State Authorities Superannuation Regulation 2025 (NSW)

Part 1Preliminary1Name of regulation

This regulation is the State Authorities Superannuation Regulation 2025.

2Commencement

This regulation commences on 1 September 2025.

Note—

This regulation replaces the State Authorities Superannuation Regulation 2020, which is repealed on 1 September 2025 by the Subordinate Legislation Act 1989, section 10(2).

3Definitions

In this regulation—

additional surcharge amount means the amount of superannuation contributions surcharge assessed to be payable by a post payment surcharge assessment notice.

base salary, for Part 7—see section 41.

Commissioner of Taxation means the person holding office for the time being as the Commissioner of Taxation under a law of the Commonwealth.

continuous contributory service, for Part 2—see section 4.

contributor, for Part 3—see section 20(1).

contributor’s loading, for Part 7—see section 41.

Death and Disability Superannuation Fund, for Part 4—see section 28.

permanent firefighter, for Part 4—see section 28.

post payment surcharge assessment notice means a notice of assessment—

• (a)

  of superannuation contributions surcharge under the Superannuation Contributions Tax (Assessment and Collection) Act 1997 of the Commonwealth in relation to the employer contributions paid to the Fund on behalf of a former contributor, and

• (b)

  that is received by the former contributor after a benefit has commenced to be paid or has been paid to the former contributor.

relevant period, for Part 7—see section 41.

relevant shift, for Part 7—see section 41.

surcharge deduction cap means the maximum surcharge deduction amount that may be determined by STC under the Act, section 45A(1C) in relation to a benefit payable to a former contributor.

taxable date, for Part 2—see section 4.

the Act means the State Authorities Superannuation Act 1987.

total surcharge amount, in relation to a former contributor, means the sum of the following—

• (a)

  the total superannuation contributions surcharge that has been assessed to be payable in relation to employer contributions paid to the Fund on the former contributor’s behalf up to and including the date on which the former contributor receives a post payment surcharge assessment notice,

• (b)

  the general interest charged for the additional surcharge amount payable under that notice,

• (c)

  the interest payable for the surcharge debt account, within the meaning of the Act, section 45A, kept in relation to the former contributor.

Note 1—

The Act and the Interpretation Act 1987 contain definitions and other provisions that affect the interpretation and application of this regulation.

Note 2—

See the Act, sections 3 and 36 for definitions that apply to this regulation.

Part 2Reduction of benefitsDivision 1Reductions relating to tax liabilities—the Act, s 45A4Definitions

In this part—

continuous contributory service, for a contributor, means the period beginning on the contributor’s entry date and ending on the contributor’s exit date.

taxable date means the date from which STC is liable to pay income tax under a Commonwealth taxation law for employer contributions to the Fund.

5Prescribed benefits(1)

For the Act, section 45A(2)(a), the benefits provided under the following provisions of the Act are prescribed—

• (a)

  section 37,

• (b)

  section 39,

• (c)

  section 40,

• (d)

  section 41,

• (e)

  section 42,

• (f)

  section 43.

(2)

Despite subsection (1), a benefit arising as a result of the death of a person must not be reduced by STC to offset tax liabilities of the Fund except as provided by section 10.

6Reduction for the Act, section 37(1)

For the Act, section 45A(2)(b), the following formula is prescribed as the method of calculating a reduction of a benefit payable under the Act, section 37—

where—

R is the amount of the reduction.

A is the accrued benefit points for the contributor at the contributor’s exit date.

B is the period in days of continuous contributory service that began on the taxable date.

C is the period in days of continuous contributory service for the contributor.

F is the contributor’s final average salary.

(2)

This section does not apply to a benefit arising as a result of the death of a contributor.

7Reduction for the Act, sections 39, 40 and 42(1)

For the Act, section 45A(2)(b), the following formula is prescribed as the method of calculating a reduction of a benefit payable under the Act, section 39, 40 or 42—

where—

R is the amount of the reduction.

A is the accrued benefit points for the contributor at the contributor’s exit date.

B is the period in days of continuous contributory service that began on the taxable date.

C is the period in days of continuous contributory service for the contributor.

S is the contributor’s final salary.

8Reduction for the Act, section 41(1)

For the Act, section 45A(2)(b), the following formula is prescribed as the method of calculating a reduction of a benefit payable under the Act, section 41—

where—

R is the amount of the reduction.

T is the period in years, with a fractional part of a year being calculated based on complete contribution periods, that commenced on the most recent of the taxable date or the contributor’s entry date and ended on the contributor’s exit date.

C is the amount of the contributor-financed benefit payable under the Act, section 41(2)(a).

A is the accrued benefit points for the contributor at the contributor’s exit date.

Y is the sum of the contributor’s contributed points figures calculated in relation to the contributor for the applicable contribution periods.

(2)

This section does not apply to a benefit if the contributor’s period of continuous contributory service is less than 10 years.

9Reduction for the Act, section 43(1)

For the Act, section 45A(2)(b), the following formula is prescribed as the method of calculating a reduction of a benefit if a contributor elects to provide for a deferred benefit under the Act, section 43—

where—

R is the amount of the reduction.

A is the accrued benefit points for the contributor at the contributor’s exit date.

B is the period in days of continuous contributory service that began on the taxable date.

C is the period in days of continuous contributory service for the contributor.

F is the contributor’s final average salary.

K is the discount factor determined by STC for the Act, section 43(6)(b).

n is the period expressed in years between the contributor’s age at the contributor’s exit date and the early retirement age, with a fractional part of a year being calculated on the basis of complete contribution periods.

10Reduction for transferred contributor under 1988 regulation(1)

This section applies to a transferred contributor within the meaning of the State Authorities Superannuation (Transitional Provisions) Regulation 1988 (the 1988 regulation).

(2)

For the Act, section 45A(2)(b), the following formula is prescribed as the method of calculating a reduction of a pension benefit for a transferred contributor, or other eligible person, who elects to take a pension benefit under the 1988 regulation, clause 38—

where—

R is the amount of the reduction.

B is the period in days of continuous contributory service that began on the taxable date.

C is the period in days of continuous contributory service for the transferred contributor concerned.

P is—

• (a)

  if the transferred contributor is dead—the proportion of the pension that is attributable to accrued benefit points and that, but for this section, would be payable under the 1988 regulation, clause 44, to the spouse or de facto partner of the contributor, or

• (b)

  otherwise—the proportion of the pension that is attributable to accrued benefit points and that, but for this section, would be payable to the transferred contributor under the 1988 regulation, clause 40, 41, 42 or 43.

(3)

If a transferred contributor or other person referred to in subsection (2) elects to convert to a pension benefit only a portion of the benefit points of the transferred contributor, the benefit to be derived from the benefit points remaining after conversion must be reduced in accordance with the provisions of this part that apply to the benefit.

11Reduction for transferred contributor under 1989 regulation(1)

This section applies to a transferred contributor within the meaning of the State Authorities Superannuation (State Public Service Superannuation Scheme Transfer) (Savings and Transitional) Regulation 1989.

(2)

For the Act, section 45A(2)(b), if the benefit of a transferred contributor is reduced in accordance with a formula set out in section 6, 7 or 9, the multiple “0.025” in the formula must be read as “0.03”.

12Reduction for superannuation contributions surcharge

For the Act, section 45A(3), the benefits provided under the following provisions of the Act are prescribed—

• (a)

  section 37,

• (b)

  section 38,

• (c)

  section 39,

• (d)

  section 40,

• (e)

  section 41,

• (f)

  section 42,

• (g)

  section 43.

13Further reduction for superannuation contributions surcharge(1)

For the Act, section 45A(6)(b), STC may, at the request of a former contributor—

• (a)

  reduce the amount of the former contributor’s benefit by the lesser of—

  • (i)

    the additional surcharge amount for the former contributor, or

  • (ii)

    the amount, not being less than $0, that is equal to the amount of the surcharge deduction cap after deducting any previously met surcharge liability, and

• (b)

  pay the amount by which the benefit is reduced to—

  • (i)

    the former contributor, or

  • (ii)

    the Commissioner of Taxation.

(2)

STC may obtain actuarial advice for the purposes of determining the amount by which the former contributor’s benefit is to be reduced.

(3)

This section does not authorise STC to pay—

• (a)

  an amount that would result in payments made to or on behalf of the former contributor being greater than the total benefits to which the former contributor is entitled, or

• (b)

  an amount of general interest charged in relation to an additional surcharge amount payable under a post payment surcharge assessment notice, unless—

  • (i)

    the request for the payment is made by the former contributor, and

  • (ii)

    the request is made within a reasonable period after receiving the notice, as determined by STC.

(4)

In this section—

previously met surcharge liability means the sum of—

• (a)

  all amounts paid by the former contributor to STC or the Commissioner of Taxation in relation to the total surcharge amount of the former contributor, and

• (b)

  all amounts for which adjustments of the benefit of the former contributor have previously been made under this section or the Act in relation to the superannuation contributions surcharge.

14Maximum surcharge deduction amount

For the Act, section 45A(1C), the following amounts are prescribed—

• (a)

  for a benefit payable to a contributor or former contributor that accrued after 20 August 1996 and before 1 July 2003—15%,

• (b)

  for a benefit payable to a contributor or former contributor that accrued on or after 1 July 2003 and before 1 July 2004—14.5%,

• (c)

  for a benefit payable to a contributor or former contributor that accrued on or after 1 July 2004 and before 1 July 2005—12.5%.

Division 2Reductions relating to no-TFN tax—the Act, s 45B15Reductions relating to no-TFN tax(1)

For the Act, section 45B(1)(d), the benefits provided under the following provisions of the Act are prescribed—

• (a)

  section 37,

• (b)

  section 38,

• (c)

  section 39,

• (d)

  section 40,

• (e)

  section 41,

• (f)

  section 42,

• (g)

  section 43.

(2)

STC must create a debt account in the Fund for each contributor or former contributor for whom a benefit is liable to be reduced under the Act, section 45B.

(3)

STC must consider the debt account when determining the amount of the reduced benefit.

Note—

Under the Act, section 45B(3), STC must obtain actuarial advice before determining the amount of the reduced benefit.

16Provision of information

STC must, at least once a year—

• (a)

  give each contributor and former contributor a statement of the balance of the debt account created by STC for the contributor or former contributor, and

• (b)

  if a tax file number has not previously been given—request that the contributor or former contributor give STC the number.

Division 3Reductions relating to early release of benefits—the Act, s 43D17Application of division

The following may be reduced under this division—

• (a)

  a benefit under the following provisions of the Act—

  • (i)

    section 37,

  • (ii)

    section 38,

  • (iii)

    section 39,

  • (iv)

    section 40,

  • (v)

    section 41,

  • (vi)

    section 42,

  • (vii)

    section 42AB,

• (b)

  a deferred benefit.

18Reduction relating to early release of benefit(1)

This section applies to the reduction of benefits payable to, or in relation to, a contributor or former contributor to whom a benefit (an early release benefit) has been released under—

• (a)

  section 43B, or

• (b)

  section 43C.

(2)

If an early release benefit is released to a former contributor who has provided for a deferred benefit or had a benefit preserved under the Act—

• (a)

  STC must, on and from the date of the release—

  • (i)

    calculate the amount of the benefit provided for or preserved for a lump sum, and

  • (ii)

    reduce the amount of the benefit provided for or preserved by the amount of the early release benefit, and

• (b)

  when the benefit provided for or preserved is payable, the amount of the benefit must be reduced by the amount of the early release benefit.

(3)

If subsection (2) does not apply, STC must—

• (a)

  create a debt account in the Fund in relation to the contributor or former contributor, and

• (b)

  when a benefit is payable, reduce the benefit that is payable by the amount debited to the debt account when the benefit is payable.

(4)

Despite subsection (3), if a benefit is deferred or preserved under the Act after the release of an early release benefit and before a benefit is otherwise payable to the contributor—

• (a)

  STC must, on and from the date the benefit is deferred or preserved—

  • (i)

    calculate the amount of benefit deferred or preserved for a lump sum, and

  • (ii)

    reduce the amount of the benefit deferred or preserved by the amount debited to the debt account when the benefit is deferred or preserved, and

• (b)

  when the deferred or preserved benefit is payable, the amount of the benefit must be reduced by the amount debited to the debt account when the benefit was deferred or preserved.

(5)

For subsections (3) and (4), the amount debited to the debt account must be the sum of—

• (a)

  the amount of all early release benefits released to the contributor, and

• (b)

  interest on the amount at a rate determined by STC.

(6)

STC may obtain actuarial advice for the purpose of determining the amount of a reduced benefit.

(7)

For subsections (2) and (4), STC may determine which component or components of a benefit is reduced.

(8)

This section does not apply to reduce an early release benefit payable under the Act, section 43B or 43C.

19Consent to benefit reduction

Before releasing a benefit under the Act, section 43B or 43C, STC must obtain the written consent of the contributor or former contributor to the reduction of future benefits as a consequence of the early release.

Part 3Family law provisions20Definitions(1)

In this part—

contributor includes a former contributor.

(2)

Words and expressions used in this part have the same meaning as they have in the Act, Part 5AA.

21Application to other schemes

This part applies to persons referred to in the Act, section 45G in the same way as it applies to contributors.

22Valuation of superannuation interests—the Act, s 45K(h)(1)

This section applies for—

• (a)

  the Act, Part 5AA, and

• (b)

  the family law superannuation legislation.

(2)

The value of a contributor spouse’s superannuation interest must be determined in accordance with the approved valuation method.

(3)

In this section—

approved valuation method means the applicable method set out in Family Law (Superannuation) (Methods and Factors for Valuing Particular Superannuation Interests) Approval 2025, Schedule 2, Part 7, as made under the Family Law (Superannuation) Regulations 2025 of the Commonwealth.

23Prescribed period for non-contributor spouses—the Act, s 45I(5)(a) and (b)

For the Act, section 45I(5)(a) and (b), the prescribed period is 60 days after notice is given to a non-contributor spouse under section 24.

24Notice when entitlement becomes payable—the Act, s 45K(e)(1)

STC must give a contributor and a non-contributor spouse written notice if the contributor’s superannuation interest is subject to a payment split.

(2)

The notice must be given—

• (a)

  for a payment split under a superannuation agreement or flag lifting agreement—within 28 days after the operative time for the payment split, or

• (b)

  for a payment split under a splitting order—within 28 days after the later of the following—

  • (i)

    the operative time for the payment split, or

  • (ii)

    the day STC receives the order.

(3)

The notice given to the contributor must specify the following—

• (a)

  the estimated amount of the non-contributor spouse’s family law superannuation entitlement,

• (b)

  how the amount was calculated,

• (c)

  the period within which the amount will be paid,

• (d)

  the estimated effect of the payment on the contributor’s entitlement under the State Authorities Superannuation Scheme.

(4)

The notice given to the non-contributor spouse must—

• (a)

  specify the following—

  • (i)

    the estimated amount of the non-contributor spouse’s family law superannuation entitlement,

  • (ii)

    how the amount was calculated,

  • (iii)

    the circumstances in which the amount may be paid or released to the non-contributor spouse,

  • (iv)

    the circumstances in which the amount must be transferred or rolled over to a complying superannuation fund or an RSA, and

• (b)

  require the non-contributor spouse to, within the period prescribed under section 23—

  • (i)

    if the non-contributor spouse meets a circumstance for payment or release—provide details of the required method of payment, or

  • (ii)

    otherwise—nominate a complying superannuation fund or an RSA to which the amount must be paid, and

• (c)

  specify that the amount will be credited to the Aware Super Fund if, within the period prescribed under section 23—

  • (i)

    the details are not provided, or

  • (ii)

    the nomination is not made.

(5)

STC is not required to give the notice if the superannuation interest ceases to be subject to a payment split within the notice period specified in subsection (2).

(6)

In this section—

operative time has the same meaning as in the Family Law Act 1975 of the Commonwealth, Part VIIIB.

25Payment of family law superannuation entitlements—the Act, s 45K(b), (e) and (f)(1)

An amount of a non-contributor spouse’s family law superannuation entitlement that must be paid or released by STC must be released when, or as soon as practicable after, the details referred to in section 24(4)(b)(i) are received.

(2)

If the amount must be transferred or rolled over, the amount must be transferred or rolled over—

• (a)

  to a complying superannuation fund or an RSA nominated by the non-contributor spouse under this part within 30 days after the nomination is made, or

• (b)

  if no nomination is made within the period prescribed by section 23—to the Aware Super Fund within 30 days after the end of the period.

(3)

STC must, within 28 days after taking an action specified in subsection (1) or (2), give the contributor and non-contributor spouse a written notice stating the following—

• (a)

  that STC paid, released, transferred or rolled over the family law superannuation entitlement,

• (b)

  the amount of the entitlement,

• (c)

  how the amount was calculated,

• (d)

  in the notice given to the contributor—the estimated amount of adjustment made to the benefit of the contributor,

• (e)

  in the notice given to the non-contributor spouse, if the amount was transferred or rolled over to a superannuation fund or RSA—the name and contact details of the superannuation fund or RSA.

Note—

Under the Family Law (Superannuation) Regulations 2025 of the Commonwealth, section 98, STC may charge reasonable fees in relation to payment splits, payment flags, flag lifting and other related matters. The fees are payable in equal parts by the contributor and the non-contributor spouse.

26Reduction of benefits of contributors—the Act, s 45K(g)(1)

If a family law superannuation payment is made, the benefit payable to the non-contributor spouse under the Act must be reduced in accordance with this section at the following times—

• (a)

  for an employer-financed benefit—when the benefit is paid to the contributor or transferred, or

• (b)

  for a contributor-financed benefit—when the superannuation entitlement of the non-contributor spouse is paid, released, transferred or rolled over.

(2)

The amount of the reduced employer-financed benefit must be calculated as follows—

where—

R is the amount of the reduced benefit.

V is the amount of the benefit that would have been payable to the contributor if the family law superannuation payment had not been made.

A is the ratio of the amount paid in relation to the non-contributor spouse to the value of the benefit of the contributor when the payment split occurred.

C is the ratio of the benefit accrual when the payment split occurred to the benefit accrual when the benefit is payable or deferred or transferred.

(3)

If family law superannuation payments are made in relation to more than one spouse of the contributor, the amount of the reduced employer-financed benefit must be calculated by applying the reduction factor for each family law superannuation payment to the amount of the benefit payable under subsection (2).

(4)

Each reduction factor must be calculated as follows—

where—

F is the reduction factor.

A and C have the same meanings as in subsection (2).

(5)

The amount of the reduced contributor-financed benefit must be calculated as follows—

where—

R, V and A have the same meanings as in subsection (2).

(6)

In this section—

benefit accrual, at a particular time, means a benefit accrual at that time as determined by STC on actuarial advice.

value of the benefit means the value of a benefit as determined by STC on actuarial advice.

27Effect of benefit reductions on other benefits—the Act, s 45K(j) and (k)(1)

STC may commute part of a pension payable to a person referred to in the Act, section 45G(1) if—

• (a)

  the commutation is for the purposes of paying a family law superannuation entitlement to, or for, the person’s spouse, and

• (b)

  the amount of the commuted pension is reduced in accordance with section 26.

(2)

A benefit payable under the Act to a person on the death of a contributor whose benefit is reduced as a result of a family law superannuation payment must be based on the amount of the reduced benefit.

(3)

Nothing in this part affects any other right of a person to commute a pension.

Part 4Firefighters—death and incapacity28Definitions

In this part—

Death and Disability Superannuation Fund means the Death and Disability Superannuation Fund established under the firefighters award

permanent firefighter means a person employed as a permanent firefighter within the meaning of the award relating to death and disability benefits for firefighters that applied to the person at the time of employment.

29Prescribed firefighters award—the Act, s 46AF

For the Act, section 46AF, definition of firefighters award, the Crown Employees (Fire and Rescue NSW Firefighting Staff Death and Disability) Award 2023 is prescribed.

30Provision of information—the Act, s 46AH(1)(e)

For the purpose of complying with or giving effect to the firefighters award, STC may, with the consent of the relevant employee, give information about the employee obtained in the administration of the Act to—

• (a)

  Fire and Rescue NSW, or

• (b)

  the trustees of the Death and Disability Superannuation Fund.

31Certain firefighters may not apply for additional benefit—the Act, s 46AH(1)(d)(1)

This section applies to a contributor who—

• (a)

  commenced employment as a permanent firefighter on or before 27 June 2003 and did not have an application for additional benefit cover approved under the Act, section 22 before 27 June 2003, or

• (b)

  commenced employment as a permanent firefighter on or after 27 June 2003 and did not have an application for additional benefit cover approved under the Act, section 22 when commencing employment as a permanent firefighter.

(2)

Despite the Act, section 20, a contributor to whom this section applies may not elect to be covered for the additional benefit while employed as a permanent firefighter.

32Firefighters who elect to relinquish cover for additional benefit—the Act, s 46AH(1)(d)(1)

A person who commenced employment as a permanent firefighter after 26 June 2003 may elect to relinquish cover for the additional benefit within the period approved by Fire and Rescue NSW for this section.

(2)

Despite the Act, section 22, the following provisions apply to a prescribed firefighter—

• (a)

  the firefighter is not liable to pay the additional benefit levy for a period during which the firefighter is not covered, and

• (b)

  STC must cease to provide additional benefit cover for the firefighter on and from—

  • (i)

    for a person who was a permanent firefighter on 27 June 2003 and who elected to relinquish cover for the additional benefit before 27 June 2003—27 June 2003, or

  • (ii)

    otherwise—the date advised to STC by Fire and Rescue NSW, and

• (c)

  the firefighter is not entitled to be covered for the additional benefit while employed as a permanent firefighter.

(3)

In this section—

prescribed firefighter means a firefighter who—

• (a)

  elects to relinquish cover for the additional benefit in accordance with this section, or

• (b)

  elected to relinquish cover for the additional benefit in accordance with—

  • (i)

    the State Authorities Superannuation Regulation 2015, section 31, or

  • (ii)

    the State Authorities Superannuation Regulation 2010, section 33, or

  • (iii)

    the State Authorities Superannuation Regulation 2005, section 28, or

  • (iv)

    the State Authorities Superannuation Regulation 2000, section 20.

33Transfer of amount to Death and Disability Superannuation Fund—the Act, s 46AH(1)(e)

STC must, for the purposes of complying with or giving effect to the firefighters award, transfer to the Death and Disability Superannuation Fund an amount required as an offset under the firefighters award, but only if the firefighter concerned consents.

Part 5Police officers—death and disability34Provision of information—the Act, s 46AK(1)(c)

STC may, with the consent of the relevant employee, give the NSW Police Force or FTC information about the employee obtained in the administration of the Act for the purposes of complying with or giving effect to—

• (a)

  the police officer support scheme under the Police Act 1990, Part 9B, or

• (b)

  the death and disability insurance scheme that applied prior to the commencement of the Police Amendment (Police Officer Support Scheme) Act 2024.

35Certain police officers may not apply for additional benefit—the Act, s 46AK(1)(a)(1)

This section applies to a contributor who—

• (a)

  commenced employment as a police officer on or before 30 January 2006 and did not have an application for additional benefit cover approved under the Act, section 22 before 30 January 2006, or

• (b)

  commenced employment as a police officer on or after 30 January 2006 and did not have an application for additional benefit cover approved under the Act, section 22 when commencing employment as a police officer.

(2)

Despite the Act, section 20, a contributor to whom this section applies may not elect to be covered for the additional benefit while employed as a police officer.

36Police officers may elect to relinquish cover for additional benefit—the Act, s 46AK(1)(a)(1)

A police officer who was not a police officer immediately before 2 March 2012 may elect to relinquish cover for the additional benefit within 3 months after the day on which the police officer became a police officer.

(2)

Despite the Act, section 22, the following provisions apply to a prescribed police officer—

• (a)

  the police officer is not liable to pay the additional benefit levy for a subsequent period during which the police officer is not covered for the additional benefit, and

• (b)

  STC must not provide the additional benefit cover to the police officer on and from the date the Commissioner of Police advises STC is the first day on which the police officer is covered for death or disability under an approved death and disability insurance policy.

(3)

The Commissioner of Police may, by written notice to STC, extend the period within which a police officer may elect to relinquish cover for the additional benefit.

(4)

In this section—

prescribed police officer means a police officer who—

• (a)

  elects to relinquish cover for the additional benefit in accordance with this section, or

• (b)

  elected to relinquish cover for the additional benefit in accordance with—

  • (i)

    the State Authorities Superannuation Regulation 2015, section 37, or

  • (ii)

    the State Authorities Superannuation Regulation 2010, section 39.

Part 6Ambulance officers—death and incapacity37Prescribed ambulance officers award—the Act, s 46AL

For the Act, section 46AL, definition of ambulance officers award, the NSW Ambulance Income Protection and Death Benefits (State) Award 2017 is prescribed.

38Provision of information—the Act, s 46AN(1)(c)(1)

STC may, with the consent of the relevant employee, give the Ambulance Service of NSW or FTC information about the employee obtained in the administration of the Act for the purposes of complying with or giving effect to the ambulance officers award.

(2)

In this section—

Ambulance Service of NSW has the same meaning as in the Health Services Act 1997.

39Certain ambulance officers not entitled to additional benefit—the Act, s 46AN(1)(a)

Despite the Act, section 20, a contributor is not entitled to coverage for the additional benefit while employed as an ambulance officer if the contributor had not had an application for additional benefit cover approved under the Act, section 22 before 12 October 2011.

40Ambulance officers may elect to relinquish cover for additional benefit—the Act, s 46AN(1)(a)(1)

An ambulance officer who was not an ambulance officer immediately before 12 October 2011 may elect to relinquish cover for the additional benefit within 3 months after the day on which the ambulance officer became an ambulance officer.

(2)

Despite the Act, section 22, the following provisions apply in relation to a prescribed ambulance officer—

• (a)

  the ambulance officer ceases to be liable to pay the additional benefit levy for any subsequent period during which the ambulance officer is not covered for the additional benefit,

• (b)

  STC must cease to provide the additional benefit cover of the ambulance officer on and from the date that is the first day on which the ambulance officer is covered for a death or incapacity benefit payable under the ambulance officers award,

• (c)

  the ambulance officer is not entitled to be covered for the additional benefit while employed as an ambulance officer.

(3)

The Secretary of the Ministry of Health may, by written notice to STC, extend the period within which an ambulance officer may elect to relinquish cover for the additional benefit.

(4)

In this section—

prescribed ambulance officer means an ambulance officer who—

• (a)

  elects to relinquish cover for the additional benefit in accordance with this section, or

• (b)

  elected to relinquish cover for the additional benefit in accordance with—

  • (i)

    the State Authorities Superannuation Regulation 2015, section 42, or

  • (ii)

    the State Authorities Superannuation Regulation 2010, section 46.

Part 7Salary loading—the Act, s 4(1)(a)(i)41Definitions

In this part—

base salary, for a contributor, means the remuneration, salary or wages payable to the contributor under an award of an industrial tribunal or under an industrial or enterprise agreement, but excluding all additional allowances payable to the contributor.

contributor’s loading means loading to be treated as part of a contributor’s salary.

relevant period, for a contributor, means the period of 12 months ending on 31 December immediately preceding the date on which the salary of the contributor is calculated for the Act.

relevant shift means a shift worked by an employee for which a shift allowance is payable by an employer.

42Determination of loading for shift allowance

A contributor’s loading must be determined under whichever of the following applies to the contributor—

• (a)

  section 43,

• (b)

  section 44,

• (c)

  section 45.

43Contributor’s loading—calculation based on relevant shifts(1)

If a contributor is paid shift allowances for shifts that the contributor has worked during a relevant period, the contributor’s loading for those allowances must be determined by reference to the number of relevant shifts the contributor is taken to have worked during the relevant period.

(2)

For subsection (1), the number of relevant shifts a contributor is taken to have worked during a relevant period is the number calculated as follows—

where—

N is the number of relevant shifts the contributor is taken to have worked during the relevant period.

H is the number of hours per shift regularly required to be worked, whether by the contributor or any comparable worker, in relevant shifts during the relevant period.

H0 is the least number of hours per shift regularly required to be worked, whether by the contributor or any comparable worker, in relevant shifts during any calendar year after 1987, including the relevant period.

S is the sum of—

• (a)

  the number of relevant shifts the contributor worked during the relevant period, and

• (b)

  the number of relevant shifts the contributor would have worked during the relevant period but for the contributor being on leave, being leave for which a shift allowance or an equivalent allowance or loading, including that part of annualised salary that replaces shift allowance in relation to the contributor, is paid.

(3)

The contributor’s loading in a relevant period is the percentage of the contributor’s base salary for the period corresponding to the number of relevant shifts a contributor is taken to have worked in a relevant period in the table to this subsection.

Number of relevant shifts	Percentage of base salary
0–104	Nil
105–156	10%
157–208	15%
209 or more	20%

44Contributor’s loading—if amounts under agreement more than loading under section 43(1)

The contributor’s loading for shift allowances is the total of the amounts that the employer pays to the contributor as shift allowances for relevant shifts worked by the contributor during a relevant period (the relevant amounts) if—

• (a)

  there is in force an agreement between, or a practice accepted by, a trade union and the employer of a contributor that was in force or accepted immediately before 18 December 1987, and

• (b)

  the effect of the agreement or practice is that the relevant amounts are treated as loading for superannuation purposes, and

• (c)

  the total of the relevant amounts is more than the loading determined for the period in relation to the contributor in accordance with section 43.

(2)

In this section—

trade union means—

• (a)

  an industrial organisation of employees within the meaning of the Industrial Relations Act 1996, or

• (b)

  an association of employees registered as an organisation under the Fair Work (Registered Organisations) Act 2009 of the Commonwealth.

45Contributor’s loading—if amounts less than loading under section 43

If the total of the amounts paid or payable to a contributor as shift allowances for shifts that the contributor has worked during a relevant period is less than the loading determined for the period in accordance with section 43, the total of those amounts is the contributor’s loading for those allowances.

Part 8Miscellaneous46Minimum amount for election to defer benefit—the Act, s 43(1) and (1A)

For the Act, section 43(1) and (1A), the prescribed amount is $500.

Note—

The Act, section 43 provides for a contributor’s benefit under the Act to be deferred in certain circumstances.

47Payment of amounts in excess of surcharge deduction cap—the Act, s 45A(6)(1)

If a former contributor pays a total surcharge amount to the Commissioner of Taxation that is greater than the surcharge deduction cap, STC may reimburse the former contributor by paying the former contributor an amount equal to the amount calculated in accordance with subsection (3).

(2)

If a former contributor receives a post-payment surcharge assessment notice in relation to an additional surcharge amount that results in the total surcharge amount being greater than the surcharge deduction cap, STC may, at the request of the former contributor, pay to the Commissioner of Taxation on behalf of the former contributor an amount equal to the amount calculated in accordance with subsection (3).

(3)

The amount payable must be calculated as follows—

where—

R is the amount payable.

A is the amount by which the total surcharge amount is greater than the surcharge deduction cap.

B is the amount, if any, previously reimbursed to, or paid in relation to, the former contributor by STC under this section or the Act for the purposes of the superannuation contributions surcharge.

(4)

This section does not authorise STC to pay an amount of general interest charged in relation to an additional surcharge amount payable under a post-payment surcharge assessment notice unless—

• (a)

  the request for the payment is made by the former contributor, and

• (b)

  the request is made within a reasonable period after receiving the notice, as determined by STC.

Note—

Section 13 provides for further reduction of certain benefits resulting from the liability of a former contributor for a superannuation contributions surcharge.

48Early retirement age—the Act, s 3(1)

For the Act, section 3(1), definition of early retirement age, the prescribed early retirement age is 58 years.

49Savings

An act, matter or thing that, immediately before the repeal of the State Authorities Superannuation Regulation 2020, had effect under that regulation continues to have effect under this regulation.

Historical notesTable of amending instruments

State Authorities Superannuation Regulation 2025 (463). LW 29.8.2025. Date of commencement, 1.9.2025, sec 2.