Police Superannuation Act 1974 (Qld)

Queensland POLICE SUPERANNUATION ACT 1974 Reprinted as in force on 22 December 1995 (includes amendments up to Act No. 58 of 1995) Warning—see last endnote for uncommenced amendments Reprint No. 1 This reprint is prepared by the Office of the Queensland Parliamentary Counsel Warning—This reprint is not an authorised copy

Information about this reprint This Act is reprinted as at 22 December 1995. The reprint— • shows the law as amended by all amendments that commenced on or before that day (Reprints Act 1992 s 5(c)) • incorporates all necessary consequential amendments, whether of punctuation, numbering or another kind (Reprints Act 1992 s 5(d)). The reprint includes a reference to the law by which each amendment was made—see List of legislation and List of annotations in endnotes. Minor editorial changes allowed under the provisions of the ReprintsAct1992 mentioned in the following list have also been made to— • update citations and references (pt 4, div 2) • update references (pt 4, div 3) • express gender specific provisions in a way consistent with current drafting practice (s 24) • use gender neutral office names (s 25) • use different spelling consistent with current drafting practice (s 26(2)) • use standard punctuation consistent with current drafting practice (s 27) • use conjunctives and disjunctives consistent with current drafting practice (s 28) • use expressions consistent with current drafting practice (s 29) • reorder definitions and other provisions consistent with current drafting practice (ss 30 and 30A) • relocate marginal or cite notes (s 34) • use aspects of format and printing style consistent with current drafting practice (s 35) • omit provisions that are no longer required (ss 37, 39 and 40) • omit the enacting words (s 42A) • number and renumber certain provisions and references (s 43) • correct minor errors (s 44). Also see endnotes for information about— • when provisions commenced • provisions that have not commenced and are not incorporated in the reprint • editorial changes made in the reprint, including— • table of changed names and titles • table of changed citations and remade laws • table of obsolete and redundant provisions • table of corrected minor errors • table of renumbered provisions.

Queensland POLICE SUPERANNUATION ACT 1974 TABLE OF PROVISIONS Section Page PART 1—PRELIMINARY 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 3 Application of Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 3A Members may elect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 3B Act not to apply to certain members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 4 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 4A Ascertainment of certain final average salaries . . . . . . . . . . . . . . . . . . . . . . 14 PART 2—ADMINISTRATION 6 Police Superannuation Board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 7 Board to be body corporate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 8 Chairperson of board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 10 Deputies of members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 11 Vacation of office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 12 Remuneration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 13 Manager of the fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 14 Proceedings of the board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 15 Delegation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 16 Reports by board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 17 Appointment of officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 18 The fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 18A Investment of fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 19 Triennial investigation by actuary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

2 Police Superannuation Act 1974 PART 3—CONTRIBUTIONS 21 Obligation of members to contribute to the fund and consolidated fund . . . 22 22 Commencement and cessation of contributions . . . . . . . . . . . . . . . . . . . . . . 24 23 Time and manner of paying contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 24 Rates of contribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 24A Provision for female contributors to contribute for benefits under pt 4, divs 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 25 Further provisions re contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 PART 4—BENEFITS AND PAYMENTS Division 1—Contributors’ pensions and other benefits 26 Calculation of service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 27 Rights of contributors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 28 Rights of continuing contributors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 28A Construction of pension benefit formula in certain cases and transfer of funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 28B Minimum benefit payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 Division 2—Benefits upon contributor’s death 29 Entitlement to benefit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 29A Relicts’ right to substitute pension for entitlement . . . . . . . . . . . . . . . . . . . . 44 Division 3—Children’s pensions 30 Child’s pension—when payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 31 Commencement and cessation of children’s pensions . . . . . . . . . . . . . . . . . 51 32 Persons to whom a child’s pension is payable . . . . . . . . . . . . . . . . . . . . . . . 52 Division 4—Refund of contributions 33 Refund of contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 Division 5—Adjustment of pensions 34 Adjustment of pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 34A Variation of entitlement to adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 Division 6—General provisions as to pensions 35 Duration of pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 36 Time and manner of payment of pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 37 Payment to person other than the beneficiary . . . . . . . . . . . . . . . . . . . . . . . . 61 38 Excess payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61

3 Police Superannuation Act 1974 39 Commencement of benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 40 Proof of continued incapacity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 41 Incapacity pensioner restored to health may be recalled to service . . . . . . 62 42 Incapacity pension may be suspended during employment . . . . . . . . . . . . . 63 43 Contribution by retired incapacity pensioners upon re-employment . . . . . . 64 44 Right to prepay contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 44A Recovery of overpayments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 Division 7—Conversion of pension entitlement into a lump sum payment 45 Right of contributor to convert the contributor’s pension into a lump sum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 46 Endowment benefit in lieu of relict’s pension . . . . . . . . . . . . . . . . . . . . . . . . 76 Division 8—Elections to surrender potential relicts’ entitlements of pre-1984 members and married relicts’ entitlements 47 Definitions for div 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 47A Election to surrender potential relict’s entitlement . . . . . . . . . . . . . . . . . . . . 78 47B Election to surrender married relict’s entitlement . . . . . . . . . . . . . . . . . . . . . 78 47C Making of election to surrender . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 47D Effect of surrender . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 47E Application of Acts Interpretation Act 1954, s 20A, to division . . . . . . . . . 79 47F Expiry of division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 PART 5—FINANCIAL PROVISIONS 48 Cost of administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 49 Amount of contribution by the Crown . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80 50 Accounts to be kept by the board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 PART 6—MISCELLANEOUS 51 Assignment of pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 52 When fund charged with defalcations by contributors . . . . . . . . . . . . . . . . . 81 53 Determination of questions arising under this Act . . . . . . . . . . . . . . . . . . . . 82 54 Settlement of disputes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 55 Unclaimed moneys . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 56 Barring of claims for compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84 57 Fund to be exempt from taxation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84

4 Police Superannuation Act 1974 58 Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 59 Entitlements in respect of beneficiary who becomes a member . . . . . . . . . 85 60 Medical examinations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 61 Calculation of benefits based on contributions of members . . . . . . . . . . . . . 87 62 Discretionary powers of the board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88 63 Provisions in respect of member accidentally excluded from contributing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89 64 Rates or amounts of pensions etc. to be rounded off . . . . . . . . . . . . . . . . . . . 90 65 No interest on certain payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 66 False declarations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 66A Information to contributors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 67 Regulation making power . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 68 Board may approve forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 PART 7—SAVINGS AND TRANSITIONAL 69 Application of Act No. 58 of 1968 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 SCHEDULE 2 PART 1—COMMUTATION FACTORS PART 2—COMMUTATION FACTORS SCHEDULE 2A . . . . . . . . . . . . . . . . . . . . . . 100 COMMUTATION FACTORS SCHEDULE 3 . . . . . . . . . . . . . . . . . . . . . . . . 102 COMMUTATION FACTORS SCHEDULE 4 . . . . . . . . . . . . . . . . . . . . . . . . 105 FACTORS FOR BENEFITS UPON DEATH OF CONTRIBUTORS WHO DIE BEFORE AGE 55 SCHEDULE 4C . . . . . . . . . . . . . . . . . . . . . . 106 FACTORS FOR BENEFITS UPON DEATH OF CONTRIBUTORS WHO DIE AT AGE 55 OR BETWEEN AGES 55 AND 60 SCHEDULE 4F . . . . . . . . . . . . . . . . . . . . . . 108 FACTORS FOR RELICTS OF PENSIONERS

5 Police Superannuation Act 1974 ENDNOTES 1 Index to endnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 2 Date to which amendments incorporated . . . . . . . . . . . . . . . . . . . . . 109 3 Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110 4 List of legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110 5 List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112 6 Table of changed names and titles . . . . . . . . . . . . . . . . . . . . . . . . . . 119 7 Table of changed citations and remade laws . . . . . . . . . . . . . . . . . . 119 8 Table of obsolete and redundant provisions . . . . . . . . . . . . . . . . . . . 120 9 Table of corrected minor errors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 10 Table of renumbered provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 11 Transitional and savings provisions . . . . . . . . . . . . . . . . . . . . . . . . . . 122 12 Provisions that have not commenced and are not incorporated into reprint . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123

s1 7 s3 Police Superannuation Act 1974 POLICE SUPERANNUATION ACT 1974 [as amended by all amendments that commenced on or before 22 December 1995] An Act relating to the provisions of superannuation benefits for members of the police force, to make provision for the families of those members, and for other purposes PART 1—PRELIMINARY ˙ Short title 1. This Act may be cited as the Police Superannuation Act 1974 . ˙ Application of Act 3. Subject to any provision of this Act that prescribes for the application of any provision of this Act, this Act applies to and in relation to— (a) a person who becomes a member on or after the commencement of this Act; and (b) a person— (i) who was a member of the police force within the meaning of the 1968 Act immediately before the commencement of this Act; and (ii) who continues on the said commencement to be a member; and (iii) who is not a continuing contributor; and (c) a continuing contributor; and (d) a person to whom the 1968 Act, section 54 relates who again becomes a member after the commencement of this Act; and

s 3A 8 s 3A Police Superannuation Act 1974 (e) a relict of any person referred to in paragraph (a), (b), (c) or (d); and (f) a child of any person referred to in paragraph (a), (b), (c), (d) or (e) or of a deceased or divorced spouse of any such person other than— (i) in the case of a child of a relict—a child born on or after the passing of the SuperannuationActsAmendmentAct1984 and the death of the contributor or pensioner that is not the issue of the contributor or pensioner; and (ii) in the case of a child of a divorced spouse—a child that is not the issue of the contributor or pensioner; but unless a member being a person to whom paragraph (b) relates— (g) who, not being bound to contribute under the 1968 Act unless the member elected so to do, did not so elect before the commencement of this Act; or (h) who was not a contributor under the 1968 Act immediately before the said commencement by reason that the member had been wholly exempted by the board from the requirement to contribute under that Act or that the member’s liability to so contribute had been deferred without limit of time; elects to contribute under this Act within a period of 6 months after the commencement thereof, this Act shall be deemed not to apply, or to have at any time applied, to and in relation to that member. ˙ Members may elect 3A.(1) A regulation may declare that a member may elect to become a member of a scheme for the provision of superannuation, retirement, provident or other benefits comparable to the class of benefits available to the member under this Act. (2) A regulation made for the purposes of subsection (1) must declare the conditions on which a member may elect to become a member of a scheme mentioned in the subsection. (3) This Act and the 1968 Act cease to apply to a member who becomes a member of a scheme mentioned in subsection (1) under an election made

s 3B 9 Police Superannuation Act 1974 s4 under this section. (4) In respect of a member who makes an election under this section, the actuary must determine an amount that represents the member’s entitlement under this Act and the 1968 Act. (5) The amount determined under subsection (4) must be paid on behalf of the member in such way as is specified in the relevant regulation. ˙ Act not to apply to certain members 3B. Despite section 3, a member may become a contributor on and after 1 January 1993 only if the member makes an election under section 33(2B). ˙ Interpretation 4.(1) In this Act— “actuary” means a fellow or associate of the Institute of Actuaries (London), a fellow or associate of the Faculty of Actuaries (Edinburgh), or any other person whose actuarial knowledge and experience the Governor in Council deems sufficient, appointed under this Act as actuary. “age for retirement” of a member means 60. “board” means the Police Superannuation Board constituted under section 6. “child” , in relation to a contributor or pensioner, a relict of a contributor or pensioner, or a deceased or divorced wife of a contributor or pensioner, means a person who— (a) is under the age of 16 years; and (b) is not an offspring of— (i) a marriage of a pensioner contracted after the pensioner’s retirement; or (ii) the remarriage of a relict of a contributor or pensioner after his or her death or of a divorced wife; and includes a person over that age but under the age of 25 years who is receiving, in the opinion of the board, full-time education at a school,

s 4 10 s 4 Police Superannuation Act 1974 college or university. “child’s pension” means a pension payable under part 4, division 3. “continuing contributor” means a contributor who immediately before the commencement of this Act was a contributor under the 1968 Act and who on the said commencement continued to be a contributor under the said Act, and includes— (a) a person to whom section 24(3) relates who having been a contributor under the 1968 Act or an Act repealed by that Act again becomes a member after the commencement of this Act; (b) a person who became a member before the said commencement and who had elected, or was required, to contribute to the fund under the 1968 Act but who had not commenced contributions before that commencement. “contributor” means a member who contributes under this Act to the fund and includes— (a) a member who is required to contribute thereto but has not commenced contributions; (b) a member who has ceased to contribute thereto by reason of the member’s age or incapacity. “contributor’s pension” means a pension that is payable under this Act to a contributor other than an incapacity pension. “final average increase in salary” in relation to a continuing contributor means the amount by which the contributor’s final average salary exceeds the fortnightly salary that the member would have received during the year immediately preceding the member attaining the age for retirement or the member’s earlier retirement from or death in service had the member’s salary remained constant at the rate in force at the date immediately before the commencement of this Act or, where the contributor is a person to whom section 24(3) relates, the rate in force at the date when the member was retired on the grounds of incapacity as mentioned in that subsection. “final average salary” means— (a) in relation to a contributor who on or after the passing of the SuperannuationActsAmendmentAct1984 attains the age for

s 4 11 s 4 Police Superannuation Act 1974 retirement or earlier retires from employment as a member otherwise than by retiring or being retired on grounds of incapacity and who has received 1 or more increases in salary by reason of 1 or more promotions received by the contributor after the passing of that Act and during the 2 years immediately preceding the contributor attaining the age for retirement or the contributor’s earlier retirement—the final average salary ascertained in accordance with section 4A; and (b) in relation to any other contributor—the average fortnightly salary received by the contributor during the year immediately preceding the contributor attaining the age for retirement or the contributor’s earlier retirement from or death in employment as a member. “fund” means the Police Superannuation Fund preserved, continued in existence and established under this Act. “incapacity” means any mental or bodily infirmity by reason whereof a member is unfit to discharge or incapable of discharging the duties of the member’s office efficiently. “incapacity pension” means a pension that is payable under this Act to a contributor who before attaining the age for retirement is retired or permitted to retire on the grounds of incapacity not due to wilful action on the part of such person for the obtaining of such pension. “manager” means the manager of the fund and the chief executive officer of the board. “member” means— (a) a member of the police force as defined in the Police Act 1937 , section 4; (b) a member of the police service as defined in the Police ServiceAdministrationAct1990 , provided that a member or class of member of the police service may be declared by regulation not to be a member for the purposes of this Act. “net earning rate of the fund” means the rate of interest as determined by the board, from time to time, on the advice of the actuary which rate, at the time it is determined, reasonably reflects the after tax earnings of the fund (on a long term basis) derived from the investment of contributors’ contributions to the fund, having regard to administrative

s 4 12 s 4 Police Superannuation Act 1974 costs of the fund, the costs of death and incapacity benefits and the charges incurred in the investment of those contributions. “pensioner” means a person who is entitled to a pension under this Act and includes a person who, but for an election under section 45, would be entitled to such a pension. “relict” means, in relation to a person who has died and was at the date of the person’s death a contributor or pensioner, a person who was legally married to the deceased person at the date of death and, in the case of a deceased pensioner, at the date of the person attaining the age for retirement or the person’s earlier final retirement from employment as a member. “relict’s pension” means a pension payable under part 4, division 2. “retired” in relation to employment as a member, means retired or required to retire from that employment by the Governor in Council or the commissioner of the police service. “salary” means the rate of payment made by way of fixed remuneration to a member and does not include any sum paid by way of fee or allowance. “service” means any period during which a person contributes, whether before or after the commencement of this Act, to the fund under this Act, the 1968 Act or any Act repealed by the 1968 Act, and includes any period in respect of which the person is or was required to contribute thereto and before the first of the person’s contribution is or was paid to the fund. “the 1968 Act” means the Police Superannuation Act 1968 . (2) For the purposes of subsection (1), definition “service” — (a) where a person having been retired or permitted to retire from the person’s employment as a member and having been in receipt of an incapacity pension under this Act or incapacity benefit under the 1968 Act or incapacity allowance preserved and continued by that Act, again becomes a member—the period during which the person was so absent shall be deemed to comprise part of the person’s service; and (b) where a person has received a refund of the person’s contribution to the fund or the Police Superannuation Fund established under

s 4 13 s 4 Police Superannuation Act 1974 the repealed provisions as defined in the 1968 Act, section 4 whether under this Act or, in relation to annuity benefit, under the 1968 Act or, in relation to superannuation allowances, under the said repealed provisions and has subsequently recommenced contributing to the Police Superannuation Fund or the fund—the person’s employment before the date on which the person recommenced shall be deemed not to comprise part of the person’s service. (3) For the purpose of ascertaining the final average salary of a person who is a pensioner or has died in service as a member the salary received by that person during the period of 1 year immediately preceding the person attaining the age for retirement or the person’s earlier retirement from or death in service shall include any increase in salary of a rank held by the person at any time during that period. (4) For the purposes of subsection (1), definition “final average salary” , a reference to the period of a year immediately preceding the person attaining the age for retirement or the person’s earlier retirement from or death in service shall, in the case of a contributor whose length of service at the time of the person’s retirement or death is less than 1 year be read as a reference to the person’s actual period of service. (5) For the purposes of subsection (1), definition “final average increase in salary” , a reference to the period of a year immediately preceding the person attaining the age for retirement or the person’s earlier retirement from or death in service shall be a reference to a period after the commencement of this Act and shall in the case of a continuing contributor whose length of service after the commencement of this Act at the time of the person’s retirement or death is less than 1 year, be read as a reference to the person’s actual period of service after the said commencement. (6) A reference in this Act to a period expressed in years shall, where appropriate, be read as including a reference to a period expressed in years together with a fraction of a year being a fraction consisting of a completed whole month or 2 or more such months. (7) Where at any time during the period of 1 year immediately preceding the time of the person attaining the age for retirement or the person’s earlier retirement from or death in service a contributor has been absent on secondment to employment other than as a member or absent from duty on less than full pay, the person’s final average salary or the person’s final

s 4A 14 s 4A Police Superannuation Act 1974 average increase in salary shall be calculated as if the person continued to receive his or her full pay as a member during the whole of that period. (7A) Notwithstanding any other provision of this Act; where the employment of a contributor as a member ceases at any time after the contributor has attained an age that is within 5 years immediately preceding the day on which the person would attain the age for retirement otherwise than by reason of the person’s death or having been retired or permitted to retire on the ground of incapacity then, for the purposes of this Act, the contributor shall be deemed to have elected to retire at the time when the employment ceased. ˙ Ascertainment of certain final average salaries 4A.(1) Where a contributor, on or after the passing of the Superannuation Acts Amendment Act 1984 , retires from employment as a member otherwise than by retiring or being retired on the ground of incapacity and has received t increase(s) in salary (where t is a positive whole number) by reason of t promotion(s) received by the contributor on or after the passing of that Act and during the 2 years immediately preceding the contributor attaining the age for retirement or the contributor’s earlier retirement, the contributor’s final average salary shall be ascertained in accordance with the formula— if t =1 FAS t = A + B t – A 2n4 t if t is greater than 1 FAS t = FAS t – 1 + B t – B t – 1 2n4 t . (2) In subsection (1)— “A” means the contributor’s final average salary had the contributor not received any increases in salary by way of promotion(s). “B t ” means the contributor’s final average salary had the contributor held the t th promotion for the period of 1 year immediately preceding the contributor attaining the age for retirement or the contributor’s earlier retirement from employment as a member. “FAS t ” means the final average salary after t promotion(s) to be ascertained.

s 8 15 s 11 Police Superannuation Act 1974 “n” means the number of whole months from the date on which the contributor received the t th promotion until the day immediately preceding the day the contributor attained the age for retirement or the contributor’s earlier retirement from employment as a member. PART 2—ADMINISTRATION ˙ Police Superannuation Board 6.(1) There is established the Police Superannuation Board. (2) The board consists of the following 4 members— (a) the commissioner of the police service; (b) 1 person as representative of the Government; (c) 2 persons as representatives of police officers. (3) The members of the board mentioned in subsection (2)(b) and (c) (the “appointed members” ) are to be appointed by the Governor in Council by gazette notice. (4) The persons mentioned in subsection (2)(c) are to be nominated by 1 or more industrial unions of employees accepted by the Minister as representative of police officers within the time and in the way determined by the Minister. (5) However, if an industrial union of employees fails to make a nomination within the time and in the way determined by the Minister, the Governor in Council may choose a person for appointment. (6) An appointment as a member of the board is for a maximum term of 3 years. ˙ Board to be body corporate 7.(1) The board shall be a body corporate under the name prescribed by section 6(1) and by that name shall have perpetual succession and an official seal and shall be capable in law of suing and being sued in its corporate name and of acquiring, holding, leasing and disposing of property, real and

s 8 16 s 11 Police Superannuation Act 1974 personal, movable and immovable, and of doing and suffering all such other acts, matters and things, as bodies corporate may by law do and suffer. (2) All courts, judges, and persons acting judicially shall take judicial notice of all appointments of members of the board and of their respective signatures as well as of the appointment of the manager and of the manager’s signature, and of the seal of the board affixed to any document or other writing whatsoever, and, until the contrary is proved, shall presume that every such signature or such seal, as the case may be, was duly affixed to any document or other writing whatsoever. ˙ Chairperson of board 8. The member of the board mentioned in section 6(2)(a) is the chairperson of the board. ˙ Deputies of members 10.(1) The Governor in Council may, by gazette notice, appoint a person who is not a member of the board to be a deputy of a member of the board. (2) The appointment of a deputy for a member mentioned in section 6(2)(c) is to be made on the nomination of 1 or more of the industrial unions of employees accepted by the Minister as representative of police officers. (3) A person who has been appointed a deputy of a member may, in the absence of the member— (a) attend meetings of the board; and (b) exercise the powers of a member. (4) This Act applies to the deputy of a member while acting under subsection (3) as if the deputy were the member. ˙ Vacation of office 11.(1) The office of a member of the board shall become vacant if such member—

s 12 17 s 13 Police Superannuation Act 1974 (a) dies or becomes mentally sick; or (b) becomes bankrupt or compounds with the member’s creditors, or otherwise takes advantage of the laws in force for the time being relating to bankrupt or insolvent debtors; or (c) is absent without leave granted by the board from 4 consecutive ordinary meetings of the board of which due notice has been given to the member; or (d) resigns office by signed notice delivered to the Minister; or (e) in the case of a member who is representative of contributors, ceases to be a member of the police service; or (f) is convicted of an indictable offence; or (g) is removed from office by the Governor in Council by gazette notice for any reason or none. (2) The attendance of any member at the time and place appointed for an ordinary meeting shall be deemed to constitute presence at an ordinary meeting notwithstanding that by reason that no quorum is present no meeting is actually held on that day, and the names of all members who so attend shall be entered in the minute book. (3) A member of the board shall not act as such at any time when the member is suspended from employment as a member of the police service or, in the case of a person who is not a member of the police service, from any employment or office held by the member under the Crown. ˙ Remuneration 12. A member of the board is entitled to be paid the fees and allowances decided by the Governor in Council. ˙ Manager of the fund 13.(1) The holder for the time being of the office of manager of the State Service Superannuation Fund or the person for the time being performing the duties of the holder of that office shall be the manager of the fund. (1A) A member of the board may in addition to that office hold the appointment of manager of the fund.

s 14 18 s 14 Police Superannuation Act 1974 (2) The manager of the fund shall be the executive officer of the board. (3) The manager of the fund shall have, exercise and perform such powers, authorities, duties and functions as may be prescribed by this Act or the 1968 Act or, in so far as not prescribed, as the board may authorise or direct. (4) The manager of the fund shall have custody of the official seal of the board and, subject to the board, shall have power to execute documents and other writings whatsoever on behalf of the board and affix the seal of the board thereto or to any of them. ˙ Proceedings of the board 14.(1) The board shall meet at such times and places and conduct its business in such manner as may be prescribed or, in so far as not prescribed, as it may from time to time determine. (2) Not less than 3 members of the board shall form a quorum at any meeting of the board, and any duly convened meeting at which a quorum is present shall be competent to transact any business of the board and shall have and may exercise and perform all the powers, authorities, duties and functions of the board. (3) The chairperson shall preside at all meetings of the board at which the chairperson is present. (4) If the chairperson is absent from a meeting, the chairperson’s deputy is to preside. (5) If both the chairperson and the chairperson’s deputy are absent from a meeting, a member chosen by the members present is to preside. (6) The person presiding at a meeting has a deliberative vote only and, in the event of an equality of votes on any matter, the question is taken to have been decided in the negative. (7) No act or proceeding of the board shall be invalid or illegal in consequence only of the number of the members of the board not being complete at the time of such act or proceeding. (8) All acts and proceedings of the board shall, notwithstanding any defect in the appointment of any member thereof, or that any member was disqualified or disentitled to act, be as valid as if every such member had

s 15 19 s 17 Police Superannuation Act 1974 been duly appointed and was qualified and entitled to act and had acted as a member of the board, and as if the board had been properly and fully constituted. ˙ Delegation 15. The board may delegate its powers under this Act or the 1968 Act to— (a) a member or officer of the board; or (b) an officer of the public service. ˙ Reports by board 16.(1) The board shall in each year make to the Minister a report upon the administration of this Act and the 1968 Act, and the Minister shall lay a copy of that report before the Legislative Assembly. (2) When and so often as the Minister may require, the board shall make to the Minister such report as the Minister requires concerning the administration of this Act and the 1968 Act. ˙ Appointment of officers 17.(1) The Governor in Council may appoint officers, including an actuary, under this Act and the 1968 Act. (2) Every appointee, save the actuary, shall be appointed and hold office under, subject to and in accordance with the Public Service Managementand Employment Act 1988. (3) The actuary may be appointed under the Public Service Managementand Employment Act 1988 but if not appointed thereunder, the actuary shall be appointed for such term, at such remuneration, and upon such conditions, as the Governor in Council determines. (4) Any person may be appointed to hold any such office in conjunction with any other office held by the person under the PublicServiceManagement and Employment Act 1988 .

s 18 20 s 18A Police Superannuation Act 1974 ˙ The fund 18.(1) For the purposes of this Act and the 1968 Act, the Police Superannuation Fund as established in the Treasury immediately before the commencement of this Act is hereby preserved, continued in existence and established in the Treasury under this Act under the name ‘Police Superannuation Fund’. (2) All contributions and payments by members provided for in this Act or in the 1968 Act shall be paid into the fund. (3) All benefits and other payments provided for in this Act and in the 1968 Act shall be paid from the fund. ˙ Investment of fund 18A.(1) Queensland Investment Corporation ( “QIC” ) is appointed investment manager of the fund. (2) The board must establish investment policies and objectives for the fund. (3) The investment manager must operate under the investment policies and objectives. (4) The investment manager must give the board or its agent all necessary information to enable them to monitor the investment manager’s performance. (5) If the Governor in Council is satisfied it is appropriate for another investment manager to be appointed for the fund or a stated part of the fund in the interests of the board’s fiduciary responsibilities or the members of the fund generally, the Governor in Council may, by regulation— (a) revoke QIC’s appointment as investment manager in whole or in part from a stated date; and (b) make provision for anything necessary to secure the fund. (6) If QIC’s appointment is revoked, the board may appoint a new investment manager of the fund, or a stated part of the fund, with the Governor in Council’s approval.

s 19 21 s 19 Police Superannuation Act 1974 ˙ Triennial investigation by actuary 19.(1) The actuary must finish an investigation of the state and sufficiency of the fund at least once every 3 years. (2) The actuary shall report to the board the result of the actuary’s investigation including with respect to— (a) the sufficiency of the contributions to and the actuarial soundness of the fund either generally or in respect to any particular benefit whether under this Act or the 1968 Act; and (b) whether the state of the fund requires any adjustments to be made in the prescribed amounts of contributions or of the benefits under this Act; and (c) whether the state of the fund requires any adjustments to be made in the prescribed amounts of the units respectively of annuity benefit, incapacity benefit, assurance benefit (including additional assurance benefit) under the 1968 Act and any benefit preserved and continued by that Act or in the rates of contributions for units respectively for those benefits or any of them; and (d) if a surplus is shown—the manner in which such surplus may be dealt with; and (e) whether any change should be made in the basis on which, or the extent to which, pensions and benefits may be converted into lump sum payments pursuant to part 4, division 7 or the 1968 Act, part 4, division 5A; and (f) whether any change should be made in the proportion in which contributions required to be paid to the fund by the Crown shall be paid; and (g) any other actuarial matter affecting the fund as may be required by the board; and shall make in the report such recommendations as the actuary deems necessary or desirable having regard to the purpose and result of the investigation. (3) The board may act as it deems advisable with respect to any recommendation made by the actuary in such a report.

s 21 22 s 21 Police Superannuation Act 1974 (4) The board shall forward a copy of the report of the actuary to the Treasurer within 1 month after the receipt thereof. PART 3—CONTRIBUTIONS ˙ Obligation of members to contribute to the fund and consolidated fund 21.(1) Except as otherwise expressly provided in this Act, a person— (a) who— (i) becomes a member on or after the commencement of this Act; (ii) is a person to whom section 3(b) relates; or (iii) is a continuing contributor; and (b) who is under the age for retirement; shall contribute to the fund as provided in this part. (2) If a member (being so required) has not been medically examined in accordance with section 60 within 6 months after becoming a member who is required under this Act to contribute to the fund or such extended time as the board may in special circumstances allow, the member shall be entitled to no benefits under this Act other than the payment of a sum of money equal to the amount of the member’s contributions thereunder to the fund. (3) Except where it is otherwise expressly provided by this Act, where a contributor is absent from duty for any period without pay or on less than full pay the contributor shall continue to contribute to the fund during that period at the rate at which the contributor would have been required to contribute thereto if the contributor had continued to receive full pay in respect of that period. (3AA) If for any reason a contributor referred to in subsection (3) becomes entitled to an increase in salary whilst the contributor is absent from duty as hereinbefore referred to, the contributor’s obligation to contribute to the fund shall be to contribute at a rate calculated by reference

s 21 23 s 21 Police Superannuation Act 1974 to the salary as so increased. (3A) Where absence from duty referred to in subsections (3) and (3AA), other than sick leave of absence without pay, is for a continuous period of 14 days or more (whether or not working days) the contributor shall, unless the contributor elects pursuant to subsection (3B), in addition to continuing to contribute to the fund as provided by subsections (3) and (3AA) pay to the consolidated fund for the period, an amount determined by the Treasurer. (3B) A contributor who would be required to pay additional amounts to the consolidated fund under subsection (3A) may elect in writing furnished to the board not to pay contributions to the fund in respect of the period of the contributor’s absence whereupon— (a) contribution to the fund in respect of the contributor shall cease to be payable in respect of the period of the absence; and (b) the board shall waive the additional payments to the consolidated fund (if any) that would be required by that subsection to be made by the contributor; and (c) the benefits to which the contributor or the contributor’s dependants may become entitled under this Act shall be reduced by such amounts as are determined by the actuary and approved by the board. (3C) The Governor in Council may waive the requirement under subsection (3A) to make additional payments to the consolidated fund either unconditionally or upon such terms and conditions as the Governor in Council determines, either in a particular case or in respect of a class of case, and such waiver shall be given effect. (4) Subject to the express provisions of this Act, any election to further contribute under this Act shall be made before the expiration of 6 months after the member becomes so eligible and where a member being thereunto entitled does not elect within the prescribed time in which the member may so elect, to further contribute under this Act to the fund the member is not obliged and shall not be permitted to so further contribute under this Act to the fund.

s 22 24 s 23 Police Superannuation Act 1974 ˙ Commencement and cessation of contributions 22.(1) The contributions under this Act of a member commence— (a) in the case of a member who is a continuing contributor—from the day on which the member’s salary is first increased after the commencement of this Act; or (b) in any other case—from the day on which the member’s salary commences by reason of his or her appointment as a member or from the day on which this Act commences, whichever is the later day. (2) A member’s contributions cease to be payable on the last day of the fortnightly pay-period last preceding the day on which— (a) the member ceases to be a member; or (b) the member attains the age for retirement; or (c) the member’s service as a member, ascertained as prescribed by section 26, equals 42 years and 6 months; whichever first occurs. ˙ Time and manner of paying contributions 23.(1) Except as otherwise expressly provided in this Act, the contributions of a member shall be payable periodically from the member’s salary at such intervals and in such manner as may be prescribed and shall be deducted from salary payable to the member accordingly, and, until otherwise prescribed, shall be payable by the member and deducted fortnightly from the member’s salary. (2) The deductions shall be made for the first time in each case on the first payday occurring after the contributions in respect of which they are to be made commence, as provided by section 22(1), and the full amount of all deductions so made shall be paid into the fund. (2A) A contributor who, pursuant to section 21(3), (3AA) or (3A), is required to pay contributions to the fund and to make additional payments to the consolidated fund in respect of a period of absence from duty— (a) shall, before commencing the period of absence, pay to the fund and consolidated fund—

s 23 25 s 23 Police Superannuation Act 1974 (i) the total amount of contributions that the contributor is required to pay under this Act for the period of absence; and (ii) the total amount that the contributor is required to pay pursuant to section 21(3A); or (b) shall before commencing the period of absence, make arrangements satisfactory to the board for payment of the total amount of contributions and payments that the contributor is so required to pay. (2B) Where a contributor to whom subsection (2A) applies does not comply with subsection (2A)(a) or (b) the benefits to which the contributor or the contributor’s dependants may become entitled under this Act may be reduced by such amounts as are determined by the actuary and approved by the board. (3) Where a contributor— (a) is on leave of absence without pay; or (b) is on sick leave on less than full pay; or (c) is under suspension without salary or at less than full salary; or (d) for any reason (other than any misconduct or default on the contributor’s part) is receiving remuneration at a rate less than the rate of pay for the time being applicable to the contributor’s position; the board, on the application of the contributor, may permit the contributor to defer his or her contributions and the payment of any amount required by section 21(3), (3AA) and (3A) to be paid by the contributor for such period as the board may approve, subject to such conditions as to the future payment of the contributor’s contributions and other such amount as the board may impose (including conditions as to the payment of interest, at such rate (if any) as is determined by the board, on the contributions and other such amount so deferred) but save as permitted by the board pursuant to this subsection, the contributor shall contribute and otherwise make payment to the fund at the times and in the manner prescribed. (4) Any amount of the contributions and other payments prescribed by this Act or the 1968 Act to be made by a contributor not paid by deduction from the contributor’s salary as prescribed by subsections (1) and (2) shall, subject to subsection (3), be paid in such manner as the manager directs

s 23 26 s 23 Police Superannuation Act 1974 and, if directed by the manager, may be deducted from the contributor’s salary in addition to the deductions from the contributor’s salary as prescribed by subsections (1) and (2) but the board may waive payment thereof wholly or in part. (5) Notwithstanding the foregoing provisions of this section, the board may recover by action as for a debt any amount of the contributions and other payments as aforesaid to be made by a contributor which is due and unpaid. (6) For the purposes of subsections (4) and (5), an amount of unpaid contribution or other payment includes interest on the amount calculated at the rate at which earnings would have accrued to the fund had the amount been paid to the fund. (7) If a contribution or other payment payable by a contributor is unpaid (the “unpaid amount” ), the board may determine the rights of the contributor to benefits under this Act. (7A) If the board makes a determination under subsection (7), the board must pay to the contributor an amount equal to the amount of all contributions and other payments payable by the contributor under this Act to the day of determination (accumulated on and after 27 February 1984 at the applicable rate) less the unpaid amount and interest on the unpaid amount calculated at the rate at which earnings would have accrued to the fund had the amount been paid to the fund. (7B) However, the board may waive the taking into account of interest on the unpaid amount in whole or part. (8) Except where it is otherwise provided by this Act, a contributor— (a) shall continue to contribute as prescribed to the fund until the contributor attains the age for retirement or the contributor’s employment as a member is sooner terminated by earlier retirement, death, resignation or otherwise howsoever; (b) shall, in respect of a period of leave of absence, with or without pay, pay contribution, as for a period of service, without reduction. (9) In subsection (7A)— “applicable rate” means—

s 24 27 s 24 Police Superannuation Act 1974 (a) in relation to a period starting on or after 27 February 1984 and ending on or before 30 June 1990—5% per year compound; or (b) in relation to a period starting on or after 1 July 1990—the net earning rate of the fund compound. ˙ Rates of contribution 24.(1) The amount of the contributions payable by a continuing contributor (other than a member to whom subsection (3) applies) is the prescribed percentage of the amount by which the contributor’s applicable current salary exceeds the contributor’s applicable initial salary. (2) The amount of the contributions payable by a contributor (other than a contributor to whom subsection (3) applies) who— (a) became a member on or after the commencement; or (b) is a member to whom subsection (3)(b) applies; is the prescribed percentage of the contributor’s applicable current salary. (3) The amount of the contributions payable by a contributor who— (a) becomes a member on or after the commencement; and (b) immediately before becoming a member was in receipt of, or eligible to receive, an incapacity pension under this Act, incapacity benefit under the 1968 Act or superannuation allowance preserved and continued by the 1968 Act; is the prescribed percentage of— (c) if the contributor was a contributor to whom subsection (2) applied before the contributor was retired on the grounds of incapacity—the contributor’s applicable current salary; or (d) in any other case—the amount by which the contributor’s applicable current salary exceeds the contributor’s applicable initial salary. (3A) Contributions payable under subsections (1), (2) and (3) are payable— (a) periodically; and (b) in addition to any contributions payable to the fund under the

s 24 28 s 24 Police Superannuation Act 1974 1968 Act. (4) Where by reason that a member becomes a contributor (other than a continuing contributor) on or after the commencement of this Act and before the commencement of the Police Superannuation Acts AmendmentAct 1977 and after the member has attained the age of 20 years the length of the member’s service, ascertained for the purpose of calculating the pension to be paid to the member under this Act if the member attains the age for retirement will not amount to 40 years, the member may elect within the prescribed time to increase the rate of the member’s contribution and the board may determine that the additional rate over and above the contributions that, but for this subsection, would have been payable by the member shall be a sum calculated at such rate as the board, after consultation with the actuary, may determine being a rate that, having regard to the fact that payments by the Crown in relation to payments that become payable by reason of an election under this subsection will be only 65% thereof, will enable the length of service for the purpose of calculating the pension to be paid to the member under this Act to be regarded as the length of service ascertained in accordance with the board’s determination under subsection (6) but not exceeding 40 years, and thereupon the member shall be deemed to be required to contribute to the fund at the rate so determined in addition to the rate prescribed by this Act (other than this subsection). (4A) Where by reason that a member becomes a contributor on or after the commencement of the PoliceSuperannuationActsAmendmentAct1977 and after the member has attained the age of 20 years, the length of the member’s service, ascertained for the purposes of calculating the pension to be paid to the member under this Act if the member attains the age for retirement, will not amount to 40 years, the member may elect within a period of 2 months after the member becomes a member to increase the rate of the member’s contribution and the board may determine that the additional rate over and above the contributions that, but for this subsection, would have been payable by the member shall be a sum calculated at such rate as the board, after consultation with the actuary, may determine, being a rate that, having regard to the fact that payments by the Crown will be in relation only to contributions by the member that would be payable but for this subsection, will enable the length of service for the purpose of calculating the pension to be paid to the member under this Act to be regarded as the length of service ascertained in accordance with the board’s

s 24 29 s 24 Police Superannuation Act 1974 determination under subsection (6) but not exceeding 40 years, and thereupon the member shall be deemed to be required to contribute to the fund at the rate so determined in addition to the rate prescribed by this Act (other than this subsection). (5) Where by reason that a member became a contributor under the 1968 Act or any Act or enactment repealed by the 1968 Act after the member had attained the age of 20 years the length of service of the member for the purpose of calculating the pension to be paid to the member under this Act will not amount to 40 years, the member may elect within a period of 6 months after the commencement of this Act to increase the rate of the member’s contributions under this Act and the board may determine that the additional rate over and above the contributions that, but for this subsection, would have been payable by the member under this Act, shall be a sum calculated at such rate as the board, after consultation with the actuary, may determine, being a rate that will enable the length of service of the member for the purpose of calculating the pension to be paid to the member under this Act to be regarded as the length of service ascertained in accordance with the determination of the board under subsection (6) but not exceeding a maximum of 40 years, and thereupon the member shall be deemed to be required to contribute under this Act to the fund at the rate so determined in addition to the rate prescribed by this Act (other than this subsection). (6) Where the board makes a determination under subsection (4), (4A) or (5) in relation to a member, the board may determine that, for the purpose of calculating the pension to be paid to the member under part 4, the member’s length of service as a member shall be regarded as being equal to the member’s actual length of service ascertained in accordance with this Act plus such additional length of service as the board, after consultation with the actuary, may determine and thereupon this Act shall apply to the member accordingly. (7) Where the board has made a determination under subsection (4), (4A) or (5) upon the election of a member and the contributor satisfies the board that payment of such additional rate of the contribution by the member is causing the member undue hardship, the board may cancel its determination or vary the same by reducing, with the approval of the actuary, the additional rate of contributions to be paid by the contributor. (8) Where in respect of a contributor the board, pursuant to

s 24 30 s 24 Police Superannuation Act 1974 subsection (7), cancels a determination under subsection (4), (4A) or (5), any determination under subsection (6) in respect of additional length of service of the contributor shall likewise be cancelled and cease to apply to or in respect of the contributor and the board shall make to the contributor a refund of such part of the contributor’s contributions to the fund pursuant to subsection (4), (4A) or (5) as the actuary determines is justified having regard to the reduced liability of the fund. (9) Where in respect of a contributor the board pursuant to subsection (7) varies a determination under subsection (4), (4A) or (5), it shall make an appropriate variation of its consequential determination under subsection (6) of additional length of service in respect of the contributor and this Act shall apply as if the determinations as so varied were at all relevant times the determinations originally made on the election of the contributor and the board shall make to the contributor a refund of such part of the contributor’s contributions pursuant to subsections (4), (4A) or (5) as the actuary determines is justified having regard to the reduced liability of the fund. (10) Despite subsections (1), (2) and (3), if the salary of a contributor is reduced, the contributor shall thereupon contribute to the fund in relation to the reduced rate of the contributor’s salary and the board shall make to the contributor a refund of such part of the contributor’s contributions to the fund as the actuary determines is justified having regard to the reduced liability of the fund, by reason of the reduction in salary, in respect of the prospective entitlement of the officer to benefits under this Act and thereupon for the purpose of calculating the contributor’s entitlement to benefits under this Act the contributor’s rate of salary in respect of any period before the time the contributor’s salary was reduced shall be deemed not to have been in excess of the rate to which the contributor’s salary was so reduced. (11) Where a contributor has paid to the fund contributions in excess of those prescribed by this Act, the board shall refund to the contributor such sum of money in respect of those contributions as is determined by the actuary and approved by the board. (12) In this section— “applicable current salary” , of a contributor, means the contributor’s applicable starting salary varied, in the first full fortnightly pay period in November of each year (the “adjustment year” ), to the contributor’s salary at 1 October in the adjustment year if the

s 24A 31 Police Superannuation Act 1974 s 24A contributor was a contributor on that day. “applicable initial salary” , of a contributor, means— (a) in relation to a contributor mentioned in subsection (1)—the contributor’s salary at the commencement; or (b) in relation to a contributor mentioned in subsection (3)—the contributor’s salary at the time the contributor was retired. “applicable starting salary” , of a contributor, means the contributor’s salary at— (a) 30 June 1993; or (b) if the contributor starts to contribute under this Act after 30 June 1993—the day on which the contributor starts to contribute. “commencement” means the commencement of this Act. “prescribed percentage” means the percentage prescribed under section 25(4). ˙ Provision for female contributors to contribute for benefits under pt 4, divs 2 and 3 24A.(1) A female member who is a contributor immediately before the passing of the SuperannuationActsAmendmentAct1984 may elect, in writing furnished to the board, within 6 months after the passing of the SuperannuationActsAmendmentAct1987 to increase the rate of her contribution to the fund sufficient to secure for her the benefits provided for by part 4, divisions 2 and 3. (2) If in connection with her election referred to in subsection (1) the contributor furnishes to the board evidence satisfactory to the board that her health and physical condition are such as to justify her being accepted as a contributor for the benefits provided for by part 4, divisions 2 and 3 she is entitled to become such a contributor. (3) The additional rate of contribution payable by a contributor who elects under subsection (1) and is entitled to become a contributor for the benefits aforesaid shall be such rate as the board, after consultation with the actuary, may determine and shall be payable by the contributor on and from a date determined by the board.

s 25 32 s 25 Police Superannuation Act 1974 (4) The additional rate of contribution referred to in subsection (3) shall be determined in relation to each elector having regard to whether she is a contributor by whom an additional rate of contribution pursuant to section 24(4), (4A) or (5) is payable and, if she is such a contributor, shall be determined at an amount such as will enable the length of service for the purpose of calculating the benefits aforesaid payable in respect of her to be regarded as the length of service ascertained in the manner prescribed by section 24(6) and determined by the board. (5) If in relation to a contributor by whom an additional rate of contribution is payable pursuant to this section the board makes a determination under section 24(7) that cancels or varies a board’s determination made under section 24(4), (4A) or (5) in relation to that contributor, the additional rate of contribution payable by the contributor pursuant to this section shall be adjusted having regard to that cancellation or variation, the ascertainment of the contributor’s length of service for the purposes of this section shall be adjusted accordingly and the board shall make to the contributor a refund of such part of her contributions to the fund pursuant to this section as the actuary determines is justified, having regard to the reduced liability of the fund. ˙ Further provisions re contributions 25.(1) In this part— “salary” , in relation to a member, means— (a) the fortnightly salary of the member; or (b) where the periodic interval at which the member’s contribution to the fund is deducted from the member’s salary is based upon a period other than a fortnight—the salary of the member for that period. (2) The fortnightly, or other periodic, salary of a member who is paid salary at a rate other than a fortnightly rate or, as the case may be, other periodic rate shall be ascertained as prescribed and different such prescriptions may be made in respect of the members included in different classes of members. (3) If the salary of a contributor is varied, then, for the purpose of calculating under section 24 the amount of contribution payable by the

s 25 33 s 25 Police Superannuation Act 1974 contributor, the salary as varied is the contributor’s salary on and from the day the variation takes or took effect. (4) For the purposes of section 24 the prescribed percentage shall be— (a) in the case of a male contributor or a female contributor who becomes a contributor on or after the passing of the Superannuation Acts Amendment Act 1984 — (i) who has not attained the age of 20 years at the time when the contribution is payable—2%; and (ii) who has attained the age of 20 years but has not attained the age of 25 years at the said time—6%; and (iii) who has attained the age of 25 years but has not attained the age of 35 years at the said time—6.5%; and (iv) who has attained the age of 35 years at the said time—7%; and (b) in the case of a female contributor who was a contributor immediately before the passing of the SuperannuationActsAmendment Act 1984 — (i) who has not attained the age of 20 years at the time when the contribution is payable—2%; (ii) who has attained the age of 20 years but has not attained the age of 25 years at the said time—5%; (iii) who has attained the age of 25 years but has not attained the age of 35 years at the said time—5.5%; (iv) who has attained the age of 35 years at the said time—6%. (7) Where the amount of any contribution payable periodically or by way of lump sum when expressed in dollars and cents includes an amount less than 1 cent then, where the last mentioned amount is less than .5 of a cent, the amount shall be disregarded and, where the amount is .5 of a cent or greater than .5 of a cent the amount shall be deemed to be 1 cent and the contribution shall be payable accordingly. (8) For section 24, the prescribed time is 2 months after a member becomes a contributor.

s 26 34 s 27 Police Superannuation Act 1974 PART 4—BENEFITS AND PAYMENTS Division 1—Contributors’ pensions and other benefits ˙ Calculation of service 26. For the purpose of calculating the pension to be paid to a contributor under this division— (a) any service as a member, before attaining the age of 20 years shall be disregarded in ascertaining the contributor’s length of service; (b) if, under paragraph (a), the contributor’s length of service as a member is more than 40 years—the contributor’s length of service is taken to be 40 years; (c) where the contributor is a person in relation to whom a determination has been made by the board under section 24(6)—the contributor’s length of service shall, unless otherwise expressly provided by this Act, be deemed to be the length of the contributor’s service ascertained in accordance with the board’s determination; (d) any reduction in benefits determined by the actuary and approved by the board in respect of contributors to whom sections 21(3B) and 23(2A) apply shall be taken into account. ˙ Rights of contributors 27.(1) Where a contributor (other than a continuing contributor)— (a) retires on attaining the age for retirement; or (b) before attaining the age for retirement, is retired or permitted to retire on the ground of incapacity not due to wilful action on the contributor’s part for the obtaining of any benefit under this Act; or (c) elects to retire at any time within the period of 5 years immediately preceding the day on which the contributor would attain the age for retirement;

s 27 35 s 27 Police Superannuation Act 1974 the contributor is entitled to a pension calculated in accordance with the provisions of this section. (1A) Before a contributor is entitled to a pension in accordance with subsection (1)(b) the contributor is to satisfy the board that the incapacity is such as to render that contributor permanently unfit to discharge efficiently or permanently incapable of discharging efficiently the duties of that contributor’s office (2) Except as otherwise expressly provided in this section the pension to be paid to a contributor to whom subsection (1) relates is a fortnightly sum calculated in accordance with the formula— P = 1K00 x A 136B0 + 62F.5 . (2A) In subsection (2)— “A” means the final average salary of the contributor. “B” means the contributor’s length of service, expressed in years, accumulated before 1 July 1988. “F” means the contributor’s length of service, expressed in years, accumulated on and from 1 July 1988 or, in the case of a contributor who becomes entitled to an incapacity pension, that would have been accumulated on and from that date had the contributor continued in service until the contributor attained the age for retirement. “K” means 85 + 3 (age at retirement in years and complete months – 55). “P” means the fortnightly amount of that pension. (4) For the purpose of calculating the pension to be paid to a contributor to whom subsection (1)(b) relates, the contributor’s length of service shall be calculated as if the contributor had continued to be a member until the day on which the contributor would have attained the age for retirement. (5) Where a contributor to whom subsection (1) relates (not being a contributor who has made an election under section 24(4) the determination in relation to which has not been cancelled by the board pursuant to section 24(7)), after attaining the age for retirement, continues to be a member the contributor is entitled— (a) on attaining the age for retirement to a pension calculated at the rate of two-sevenths of the pension to which the contributor

s 27 36 s 27 Police Superannuation Act 1974 would have been entitled under this section if the contributor had retired on attaining the age for retirement; and (b) on retiring or being retired from employment as a member to an increase in the pension payable under paragraph (a), which shall then become payable at the rate of the pension to which the contributor would have been entitled under this section if the contributor had retired on attaining the age for retirement. (6) Where a contributor to whom subsection (1) relates who has made an election under section 24(4) the determination in relation to which has not been cancelled by the board pursuant to section 24(7) of that section, continues after attaining the age for retirement, to be a member the contributor is entitled— (a) on attaining the age for retirement— (i) to a pension calculated at the rate of two-sevenths of the pension to which the contributor would have been entitled under this section if section 24(4) had not been enacted and the contributor had retired on attaining the age for retirement; and (ii) to a pension determined by the board upon the advice of the actuary being a pension based upon the additional contributions made by the officer under section 24(4); and (b) on retiring or being retired from employment as a member to an increase in the pension payable under paragraph (a), which shall then become payable at the rate of the pension to which the contributor would have been entitled under this section if the contributor had retired on attaining the age for retirement. (6A) A member who— (a) becomes a contributor after the commencement of the PoliceSuperannuation Acts Amendment Act 1979 ; and (b) makes an election under section 24(4A); and (c) elects to retire in accordance with subsection (1)(c); is entitled to a pension in respect of the additional service determined under section 24(6), calculated in accordance with the formula—

s 27 37 s 27 Police Superannuation Act 1974 P = A 1K00 x N16x03 x M60 – – CC if the member became a contributor before 1 July 1988 or in accordance with the formula— P = A 1K00 x 62N.5 x M60 – – CC if the member became a contributor on or after 1 July 1988, in addition to the pension to which the contributor would have been entitled if the contributor had not made the election. (6AA) In subsection (6A)— “A” means the final average salary of the contributor. “C” means the age (expressed in years and complete months) of the contributor at the date the contributor commences to be a contributor. “K” means 85 + 3 (age at retirement in years and complete months – 55). “M” means the age (expressed in years and complete months) of the contributor at the date of retirement. “N” means the additional length of service determined by the board under section 24(6). “P” means the fortnightly amount of the pension payable to the contributor. (6B) Where a contributor to whom subsection (1) relates who has made an election under section 24(4A) the determination in relation to which has not been cancelled by the board pursuant to section 24(7) continues, after attaining the age for retirement, to be a member, the contributor is entitled— (a) on attaining the age for retirement— (i) to a pension calculated at the rate of two-sevenths of the pension to which the contributor would have been entitled under this section if section 24(4A) had not been enacted and the contributor had retired on attaining the age for retirement; and (ii) to a pension determined by the board upon the advice of the actuary being a pension based upon the additional contributions made by the member under section 24(4A);

s 28 38 s 28 Police Superannuation Act 1974 and (b) on retiring or being retired from employment as a member to an increase in the pension payable under paragraph (a)(i), which shall then become payable at the rate of pension to which the contributor would have been entitled under this section if section 24(4A) had not been enacted and the contributor had retired on attaining the age for retirement. (7) The rate of the pension to which a contributor is entitled under this section shall not, in any case, exceed a rate equal to three-quarters of the final average salary of the contributor. ˙ Rights of continuing contributors 28.(1) Where a continuing contributor— (a) retires on attaining the age for retirement; or (b) before attaining the age for retirement, is retired or permitted to retire on the ground of incapacity not due to wilful action on the contributor’s part for the obtaining of any benefit under this Act; or (c) elects to retire at any time within the period of 5 years immediately preceding the day on which the contributor would attain the age for retirement; the contributor is entitled to a pension calculated in accordance with the provisions of this section. (2) Except as otherwise expressly provided in this section, the pension to be paid to a contributor to whom subsection (1) relates, in addition to the benefits to which the contributor may be entitled under the 1968 Act, is a fortnightly sum calculated in accordance with the formula— P = 1K00 x A 136B0 + 6F2.5 . (2A) In subsection (2)— “A” means the final average increase in salary of the contributor. “B” means the contributor’s length of service, expressed in years, accumulated before 1 July 1988.

s 28A 39 Police Superannuation Act 1974 s 28A “F” means the contributor’s length of service, expressed in years, accumulated on and from 1 July 1988 or, in the case of a contributor who becomes entitled to an incapacity pension, that would have been accumulated on and from that date had the contributor continued in service until the contributor attained the age of retirement. “K” means 85 + 3 (age at retirement in years and complete months – 55). “P” means the fortnightly amount of that pension. (4) For the purpose of calculating the pension to be paid to a continuing contributor to whom subsection (1)(b) relates, the contributor’s length of service shall be calculated as if the contributor had continued to be a member until the day on which the contributor would have attained the age for retirement. (5) Where a continuing contributor, after attaining the age for retirement, continues in employment as a member, the contributor is entitled, in addition to any benefits to which the contributor may be entitled under the 1968 Act— (a) on attaining the age for retirement to a pension calculated at the rate of two-sevenths of the pension to which the contributor would have been entitled under this section if the contributor had retired on attaining the age for retirement; and (b) on retiring or being retired from employment as a member to an increase in the pension payable under paragraph (a), which shall then become payable at the rate of the pension to which the contributor would have been entitled under this section if the contributor had retired on attaining the age for retirement. (6) The rate of the pension to which a contributor is entitled under this section shall not, in any case, exceed a rate equal to three-quarters of the final average increase in salary of the contributor. ˙ Construction of pension benefit formula in certain cases and transfer of funds 28A.(1) Sections 27 and 28 apply subject to this section. (2) In the case of— (a) a contributor who retires on attaining the contributor’s age for

s 28B 40 Police Superannuation Act 1974 s 28B retirement or retires by way of election to retire at any time within the period of 5 years immediately preceding the day on which the contributor would attain the contributor’s age for retirement, in any case before 1 July 1993; or (b) a contributor who, before attaining the contributor’s age for retirement, is retired or permitted to retire on the ground of incapacity not due to wilful action on the contributor’s part for the obtaining of any benefit under this Act; the formula prescribed by any provision of section 27 or 28 shall be read and construed as if the formula had not been amended by section 26 or 27, as the case may be, of the Superannuation Acts Amendment Act 1988 . (3) Where a benefit is paid to a contributor referred to in subsection (2) or a benefit is paid under section 29 in respect of a contributor, the amount standing to the credit of the fund established under the Superannuation(Government and Other Employees) Act 1988 on account of such sums as are required to be paid under section 15 of that Act as at the date of commencement of section 6.4 of the Superannuation (Miscellaneous Acts)Amendment Act 1991 in respect of the contributor shall be transferred to the fund and the consolidated fund in the proportion 2:5. ˙ Minimum benefit payable 28B.(1) A person who ceases to be a contributor is entitled to the minimum benefit (if any) determined by the actuary. (2) If the person is also entitled to benefits under the Superannuation(Government and Other Employees) Act 1988 , the minimum benefit is to be determined taking into account the person’s benefits under that Act. (3) The minimum benefit must be paid to the Government Officers’ Superannuation Fund in the person’s name. (4) Subsection (1) applies despite any other provision of this Act. (5) In this section— “minimum benefit” means the amount of payment, pension or preserved benefit entitlement that is determined to avoid payment of the superannuation guarantee charge.

s 29 41 s 29 Police Superannuation Act 1974 “superannuation guarantee charge” means the charge imposed by the Superannuation Guarantee Charge Act 1992 (Cwlth). Division 2—Benefits upon contributor’s death ˙ Entitlement to benefit 29.(1) Subject to subsections (3) and (4), in respect of— (a) a male contributor who became a contributor before the passing of the Superannuation Acts Amendment Act 1984 ; or (b) a female contributor who became a contributor before the passing of the SuperannuationActsAmendmentAct1984 and had increased the rate of her contribution to the fund pursuant to section 24A; or (c) a contributor who became a contributor on or after the passing of the Superannuation Acts Amendment Act 1984 ; a relict of the contributor or, except in a case to which section 30(3)(b) applies, if there be no relict, the legal personal representative of the contributor or other person approved by the board is entitled to the payment of an amount calculated— (d) if the contributor was under 55—in accordance with the formula— A = B x C x (D D − 5) ; or (e) if the contributor was 55 or more—in accordance with the formula— A = B x C x (D D − E) . (1A) In subsection (1)(d)— “A” means the amount payable. “B” means the fortnightly amount of pension that would have been payable to the contributor if he or she had retired and become eligible for an

s 29 42 s 29 Police Superannuation Act 1974 incapacity pension immediately before his or her death. “C” means the factor set out in schedule 4 opposite the age in years of the contributor as at the date of his or her death. “D” means the length of service of the contributor, expressed in years, ascertained as prescribed by section 26 as if he or she had retired and become eligible for an incapacity pension immediately before his or her death. (1B) In subsection (1)(e)— “A” means the amount payable. “B” means the fortnightly amount of pension that would have been payable to the contributor if he or she had retired and become eligible for an incapacity pension immediately before his or her death. “C” means the factor set out in schedule 4C opposite the age in years and complete months of the contributor as at the date of his or her death. “D” means the length of service of the contributor, expressed in years, ascertained as prescribed by section 26, as if he or she had retired and become eligible for an incapacity pension immediately before his or her death. “E” means the difference between the contributor’s age in years and complete months as at the date of his or her death and the age for retirement of that contributor. (2) Subject to subsection (4), a relict of— (a) a male pensioner who attained the age for retirement or retired before the passing of the SuperannuationActsAmendmentAct1984 ; or (b) a male pensioner who attained the age for retirement or retired on or after the passing of the Superannuation Acts Amendment Act1984 and who at the date of his death was entitled or, but for the operation of section 42, would have been entitled to a pension from the fund; or (c) a female pensioner who— (i) became a contributor on or after the passing of the Superannuation Acts Amendment Act 1984 ; or

97 Police Superannuation Act 1974 SCHEDULE 2 (continued) 59 . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . . 313.9 60 . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . 313.1 PART 2—COMMUTATION FACTORS Column 1 Column 2 Age in years and complete months at date of retirement Years Months Commutation factor 55 . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . 391.4 55 . . . . . . . . . . . . . . . . . 1 . . . . . . . . . . . . . . . . . . . 390.5 55 . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . 389.6 55 . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . 388.7 55 . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . 387.9 55 . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . 387.0 55 . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . 386.1 55 . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . 385.3 55 . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . 384.4 55 . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . 383.5 55 . . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . . 382.7 55 . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . . 381.8 56 . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . 380.9 56 . . . . . . . . . . . . . . . . . 1 . . . . . . . . . . . . . . . . . . . 380.0 56 . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . 379.2 56 . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . 378.3 56 . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . 377.4 56 . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . 376.6 56 . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . 375.7 56 . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . 374.8 56 . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . 374.0 56 . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . 373.1 56 . . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . . 372.2

98 Police Superannuation Act 1974 SCHEDULE 2 (continued) 56 . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . . 371.3 57 . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . 370.5 57 . . . . . . . . . . . . . . . . . 1 . . . . . . . . . . . . . . . . . . . 369.6 57 . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . 368.7 57 . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . 367.9 57 . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . 367.0 57 . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . 366.1 57 . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . 365.3 57 . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . 364.4 57 . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . 363.5 57 . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . 362.7 57 . . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . . 361.8 57 . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . . 360.9 58 . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . 360.0 58 . . . . . . . . . . . . . . . . . 1 . . . . . . . . . . . . . . . . . . . 359.2 58 . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . 358.3 58 . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . 357.4 58 . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . 356.6 58 . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . 355.7 58 . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . 354.8 58 . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . 354.0 58 . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . 353.1 58 . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . 352.2 58 . . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . . 351.3 58 . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . . 350.5 59 . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . 349.6 59 . . . . . . . . . . . . . . . . . 1 . . . . . . . . . . . . . . . . . . . 348.7 59 . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . 347.9 59 . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . 347.0 59 . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . 346.1 59 . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . 345.3 59 . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . 344.4 59 . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . 343.5 59 . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . 342.6 59 . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . 341.8 59 . . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . . 340.9

99 Police Superannuation Act 1974 SCHEDULE 2 (continued) 59 . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . . 340.0 60 . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . 339.2

100 Police Superannuation Act 1974 ¡ SCHEDULE 2A COMMUTATION FACTORS section 45 Age in years and complete months at date of retirement Commutation factor Years Months 57 . . . . . . . . 0 . . . . . . 344 1 . . . . . . 344 2 . . . . . . 343 3 . . . . . . 342 4 . . . . . . 341 5 . . . . . . 340 6 . . . . . . 339 7 . . . . . . 338 8 . . . . . . 337 9 . . . . . . 337 10 . . . . . 336 11 . . . . . 335 58 . . . . . . . . 0 . . . . . . 334 1 . . . . . . 333 2 . . . . . . 332 3 . . . . . . 331 4 . . . . . . 330 5 . . . . . . 330 6 . . . . . . 329 7 . . . . . . 328 8 . . . . . . 327 9 . . . . . . 326 Age in years and complete months at date of retirement Commutation factor Years Months 58 . . . . . . . 10 . . . . . 325 11 . . . . . 324 59 . . . . . . 0 . . . . . . 324 1 . . . . . . 323 2 . . . . . . 322 3 . . . . . . 321 4 . . . . . . 320 5 . . . . . . 319 6 . . . . . . 318 7 . . . . . . 317 8 . . . . . . 317 9 . . . . . . 316 10 . . . . . 315 11 . . . . . 314

101 Police Superannuation Act 1974 SCHEDULE 2A (continued) 60 . . . . . . . . 0 . . . . . . 313 1 . . . . . . 312 2 . . . . . . 311 3 . . . . . . 310 4 . . . . . . 310 5 . . . . . . 309 6 . . . . . . 308 7 . . . . . . 307 8 . . . . . . 306 9 . . . . . . 305 10 . . . . . 304 11 . . . . . 304 62 . . . . . . . 0 . . . . . . 292 61 . . . . . . . . 0 . . . . . . 303 1 . . . . . . 302 2 . . . . . . 301 3 . . . . . . 300 4 . . . . . . 299 5 . . . . . . 298 6 . . . . . . 297 7 . . . . . . 297 8 . . . . . . 296 9 . . . . . . 295 10 . . . . . 294 11 . . . . . 293

102 Police Superannuation Act 1974 ¡ SCHEDULE 3 COMMUTATION FACTORS section 45 Column 1 Age in years and complete months at date of retirement Years Months Column 2 Commutation factor 60 . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . 313 60 . . . . . . . . . . . . . . . . . 1 . . . . . . . . . . . . . . . . . . . 312 60 . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . 311 60 . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . 310 60 . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . 310 60 . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . 309 60 . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . 308 60 . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . 307 60 . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . 306 60 . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . 305 60 . . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . . 304 60 . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . . 304 61 . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . 303 61 . . . . . . . . . . . . . . . . . 1 . . . . . . . . . . . . . . . . . . . 302 61 . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . 301 61 . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . 300 61 . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . 299 61 . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . 298 61 . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . 297 61 . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . 297 61 . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . 296 61 . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . 295 61 . . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . . 294 61 . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . . 293

103 Police Superannuation Act 1974 SCHEDULE 3 (continued) 62 . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . 292 62 . . . . . . . . . . . . . . . . . 1 . . . . . . . . . . . . . . . . . . . 291 62 . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . 290 62 . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . 290 62 . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . 289 62 . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . 288 62 . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . 287 62 . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . 286 62 . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . 285 62 . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . 284 62 . . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . . 284 62 . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . . 283 63 . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . 282 63 . . . . . . . . . . . . . . . . . 1 . . . . . . . . . . . . . . . . . . . 281 63 . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . 280 63 . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . 279 63 . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . 278 63 . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . 277 63 . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . 277 63 . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . 276 63 . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . 275 63 . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . 274 63 . . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . . 273 63 . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . . 272 64 . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . 271 64 . . . . . . . . . . . . . . . . . 1 . . . . . . . . . . . . . . . . . . . 270 64 . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . 270 64 . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . 269 64 . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . 268 64 . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . 267 64 . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . 266 64 . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . 265 64 . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . 264 64 . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . 264 64 . . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . . 263

104 Police Superannuation Act 1974 SCHEDULE 3 (continued) 64 . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . . 262 65 . . . . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . 261

105 Police Superannuation Act 1974 ¡ SCHEDULE 4 FACTORS FOR BENEFITS UPON DEATH OF CONTRIBUTORS WHO DIE BEFORE AGE 55 section 29 Contributor’s age nearest birthday at date of death Factor Up to 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . 139 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 195 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 199 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 203 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 211 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 219 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 224 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 227 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230 50 to 55 . . . . . . . . . . . . . . . . . . . . . . . . . . . 233

106 Police Superannuation Act 1974 ¡ SCHEDULE 4C FACTORS FOR BENEFITS UPON DEATH OF CONTRIBUTORS WHO DIE AT AGE 55 OR BETWEEN AGES 55 AND 60 section 29 Contributor’s age in years and complete months at date of death Factor Years Months 55 . . . . . . . . 0 . . . . . . 233 1 . . . . . . 233 2 . . . . . . 233 3 . . . . . . 233 4 . . . . . . 233 5 . . . . . . 233 6 . . . . . . 233 7 . . . . . . 234 8 . . . . . . 234 9 . . . . . . 234 10 . . . . . 234 11 . . . . . 234 56 . . . . . . . . 0 . . . . . . . 234 1 . . . . . . 234 2 . . . . . . 234 3 . . . . . . 234 4 . . . . . . 234 5 . . . . . . 235 6 . . . . . . 235 7 . . . . . . 235 Contributor’s age in years and complete months at date of death Factor Years Months 56 . . . . . . . 8 . . . . . . 235 9 . . . . . . 235 10 . . . . . 235 11 . . . . . 235 57 . . . . . . 0 . . . . . . 235 1 . . . . . . 235 2 . . . . . . 235 3 . . . . . . 235 4 . . . . . . 235 5 . . . . . . 235 6 . . . . . . 235 7 . . . . . . 235 8 . . . . . . 235 9 . . . . . . 235 10 . . . . . 235 11 . . . . . 235

107 Police Superannuation Act 1974 SCHEDULE 4C (continued) 58 . . . . . . . . 0 . . . . . . 235 1 . . . . . . 235 2 . . . . . . 235 3 . . . . . . 235 4 . . . . . . 235 5 . . . . . . 235 6 . . . . . . 235 7 . . . . . . 235 8 . . . . . . 235 9 . . . . . . 235 10 . . . . . 235 11 . . . . . 235 59 . . . . . . . 0 . . . . . . 235 1 . . . . . . 235 2 . . . . . . 235 3 . . . . . . 235 4 . . . . . . 235 5 . . . . . . 235 6 . . . . . . 235 7 . . . . . . 235 8 . . . . . . 235 9 . . . . . . 235 10 . . . . . 235 11 . . . . . 235

108 Police Superannuation Act 1974 ¡ SCHEDULE 4F FACTORS FOR RELICTS OF PENSIONERS section 29 Relict’s age nearest birthday at date of death of pensioner Factor Up to 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104 25 to 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 30 to 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139 35 to 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157 40 to 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174 60 to 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157 65 to 69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139 70 to 74 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 75 to 79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104 80 to 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 83 to 85 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74 86 to 88 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 89 to 91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 92 to 94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 95 to 97 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 98 to 100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

109 Police Superannuation Act 1974 ENDNOTES ´ 1 Index to endnotes Page 2 Date the which amendments incorporated . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 3 Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110 4 List of legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110 5 List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112 6 Table of changed names and titles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119 7 Table of changed citations and remade laws . . . . . . . . . . . . . . . . . . . . . . . . . . 119 8 Table of obsolete and redundant provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 9 Table of corrected minor errors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 10 Table of renumbered provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 11 Transitional and savings provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 12 Provisions that have not commenced and are not incorporated into reprint . 123 ´ 2 Date to which amendments incorporated This is the reprint date mentioned in the ReprintsAct1992, section 5(c). Accordingly, this reprint includes all amendments that commenced operation on or before 22 December 1995. Future amendments of the Police Superannuation Act 1974 may be made in accordance with this reprint under the ReprintsAct1992, section 49.

110 Police Superannuation Act 1974 3 ´ AIA amd ch def div exp gaz hdg ins lap notfd om o in c p para prec pres prev = = = = = = = = = = = = = = = = = = Key Key to abbreviations in list of legislation and annotations Acts Interpretation Act 1954 amended chapter definition division expires/expired gazette heading inserted lapsed notified omitted order in council page paragraph preceding present previous (prev) proc prov pt pubd R[X] RA reloc renum rep s sch sdiv SIA SL sub unnum = = = = = = = = = = = = = = = = = previously proclamation provision part published Reprint No.[X] Reprints Act 1992 relocated renumbered repealed section schedule subdivision Statutory Instruments Act 1992 subordinate legislation substituted unnumbered ´ 4 List of legislation Police Superannuation Act 1974 No. 53 date of assent 27 September 1974 s 70(1) (but only in so far as it amends ss 42, 44, 51A and 65A of the PoliceSuperannuationAct1968) and s 70(4)–(8) commenced on date of assent (see s 1(2)) remaining provisions commenced 1 January 1975 (see s 1(3)) as amended by— Police Superannuation Acts Amendment Act 1975 No. 47 pt 2 date of assent 9 October 1975 commenced on date of assent Police Superannuation Acts Amendment Act 1977 No. 34 pt 2 date of assent 19 September 1977 commenced 29 August 1977 (see s 3) Superannuation Acts Amendment Act 1978 No. 20 pt 4 date of assent 2 June 1978 commenced on date of assent Police Superannuation Acts Amendment Act 1979 No. 60 pt 2 date of assent 18 December 1979 commenced 1 January 1980 (see s 2)

111 Police Superannuation Act 1974 Superannuation Acts Amendment Act 1984 No. 14 pt 4 date of assent 27 February 1984 commenced on date of assent Superannuation(PublicEmployeesPortabilityandActsAmendment)Act1985 No. 35 pt 5 date of assent 17 April 1985 ss 1–2 commenced on date of assent (see s 2(1)) remaining provisions commenced 4 May 1985 (proc pubd gaz 4 May 1985 p 307) Superannuation Acts Amendment Act 1987 No. 27 pt 5 date of assent 23 April 1987 commenced on date of assent Superannuation Acts Amendment Act 1988 No. 45 pt 4 date of assent 3 May 1988 ss 26–27 commenced 1 July 1988 (see s 24) remaining provisions commenced on date of assent Statute Law (Miscellaneous Provisions) Act 1989 No. 103 s 3 sch date of assent 25 October 1989 commenced on date of assent Superannuation Acts (Miscellaneous Amendments) Act 1990 No. 23 pt 6 date of assent 13 June 1990 ss 1.1–1.2 commenced on date of assent (see s 1.2(1)) remaining provisions commenced 14 June 1990 (proc pubd gaz 14 June 1990 p 833) Superannuation (Miscellaneous Acts) Amendment Act 1991 No. 11 pt 6 date of assent 15 April 1991 s 6.1 commenced on date of assent ss 6.2, 6.4–6.6 commenced 11 May 1991 (proc pubd gaz 4 May 1991 p 73) s 6.3 commenced 1 July 1991 (proc pubd gaz 29 June 1991 p 1156) Statute Law (Miscellaneous Provisions) Act 1991 No. 97 s 3 sch 1 date of assent 17 December 1991 commenced on date of assent Superannuation Legislation Amendment Act 1992 No. 31 pts 1, 3 date of assent 23 June 1992 commenced on date of assent Superannuation Legislation Amendment Act 1993 No. 11 pts 1, 4 date of assent 28 May 1993 ss 11, 27 commenced 1 July 1992 (see s 2(1)) ss 12, 28 commenced 1 January 1993 (see s 2(2)) ss 14, 20, 33 commenced 18 June 1993 (1993 SL No. 207) remaining provisions commenced on date of assent

112 Police Superannuation Act 1974 Superannuation Legislation Amendment Act 1995 No. 27 pts 1, 6 s 21 sch 2 date of assent 14 June 1995 ss 1–2 commenced on date of assent ss 24–25, 21 sch 2 commenced 14 June 1995 (see s 2(6)) s 28 not yet proclaimed into force remaining provisions commenced 18 August 1995 (1995 SL No. 229) Superannuation Legislation Amendment Act (No. 2) 1995 No. 53 pts 1, 4 date of assent 22 November 1995 commenced on date of assent Statute Law Revision Act (No. 2) 1995 No. 58 ss 1–2, 4 sch 1 date of assent 28 November 1995 commenced on date of assent ´ 5 List of annotations Short title prov hdg amd R1 (see RA s 37) s 1 amd R1 (see RA s 37) Act to comply with prescribed standards s 2 amd 1984 No. 14 s 70; 1987 No. 27 s 56 om 1991 No. 97 s 3 sch 1 pres s 2 ins 1992 No. 31 s 9 om 1995 No. 27 s 22 Application of Act s 3 amd 1984 No. 14 s 71; 1987 No. 27 s 57 Members may elect s 3A ins 1992 No. 31 s 10 Act not to apply to certain members s 3B ins 1993 No. 11 s 12 Interpretation prov hdg amd 1987 No. 27 s 58(a) s 4 amd 1977 No. 34 s 5(b)–(e); 1979 No. 60 s 5(b)–(e); 1984 No. 14 s 72(b)–(c); 1987 No. 27 s 58(b); 1991 No. 97 s 3 sch 1; 1993 No. 11 s 13 def “age for retirement” amd 1985 No. 35 s 34 sub 1995 No. 27 s 23 def “child” amd 1977 No. 34 s 5(a)(i); 1984 No. 14 s 72(a)(i)–(ii) def “commencement of this Act” om 1995 No. 58 s 4 sch 1 def “final average increase in salary” amd 1977 No. 34 s 5(a)(ii); 1979 No. 60 s 5(a)(i); 1984 No. 14 s 72(a)(iii) def “final average salary” amd 1977 No. 34 s 5(a)(iii); 1979 No. 60 s 5(a)(ii) sub 1984 No. 14 s 72(a)(iv) def “manager” amd 1995 No. 58 s 4 sch 1

113 Police Superannuation Act 1974 def “medical practitioner” om 1995 No. 58 s 4 sch 1 def “member” sub 1990 No. 23 s 6.2(a) amd 1995 No. 27 s 21 sch 2 def “Minister” amd 1979 No. 60 s 5(a)(iii) om 1991 No. 97 s 3 sch 1 def “net earning rate of the fund” ins 1990 No. 23 s 6.2(b) sub 1991 No. 11 s 6.2 def “pensioner” ins 1984 No. 14 s 72(a)(v) def “relict” ins 1984 No. 14 s 72(a)(v) def “relict’s pension” ins 1984 No. 14 s 72(a)(v) def “salary” sub 1990 No. 23 s 6.2(c) def “the 1968 Act” sub 1984 No. 14 s 72(a)(vi) def “widow’s pension” om 1984 No. 14 s 72(a)(vii) Ascertainment of certain final average salaries s 4A ins 1984 No. 14 s 73 Administration s 5 om 1995 No. 27 s 21 sch 2 Police Superannuation Board s 6 sub 1993 No. 11 s 14 Chairperson of board s 8 sub 1993 No. 11 s 15 Filling of casual vacancies s 9 om 1993 No. 11 s 16 Deputies of members s 10 sub 1993 No. 11 s 17 Vacation of office s 11 amd 1993 No. 11 s 18 Remuneration s 12 sub 1995 No. 27 s 21 sch 2 Manager of the fund s 13 amd 1991 No. 11 s 6.3 Proceedings of the board s 14 amd 1993 No. 11 s 19 Delegation s 15 sub 1993 No. 11 s 20 Appointment of officers s 17 amd 1995 No. 58 s 4 sch 1 The fund s 18 amd 1977 No. 34 s 6; 1979 No. 60 s 6; 1984 No. 14 s 74; 1991 No. 97 s 3 sch 1; 1992 No. 31 s 11; 1995 No. 27 s 24 Investment of fund s 18A ins 1995 No. 27 s 25

114 Police Superannuation Act 1974 Triennial investigation by actuary prov hdg sub 1990 No. 23 s 6.3(a) s 19 amd 1987 No. 27 s 59; 1990 No. 23 s 6.3(b); 1995 No. 58 s 4 sch 1 Disposal of surplus disclosed by investigation s 20 om 1993 No. 11 s 21 Obligation of members to contribute to the fund and consolidated fund prov hdg amd 1984 No. 14 s 75(1)(a); 1993 No. 11 s 22(1) s 21 amd 1979 No. 60 s 7; 1984 No. 14 s 75(1)(b); 1993 No. 11 s 22(2)–(5) Commencement and cessation of contributions s 22 amd 1977 No. 34 s 7; 1987 No. 27 s 60 Time and manner of paying contributions s 23 amd 1977 No. 34 s 8; 1979 No. 60 s 8; 1984 No. 14 s 76; 1989 No. 103 s 3 sch; 1990 No. 23 s 6.4; 1993 No. 11 s 23 Rates of contribution s 24 amd 1975 No. 47 s 4; 1977 No. 34 s 9; 1985 No. 35 s 35; 1993 No. 11 s 24; 1995 No. 27 s 21 sch 2 Provision for female contributors to contribute for benefits under pt 4, divs 2 and 3 s 24A ins 1984 No. 14 s 77 amd 1987 No. 27 s 61 Further provisions re contributions s 25 amd 1975 No. 47 ss 6, 12; 1984 No. 14 s 78; 1985 No. 35 s 36; 1988 No. 45 s 25; 1989 No. 103 s 3 sch; 1993 No. 11 s 25; 1995 No. 27 s 21 sch 2 Calculation of service s 26 amd 1979 No. 60 s 9; 1984 No. 14 s 79; 1985 No. 35 s 37; 1987 No. 27 s 63; 1995 No. 27 s 21 sch 2 Rights of contributors s 27 amd 1975 No. 47 s 7; 1977 No. 34 s 10; 1979 No. 60 s 10; 1985 No. 35 s 38; 1987 No. 27 s 63; 1988 No. 45 s 26; 1989 No. 103 s 3 sch; 1990 No. 23 s 6.5; 1995 No. 27 s 21 sch 2 Rights of continuing contributors s 28 amd 1975 No. 47 s 8; 1977 No. 34 s 11; 1979 No. 60 s 11; 1985 No. 35 s 39; 1987 No. 27 s 64; 1988 No. 45 s 27; 1995 No. 27 s 21 sch 2 Construction of pension benefit formula in certain cases and transfer of funds s 28A ins 1988 No. 45 s 28 amd 1991 No. 11 s 6.4; 1993 No. 11 s 26 Minimum benefit payable s 28B ins 1993 No. 11 s 27 amd 1995 No. 27 s 26 Division 2—Benefits upon contributor’s death div hdg sub 1984 No. 14 s 80; 1985 No. 35 s 40; 1987 No. 27 s 65

115 Police Superannuation Act 1974 Entitlement to benefit s 29 amd 1977 No. 34 s 12 sub 1984 No. 14 s 80; 1985 No. 35 s 40 amd 1987 No. 27 s 66; 1989 No. 103 s 3 sch; 1995 No. 27 s 21 sch 2 Relicts’ right to substitute pension for entitlement s 29A ins 1984 No. 14 s 81 sub 1985 No. 35 s 40 Benefit for non-dependent relicts s 29B ins 1984 No. 14 s 82 om 1985 No. 35 s 40 Child’s pensions—when payable s 30 amd 1975 No. 47 s 9; 1977 No. 34 s 13; 1984 No. 14 s 83; 1985 No. 35 s 42; 1987 No. 27 s 67; 1989 No. 103 s 3 sch; 1991 No. 97 s 3 sch 1 Commencement and cessation of children’s pensions s 31 amd 1977 No. 34 s 14; 1984 No. 14 s 84; 1987 No. 27 s 68 Persons to whom a child’s pension is payable s 32 amd 1984 No. 14 s 85 Refund of contributions s 33 amd 1979 No. 60 s 12; 1984 No. 14 s 86; 1985 No. 35 s 43; 1988 No. 45 s 29; 1989 No. 103 s 3 sch; 1990 No. 23 s 6.6; 1991 No. 11 s 6.5; 1991 No. 97 s 3 sch 1; 1993 No. 11 s 28; 1995 No. 27 ss 27, 21 sch 2 Adjustment of pensions s 34 amd 1977 No. 34 s 15; 1984 No. 15 s 87; 1995 No. 27 s 21 sch 2; 1995 No. 58 s 4 sch 1 Variation of entitlement to adjustment s 34A ins 1984 No. 14 s 88 Proof of continued incapacity s 40 amd 1984 No. 14 s 89 Incapacity pension may be suspended during employment s 42 amd 1979 No. 60 s 13 Right to prepay contributions s 44 amd 1979 No. 60 s 14 Recovery of overpayments s 44A ins 1977 No. 34 s 16 Right of contributor to convert contributor’s pension into a lump sum s 45 amd 1975 No. 47 s 10; 1977 No. 34 s 17; 1979 No. 60 s 15; 1984 No. 14 s 90; 1985 No. 35 s 44; 1987 No. 27 s 69; 1989 No. 103 s 3 sch; 1995 No. 27 s 21 sch 2 Endowment benefit in lieu of relict’s pension s 46 sub 1984 No. 14 s 91

116 Police Superannuation Act 1974 Division 8—Elections to surrender potential relicts’ entitlements of pre-1984 members and married relicts’ entitlements div hdg ins 1995 No. 53 s 8 exp 22 November 1996 (see s 47F) AIA s 20A applies (see s 47E) Definitions for div 8 s 47 prev s 47 om 1984 No. 14 s 92 ins 1995 No. 53 s 8 exp 22 November 1996 (see s 47F) AIA s 20A applies (see s 47E) Election to surrender potential relict’s entitlement s 47A ins 1995 No. 53 s 8 exp 22 November 1996 (see s 47F) AIA s 20A applies (see s 47E) Election to surrender married relict’s entitlement s 47B ins 1995 No. 53 s 8 exp 22 November 1996 (see s 47F) AIA s 20A applies (see s 47E) Making of election to surrender s 47C ins 1995 No. 53 s 8 exp 22 November 1996 (see s 47F) AIA s 20A applies (see s 47E) Effect of surrender s 47D ins 1995 No. 53 s 8 exp 22 November 1996 (see s 47F) AIA s 20A applies (see s 47E) Application of Acts Interpretation Act 1954, s 20A, to division s 47E ins 1995 No. 53 s 8 exp 22 November 1996 (see s 47F) AIA s 20A applies (see s 47E) Expiry of division s 47F ins 1995 No. 53 s 8 exp 22 November 1996 (see s 47F) AIA s 20A applies (see s 47E) Cost of administration s 48 amd 1988 No. 45 s 30; 1993 No. 11 s 29 Amount of contribution by the Crown s 49 amd 1975 No. 47 s 11; 1977 No. 34 s 18; 1979 No. 60 s 16; 1993 No. 11 s 30 Accounts to be kept by the board s 50 amd 1979 No. 60 s 17 Assignment of pensions s 51 amd 1977 No. 34 s 19

117 Police Superannuation Act 1974 Settlement of disputes s 54 om 1995 No. 27 s 28 Unclaimed moneys s 55 sub 1995 No. 27 s 28 Returns s 58 sub 1984 No. 14 s 93 amd 1995 No. 58 s 4 sch 1 Preservation of rights of certain members s 58A ins 1978 No. 20 s 38 amd 1979 No. 60 s 18 om 1985 No. 35 s 45 Payment by Board to State Service Superannuation Additional Benefits Fund s 58B ins 1978 No. 20 s 38 om 1985 No. 35 s 45 Entitlements in respect of beneficiary who becomes a member prov hdg sub 1985 No. 35 s 46(a) s 59 sub 1984 No. 14 s 94 amd 1985 No. 35 s 46(b)–(c) Medical examinations s 60 amd 1984 No. 14 s 95 Discretionary powers of the board s 62 amd 1977 No. 34 s 20; 1979 No. 60 s 19; 1984 No. 14 s 96 Rates or amounts of pensions etc. to be rounded off s 64 amd 1977 No. 34 s 21 No interest on certain payments s 65 sub 1993 No. 11 s 31 False declarations s 66 amd 1990 No. 23 s 6.7; 1995 No. 27 s 29; 1995 No. 58 s 4 sch 1 Information to contributors s 66A ins 1990 No. 23 s 6.8 amd 1995 No. 58 s 4 sch 1 Mandatory commutation s 66B ins 1991 No. 11 s 6.6 om 1995 No. 27 s 30 Regulation making power s 67 sub 1995 No. 27 s 30 Board may approve forms s 68 amd 1984 No. 14 s 97 sub 1995 No. 27 s 30 PART 7—SAVINGS AND TRANSITIONAL pt hdg sub 1993 No. 11 s 32

118 Police Superannuation Act 1974 Members of Board cease to hold office s 70 sub 1993 No. 11 s 33 om 1995 No. 27 s 21 sch 2 SCHEDULE 1—AMENDMENTS OF THE POLICE SUPERANNUATION ACT 1968 om R1 (see RA s 40) SCHEDULE 2 ins 1979 No. 60 s 20 amd 1985 No. 35 s 49 SCHEDULE 2A—COMMUTATION FACTORS ins 1985 No. 35 s 47 SCHEDULE 3—COMMUTATION FACTORS ins 1979 No. 60 s 20 SCHEDULE 4—FACTORS FOR BENEFITS UPON CONTRIBUTORS WHO DIE BEFORE AGE 55 sch hdg amd 1987 No. 27 s 70; 1995 No. 27 s 21 sch 2 ins 1985 No. 35 s 48 DEATH OF SCHEDULE 4A—FACTORS FOR BENEFITS UPON DEATH OF CONTRIBUTORS WHOSE AGE FOR RETIREMENT IS 62 YEARS AND WHO DIE BEFORE AGE 57 sch hdg amd 1987 No. 27 s 70 ins 1985 No. 35 s 48 om 1995 No. 27 s 21 sch 2 SCHEDULE 4B—FACTORS FOR BENEFITS UPON DEATH OF CONTRIBUTORS WHOSE AGE FOR RETIREMENT IS 65 YEARS AND WHO DIE BEFORE AGE 60 sch hdg amd 1987 No. 27 s 70 ins 1985 No. 35 s 48 om 1995 No. 27 s 21 sch 2 SCHEDULE 4C—FACTORS FOR BENEFITS UPON DEATH OF CONTRIBUTORS WHO DIE AT AGE 55 OR BETWEEN AGES 55 AND 60 sch hdg amd 1987 No. 27 s 70; 1995 No. 27 s 21 sch 2 ins 1985 No. 35 s 48 SCHEDULE 4D—FACTORS FOR BENEFITS UPON DEATH OF CONTRIBUTORS WHOSE AGE FOR RETIREMENT IS 62 YEARS AND WHO DIE AT AGE 57 OR BETWEEN AGES 57 AND 62 sch hdg amd 1987 No. 27 s 70 ins 1985 No. 35 s 48 om 1995 No. 27 s 21 sch 2 SCHEDULE 4E—FACTORS FOR BENEFITS UPON DEATH OF CONTRIBUTORS WHOSE AGE FOR RETIREMENT IS 65 YEARS AND WHO DIE AT AGE 60 OR BETWEEN AGES 60 AND 65 sch hdg amd 1987 No. 27 s 70

119 Police Superannuation Act 1974 ins 1985 No. 35 s 48 om 1995 No. 27 s 21 sch 2 SCHEDULE 4F—FACTORS FOR RELICTS OF PENSIONERS ins 1985 No. 35 s 48 ´ 6 Table of changed names and titles TABLE OF CHANGED NAMES AND TITLES under the Reprints Act 1992 ss 23 and 23A Old New Reference provision commissioner (of police) consolidated revenue police force commissioner (of the police service) consolidated fund police service Police Service AdministrationAct 1990 s 11.1(1)(b) Financial Administration andAudit Act 1977 s 112 Police Service AdministrationAct 1990 s 11.1(1)(a) ´ 7 Table of changed citations and remade laws TABLE OF CHANGED CITATIONS AND REMADE LAWS under the Reprints Act 1992 ss 21A and 22 Old New Reference provision Public Service Act1922 Public ServiceManagement andEmployment Act1988 Public Service Managementand Employment Act 1988 s 38(1)

120 Police Superannuation Act 1974 ´ 8 Table of obsolete and redundant provisions TABLE OF OBSOLETE AND REDUNDANT PROVISIONS under the Reprints Act 1992 s 39 Omitted provision Provision making omitted provision obsolete/redundant definitions to be read in context references included in citation of law references to Queensland implied Acts Interpretation Act 1954 s 32A Acts Interpretation Act 1954 s 14H Acts Interpretation Act 1954 s 35 ´ 9 Table of corrected minor errors Provision TABLE OF CORRECTED MINOR ERRORS under the Reprints Act 1992 s 44 Description 33(2C)(a) om ‘subsection (2)(a) or (2)(b) apply’ ins ‘subsections (2)(a) or (2)(b) applies’ ´ 10 Table of renumbered provisions TABLE OF RENUMBERED PROVISIONS under the Reprints Act 1992 s 43 Previous Renumbered as 4A, 1st sentence . . . . . . . . . . . . . . . . . . . . . . . . . 4A(1) 4A, definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . 4A(2) 13(1), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . 13(1A) 21(3), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . 21(3AA) 22(2), 1st unnum para . . . . . . . . . . . . . . . . . . . . . 22(2)(a) 22(2), 2nd unnum para . . . . . . . . . . . . . . . . . . . . 22(2)(b) 22(2), 3rd unnum para . . . . . . . . . . . . . . . . . . . . 22(2)(c) 23(2A), 2nd sentence . . . . . . . . . . . . . . . . . . . . . 23(2B) 27(2), definitions . . . . . . . . . . . . . . . . . . . . . . . . . 27(2A) 27(6A), definitions . . . . . . . . . . . . . . . . . . . . . . . 27(6AA) 28(2), definitions . . . . . . . . . . . . . . . . . . . . . . . . . 28(2A) 29(1)(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29(1)(d)

121 Police Superannuation Act 1974 29(1)(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29(1)(e) 29(1), 1st definitions . . . . . . . . . . . . . . . . . . . . . . 29(1A) 29(1), 2nd definitions . . . . . . . . . . . . . . . . . . . . . 29(1B) 29(2)(c), 1st unnum subpara . . . . . . . . . . . . . . . 29(2)(c)(i) 29(2)(c), 2nd unnum subpara . . . . . . . . . . . . . . . 29(2)(c)(ii) 29(2), definitions . . . . . . . . . . . . . . . . . . . . . . . . . 29(2A) 29(5), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . 29(6) 29(5), 3rd sentence . . . . . . . . . . . . . . . . . . . . . . . 29(7) 29A(1), definitions . . . . . . . . . . . . . . . . . . . . . . . 29A(1A) 29A(1), def “B” (i) . . . . . . . . . . . . . . . . . . . . . . . 29A(1A), def “B” (a) 29A(1), def “B” (ii) . . . . . . . . . . . . . . . . . . . . . . 29A(1A), def “B” (b) 29A(2), 1st unnum para . . . . . . . . . . . . . . . . . . . 29A(2)(a) 29A(2), 2nd unnum para . . . . . . . . . . . . . . . . . . . 29A(2)(b) 29A(2), 3rd unnum para . . . . . . . . . . . . . . . . . . . 29A(2)(c) 29A(7), 2nd sentence . . . . . . . . . . . . . . . . . . . . . 29A(7A) 29A(7), 2nd sentence, 1st unnum para . . . . . . . 29A(7A)(a) 29A(7), 2nd sentence, 2nd unnum para . . . . . . 29A(7A)(b) 30(2)(g), 1st unnum subpara . . . . . . . . . . . . . . . 30(2)(g)(i) 30(2)(g), 2nd unnum subpara . . . . . . . . . . . . . . . 30(2)(g)(ii) 30(2)(ga), 1st unnum subpara . . . . . . . . . . . . . . 30(2)(ga)(i) 30(2)(ga), 2nd unnum subpara . . . . . . . . . . . . . . 30(2)(ga)(ii) 30(3), proviso . . . . . . . . . . . . . . . . . . . . . . . . . . . 30(3A) 30(3), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . 30(3B) 30(5), definitions . . . . . . . . . . . . . . . . . . . . . . . . . 30(5A) 33(2), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . 33(2AA) 33(2), 2nd sentence, 1st unnum para . . . . . . . . 33(2AA)(a) 33(2), 2nd sentence, 2nd unnum para . . . . . . . . 33(2AA)(b) 33(2A), definitions . . . . . . . . . . . . . . . . . . . . . . . 33(2AAA) 33(2B), 2nd sentence . . . . . . . . . . . . . . . . . . . . . 33(2BAA) 33(2C), 2nd sentence . . . . . . . . . . . . . . . . . . . . . 33(2CA) 34(8), definitions . . . . . . . . . . . . . . . . . . . . . . . . . 34(8A) 34A(2), 2nd sentence . . . . . . . . . . . . . . . . . . . . . 34A(2A) 34A(2), 3rd sentence . . . . . . . . . . . . . . . . . . . . . 34A(2B) 45(2A), 2nd sentence . . . . . . . . . . . . . . . . . . . . . 45(2B) 54(1), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . 54(1A) 55(4), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . 55(4A) 58(4), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . 58(4A) 58(5)(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58(6) 59, 1st sentence . . . . . . . . . . . . . . . . . . . . . . . . . . 59(1) 59, 2nd sentence . . . . . . . . . . . . . . . . . . . . . . . . . 59(2) 60(3), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . 60(4)

122 Police Superannuation Act 1974 ´ 11 Transitional and savings provisions Superannuation(PublicEmployeesPortabilityandActsAmendment)Act1985 No. 35 s 41 provides— Preservation of existing entitlements 41. Entitlements that have arisen under the Principal Act shall continue to be governed by the Principal Act as if sections 29, 29A and 29B of that Act had not been repealed by this Act and, in addition, in the application of section 29A of that Act to any such entitlement, as if the following subsection had been added to section 29A:— “(5) Where an entitlement to a relict’s pension had by reason of the death of a contributor or pensioner has ceased after the commencement of the SuperannuationActsAmendmentAct1984 and revived as prescribed by section 29, this section does not apply in respect of the entitlement, upon this revival, derived through the same contributor or pensioner.”. Superannuation Acts Amendment Act 1987 No. 27 s 71 provides— Interpretative declaration 71. It is hereby declared that the amendments provided for by section 37 of the Superannuation (Public Employees Portability and Acts Amendment)Act1985 relate and always have, since the commencement of that Act, related to section 26 of the Police Superannuation Act 1974–1984 and not to section 37 of the last-mentioned Act as expressed in section 37 of the first- mentioned Act.

123 Police Superannuation Act 1974 ´ 12 Provisions that have not commenced and are not incorporated into reprint The following provisions are not incorporated in this reprint because they had not commenced before the reprint date (see Reprints Act 1992 s 5(c)). Superannuation Legislation Amendment Act 1995 No. 27 s 28 reads as follows— Replacement of ss 54 and 55 28. Sections 54 and 55— omit, insert— ‘Unclaimed benefits ‘ 55.(1) This section applies if a benefit payable under this Act is not claimed by a person entitled to it (the “beneficiary” ) within 6 months after it becomes payable. ‘ (2) The Board must keep the benefit in the fund for the beneficiary. ‘ (3) The Board may pay a person the benefit only if the Board is satisfied the person is the beneficiary. ‘ (4) Payment of a benefit to a person (the “first claimant” ) under this section releases the Board from the obligation to pay another person (a “subsequent claimant” ) a further benefit from the fund in relation to a member. ‘ (5) Subsection (4) does not prevent the subsequent claimant from claiming the amount of the value of the benefit from the first claimant. ‘ (6) In this section— “benefit” includes interest payable on the benefit at the rate decided by the Board.’.