Superannuation and Benefits Amendment (Trust Deed—ADF Super Consequential) Instrument 2016 | 9 May 2016 (F2016L00738) | 1 July 2016 (s 2(1) item 1) | — |
Endnote 4—Amendment history
| Provision affected | How affected |
| Trust Deed | |
| c. 1...................................... | rs. No. 1, 2011 |
| c. 2...................................... | rs. No. 1, 2011 |
| c. 3...................................... | am. No. 1, 1995; No. 1, 2000; No. 1, 2002; No. 1, 2005 |
| rs. No. 1, 2011 | |
| c. 4...................................... | am. 2006 No. 1 |
| rep. No. 1, 2011 | |
| c. 5...................................... | rep. No. 1, 2011 |
| c. 6...................................... | am. 2006 No. 1 |
| rep. No. 1, 2011 | |
| c. 7...................................... | rep. No. 1, 2011 |
| c. 8...................................... | rep. No. 1, 2011 |
| c. 9...................................... | rs. No. 1, 2011 |
| c. 10.................................... | am. No. 1, 2002 |
| rs. No. 1, 2011 | |
| c. 10A................................. | am. No. 1, 2002 |
| rs. No. 1, 2011 | |
| c. 11.................................... | rs. No. 1, 2011 |
| c. 12.................................... | rs. No. 1, 2011 |
| c 13..................................... | ad F2015L01526 |
| c 14..................................... | ad F2015L01526 |
| Rules | |
| Schedule | |
| Schedule.............................. | rs. No. 1, 2011 |
| Part 1 | |
| r. 1...................................... | rs. No. 1, 2011 |
| r. 2...................................... | am. No. 1, 1991; No. 1, 1992; No. 4, 1993; No. 1, 1995; No. 2, 1998; Nos. 2 and 3, 1999; No. 1, 2002; Nos. 1, 2, and 4, 2004; No. 1, 2008 |
| rs. No. 1, 2011 | |
| am. F2013L01334; F2015L01526 | |
| Part 2 | |
| r. 3...................................... | rs. No. 1, 2011 |
| r. 4...................................... | am. No. 1, 1991; No. 2, 2004 |
| rs. No. 1, 2011 | |
| am F2015L01526 | |
| r. 5...................................... | am. Nos. 1 and 4, 2004; No. 1, 2007 |
| rs. No. 1, 2011 | |
| r. 6...................................... | am. No. 1, 1991 |
| rs. No. 1, 2011 | |
| am F2015L01526 | |
| r. 7...................................... | am. No. 1, 1991; No. 1, 1994; No. 1, 2005 |
| rs. No. 1, 2011 | |
| am F2015L01526 | |
| r. 8...................................... | am. No. 1, 1991; No. 2, 2004 |
| rs. No. 1, 2011 | |
| am F2015L01526 | |
| r. 9...................................... | am. No. 1, 1991 |
| rs. No. 1, 2011 | |
| r. 10.................................... | am. No. 1, 1991; No. 1, 1994; No. 1, 1998; No. 2, 1999; No. 4, 2004; No. 1, 2005; No. 3, 2007 |
| rs. No. 1, 2011 | |
| am F2015L01526 | |
| r. 11.................................... | rs. No. 1, 2011 |
| Part 2A of Schedule............. | ad. No. 1, 2002 |
| rep. No. 1, 2011 | |
| r. 11A.................................. | ad. No. 1, 2002 |
| rep. No. 1, 2011 | |
| r. 11B.................................. | ad. No. 1, 2002 |
| rep. No. 1, 2011 | |
| Part 2B | |
| Part 2B of Schedule............. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| Division 1 | |
| r. 11C.................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11D.................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11E.................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11F.................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| Division 2 | |
| r. 11G.................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11H.................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11I................................... | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11J................................... | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11K.................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11L.................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| Division 3 | |
| r. 11M................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11N.................................. | ad. No. 1, 2002 |
| am. Nos. 1 and 4, 2004 | |
| rs. No. 1, 2011 | |
| Division 4 | |
| r. 11O.................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11P.................................. | ad. No. 1, 2002 |
| am. No. 1, 2005 | |
| rs. No. 1, 2011 | |
| r. 11Q.................................. | ad. No. 1, 2002 |
| am. No. 1, 2005; No. 3, 2007 | |
| rs. No. 1, 2011 | |
| r. 11QA............................... | ad. No. 3, 2007 |
| rs. No. 1, 2011 | |
| r. 11R.................................. | ad. No. 1, 2002 |
| am. No. 1, 2005 | |
| rs. No. 1, 2011 | |
| Division 5 | |
| r. 11S.................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11T.................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11U.................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11V.................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11W................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11X.................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11Y.................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11Z.................................. | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11ZA............................... | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| Division 6 | |
| r. 11ZB................................ | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| Division 7 | |
| r. 11ZC................................ | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| r. 11ZD............................... | ad. No. 1, 2002 |
| rs. No. 1, 2011 | |
| Part 3 | |
| Note to Part 3 heading......... | ad. No. 1, 2004 |
| rs. No. 1, 2011 | |
| Division 1 | |
| r. 12.................................... | am. Nos. 1 and 2, 1998; Nos. 1 and 2, 1999 |
| rs. No. 1, 2011 | |
| am. F2013L01334 | |
| r. 13.................................... | am. No. 1, 1991; No. 1, 1992; Nos. 1 and 2, 1998; Nos. 1 and 2, 1999 |
| rs. No. 1, 2011 | |
| am. F2013L01334 | |
| r. 14.................................... | rs. No. 1, 1991 |
| am. Nos. 1 and 2, 1998; Nos. 1 and 2, 1999 | |
| rs. No. 1, 2011 | |
| am. F2013L01334 | |
| r 14A................................... | ad F2015L01526 |
| r. 15.................................... | am. No. 1, 1991; No. 1, 1995 |
| rep. No. 2, 1998 | |
| r. 16.................................... | rs. No. 1, 1991 |
| am. No. 1, 1992; No. 2, 1993 | |
| rep. No. 1, 2011 | |
| Division 2 | |
| Subdivision A | |
| r. 17.................................... | rs. No. 1, 2000; No. 1, 2011 |
| r. 18.................................... | am. No. 1, 1991 |
| rs. No. 1, 2011 | |
| r. 19.................................... | am. No. 2, 1993 |
| rs. No. 1, 2011 | |
| r. 20.................................... | rs. No. 1, 2011 |
| r. 21.................................... | rs. No. 1, 2011 |
| r. 22.................................... | am. No. 1, 1991; No. 2, 1993; No. 4, 1998 |
| rs. No. 1, 2011 | |
| r. 22A.................................. | ad. No. 2, 1993 |
| am. No. 4, 1998 | |
| rs. No. 1, 2011 | |
| r. 23.................................... | am. No. 1, 1991; No. 2, 1993; No. 2, 1999 |
| rs. No. 1, 2011 | |
| r. 24.................................... | am. No. 2, 1993 |
| rs. No. 1, 2011 | |
| r. 25.................................... | rs. No. 1, 2011 |
| Subdivision B | |
| r. 26.................................... | am. No. 2, 1993 |
| rs. No. 1, 2011 | |
| r. 26A.................................. | ad. No. 1, 2011 |
| r. 27.................................... | am. Nos. 1 and 2, 1998; Nos. 1 and 2, 1999 |
| rs. No. 1, 2011 | |
| am. F2013L01334 | |
| r. 28.................................... | am. Nos. 1 and 2, 1998; Nos. 1 and 2, 1999 |
| rs. No. 1, 2011 | |
| am. F2013L01334 | |
| r. 29.................................... | am. No. 1, 1991; No. 2, 1999 |
| rs. No. 1, 2011 | |
| r. 30.................................... | am. No. 1, 1991; No. 2, 1993; No. 1, 2000 |
| rs. No. 1, 2011 | |
| Subdivision C | |
| r. 31.................................... | rs. No. 1, 2011 |
| r. 32.................................... | am. No. 1, 1991; No. 2, 1993; No. 4, 1998 |
| rs. No. 1, 2011 | |
| r. 33.................................... | am. No. 2, 1993; No. 4, 1998 |
| rs. No. 1, 2011 | |
| r. 34.................................... | am. No. 2, 1993; No. 4, 1998; No. 2, 2004 |
| rs. No. 1, 2011 | |
| Division 3 | |
| r. 35.................................... | am. No. 1, 1991 |
| rs. No. 1, 2011 | |
| rep F2015L01526 | |
| r. 36.................................... | am. No. 1, 1991 |
| rs. No. 1, 2011 | |
| r. 37.................................... | rs. No. 1, 2011 |
| Part 4 | |
| Division 1 | |
| r. 38.................................... | rs. No. 1, 2011 |
| r. 39.................................... | am. No. 1, 1999; No. 1, 2004 |
| rs. No. 1, 2011 | |
| r. 40.................................... | am. No. 1, 1991; No. 2, 1998; No. 1, 1999; No. 2, 2004 |
| rs. No. 1, 2011 | |
| am. F2013L01334 | |
| Division 2 | |
| r. 41.................................... | rs. No. 1, 2011 |
| r. 42.................................... | rs. No. 1, 2011 |
| r. 43.................................... | rs. No. 1, 1991 |
| am. No. 1, 2010 | |
| rs. No. 1, 2011 | |
| r. 44.................................... | am. No. 2, 1993 |
| rs. No. 1, 2011 | |
| r. 45.................................... | rs. No. 1, 2011 |
| Division 3 | |
| r. 46.................................... | rs. No. 1, 2011 |
| Division 4 | |
| r. 47.................................... | rs. No. 1, 2011 |
| r. 48.................................... | am. No. 1, 1991 |
| rs. No. 1, 2011 | |
| Part 5 | |
| r. 48A.................................. | ad. No. 1, 2004 |
| rs. No. 1, 2011 | |
| r. 49.................................... | am. Nos. 1 and 2, 1999 |
| rs. No. 1, 2011 | |
| r. 50.................................... | rs. No. 1, 2011 |
| Heading to r. 51................... | rs. No. 2, 1999; No. 1, 2011 |
| r. 51.................................... | am. No. 1, 1991; No. 2, 1994; No. 2, 1998; Nos. 1 and 2, 1999; No. 1, 2005 |
| rs. No. 1, 2011 | |
| am. F2013L01334; F2015L01526; F2016L00738 | |
| r. 52.................................... | rs. No. 1, 1991 |
| am. No. 2, 1994; No. 2, 1998; Nos. 1 and 2, 1999 | |
| rs. No. 1, 2011 | |
| am. F2013L01334; F2015L01526; F2016L00738 | |
| r. 53.................................... | am. No. 1, 1991; No. 1, 1995; No. 2, 1998; No. 1, 1999 |
| rs. No. 1, 2011 | |
| am. F2013L01334 | |
| r. 53A.................................. | ad. No. 1, 1991 |
| rs. No. 1, 2011 | |
| r. 54.................................... | am. No. 1, 1991; No. 2, 1998; No. 1, 1999 |
| rs. No. 1, 2011 | |
| r. 54A.................................. | ad. No. 1, 1991 |
| rs. No. 1, 2011 | |
| Part 6 | |
| Division 1 | |
| r. 55.................................... | am. No. 1, 1991 |
| rs. No. 1, 2011 | |
| am. F2013L01334 | |
| Division 2 | |
| Heading to Div. 2 ............... of Part 6 | rs. No. 1, 2001; No. 1, 2004; No. 1, 2011 |
| Heading to r. 56................... | rs. No. 1, 2001; No. 1, 2004; No. 1, 2011 |
| r. 56.................................... | am. No. 1, 1991; No. 2, 1993; No. 1, 2001; Nos. 1 and 5, 2004 |
| rs. No. 1, 2011 | |
| r. 57.................................... | am. No. 1, 1991; No. 1, 2001 |
| rs. No. 1, 2011 | |
| am F2015L01526 | |
| r. 58.................................... | am. No. 1, 2001; No. 1, 2004 |
| rs. No. 1, 2011 | |
| r. 59.................................... | am. No. 1, 1991; No. 1, 2001 |
| rs. No. 1, 2011 | |
| r. 60.................................... | am. No. 1, 1991; No. 1, 2001; No. 1, 2004 |
| rs. No. 1, 2011 | |
| r. 61.................................... | am. No. 1, 1991; No. 1, 2001 |
| rs. No. 1, 2011 | |
| Division 3 | |
| Div. 3 of Part 6.................... | ad. No. 1, 2001 |
| rs. No. 1, 2011 | |
| r. 61A.................................. | ad. No. 1, 2001 |
| rs. No. 1, 2011 | |
| r. 61B.................................. | ad. No. 1, 2001 |
| rs. No. 1, 2011 | |
| r. 61C.................................. | ad. No. 1, 2001 |
| rs. No. 1, 2011 | |
| r. 61D.................................. | ad. No. 1, 2001 |
| rs. No. 1, 2011 | |
| r. 61E.................................. | ad. No. 1, 2001 |
| rs. No. 1, 2011 | |
| Part 7 | |
| r. 62.................................... | rs. No. 1, 2011 |
| r. 63.................................... | rs. No. 1, 2011 |
| Part 8 | |
| r. 64.................................... | am. No. 1, 1999 |
| rs. No. 1, 2011 | |
| r. 65.................................... | rs. No. 1, 2011 |
| r. 65A.................................. | ad. No. 1, 1991 |
| rs. No. 1, 2011 | |
| r. 65B.................................. | ad. No. 1, 1991 |
| am. No. 2, 1994; No. 1, 1995; No. 2, 1998 | |
| rs. No. 1, 2011 | |
| r. 66.................................... | rs. No. 1, 2011 |
| am F2015L01526; F2016L00738 | |
| r. 67.................................... | rs. No. 1, 2004, No. 1, 2011 |
| r. 68.................................... | am. No. 3, 1999 |
| rs. No. 1, 2011 | |
| r. 69.................................... | am. Nos. 1 and 4, 2004 |
| rs. No. 1, 2011 | |
| r. 70.................................... | am. No. 1, 1991; No. 1, 2004 |
| rs. No. 1, 2011 | |
| r. 71.................................... | rs. No. 1, 2011 |
| Part 9 | |
| r. 72.................................... | rs. No. 1, 2000; No. 1, 2011 |
| r. 73.................................... | am. No. 1, 1991 |
| rs. No. 1, 2011 | |
| r. 74.................................... | rs. No. 1, 2000; No. 1, 2011 |
| r. 75.................................... | rs. No. 1, 2011 |
| Heading to r. 76................... | rs. No. 1, 2000 |
| rs. No. 1, 2011 | |
| r. 76.................................... | am. No. 1, 2000 |
| rs. No. 1, 2011 | |
| Heading to r. 77................... | rs. No. 1, 2000; No. 1, 2011 |
| r. 77.................................... | am. No. 1, 2000 |
| rs. No. 1, 2011 | |
| r. 78.................................... | am. No. 1, 2000 |
| rs. No. 1, 2011 | |
| r. 79.................................... | am. No. 2, 1993 |
| rs. No. 1, 2011 | |
| Part 10 | |
| Part 10 of Schedule............. | ad. No. 1, 1999 |
| rs. No. 1, 2011 | |
| r. 80.................................... | ad. No. 1, 1999 |
| am. Nos. 1 and 4, 2004 | |
| rs. No. 1, 2011 | |
| r. 81.................................... | ad. No. 1, 1999 |
| rs. No. 1, 2011 | |
| Part 10A | |
| Part 10A of Schedule........... | ad. F2013L01334 |
| r. 81A.................................. | ad. F2013L01334 |
| r. 81B.................................. | ad. F2013L01334 |
| Part 11 | |
| Part 11 of Schedule............. | ad. No. 2, 1999 |
| rs. No. 1, 2011 | |
| r. 82.................................... | ad. No. 2, 1999 |
| rs. No. 1, 2011 | |
| r. 83.................................... | ad. No. 2, 1999 |
| rs. No. 1, 2011 | |
| r. 84.................................... | ad. No. 2, 1999 |
| rs. No. 1, 2011 | |
| Part 12 | |
| Part 12 of Schedule............. | ad. No. 1, 2004 |
| rs. No. 4, 2004; No. 1, 2011 | |
| r. 85.................................... | ad. No. 1, 2004 |
| rs. No. 4, 2004 | |
| am. No. 1, 2005 | |
| rs. No. 1, 2011 | |
| r. 86.................................... | ad. No. 1, 2004 |
| rs. No. 4, 2004; No. 1, 2011 | |
| r. 87.................................... | ad. No. 1 2004 |
| rs. No. 4, 2004 | |
| am. No. 2, 2007 | |
| rs. No. 1, 2011 | |
| r. 88.................................... | ad. No. 1, 2004 |
| rs. No. 4, 2004; No. 1, 2011 | |
| Part 13 | |
| Part 13 of Schedule............. | ad. No. 1, 2004 |
| rs. No. 1, 2011 | |
| Division 1 | |
| r. 89.................................... | ad. No. 1, 2004 |
| am. No. 1, 2008 | |
| rs. No. 1, 2011 | |
| Division 2 | |
| Subdivision 1 | |
| r. 89A.................................. | ad. No. 1, 2011 |
| Heading to r. 90................... | rs. No. 4, 2004; No. 1, 2011 |
| Subdivision 2 | |
| r. 90.................................... | ad. No. 1, 2004 |
| am. No. 4, 2004 | |
| rs. No. 1, 2011 | |
| Note 1 to r. 90(1) ............... | rs. No. 4, 2004 |
| rs. No. 1, 2011 | |
| Note 2 to r. 90(1) ............... | rs. No. 1, 2011 |
| Heading to r. 91................... | rs. No. 4, 2004; No. 1, 2011 |
| r. 91.................................... | ad. No. 1, 2004 |
| am. No. 4, 2004 | |
| rs. No. 1, 2011 | |
| Note to r. 91(1) .................. | rs. No. 4, 2004; No. 1, 2011 |
| r. 92.................................... | ad. No. 1, 2004 |
| rs. No. 1, 2011 | |
| r. 93.................................... | ad. No. 1, 2004 |
| rs. No. 1, 2011 | |
| Heading to r. 94................... | rs. No. 4, 2004; No. 1, 2011 |
| r. 94.................................... | ad. No. 1, 2004 |
| am. No. 4, 2004 | |
| rs. No. 1, 2011 | |
| Note to r. 94(3) .................. | rs. No. 4, 2004; No. 1, 2011 |
| Subdivision 3 | |
| r. 95.................................... | ad. No. 1, 2004 |
| rs. No. 1, 2011 | |
| r. 96.................................... | ad. No. 1, 2004 |
| am. No. 5, 2004 | |
| rs. No. 1, 2011 | |
| r. 97.................................... | ad. No. 1, 2004 |
| am. No. 5, 2004 | |
| rs. No. 1, 2011 | |
| Division 3 | |
| r. 98.................................... | ad. No. 1, 2004 |
| rs. No. 1, 2011 | |
| r. 99.................................... | ad. No. 1, 2004 |
| rs. No. 1, 2011 | |
| r. 100.................................. | ad. No. 1, 2004 |
| rs. No. 1, 2011 | |
| Part 14 | |
| Part 14................................. | ad. No. 4, 2004 |
| rs. No. 1, 2005; No. 1, 2011 | |
| r. 101.................................. | ad. No. 4, 2004 |
| rs. No. 1, 2005 | |
| am. No. 2, 2008 | |
| rs. No. 1, 2011 | |
| r. 102.................................. | ad. No. 4, 2004 |
| rs. No. 1, 2005; No. 1, 2011 | |
| r. 103.................................. | ad. No. 4, 2004 |
| rs. No. 1, 2005; No. 1, 2011 | |
| r. 104.................................. | ad. No. 1, 2005 |
| rs. No. 1, 2011 | |
| r. 105.................................. | ad. No. 1, 2005 |
| am. No. 3, 2007 | |
| rs. No. 1, 2011 | |
| r. 105A................................ | ad. No. 3, 2007 |
| rs. No. 1, 2011 | |
| r. 105B................................ | ad. No. 3, 2007 |
| rs. No. 1, 2011 | |
| r. 106.................................. | ad. No. 1, 2005 |
| rs. No. 1, 2011 | |
| r. 106A................................ | ad. No. 2, 2008 |
| rs. No. 1, 2011 | |
| r. 107.................................. | ad. No. 1, 2005 |
| rs. No. 1, 2011 | |
| r. 108.................................. | ad. No. 1, 2005 |
| rs. No. 1, 2011 | |
| r. 109.................................. | ad. No. 1, 2005 |
| rs. No. 1, 2011 | |
| r. 110.................................. | ad. No. 1, 2005 |
| rs. No. 1, 2011 | |
| Part 15................................. | ad. No. 1, 2005 |
| rep. No. 1, 2011 | |
| r. 111.................................. | ad. No. 1, 2005 |
| rep. No. 1, 2011 | |
| r. 112.................................. | ad. No. 1, 2005 |
| rep. No. 1, 2011 | |
| r. 113.................................. | ad. No. 1, 2005 |
| rep. No. 1, 2011 | |
| r. 114.................................. | ad. No. 1, 2005 |
| rep. No. 1, 2011 | |
| Schedule 1 | |
| Schedule 1........................... | am. No. 1, 1991; No. 1, 1992; Nos. 3 and 4, 1993; No. 1, 1995; No. 2, 1998; Nos. 2 and 3, 1999; No. 1, 2000; No. 1, 2001; No. 1, 2002; Nos. 1, 2 and 4, 2004; No. 1, 2005 (Sch 1 item 18 md); Nos. 2, 3 and 4, 2007; No. 1, 2008 |
| rs. No. 1, 2011 | |
| am. F2013L01334; F2015L01526 | |
| Schedule 2 | |
| Schedule 2........................... | am. Nos. 1 and 2, 2004 |
| rs. No. 1, 2011 | |
| Schedule 3 | |
| Schedule 3........................... | am. No. 1, 1991; Nos. 1 and 4, 2004; Nos. 1 and 2, 2007 |
| rs. No. 1, 2011 | |
| Schedule 4A | |
| Schedule 4A........................ | ad. No. 2, 1994 |
| rs. No. 1, 2011 | |
| Schedule 5 | |
| Schedule 5........................... | am. No. 1, 1991; No. 1, 2004; No. 1, 2010 |
| rs. No. 1, 2011 | |
| Schedule 6 | |
| Schedule 6........................... | am. No. 1, 1991; No. 2, 1998; No. 2, 2007; No. 1, 2010 |
| rs. No. 1, 2011 | |
| Schedule 7 | |
| Schedule 7........................... | rs. No. 1, 1991; No. 2, 1993 |
| am. No. 1, 2000 | |
| rs. No. 1, 2011 | |
| Schedule 8 | |
| Schedule 8........................... | rs. No. 1, 1991 |
| am. Nos. 1 and 2, 1993; No. 1, 1995; No. 4, 1998; No. 1, 2004; Nos. 1 and 2, 2007 | |
| rs. No. 1, 2011 | |
| Schedule 9 | |
| Heading to Schedule 9......... | rs. No. 1, 2002; No. 1, 2011 |
| Schedule 9........................... | am. No. 1, 1991; No. 3, 1992 |
| rs. No. 1, 2011 | |
| Schedule 10 | |
| Schedule 10......................... | am. No. 1, 1991; No. 3, 1992; No. 3, 1994 |
| rs. No. 1, 2011 | |
| Schedule 10A | |
| Schedule 10A...................... | ad. No. 1, 1991 |
| rs. No. 1, 2011 | |
| Schedule 11 | |
| Schedule 11......................... | rs. No. 1, 1991 |
| am. No. 1, 2004 | |
| rs. No. 1, 2011 | |
| Schedule 12 | |
| Schedule 12......................... | ad. No. 2, 1998 |
| am. No. 1, 1999; Nos. 1 and 3, 2004; No. 2, 2005 | |
| rs. No. 1, 2011 |
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