Superannuation Act 1916 (NSW)

whole Act (except the definition of “Spouse” in s 3 (1) and sch 25): Am 2000 No 114, Sch 1.6 [3] (insert “or de facto partner” after “spouse” wherever occurring).

whole Act (except the definition of “Spouse” in s 3 (1) and sch 25): Am 2000 No 114, Sch 1.6 [4] (insert “or de facto partner’s” after “spouse’s” wherever occurring).

whole Act (except the definition of “Spouse” in s 3 (1) and sch 25): Am 2000 No 114, Sch 1.6 [5] (insert “or de facto partners’” after “spouses’” wherever occurring).

whole Act (except the definition of “Spouse” in s 3 (1) and sch 25): Am 2000 No 114, Sch 1.6 [6] (insert “or de facto partners” after “spouses” wherever occurring).

whole Act (except s 3 (1) and sch 25): Am 2000 No 114, Sch 1.6 [7] (“de facto spouse” omitted wherever occurring, “de facto partner” inserted instead).

An Act to provide a State provident fund for persons employed by the State or by certain other bodies, and for the families of such persons; to amend and repeal various Acts; and for purposes consequent thereon or incidental thereto.

long title: Am 1992 No 35, Sch 3.

Part 1Preliminary1Name of Act and commencement

This Act may be cited as the Superannuation Act 1916 and shall, except where otherwise provided, come into operation on the first day of July, one thousand nine hundred and nineteen.

s 1: Am 1918 No 44, sec 2 (i).

1AClosure of Scheme to persons employed on or after 1.7.1985(1)

Notwithstanding any other provision of this Act (except subsection (3)), a person is not required or entitled to commence contributing to the Fund on or after 1 July 1985.

(2)

Subsection (1) applies, subject to subsection (3), to a person who was previously a contributor to the Fund, whether before or after 1 July 1985.

(3)

Subsection (1) does not apply to—

(a)
a person who was, immediately before 1 July 1985, an employee but was not contributing to the Fund, being a person to whom Schedule 21 applies and who elects to become a contributor to the Fund in accordance with that Schedule,
(b)
a person who makes an election under section 38C and complies with that section,
(c)
a person who is re-employed by an employer under section 51 (1) after the restoration of the person’s health, or
(c1)
a person exercising a transfer option conferred under Part 6 or Part 7 of the Superannuation Administration Act 1996 to rejoin the Fund,
(d)
a person of a class prescribed by the regulations.

(4)

Schedule 21 has effect.

(5)

Regulations may be made for or with respect to elections under Schedule 21 or to any other matter necessary or convenient to be prescribed for the purposes of this section.

s 1A: Ins 1985 No 47, Sch 1 (1). Subst 1985 No 155, Sch 3 (1). Am 1998 No 144, Sch 2.5 [1]; 1999 No 31, Sch 1.50 [1]; 2022 No 63, Sch 3.4.

(Repealed)

s 2: Am 1919 No 30, sec 3 (a); 1937 No 35, Second Sch; 1948 No 9, sec 4 (1) (s); 1960 No 36, sec 8 (1) (a); 1974 No 104, sec 3 (a); 1975 No 98, Sch 12 (1); 1976 No 101, Schs 2 (1), 3 (1), 6 (1), 7 (1); 1977 No 137, Schs 1 (1), 3 (1), 5 (1); 1978 No 143, Schs 2 (1), 4 (1); 1979 No 191, Sch 1 (1); 1980 No 50, Sch 5 (1). Rep 1985 No 46, Sch 12 (1).

3Definitions(1)

In this Act, unless inconsistent with the context or subject-matter—

Abandoned unit, in relation to an employee, means—

(a)
a unit of pension which the employee has, in accordance with this Act, elected to abandon,
(b)
a unit of pension in respect of which the employee is not to contribute, or has ceased contributing, to the Fund, by reason of electing, in accordance with this Act, to reduce the number of units of pension in respect of which the employee is to contribute,
(c)
a unit of pension in respect of which the employee has, in accordance with this Act, elected not to contribute to the Fund, or
(d)
a unit of pension the contributions for which are refunded to the employee or the employee’s spouse or de facto partner under section 10AH (3),

but does not include a unit of pension to which an election under section 10W (2) relates.

Note.

“De facto partner” is defined in section 21C of the Interpretation Act 1987.

Annual adjustment day, in relation to a contributor, means the day determined to be the contributor’s annual adjustment day under section 10L.

Annual review day, in relation to a contributor, means the day determined to be the contributor’s annual review day under section 10L.

Appointed day means the day upon which Part II of the Currency Act 1965 of the Parliament of the Commonwealth of Australia commences.

Approved deposit fund means an approved deposit fund within the meaning of the Superannuation Industry (Supervision) Act 1993 of the Commonwealth.

Aware Super Fund has the same meaning as Fund has in the Aware Super Act 1992.

Child means a child who has not attained the age of 18 years and, without limiting the operation of the Status of Children Act 1996, includes an ex-nuptial or adopted child (whether or not the adoption took place in Australia).

Commonwealth taxation law means a law of the Commonwealth that provides for the levying and collection of a tax.

Contribution period means a four-weekly period commencing on and including a date specified in Column 2 of Schedule 16 and ending on and including the date specified opposite thereto in Column 3 of that Schedule.

Contributor means an employee and includes a person who has elected to take the benefit of Division 3A of Part 4, but does not include—

(a)
an employee while exempted from contributing to the Fund (whether before, on or after 13 January 1977),
(b)
an employee while rejected or not accepted as a contributor under this Act as in force at any time before 13 January 1977, or
(c)
an employee to whom clause 4 (1) of Schedule 17 applies.

Contributors’ reserve means the reserve for contributors’ contributions established and maintained under section 5 (1).

Contributory unit means a unit of pension other than a reduced value unit, an abandoned unit or a reserve unit of pension under section 15A.

Deferred annuity means a deferred annuity within the meaning of Part 5 of the Superannuation Industry (Supervision) Regulations of the Commonwealth.

Discharged has the meaning given to that expression by section 23 (2).

Dismissed has the meaning given to that expression by section 24.

Employee means person employed by an “employer,” and who is by the terms of the person’s employment required to give the person’s whole time to the duties of the person’s employment or who is a part-time employee, but does not include a Judge of the Supreme Court, or a judicial member of the Industrial Relations Commission of New South Wales, or a Judge of the District Court, or a Judge of the Compensation Court, or an associate Judge of the Supreme Court, or, subject to subsection (4B), the Solicitor General, or a professor of the University of Sydney, or a professor of the University of New England, or a professor of the Macquarie University, or a professor of the University of Newcastle, or, subject to subsection (4), a professor of The University of New South Wales, or, subject to subsection (4A), a professor of The University of Wollongong, or a person who is subject to the provisions of the Railways Superannuation Act 1910, or the Transport Employees Retirement Benefits Act 1967, or the New South Wales Retirement Benefits Act 1972, or the Police Regulation (Superannuation) Act 1906, or a person who is paid at hourly, daily, weekly, or fortnightly rates, or by piece-work, otherwise than as provided by subsection (1A).

Employer means—

(a)
the Crown, the Government or a Minister or other member of Parliament, or
(b)
an authority listed in Schedule 3, or
(c)
an authority to which section 3B (4) applies,

and a reference to employment with an employer includes a reference to employment with successive employers.

Employer reserve means a reserve referred to in section 5 (1) (b).

Employing authority means any person, body or organisation, whether or not constituted under an Act and whether or not an employer, who or which employs persons.

Entry payment day, in relation to an employee, means the day determined to be the employee’s entry payment day under section 10K.

Entry review day, in relation to an employee, means the day determined to be the employee’s entry review day under section 10K.

Executive officer means a contributor who is—

(a)
a Public Service senior executive within the meaning of the Government Sector Employment Act 2013, or
(b)
an employee (not being a Public Service senior executive) of an employer specified in Schedule 3 and who holds an office designated by the Secretary of the Treasury as the office of an executive officer, or
(c)
a police executive officer, or
(d)
an office holder nominated for the purposes of section 11A of the Statutory and Other Offices Remuneration Act 1975.
(e)
(Repealed)

Exit day, in relation to an employee, means the last day on which the employee is, in the opinion of STC, an employee, whether the employee is an employee for the whole or part only of that day.

Family law superannuation legislation has the same meaning as it has in Part 4A.

Financial year means the year commencing 1 July.

Maturity age means—

(a)
in the case of an employee who, being a woman contributor, elected to contribute at the rate prescribed for retirement at the age of 55 years—the age of 55 years, or
(b)
in the case of any other employee—the age of 60 years.

Non-contributor spouse has the same meaning as it has in Part 4A.

Part-time employee has the same meaning as it has in section 12C.

Penalty, in relation to a Commonwealth taxation law, includes (but is not limited to)—

(a)
a penalty rate of taxation under that law, and
(b)
the loss of a concessional rate of taxation under that law.

Police executive officer means an executive officer within the meaning of Part 5 of the Police Act 1990.

Prescribed age means—

(a)
in the case of an employee who, being a woman contributor, elected to contribute at the rate prescribed for retirement at the age of 55 years—the age of 50 years, or
(b)
in the case of any other employee—the age of 55 years.

Reduced value unit means a reduced value unit allocated under section 47C.

Regulations means regulations under this Act.

Relevant Commonwealth superannuation standard means a standard that would be applicable under the Superannuation Industry (Supervision) Act 1993 of the Commonwealth if the Fund was a regulated superannuation fund under that Act.

Relieving allowance means an allowance paid to the holder of an office or position for performing any or all of the duties of another office or position, without the person’s being appointed to that other office or position on a permanent basis.

Resigned has the meaning given to that expression by section 25.

Retrenched has the meaning given to that expression by section 23 (1).

Salary, in relation to a contributor, means salary of the contributor, determined in accordance with section 3AA or 3A and expressed as an annual rate.

Salary sacrifice contribution—see section 10U (2).

Service means service under or employment by one or more employers.

Spouse of a contributor or pensioner who has died means the surviving spouse (including widow or widower) of the contributor or pensioner.

STC means the SAS Trustee Corporation continued under the Superannuation Administration Act 1996.

Superannuation contributions surcharge means the superannuation contributions surcharge imposed under the Superannuation Contributions Tax Imposition Act 1997 of the Commonwealth.

Superannuation guarantee shortfall has the same meaning as in the Superannuation Guarantee (Administration) Act 1992 of the Commonwealth.

Superannuation scheme means a scheme, fund or arrangement (whether or not established by an Act) under which any superannuation or retirement benefits are provided by an employer.

The Fund means the State Superannuation Fund established for the purposes of this Act.

Note.

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

(1A)

A person who is an employee and a contributor does not cease to be a contributor just because at any time after 30 June 1992 the person is paid at hourly, daily, weekly or fortnightly rates, or by piece-work.

(2)

(a)
Notwithstanding anything in the definition of employee a person appointed as a professor of the University of Sydney who, at the date of the person’s appointment as such, was a contributor, and who, after such appointment, in addition to such professorship, continues in the employment of an employer in some other capacity, shall be deemed to be an employee for the purposes of this Act and shall, subject to this subsection, continue to be a contributor.
(b)
This subsection shall apply to and in respect of any such person appointed as a professor before as well as after the commencement of the Superannuation (Amendment) Act 1944.
(c)
Any such person appointed as a professor before such commencement shall cease to be a contributor unless, within three months after such commencement, the person satisfies STC that the person is no longer a party to any scheme or arrangement to which the University of Sydney is also a party, under which the person is or may become entitled to any pension or annuity or retiring allowance upon retirement from the person’s professorship.
(d)
Any such person appointed as a professor after such commencement shall cease to be a contributor if, after such appointment, the person becomes or continues to be a party to any scheme or arrangement to which the University of Sydney is also a party, under which the person is or may become entitled to any pension or annuity or retiring allowance upon retirement from the person’s professorship.

(3)

(a)
A person appointed as a professor of the University of Sydney or the University of New England may elect to contribute to the Fund, and if the person so elects shall notwithstanding the definition of employee contained in subsection (1) be deemed to be an employee for the purposes of this Act.
This subsection shall apply to and in respect of any such person appointed as a professor before as well as after the commencement of this subsection.
(b)
The election referred to in paragraph (a) shall be in writing and shall be forwarded so as to be received in the office of STC within a period of three months from the date on which the person is appointed as a professor or within such longer period as STC may, in special circumstances, allow, or in the case of a person appointed as a professor before the commencement of this subsection, within three months after such commencement.
(c)
(Repealed)
(d)
Any person who makes the election referred to in paragraph (a) shall cease to be a contributor unless within the time prescribed for making that election the person satisfies STC that the person is not a party to any scheme or arrangement to which the University of Sydney or the University of New England, as the case may be, is also a party and under which the person is or may become entitled to any pension or annuity or retiring allowance upon retirement from the person’s professorship.
(e)
Any person appointed as a professor as aforesaid shall cease to be a contributor if the person becomes or continues to be a party to any scheme or arrangement to which the University of Sydney or the University of New England, as the case may be, is also a party and under which the person is or may become entitled to any pension or annuity or retiring allowance upon retirement from the person’s professorship.
(f)
Subject to paragraphs (d) and (e), any professor who makes the election referred to in paragraph (a) shall be entitled to the rights and be subject to the obligations of an employee under this Act.
(g)
The provisions of this subsection shall apply, mutatis mutandis, to and in respect of professors of the Macquarie University.
(h)
The provisions of this subsection shall apply, mutatis mutandis, to and in respect of professors of the University of Newcastle.

(4)

(a)
Subject to this subsection, the exclusion from the definition of Employee of a professor of The University of New South Wales shall not extend to a person whose rights as a contributor are continued by section 2 of the University of New South Wales Act 1968.
(b)
A person who is a professor of The University of New South Wales shall cease to be a contributor if, after the commencement of the University of New South Wales Act 1968, the person becomes or continues to be a party to any scheme or arrangement to which that University is also a party and under which the person is or may become entitled to any pension or annuity or retiring allowance upon retirement from the person’s professorship.
(c)
The provisions of subsection (3) shall apply, mutatis mutandis, to professors of The University of New South Wales other than those who are employees by virtue of paragraph (a).

(4A)

(a)
Subject to this subsection the exclusion from the definition of Employee of a professor of The University of Wollongong shall not extend to a person whose rights as a contributor are continued by section 40 of the University of Wollongong Act 1972.
(b)
A person who is a professor of The University of Wollongong shall cease to be a contributor if, after the commencement of Part 3 of the University of Wollongong Act 1972, the person becomes, or continues to be, party to any scheme or arrangement to which that University is also a party and under which the person is or may become entitled to any pension or annuity or retiring allowance upon retirement from the person’s professorship.
(c)
The provisions of subsection (3) shall apply, mutatis mutandis, to professors of The University of Wollongong other than those who are employees by virtue of paragraph (a).

(4B)

A person appointed as Solicitor General who, at the date of the person’s appointment, was a contributor may elect to continue to contribute to the Fund and if the person so elects shall, notwithstanding the definition of Employee in subsection (1), be deemed to be an employee for the purposes of this Act.

(5)

(Repealed)

(6)

For the purposes of this Act, the salary group within which a salary falls is—

(a)
in the case of a salary that does not exceed five thousand two hundred dollars—the salary group specified in the scale in paragraph (a) of subsection (1) of section 12 that is appropriate for the salary, or
(b)
in the case of a salary that exceeds five thousand two hundred dollars—the salary group in the scale in paragraph (a) of subsection (1) of section 12 in which the salary would fall if the scale were extended to express the unit entitlement for that salary as provided by paragraph (b) of that subsection.

(7)

For the purposes of this Act, the number of abandoned units of pension that a person has at a particular time after the commencement of the Superannuation (Amendment) Act 1972 is the number (if any) by which—

(a)
the number of units of pension that, pursuant to subsection (1) of section 12, is appropriate for a salary equal to the person’s salary at that time,

exceeds

(b)
the number of units of pension in respect of which pension would be paid—
- (i)
  if the person had reached the age entitling the person to retire under subsection (1) of section 21 and had so retired, and
- (ii)
  if any contributions under section 10AH, 12B or 12C outstanding at that time in respect of any of those units of pension had been paid.

(8)

Where a contributor employed at a university referred to in this section ceases to be a contributor by reason only of the operation of this section following his or her appointment as a professor at that university the person shall, for the purposes of sections 38, 38A and 38B, be deemed to have, immediately before that appointment, resigned from the service of that university.

(9)

A person who, but for this subsection, would not be an employee until salary is actually paid to the person shall, for the purposes of this Act, be deemed to become an employee as from the day when salary is or was payable to the person or such later day as STC may fix in respect of the person.

(10)

(Repealed)

(11)

A reference in this Act to a pension payable to a person who is a spouse or de facto partner is a reference to a pension payable under section 30, 31 or 52F to the person in her or his capacity as a spouse or de facto partner.

(11A)–(11C)

(Repealed)

(12)

A reference in this Act (except in sections 32C and 44 (2)) to a child in respect of whom a pension is payable (being a pension payable at a rate determined in accordance with section 61M or 61N) includes a reference to a student in respect of whom a pension is payable under section 43A or 52H at that rate.

(13)

Where, under this Act, any period is required to be expressed as a fractional part of a year, the period shall be expressed as a fractional part of 365.25 days.

(14)

Notes included in this Act do not form part of this Act.

s 3: Am 1919 No 30, sec 3 (b); 1940 No 11, sec 6 (1); 1944 No 11, sec 3 (a); 1948 No 22, sec 2 (3) (a); 1953 No 34, sec 41 (a); 1960 No 36, secs 6 (a), 8 (1) (b); 1963 No 3, sec 6; 1964 No 25, sec 52; 1964 No 29, sec 34 (1) (a) (am 1964 No 72, sec 41); 1964 No 72, sec 38 (1) (a); 1965 No 37, sec 3 (1) (a); 1967 No 96, sec 68 (1); 1968 No 37, sec 33 (1) (a); 1969 No 72, sec 3 (1) (a); 1972 No 66, sec 3 (a); 1972 No 70, sec 71; 1972 No 72, Sch (am 1974 No 44, sec 20), 1974 No 44, secs 10 (a), 17; 1975 No 98, Schs 1 (1), 2 (1), 13 (1); 1976 No 101, Schs 1, 2 (2), 3 (2), 7 (2), 8 (1); 1977 No 137, Schs 1 (2), 2 (1), 4 (1); 1978 No 143, Schs 2 (2), 7 (1) (2); 1979 No 58, sec 2; 1983 No 21, Schs 8 (1), 10 (1); 1984 No 93, Sch 1, Part 1; 1985 No 46, Schs 3 (1), 7 (1), 9 (1), 12 (2); 1985 No 155, Sch 1 (1); 1987 No 40, Sch 1 (1); 1987 No 214, Sch 1 (1); 1988 No 133, Schs 1 (1), 2 (1); 1989 No 107, Sch 1; 1989 No 229, Sch 1; 1990 No 48, Sch 2; 1991 No 94, Sch 1; 1991 No 95, Sch 10 (1); 1991 No 96, Sch 6; 1992 No 35, Sch 2; 1992 No 102, Sch 6 (1); 1992 No 105, Sch 2; 1993 No 42, Schs 1, 2; 1993 No 111, Sch 6 (1); 1996 No 39, Sch 4; 1996 No 76, Sch 1.4; 1996 No 121, Schs 1.22 [1], 4.53; 1997 No 42, Sch 1.8 [1]–[4]; 1997 No 149, Sch 1.7 [1]; 1998 No 144, Sch 2.5 [2]; 1999 No 6, Sch 1.5 [1]; 1999 No 86, Sch 1.8 [1]–[4]; 2000 No 100, Sch 6 [1]; 2000 No 114, Sch 1.6 [1] [2]; 2003 No 77, Sch 12 [1] [2]; 2003 No 82, Sch 1.42 [1]; 2005 No 31, Sch 14.7; 2005 No 91, Sch 3.13 [1]; 2007 No 28, Sch 3 [1]; 2010 No 19, Sch 3.106 [1]–[3]; 2011 No 62, Schs 1.21 [1], 3.35 [1]; 2013 No 41, Sch 3.10; 2015 No 58, Sch 3.85 [1]–[3]; 2018 No 28, Sch 1.37; 2022 No 29, Sch 2.9[1] [2].

3AAA

(Repealed)

s 3AAA: Ins 1992 No 35, Sch 2. Rep 1993 No 111, Sch 6 (2).

3AASalary of executive officers(1)

For the purposes of this Act, the salary of an executive officer is the salary as last nominated or changed in accordance with this section.

(2)

An amount of salary for the purposes of this Act must be nominated to an executive officer’s employer by the officer, on, or as soon as practicable after, being appointed as an executive officer. An amount may also be nominated to the officer’s employer by the officer on, or as soon as practicable after, being reappointed, or appointed to another position, as an executive officer.

(3)

The amount nominated is to be not less than the monetary remuneration payable to the executive officer at the date of nomination and not more than the total value of the remuneration package paid to the officer (less the cost of providing employer’s contributions to superannuation, other than salary sacrifice contributions, under this Act and the State Authorities Non-contributory Superannuation Act 1987 and any performance-related incentive payment).

(4)

If an executive officer fails to nominate an amount of salary within 28 days of first being appointed as an executive officer or within such further period as STC may allow, the officer is taken to have nominated an amount of salary that is equal to the monetary remuneration payable to the officer at the end of the applicable period.

(5)

An executive officer may, from time to time, by notice to the officer’s employer elect to reduce the amount of salary nominated under this section, but not so that the amount is less than the monetary remuneration payable to the officer at the date of the election.

(6)

An executive officer may, from time to time, by notice to the officer’s employer elect to increase the amount of salary nominated under this section, but not so as to increase the amount nominated by a percentage of that amount that is more than the percentage by which the remuneration package of the officer has increased since the amount of salary was last nominated or changed.

(6A)

The amount of salary nominated for the purposes of this Act is, on an executive officer becoming a full-time employee after being a part-time employee or becoming a part-time employee after being a full-time employee, changed so that it is an amount equal to the same percentage of the employee’s remuneration package after the change in work as the amount previously nominated was of the remuneration package before the change. This subsection does not prevent an executive officer from making an election under subsection (5) or (6) at any time after the change in work.

(6B)

An executive officer who is a part-time employee appointed to a full-time position may not make an election under subsection (6) nominating an amount of salary that is more than the amount of the officer’s remuneration package, calculated as if the officer were employed in a part-time position (less the cost of providing employer’s contributions to superannuation, other than salary sacrifice contributions, under this Act and the State Authorities Non-contributory Superannuation Act 1987 and any performance-related incentive payment).

(7)

An employer must notify STC of a nomination or election under this section. Any such nomination or election takes effect on the date of notification to STC or on such other date as STC may determine with the consent of the executive officer concerned.

(8)

Nothing in this section requires the nominated amount of salary to be increased if, because of a variation in the remuneration package of an executive officer or in the proportions of the remuneration package comprising monetary remuneration and employment benefits of the officer, the amount of salary as last nominated or changed for the purposes of this section is less than the monetary remuneration of the officer.

(9)

An executive officer may, within 3 months after the commencement of this subsection, nominate a new amount of salary in accordance with this section if, immediately before the commencement of this subsection, the officer was an executive officer.

(10)

In this section, the monetary remuneration payable to an executive officer is—

(a)
if the officer is a Public Service senior executive, within the meaning of the Government Sector Employment Act 2013, or a police executive officer, the monetary remuneration payable in accordance with the Government Sector Employment Act 2013 or the Police Act 1990, as the case requires, or
(b)
if the officer is an office holder nominated for the purposes of section 11A of the Statutory and Other Offices Remuneration Act 1975, the remuneration payable to the officer as reduced under that section by the cost of employment benefits provided to the officer, or
(c)
in the case of any other executive officer, the monetary remuneration payable to the officer.

s 3AA: Ins 1989 No 107, Sch 1. Subst 1989 No 229, Sch 1. Am 1990 No 48, Sch 2; 1992 No 35, Sch 2. Subst 1993 No 42, Sch 2. Am 1993 No 111, Sch 6 (3); 1996 No 39, Sch 4; 1998 No 144, Sch 2.5 [3]; 1999 No 86, Sch 1.8 [5]; 2005 No 52, Sch 6 [1]; 2007 No 28, Sch 3 [2]; 2011 No 62, Sch 3.35 [1]; 2015 No 58, Sch 3.85 [4].

3ASalary(1)

For the purposes of this Act, salary, in relation to a contributor (other than an executive officer) means the sum of—

(a)
the remuneration, salary or wages payable in money to the contributor in the contributor’s capacity as a contributor, as reported to STC from time to time by the contributor’s employer, including—
- (i)
  a loading in respect of any shift allowance, as determined by or under this Act, and
- (ii)
  other allowances payable in money that are of a kind included within the value of leave paid on termination of employment, and
- (iii)
  weekly workers compensation paid to the contributor as from a date determined by STC under subsection (1B),
but not including the excluded amounts or allowances referred to in subsection (2), and
(a1)
if salary sacrifice contributions are made in respect of the contributor, the amounts payable for those contributions under section 10U (3) (a) and (b), and
(b)
if approved employment benefits are provided to the contributor, the cost of providing the approved employment benefits, as determined by the Minister, with the concurrence of the Treasurer.

(1A)

The weekly workers compensation to be treated as salary for the purposes of this Act does not include any amount by which the aggregate of—

(a)
the weekly workers compensation paid to an injured contributor, and
(b)
the salary actually paid to that contributor while partially incapacitated,

exceeds the salary that the contributor would probably have been earning but for the injury (assuming the contributor had continued to be employed in the same or some comparable employment).

(1B)

STC may determine a date as from which weekly workers compensation paid to a contributor is to be treated as salary for the purposes of this Act, being a date not earlier than—

(a)
21 December 1984, or
(b)
if the liability to pay weekly workers compensation in respect of the contributor first arose on a date later than 21 December 1984—that later date.

(1C)

Despite subsection (1), the regulations may provide that the salary of an employee or class of employees (other than an executive officer) for the purposes of this Act is to be determined in the manner prescribed by the regulations.

(1D)

A regulation may be made under subsection (1C) only if the Minister and the Treasurer certify in writing that—

(a)
there has been a change in the basis on which the remuneration of the employee or class of employees is determined, and
(b)
the effect of that change is to change the basis of remuneration to an annualised one, and
(c)
the effect of the regulation is not to reduce the benefits that would have accrued under this Act to the employee or class of employees, had there been no change in the basis of remuneration, and
(d)
the making of the regulation and associated arrangements will not result in a greater financial cost to the Government than if the regulation and associated arrangements were not made.

(2)

The excluded amounts or allowances are—

(a)
an amount paid for overtime or as a bonus, or an allowance instead of overtime,
(b)
except to the extent determined in accordance with Schedule 24, as referred to in subsection (1) (a)—an amount paid as shift allowance,
(c)
except to the extent that this section otherwise provides—a relieving allowance,
(d)
an expense allowance or an allowance for travelling, subsistence or other expenses,
(e)
an equipment allowance,
(e1)
in respect of any period during which the contributor takes extended leave (or leave in the nature of extended leave) otherwise than on full pay, such part of the remuneration received by the contributor as exceeds the salary (within the meaning of subsection (1)) that he or she would have received had he or she taken leave on full pay,
(f)
an amount paid for rent or as a residence, housing or quarters allowance, and
(g)
an amount of weekly workers compensation excluded by subsection (1A).

(3)

If a contributor’s employer, or a person authorised to do so on behalf of the employer, certifies in writing to STC that a relieving allowance to be, or being, paid to the contributor in the contributor’s capacity as an employee is likely to be paid for a continuous period of 1 year (whether or not the period is partly before the date of the certificate), the allowance is, as from—

(a)
the date on which the certificate is lodged with STC, or
(b)
the date from which the allowance becomes payable,

whichever is the later, salary for the purposes of this Act.

(4)

If a relieving allowance has been paid to a contributor in the contributor’s capacity as an employee for a continuous period of 1 year that ends after the commencement of this section and, during that period, the allowance has not been treated as part of the contributor’s salary in accordance with subsection (3), the allowance shall, as from the expiration of that period of 1 year, be treated as part of the contributor’s salary while its payment to the contributor continues.

(4A)

For the purposes of subsection (4), a reference to a continuous period of 1 year is in relation to a contributor who is employed in an educational institution to be read as a reference to the academic year of the institution.

(5)

In this section—

academic year, in relation to an educational institution, means a continuous period commencing on the first day of any academic term of the institution and ending on the day before the first day of the corresponding academic term in the following calendar year.

approved employment benefit means a benefit provided to a contributor at the cost of the contributor’s employer (being a benefit of a private nature) that is approved by the Minister, with the concurrence of the Treasurer, for the purposes of this section in relation to the contributor or a class of employees of which the contributor is a member.

shift allowance means an allowance paid to an employee in respect of shift work performed by the employee, and includes amounts paid as penalty rates.

weekly workers compensation, in relation to a contributor, means weekly payments of compensation under the Workers Compensation Act 1987 (or the provisions of the Workers Compensation Act 1926 as applied by that Act) payable to the contributor because the contributor is partially incapacitated for work through injury.

(6)

Any allowances or other kinds of remuneration treated as salary immediately before the commencement of this section in relation to a contributor shall continue to be treated as salary for the purposes of this Act, but only in relation to that contributor.

s 3A: Ins 1987 No 214, Sch 1 (2). Am 1989 No 107, Sch 1; 1991 No 17, Sch 1; 1991 No 94, Sch 1; 1992 No 35, Sch 2; 1993 No 42, Sch 2; 1996 No 39, Sch 4; 2005 No 85, Sch 2.6 [1]; 2006 No 53, Sch 1.5 [1]; 2007 No 28, Sch 3 [3].

3BCertain persons to be regarded as employers for the purposes of this Act(1)

An employee of the Crown, the Government or a Minister or other member of Parliament shall, for the purposes of this Act, be treated as being employed by such person or organisation as may be specified in the regulations.

(2)

(Repealed)

(3)

Members of the NSW Police Force are, for the purposes of this Act, to be taken to be employed in the NSW Police Force by the Crown.

(4)

Where, immediately before the commencement of Schedule 2 (33) to the Superannuation (Amendment) Act 1988, an authority was the employer of a contributor or contributors for the purposes of this Act, but the authority is not listed in Schedule 3 to this Act (List of Employers), as in force after that commencement, that authority nevertheless continues to be an employer for those purposes but in respect of that contributor or those contributors only.

s 3B: Ins 1988 No 133, Sch 2 (2). Am 1990 No 48, Sch 2; 2001 No 107, Sch 7.10 [1]; 2011 No 62, Sch 3.35 [2]; 2013 No 41, Sch 3.10.

3CReferences to employers etc(1)

A reference in this Act to an authority, where used in or in connection with the definition of employer, is a reference to an authority, organisation, corporation, person or other entity.

(2)

If the inclusion of an employer’s name in Schedule 3 is expressed to be limited in any respect, this Act has effect in relation to the employer subject to the limitation.

s 3C: Ins 1988 No 133, Sch 2 (2).

Part 2The State Superannuation Fund

pt 2, hdg: Am 1919 No 30, sec 3 (c). Subst 1988 No 133, Sch 1 (2).

pt 2: Subst 1988 No 133, Sch 1 (2).

4Reconstitution of the Fund(1)

There shall, for the purposes of this Act, continue to be a fund to be known as the State Superannuation Fund.

(2)

STC is responsible for maintaining and managing the Fund.

(3)

STC must ensure that there are paid into the Fund—

(a)
contributions or payments made by employers and employees, and
(b)
income derived from investment of the Fund, and any profit made from realising any investment of the Fund’s assets, and
(c)
money borrowed for the purposes of the Fund, and
(c1)
fees paid to STC arising under the family law superannuation legislation or Part 4A, and
(d)
any other amounts properly payable to the Fund.

(4)

STC must ensure that there are paid from the Fund—

(a)
the administration costs incurred by STC in relation to the administration of the Fund, including administration costs arising under the family law superannuation legislation or Part 4A, and
(b)
the amount of any benefit payable under this Act, and
(c)
amounts in repayment of money borrowed for the purposes of the Fund, and
(c1)
amounts payable by STC and arising under the family law superannuation legislation or Part 4A, and
(d)
such amounts as are necessary to satisfy any liability of the Fund with respect to tax payable under a Commonwealth taxation law or an amount of superannuation contributions surcharge payable by the Fund, and
(e)
any other amounts that are properly payable from the Fund.

(5)

If a loss is incurred in realising any investment forming part of the assets of the Fund, the Fund is accordingly reduced by the amount of that loss.

s 4: Am 1919 No 30, sec 3 (c); 1972 No 66, sec 3 (b). Subst 1988 No 133, Sch 1 (2). Am 1991 No 96, Sch 6; 1996 No 39, Sch 4; 1997 No 149, Sch 1.7 [2] [3]; 2003 No 77, Sch 12 [3]–[5].

(Repealed)

s 4A: Ins 1983 No 21, Sch 1 (1). Rep 1987 No 214, Sch 1 (3).

5STC required to establish certain reserves within the Fund(1)

STC must establish and maintain within the Fund the following reserves—

(a)
a reserve for contributors’ contributions,
(b)
a separate reserve for each employer specified in Schedule 3 and, after the commencement of Schedule 2 (33) to the Superannuation (Amendment) Act 1988, a separate reserve—
- (i)
  for each employer specified in Part 1 of Schedule 3, and
- (ii)
  for each group of employers specified in Parts 2 and 3 of that Schedule.
(c)
(Repealed)

(2)

STC may also establish and maintain within the Fund such other reserves and such accounts as, in its opinion, are necessary or convenient for the proper management of the Fund and administration of this Act.

(3)

As soon as practicable after the passing of the Superannuation (Amendment) Act 1988, STC must appoint one or more actuaries to carry out the functions referred to in subsection (4).

(4)

As soon as practicable after being appointed under subsection (3), the actuary or actuaries concerned must—

(a)
carry out an investigation of the Fund, and
(b)
make to STC recommendations with respect to the apportionment of the Fund so as to enable STC to fix the initial values of the reserves referred to in subsection (1).

(5)

On receiving the recommendations of the actuary or actuaries in accordance with subsection (4), STC must—

(a)
after having regard to those recommendations, fix the initial values of the reserves referred to in subsection (1), and
(b)
publish in the Gazette the values so fixed, and
(c)
apportion the State Superannuation Fund in accordance with those values.

(6)

STC’s decision under subsection (5) is binding on all contributors and employers.

s 5: Am 1948 No 9, sec 4 (1) (a); 1967 No 93, sec 2 (1) (a); 1968 No 10, sec 2 (1); 1969 No 72, sec 2 (1) (a); 1975 No 98, Sch 13 (2); GG No 143 of 18.11.1977, p 5092, 1978 No 143, Sch 5 (1); 1980 No 50, Sch 2 (1) (2). Rep 1985 No 46, Sch 11 (1). Ins 1988 No 133, Sch 1 (2). Am 1991 No 95, Sch 10 (2); 1996 No 39, Sch 4.

s 5A: Ins 1948 No 9, sec 4 (1) (b). Am 1951 No 53, sec 6 (1) (a); 1965 No 30, sec 3 (a); 1965 No 37, sec 2 (1); 1967 No 93, sec 2 (1) (b); 1969 No 72, sec 2 (1) (b); 1972 No 66, sec 3 (c); 1975 No 98, Sch 13 (3). Subst 1980 No 50, Sch 2 (3). Am 1983 No 21, Sch 1 (2). Rep 1985 No 46, Sch 11 (1).

s 5B: Ins 1969 No 72, sec 2 (1) (c). Am 1972 No 66, sec 3 (d); 1974 No 44, sec 18; 1975 No 98, Sch 13 (4); 1978 No 143, Sch 5 (2); 1980 No 50, Sch 2 (4). Rep 1985 No 46, Sch 11 (1).

s 5C: Ins 1978 No 143, Sch 5 (3). Am 1980 No 50, Sch 2 (5); 1981 No 90, Sch 1; 1983 No 21, Sch 1 (3). Rep 1985 No 46, Sch 11 (1).

s 5D: Ins 1983 No 21, Sch 1 (4). Rep 1985 No 46, Sch 11 (1).

6Contributors’ reserve(1)

STC must ensure that there is credited to the contributors’ reserve the contributions that contributors make or have made to the Fund on or after 1 July 1988.

(2)

STC must ensure that there is debited to the contributors’ reserve that portion of any benefit payable to or in respect of a contributor from the contributors’ reserve in accordance with section 33B (2) (a).

(3)

STC must ensure that there is debited to the contributors’ reserve that portion of any amount arising under the family law superannuation legislation or Part 4A that is payable to or in respect of a non-contributor spouse from the contributors’ reserve in accordance with section 33B (2A).

s 6: Am 1975 No 98, Sch 13 (5). Rep 1985 No 46, Sch 11 (1). Ins 1988 No 133, Sch 1 (2). Am 1991 No 96, Sch 6; 1996 No 39, Sch 4; 1999 No 86, Sch 2.6 [1]; 2003 No 77, Sch 12 [6].

(Repealed)

s 6A: Ins 1985 No 46, Sch 11 (2). Rep 1987 No 214, Sch 1 (4).

7Employer reserves(1)

Whenever an employer makes or has made a contribution to the Fund in respect of a contribution period beginning on or after 1 July 1988, STC must ensure that the contribution is credited to the appropriate employer reserve.

(1A)

STC must ensure that there is credited to the appropriate employer reserve any fees paid to STC arising under the family law superannuation legislation or Part 4A.

(2)

STC must ensure that there is debited to the appropriate employer reserve—

(a)
the portion of any benefit payable to or in respect of a contributor in accordance with section 33B (2) (b), and
(b)
administration costs incurred by STC under the Superannuation Administration Act 1996 or the family law superannuation legislation or Part 4A in relation to—
- (i)
  the employer (or an employer to whom the reserve relates), and
- (ii)
  contributors who are employees of that employer, and
(c)
the amounts of tax (if any) that may become payable under a Commonwealth taxation law in respect of contributions to the reserve that are attributable to the employer or an employer to whom the reserve relates, and
(c1)
the portion of any amount under the family law superannuation legislation or Part 4A that is payable to or in respect of a non-contributor spouse from the employer reserve in accordance with section 33B (2A), and
(d)
any other amounts that are properly payable from the reserve.

s 7: Subst 1988 No 133, Sch 1 (2). Am 1991 No 96, Sch 6; 1996 No 39, Sch 4; 1999 No 86, Sch 2.6 [2]; 2003 No 77, Sch 12 [7]–[9].

8Adjustment of reserves and accounts for interest etc(1)

Whenever appropriate, STC must fix a rate of interest for the purposes of subsection (2) after having regard to—

(a)
the income of the Fund, and
(b)
the amount of tax (if any) that has to be paid under a Commonwealth taxation law in respect of the investment income of the Fund, and
(c)
such other matters as it considers relevant.

(2)

Whenever appropriate, STC must adjust each of the reserves and accounts established under this Part by applying the rate of interest that is currently fixed under subsection (1).

(3)

STC may fix a rate of interest for the purpose only of enabling specific reserves or accounts to be adjusted.

s 8: Subst 1967 No 93, sec 2 (1) (c). Am 1975 No 98, Sch 13 (6). Subst 1983 No 153, Sch 2. Rep 1987 No 214, Sch 1 (5). Ins 1988 No 133, Sch 1 (2). Am 1996 No 39, Sch 4.

8ASource of administration costs payments(1)

The administration costs payable in respect of the superannuation scheme established under this Act are to be paid from employer reserves and such other reserves (the contributor’s reserve excepted) and accounts in the Fund as STC considers appropriate.

(2)

The administration costs payable in respect of preserved benefits are to be paid from employer reserves in the Fund.

(3)

The administration costs payable in respect of pensions provided under this Act are to be paid from employer reserves in the Fund.

s 8A: Ins 1983 No 21, Sch 4 (1). Rep 1983 No 153, Sch 2. Ins 1996 No 39, Sch 4. Am 1996 No 121, Sch 1.22 [2]; 1999 No 86, Sch 2.6 [3].

8BAdjustment of reserves resulting from actuarial investigation(1)

STC may adjust the reserves within the Fund if a report by an actuary under section 10, or by an actuary otherwise appointed by STC, recommends that the adjustment be made. The adjustment may be made as at a date determined by STC, and may be a date before, on or after the commencement of this section.

(2)

STC may only make the adjustment with the consent of the Minister after the Minister has considered the relevant report of the actuary and with the advice of the actuary.

(3)

STC may adjust the contributors’ reserve or an employer reserve under this section despite any other provision of this Act.

(4)

STC must publish in the Gazette a notice containing a description of any adjustments made to reserves under this section.

(5)

STC’s decision to adjust a reserve under this section is binding on all contributors and employers, unless affected by a subsequent decision under this section.

s 8B: Ins 1996 No 92, Sch 1.9 (1).

8CAdjustment of employer reserves to take into account death and disability payments(1)

STC may obtain actuarial advice on or after 1 July in each year as to the appropriate adjustment to employer reserves in the Fund to achieve an equitable pooling of liability for payment of employer contributions to death and disability benefits among all employers in respect of the preceding financial year.

(2)

STC may adjust the amount currently standing to the credit or debit of an employer’s reserve in the Fund in accordance with actuarial advice obtained under this section.

(3)

STC may adjust an employer reserve under this section despite any other provision of this Act.

(4)

In this section—

death benefit means a benefit payable under this Act on the death of a contributor or former contributor.

disability benefit means a benefit payable under this Act on the ground of invalidity or physical or mental incapacity of a contributor or former contributor.

s 8C: Ins 2005 No 52, Sch 6 [2].

9Funds, accounts and reserves generally(1)

STC must—

(a)
credit to the Fund or, as the case may be, to the appropriate reserve or account any amount that is required by or under this or any other Act to be credited to the Fund or to that reserve or account, and
(b)
debit to the Fund or to the appropriate reserve or account any amount that is required by this or any other Act to be debited to the Fund or to that reserve or account.

(2)

STC may—

(a)
credit to the Fund or, as the case may be, to the appropriate reserve or account any amount that is permitted by or under this or any other Act to be credited to the Fund or to that reserve or account, and
(b)
debit to the Fund or to the appropriate reserve or account any amount that is permitted by or under this or any other Act to be debited to the Fund or to that reserve or account.

s 9: Am 1948 No 9, sec 4 (1) (c); 1965 No 37, sec 2 (1); 1969 No 72, sec 3 (1) (b); 1975 No 98, Sch 13 (7); 1978 No 143, Sch 5 (4). Rep 1987 No 214, Sch 1 (6). Ins 1988 No 133, Sch 1 (2). Am 1996 No 39, Sch 4.

9AUnallocated amounts(1)

On or before 30 June 1999, STC must credit to a general employer holding reserve any amounts held in the Fund in holding accounts, other than any such amounts identified by STC as being amounts to be credited to a particular employer, contributor or Crown reserves or reserves for the purposes of superannuation schemes established under other Acts.

(2)

STC must, as soon as practicable, credit the whole of the amount held in the general employer holding reserve to the appropriate employer reserves.

(3)

The appropriate employer reserves, and the amounts to be credited to the appropriate employer reserves under this section, are to be determined by STC after obtaining actuarial advice.

(4)

Nothing in this section prevents an amount credited to a reserve under this section from being adjusted under section 8B.

s 9A: Ins 1948 No 9, sec 4 (1) (d). Am 1965 No 37, sec 2 (1); 1971 No 7, sec 4 (1) (a). Rep 1988 No 133, Sch 1 (2). Ins 1998 No 144, Sch 2.5 [4].

9B–9E

(Repealed)

s 9B: Ins 1965 No 30, sec 3 (b). Am 1972 No 66, sec 3 (e). Rep 1988 No 133, Sch 1 (2).

s 9C: Ins 1971 No 7, sec 4 (1) (b). Am 1972 No 66, sec 3 (f); 1975 No 98, Sch 13 (8); 1978 No 143, Sch 6 (1)–(8); 1983 No 21, Sch 2 (1); 1985 No 46, Schs 1 (1), 2 (1); 1985 No 155, Sch 1 (2). Rep 1988 No 133, Sch 1 (2).

s 9D: Ins 1978 No 143, Sch 3 (1). Rep 1985 No 155, Sch 1 (3).

s 9E: Ins 1983 No 21, Sch 2 (2). Am 1985 No 155, Sch 1 (4). Rep 1988 No 133, Sch 1 (2).

10Actuary or actuaries to conduct periodic investigations into the Fund

s 10, hdg: Rep 1971 No 7, sec 4 (1) (c) (i).

(1)

Whenever necessary for the purposes of this section, STC must appoint one or more actuaries to conduct an investigation as to the state and sufficiency of the Fund.

(2)

Such an investigation must be conducted—

(a)
as at 30 June 1994, and
(b)
as at 30 June in every subsequent third year.

(3)

An actuary or actuaries appointed under subsection (1) must—

(a)
complete such an investigation, and
(b)
submit a report of the result of it to STC,

not later than 6 months after the date as at which it is required to be conducted.

(3A)

The report referred to in subsection (3) must—

(a)
include a statement of the value of the assets of the Fund, and
(b)
include a statement of any liability for benefit payments that are not expected to be covered by—
- (i)
  the assets of the Fund, or
- (ii)
  any future contributions to, or earnings of, the Fund, or
- (iii)
  any guarantee by the Government or by any of its agencies, or
- (iv)
  an appropriation in respect of the Fund.

(4)

STC must, not later than 1 month after it receives a report under subsection (3), forward the report to the Minister and may add to the report such comments as it thinks fit.

(5)

The Minister may, in relation to a particular investigation, extend or further extend the period referred to in subsection (3) if the Minister considers that special circumstances exist to justify an extension or further extension.

(6)

The Minister may, in relation to a particular investigation, extend or further extend the period referred to in subsection (4) if the Minister considers that special circumstances exist to justify an extension or further extension.

s 10: Am 1971 No 7, sec 4 (1) (c); 1983 No 21, Sch 4 (2). Subst 1988 No 133, Sch 1 (2). Am 1991 No 95, Sch 10 (3); 1993 No 111, Sch 6 (4); 1996 No 39, Sch 4; 1997 No 42, Sch 1.8 [5]; 1999 No 86, Sch 2.6 [4] [5].

Part 2A10A–10I

(Repealed)

pt 2A: Ins 1976 No 101, Sch 2 (3). Subst 1977 No 137, Sch 1 (3). Rep 2005 No 52, Sch 6 [3].

s 10A: Ins 1976 No 101, Sch 2 (3). Subst 1977 No 137, Sch 1 (3). Am 1985 No 46, Sch 12 (3); 2003 No 82, Sch 1.42 [2]. Rep 2005 No 52, Sch 6 [3].

s 10B: Ins 1976 No 101, Sch 2 (3). Subst 1977 No 137, Sch 1 (3). Am 1983 No 21, Sch 6 (1); 1996 No 39, Sch 4. Rep 2005 No 52, Sch 6 [3].

s 10C: Ins 1976 No 101, Sch 2 (3). Subst 1977 No 137, Sch 1 (3). Am 1978 No 143, Sch 7 (3); 1983 No 21, Sch 6 (2); 1984 No 153, Sch 16; 1996 No 39, Sch 4. Rep 2005 No 52, Sch 6 [3].

s 10D: Ins 1976 No 101, Sch 2 (3). Subst 1977 No 137, Sch 1 (3). Am 1993 No 111, Sch 6 (5); 1996 No 39, Sch 4; 2003 No 82, Sch 1.42 [2]. Rep 2005 No 52, Sch 6 [3].

ss 10E–10I: Ins 1976 No 101, Sch 2 (3). Rep 1977 No 137, Sch 1 (3).

Part 3ContributionsDivision 1Preliminary

pt 3, div 1: Ins 1976 No 101, Sch 3 (3).

10JDefinitions(1)

In this Part, except in so far as the context or subject-matter otherwise indicates or requires—

half-year means a period of 6 months—

(a)
commencing on and including 1 January and ending on and including 30 June, or
(b)
commencing on and including 1 July and ending on and including 31 December.

relevant period, in relation to an employee, means the half-year in which the employee’s birthday does not fall.

(2)

In this Part, a reference—

(a)
to the number of units of pension for which the annual cost is equal to a particular amount includes a reference to the largest number of units of pension for which the annual cost is less than that amount, and
(b)
to the annual cost to a person for a unit of pension—
- (i)
  where the contributions in respect of the unit are required to be made by the person in accordance with the tables of contributions fixed by or under this Act—is a reference to an amount equal to 13 of those contributions or, after the commencement of Schedule 9 to the Superannuation (Amendment) Act 1983, 26 of those contributions, or
- (ii)
  where contributions in respect of the unit are required to be made by the person by instalments under section 10AH—is a reference to an amount equal to 13 of those instalments or, after the commencement of Schedule 9 to the Superannuation (Amendment) Act 1983, 26 of those instalments.

s 10J: Ins 1976 No 101, Sch 3 (3). Am 1985 No 46, Sch 4 (1).

10KDetermination of entry review day and entry payment day(1)

STC shall, in respect of a person who becomes a contributor on or after 13 January 1977, determine—

(a)
a day to be the person’s entry review day, and
(b)
a day to be the person’s entry payment day.

(2)

An employee’s entry payment day may be the same as, or later than, but not earlier than, his or her entry review day.

(3)

An employee’s entry review day and entry payment day shall be within the period of 12 months after the day on which the employee becomes a contributor.

ss 10K–10M: Ins 1976 No 101, Sch 3 (3). Am 1996 No 39, Sch 4.

10LDetermination of annual review day and annual adjustment day(1)

STC shall, in respect of a contributor, determine—

(a)
a day in each relevant period to be the contributor’s annual review day, and
(b)
a day in each relevant period to be the contributor’s annual adjustment day,

but no such day shall be in a relevant period in which the contributor’s entry review day or the contributor’s entry payment day falls.

(2)

A contributor’s annual adjustment day for a relevant period may be the same as, or later than, but not earlier than, the contributor’s annual review day for that period.

(3)

A contributor may not have more than one annual review day, nor more than one annual adjustment day, in a relevant period.

ss 10K–10M: Ins 1976 No 101, Sch 3 (3). Am 1996 No 39, Sch 4.

10MGeneral provisions as to determinations under this Division(1)

STC may amend or revoke a determination under this Division.

(2)

A determination may be made under this Division so as to apply to a specified employee or a specified class of employees.

ss 10K–10M: Ins 1976 No 101, Sch 3 (3). Am 1996 No 39, Sch 4.

Division 2Liability of employees to contribute

pt 3, div 2: Ins 1976 No 101, Sch 3 (3).

10NRequirement to contribute

Subject to this or any other Act, every employee shall contribute to the Fund in accordance with this Act.

s 10N: Ins 1976 No 101, Sch 3 (3).

10OExisting contributors and employees(1)

An employee who was contributing to the Fund on 12 January 1977 shall, subject to section 10W, contribute, and continue to do so, to the Fund for the number of units of pension for which, and at the rate for each such unit at which, the employee was required by or under this or any other Act to contribute on that date or at such other rates as may from time to time be fixed by or under this Act.

(2)

(Repealed)

(3)

Where—

(a)
a contributor’s first annual adjustment day falls before 31 December 1977,
(b)
the contributor contributes to the Fund in respect of an additional number of units of pension as on and from that adjustment day, and
(c)
the contributor was a contributor at 12 January 1977,

the contributor shall, for the purposes of section 28A, be deemed to have commenced contributing for those units as from 13 January 1976, or the day on which the contributor became a contributor, whichever is the later.

s 10O: Ins 1976 No 101, Sch 3 (3). Am 1977 No 137, Sch 5 (2). Rep 1988 No 133, Sch 1 (3).

10PCommencement of contributions(1)

A person who becomes a contributor on or after 13 January 1977 shall commence to contribute to the Fund as on and from the person’s entry payment day.

(2)

The contributions of an employee referred to in subsection (1) shall be made in accordance with this Act by reference to the rate of salary actually being paid to the employee on the employee’s entry review day.

(2A)

On an employee’s entry review day, if the number of units of pension that, pursuant to section 12 (1), is appropriate for the salary actually being paid to the employee is in excess of the number for which the annual cost to the contributor is equal to an amount representing 6 per cent of the annual salary of the employee at the rate actually being paid, the excess units of pension are optional units of pension.

(3)

An employee may, within 2 months after the employee’s entry review day, elect to abandon any 1 or more of the optional units of pension in respect of which, but for the election, the employee would be required by this section to commence contributing to the Fund.

(4)

Subsection (1) does not apply to an employee referred to in section 10O (2).

s 10P: Ins 1976 No 101, Sch 3 (3). Am 1985 No 46, Sch 4 (2).

10QIncrease of contributions: annual review days(1)

Subject to this or any other Act, where the number of units of pension that, pursuant to section 12 (1), is appropriate for the salary actually being paid to a contributor (including a contributor referred to in section 10O) on the contributor’s annual review day in any half-year is higher than the aggregate of—

(a)
the number of units of pension (if any) for which the contributor is contributing at that time,
(b)
the number of units of pension (if any) for which the contributor has completed contributing, and
(c)
the number of the contributor’s abandoned units (if any),

the contributor shall, as on and from the contributor’s annual adjustment day in that half-year, contribute to the Fund in respect of the additional number of units of pension in accordance with this Act.

(1A)

On a contributor’s annual review day in any half-year—

(a)
if the annual cost to the contributor for the units of pension for which contributions are payable by the contributor is not less than an amount representing 6 per cent of the annual salary of the contributor at the rate actually being paid—the additional units of pension referred to in subsection (1) are optional units of pension, and
(b)
if—
- (i)
  the annual cost to the contributor for the units of pension for which contributions are payable by the contributor is less than an amount representing 6 per cent of the annual salary of the contributor at the rate actually being paid, and
- (ii)
  the number of additional units of pension referred to in subsection (1) is in excess of the number for which the annual cost to the contributor is equal to the shortfall under subparagraph (i),
the excess additional units of pension are optional units of pension.

(2)

A contributor may, within 2 months after the contributor’s annual review day in any half-year, elect to abandon any 1 or more of the optional units of pension in respect of which, but for the election, the contributor, would be required by this section to commence contributing to the Fund.

(3)

Where a contributor entitled to make an election under subsection (2) dies without making such an election before the expiration of the period within which, but for the contributor’s death, the contributor could have made the election, the contributor’s spouse or de facto partner may, before the expiration of that period, make the election.

s 10Q: Ins 1976 No 101, Sch 3 (3). Am 1985 No 46, Sch 4 (3); 1993 No 111, Sch 6 (6).

10QAAbandoned units to be taken up if contributions fall below 6 per cent of salary(1)

On a contributor’s annual review day, if the contributor has abandoned units and the annual cost to the contributor for the units of pension for which contributions are payable by the contributor is less than an amount representing 6 per cent of the annual salary of the contributor at the rate actually being paid—

(a)
where there are no additional units of pension as referred to in section 10Q (1), the contributor shall take up the lesser of all of the abandoned units and the number of abandoned units for which the annual cost is equal to the shortfall, or
(b)
where there are additional units of pension as so referred to but the annual cost to the contributor for the additional units is less than the shortfall, the contributor shall take up the lesser of all of the abandoned units and the number of abandoned units for which the annual cost is equal to the balance of the shortfall.

(2)

Where, under this section, a contributor is required to take up an abandoned unit which the contributor had on the contributor’s annual review day in any half-year—

(a)
the contributor shall commence to contribute for the unit as from the contributor’s annual adjustment day in that half-year, and
(b)
the unit ceases to be an abandoned unit as from the annual adjustment day.

s 10QA: Ins 1985 No 46, Sch 4 (4). Am 1985 No 155, Sch 1 (5).

10QBLimitation on increase in contributions by certain contributors(1)

This section applies to a contributor on an annual review day of the contributor if—

(a)
the contributor’s entry payment day was before 1 July 1985,
(b)
the contributor has any abandoned units, and
(c)
the number of units of pension for which contributions are payable by the contributor on the annual review day is less than the number for which the annual cost is equal to an amount representing 6 per cent of the annual salary of the contributor at the rate actually being paid on the next preceding annual review day of the contributor.

(2)

On an annual review day on which this section applies to a contributor, sections 10Q and 10QA shall be construed, in their application to the contributor on that day, as if references in those sections to 6 per cent were references to the minimum prescribed percentage referred to in subsection (3).

(3)

For the purpose of subsection (2), the minimum prescribed percentage in relation to a contributor on an annual review day is—

(a)
the sum of—
- (i)
  1 per cent, and
- (ii)
  the percentage, on the next preceding annual review day, of the annual salary of the contributor at the rate actually being paid at that preceding annual review day that represents the amount that is equal to the annual cost to the contributor for the units of pension for which contributions were payable by the contributor on the annual adjustment day of the contributor next following that preceding annual review day, or
(b)
6 per cent,

whichever is the lesser.

(4)

In this section—

(a)
a reference to a preceding annual review day of a contributor is, if there is no such day, a reference to the contributor’s entry review day, and
(b)
a reference to the annual adjustment day of the contributor next following that annual review day is a reference to the contributor’s entry payment day.

s 10QB: Ins 1985 No 46, Sch 4 (4). Subst 1985 No 155, Sch 1 (6).

10RIncrease of contributions: exit days(1)

Subject to this or any other Act, where the number of units of pension that, pursuant to section 12 (1), is appropriate for the salary actually being paid to a contributor on the contributor’s exit day is higher than the aggregate of—

(a)
the number of units of pension (if any) for which the contributor is contributing at that time,
(b)
the number of units of pension (if any) for which the contributor has completed contributing, and
(c)
the number of the contributor’s abandoned units (if any),

the former contributor or the former contributor’s spouse or de facto partner shall, within one month after the contributor’s exit day, or within such further period as STC may, in special circumstances, allow, contribute to the Fund in respect of the additional number of units of pension in accordance with this Act.

(1A)

On a contributor’s exit day—

(a)
if the annual cost to the contributor for the units of pension for which contributions are payable by the contributor is not less than an amount representing 6 per cent of the annual salary of the contributor at the rate actually being paid—the additional units of pension referred to in subsection (1) are optional units of pension, and
(b)
if—
- (i)
  the annual cost to the contributor for the units of pension for which contributions are payable by the contributor is less than an amount representing 6 per cent of the annual salary of the contributor at the rate actually being paid, and
- (ii)
  the number of additional units of pension referred to in subsection (1) is in excess of the number for which the annual cost is equal to the shortfall under subparagraph (i),
the excess additional units of pension are optional units of pension.

(2)

A contributor may, within 1 month after the contributor’s exit day, elect to abandon any 1 or more of the optional units of pension in respect of which, but for the election, the contributor would be required by this section to make a contribution to the Fund.

(3)

Where a person entitled to make an election under subsection (2) dies without making such an election before the expiration of the period within which, but for the contributor’s death, the contributor could have made the election, the person’s spouse or de facto partner may, before the expiration of that period, make the election.

(4)

This section does not apply to or in respect of a former contributor unless—

(a)
the former contributor or the former contributor’s spouse or de facto partner is entitled to a pension under this Act (other than a pension under section 28AA) consequent on the former contributor’s ceasing to be an employee, or
(b)
the former contributor elects to take the benefit of section 37.
(c)
(Repealed)

s 10R: Ins 1976 No 101, Sch 3 (3). Am 1977 No 137, Sch 1 (4); 1985 No 46, Schs 2 (2), 4 (5); 1993 No 111, Sch 6 (7); 1996 No 39, Sch 4.

10SNo contributions for more than appropriate number of units

Except in the circumstances specified in Division 3 and except in consequence of an approval under section 13A (as in force at any time before 13 January 1977), an employee shall not contribute in respect of a number of units of pension that is greater than the number that, pursuant to section 12 (1), is appropriate for the employee’s salary.

s 10S: Ins 1976 No 101, Sch 3 (3).

10SACessation of contributions

An employee is not entitled to contribute to the Fund, and STC is not to accept a contribution to the Fund offered by an employee, after the employee attains 70 years of age.

s 10SA: Ins 1992 No 35, Sch 1. Am 1996 No 39, Sch 4. Subst 1997 No 149, Sch 1.7 [4].

10TExemptions from contributing(1)

STC may, on application made in accordance with section 10U, exempt from contributing to the Fund—

(a)
any employee who satisfies STC that the employee has made adequate provision for the employee and the employee’s family, or
(b)
any person of or above the age of 40 years who becomes an employee.

(2)

Where the spouse or de facto partner of a male contributor is also an employee, STC may, on application made by her in accordance with section 10U, exempt her from contributing to the Fund.

(3)

STC may, on application made in accordance with section 10U, exempt from contributing to the Fund a woman employee who is eligible for a pension under section 30 or 31.

(4)

Where a person who is also an employee is entitled by the terms of the person’s engagement but not as an employee within the meaning of this Act to a special pension on retirement from the person’s employment, then if the value as actuarially determined of the special pension equals or exceeds the value as so determined of the pension under this Act for which the person would, but for this subsection, be entitled to contribute, the person is exempted from contributing to the Fund; but if the value as so determined of the special pension is less than the value as so determined of the pension under this Act, the person shall only be entitled to come under this Act for the purpose of the difference.

(5)

STC may exempt from contributing to the Fund any person whose application for exemption from contributing to the Fund—

(a)
had been made but not dealt with by STC before 13 January 1977, and
(b)
could, in the opinion of STC, have been granted by STC if the Superannuation (Amendment) Act 1976 had not been enacted.

(6)

A person exempted from contributing to the Fund at 12 January 1977 continues to be so exempted after that date.

(7)

An exemption may not be granted or arise under this section after 1 July 1994. Any exemption in force under this section before that date continues in force.

s 10T: Ins 1976 No 101, Sch 3 (3). Am 1993 No 111, Sch 6 (8); 1996 No 39, Sch 4.

10USalary sacrifice contributions(1)

The whole or part of an amount that is required to be contributed to the Fund by an employee under this Act may be paid by salary sacrifice contributions.

(2)

A salary sacrifice contribution is a contribution paid in accordance with an agreement between an employee and the employee’s employer under which the employee is to forgo remuneration yet to be earned and the remuneration foregone is to be applied by the employer to the amount payable for the employee contributions under this Act.

(3)

The amount payable to the Fund for a salary sacrifice contribution to meet the requirement for an employee contribution under this Act is to comprise the following—

(a)
the amount necessary (taking into account any contributions not made on a salary sacrifice basis) to meet the required employee contribution under this Act (the contribution element),
(b)
the amount necessary to meet any tax payable under Commonwealth taxation law in respect of the amount paid under paragraph (a).

(4)

A salary sacrifice contribution is to be paid within the same period as a contribution made by deduction from the salary or wage of a contributor under section 20.

(5)

In this Act and the regulations, a reference (however expressed) to any of the following is taken to include a reference to the contribution element of a salary sacrifice contribution in accordance with an agreement under this section—

(a)
a contribution by an employee or a contributor,
(b)
the cost to an employee or a contributor of a unit of pension,
(c)
an instalment for a unit of pension paid by an employee or a contributor.

(6)

In this Act and the regulations, a reference (however expressed) to an employer contribution or an employer-financed portion of a benefit does not include a reference to a salary sacrifice contribution or any part of a benefit financed by a salary sacrifice contribution.

(7)

This section has effect despite any other provision of this Act.

s 10U: Ins 1976 No 101, Sch 3 (3). Rep 1993 No 111, Sch 6 (9). Ins 2007 No 28, Sch 3 [4].

10VConsequences of exemption(1)

Where a person is exempted under this Act from contributing to the Fund, neither the person nor any other person claiming through the person is entitled to any benefit under this Act, but the contributions (if any) paid by the person so exempted shall be refunded.

(2)

Subsection (1) does not affect the entitlement of any person to any benefit under this Act if the entitlement accrues to or in relation to a person who is or has been a contributor and who is not so exempted.

s 10V: Ins 1976 No 101, Sch 3 (3).

Division 3Decreases in salary or unit entitlement

pt 3, div 3, hdg: Ins 1976 No 101, Sch 3 (3). Am 1985 No 46, Sch 6 (1).

pt 3, div 3: Ins 1976 No 101, Sch 3 (3).

10WDecrease in salary(1)

Where the salary of a contributor is reduced, the contributor shall continue to contribute for any units of pension that are in excess of the number of units that is, pursuant to section 12 (1), appropriate to the contributor’s salary as reduced.

(2)

Where the salary of a contributor is reduced (whether before, on or after 13 January 1977) and the salary as reduced is actually paid as from a date after 12 January 1977, the contributor may, within 2 months after the date on which the reduced salary is actually paid to the contributor, elect not to contribute for one or more units of pension, not exceeding the difference between—

(a)
the number of units that is, pursuant to section 12 (1), appropriate to the contributor’s salary as reduced, and
(b)
the number of units that is, pursuant to section 12 (1), appropriate to the contributor’s salary as at the latest of whichever of the following days is applicable to the contributor, namely—
- (i)
  the contributor’s entry review day,
- (ii)
  the contributor’s last annual review day,
- (iii)
  12 January 1976,
- (iv)
  the day on which the contributor became a contributor, if that day fell between 13 January 1976 and 12 January 1977 (both inclusive),
- (v)
  the day as from which the number of units of pension for which the contributor was contributing was reduced under section 13, if that day fell after 12 January 1976,
- (vi)
  the day as from which the number of units of pension for which the contributor was contributing was last reduced under this section or section 10WB or 10WC,

but so that the number of units in respect of which the contributor contributes is not reduced to less than 6.

(3)

Where a contributor elects not to contribute for a unit of pension under subsection (2), the contributor’s contributions to the Fund in respect of the unit shall cease on and from the first day of the contribution period in which the salary as reduced is actually paid and shall be refunded to the contributor.

(4)

No person has any rights in the Fund in respect of a unit of pension to which an election under subsection (2) relates.

(5)

No person has any rights in the Fund in respect of an excess unit of pension referred to in subsection (1) and not the subject of an election under subsection (2), unless STC is satisfied that the contributor’s salary was reduced by reason of the contributor’s ill health or for some other reason which STC, having regard to the circumstances of the case, considers warrants the retention of entitlement to benefits under this Act in respect of the unit.

(6)

Where no person has any rights in the Fund in respect of a unit of pension, as referred to in subsection (5), and the contributor ceases to be an employee, any contributions made by the contributor in respect of the unit shall be refunded to the contributor.

(7)

Where a contributor elects not to contribute for a unit of pension under subsection (2), and subsequently the contributor’s salary is increased, this Act applies in relation to the increase as if the contributor had not been formerly entitled to the unit.

(8)

A unit of pension in respect of which a contributor is contributing to the Fund ceases to be an excess unit of pension, as referred to in subsection (1), if the contributor’s salary is increased and that unit is one of the number of units that, pursuant to section 12 (1), is appropriate to the contributor’s salary as increased.

s 10W: Ins 1976 No 101, Sch 3 (3). Am 1977 No 137, Sch 3 (2); 1985 No 46, Schs 6 (2), 7 (2); 1996 No 39, Sch 4.

10WAFluctuations in salary(1)

Where the number of units of pension that, pursuant to section 12 (1), was appropriate to the salary actually being paid to a contributor at any time after 12 January 1976 was higher than the number of units that, pursuant to section 12 (1), was or is appropriate to the salary actually being paid to the contributor at the contributor’s next review day after that time, STC may determine that the contributor’s salary as at the review day shall be treated as if it had been equal to the contributor’s salary as at the earlier time.

(2)

A determination under this section shall not take effect unless the appropriate contributions in respect of the additional units of pension (being the contributions that would have been already or would be payable in accordance with this Act had the greater salary in fact been paid to the contributor at the review day) have been or are paid to STC within a period approved by STC.

(3)

Where a determination under this section has effect, then, for all purposes of this Act—

(a)
the contributor’s salary shall be treated in accordance with the determination, and
(b)
the contributor shall be deemed to have been contributing for the additional units of pension as from the commencement of the period to which the contributions referred to in subsection (2) relate.

(4)

In this section—

contributor includes former contributor.

review day means entry review day, annual review day or exit day.

s 10WA: Ins 1977 No 137, Sch 3 (3). Am 1996 No 39, Sch 4.

10WBDecrease in unit entitlement on taking leave of absence(1)

Where, on the commencement, or extension, by a contributor of a period of leave of absence, or on the commencement of a period for which a deduction factor is applied under section 12B (3A), 12BA (1) or 12C (4), the number of units of pension (if any) for which the contributor has completed contributing and the number of units of pension (if any) for which, but for this section, contributions would be payable by the contributor is greater than the number of units of pension that, pursuant to section 12 (1), is appropriate to the salary actually being paid to the contributor, the contributor shall cease to contribute for the number of units of pension equal to the difference.

(2)

On the termination of a period of leave of absence by a contributor in respect of which section 12B (1) or (3A) applies before the expiration of the period or of a period in respect of which section 12BA (1) or 12C (4) applies—

(a)
the contributor shall be deemed not to have ceased to contribute for the number of units of pension for which the contributor ceased to contribute under subsection (1) but shall be deemed to have ceased to contribute for the number of units of pension (if any) equal to the difference between—
- (i)
  the number of units of pension (if any) for which the contributor has completed contributing and the number of units (if any) for which, but for the application of subsection (1) on the commencement of the period and of this subsection on the termination, contributions would be payable by the contributor, and
- (ii)
  the number of units of pension that, pursuant to section 12 (1), is appropriate to the salary actually being paid to the contributor,
(b)
all contributions for units of pension which would have been payable, had the contributor ceased to contribute for the number of units of pension equal to the difference on the commencement of the period, shall be deemed to have been payable by the contributor, and
(c)
any contributions for units of pension which have been refunded or applied in accordance with a direction by the contributor as referred to in subsection (3) and which are payable as referred to in paragraph (b) shall be payable in respect of those units.

(3)

Where a contributor ceases to contribute for a unit of pension under this section, the contributor’s contributions to the Fund in respect of the unit shall cease, on and from the first day of the contribution period in which the period concerned commences, and any contributions paid in respect of that unit shall, unless the contributor directs STC to apply them towards contributions payable in respect of other units of pension during the period, be refunded to the contributor.

(4)

No person has any rights in the Fund in respect of a unit of pension for which contributions have ceased under this section and have not again become payable.

(5)

Where a contributor ceases to contribute for a unit of pension under this section and subsequently the salary of the contributor is increased, this Act applies in relation to the increase as if the contributor had not been formerly entitled to the unit.

s 10WB: Ins 1985 No 46, Sch 6 (3). Am 1993 No 111, Sch 6 (10); 1996 No 39, Sch 4.

10WCCommencement of or change to part-time employment(1)

In this section, a reference to a change in the employment status of a contributor is a reference—

(a)
to a contributor who is appointed to a full-time position being appointed to a part-time position, or
(b)
to a contributor who is appointed to a full-time position and who is on part-time leave without pay making an election under section 12C (1A) to be treated as a part-time employee, or
(c)
to the salary ratio (as defined in section 12C (1)) of a contributor who is appointed to a part-time position changing so that it is less than it was previously, or
(d)
to a contributor who is appointed to a full-time position and who is on part-time leave without pay making an election under section 12C (3A) in respect of a decrease in the salary ratio (as defined in section 12C (1)) of the contributor.

(2)

On a change in the employment status of a contributor, the contributor shall cease to be a contributor for the units of pension in respect of which contributions were payable by the contributor, or for which the contributor had completed contributing, before that change (other than any reserve units in respect of which contributions are payable under section 15A).

Sec 61D	Ins 1974 No 104, sec 3 (f). Am 1976 No 101, Sch 8 (13); 1993 No 111, Sch 6 (60).
Sec 61E	Ins 1974 No 104, sec 3 (f). Am 1976 No 101, Sch 8 (14); 1993 No 111, Sch 6 (61).
Sec 61F	Ins 1974 No 104, sec 3 (f). Am 1977 No 137, Sch 5 (17).
Sec 61G	Ins 1974 No 104, sec 3 (f).
Sec 61H	Ins 1974 No 104, sec 3 (f). Am 1993 No 111, Sch 6 (62).
Sec 61I	Ins 1974 No 104, sec 3 (f). Rep 1983 No 21, Sch 8 (5).
Sec 61J	Ins 1974 No 104, sec 3 (f). Am 1978 No 143, Sch 7 (7). Rep 1988 No 133, Sch 1 (33).
Sec 61K	Ins 1974 No 104, sec 3 (f).
Part 4, Div 7	Ins 1976 No 101, Sch 6 (6).
Sec 61L	Ins 1976 No 101, Sch 6 (6).
Sec 61M	Ins 1976 No 101, Sch 6 (6). Am 1978 No 143, Sch 2 (26); 1985 No 46, Sch 8 (2); 1988 No 133, Sch 2 (20); 1996 No 39, Sch 4; 1997 No 42, Sch 1.8 [18].
Sec 61N	Ins 1976 No 101, Sch 6 (6). Am 1985 No 46, Sch 8 (3); 1988 No 133, Sch 2 (21); 1996 No 39, Sch 4; 1997 No 42, Sch 1.8 [19].
Sec 61O	Ins 1976 No 101, Sch 6 (6).
Sec 61P	Ins 1976 No 101, Sch 6 (6). Rep 1983 No 21, Sch 8 (5).
Sec 61Q	Ins 1976 No 101, Sch 6 (6). Rep 1988 No 133, Sch 1 (34).
Sec 61R	Ins 1976 No 101, Sch 6 (6).
Part 4, Div 7A	Ins 1988 No 133, Sch 2 (23).
Sec 61RA	Ins 1988 No 133, Sch 2 (23). Am 1992 No 35, Sch 1; 1996 No 39, Sch 4; 1997 No 149, Sch 1.7 [12] [13]; 2000 No 100, Sch 6 [5]; 2002 No 110, Sch 7 [2] [3].
Sec 61RAA	Ins 2005 No 52, Sch 6 [7]. Am 2010 No 60, Sch 4 [1] [2].
Sec 61RB	Ins 1988 No 133, Sch 2 (24). Am 1991 No 95, Sch 10 (9); 1996 No 39, Sch 4; 1997 No 42, Sch 1.8 [20]–[23]; 2006 No 53, Sch 1.5 [2]–[4]; 2006 No 58, Sch 1.33 [1] [2]; 2010 No 60, Sch 4 [3].
Sec 61RC	Ins 1991 No 95, Sch 10 (10). Am 1996 No 39, Sch 4. Rep 1997 No 42, Sch 1.8 [24]. Ins 2010 No 60, Sch 4 [4].
Sec 61RD	Ins 1992 No 35, Sch 1. Am 1992 No 57, Sch 2; 1993 No 111, Sch 6 (63); 1996 No 39, Sch 4; 1998 No 144, Sch 1.4 [2]–[4].
Sec 61RE	Ins 1997 No 149, Sch 1.7 [14]. Am 2010 No 60, Sch 4 [5].
Part 4, Div 7B	Ins 2000 No 100, Sch 6 [6].
Secs 61RF, 61RG	Ins 2000 No 100, Sch 6 [6]. Am 2011 No 62, Sch 2.37 [2]; 2012 No 42, Sch 2.38.
Sec 61RH	Ins 2000 No 100, Sch 6 [6].
Part 4, Div 8	Ins 1978 No 143, Sch 1 (3).
Sec 61S	Ins 1978 No 143, Sch 1 (3).
Sec 61T	Ins 1978 No 143, Sch 2 (27).
Sec 61U	Ins 1987 No 214, Sch 1 (12). Rep 1988 No 133, Sch 2 (22). Ins 1992 No 102, Sch 6 (3). Am 1996 No 39, Sch 4.
Sec 61V	Ins 1992 No 102, Sch 6 (3). Am 1996 No 39, Sch 4.
Sec 61VA	Ins 2006 No 53, Sch 1.5 [5].
Part 4A	Ins 2003 No 77, Sch 12 [11].
Sec 61W	Ins 2003 No 77, Sch 12 [11]. Am 2005 No 91, Sch 3.13 [8]; 2022 No 29, Sch 2.9[3] [4].
Sec 61WA	Ins 2003 No 77, Sch 12 [11].
Sec 61WB	Ins 2003 No 77, Sch 12 [11]. Am 2008 No 114, Sch 1.24; 2022 No 29, Sch 2.9[3].
Secs 61WC, 61WD	Ins 2003 No 77, Sch 12 [11].
Part 5, heading	Rep 1991 No 95, Sch 10 (11). Ins 1993 No 42, Sch 1. Am 2005 No 52, Sch 6 [8].
Part 5	Rep 1991 No 95, Sch 10 (11). Ins 1993 No 42, Sch 1.
Sec 62	Am 1967 No 93, sec 2 (1) (i). Subst 1972 No 66, sec 7 (a). Rep 1991 No 95, Sch 10 (11). Ins 1993 No 42, Sch 1. Am 2009 No 56, Sch 4.70.
Sec 62A	Ins 2005 No 52, Sch 6 [9].
Sec 63	Am 1967 No 93, sec 2 (1) (j); 1972 No 66, sec 7 (b). Rep 1991 No 95, Sch 10 (11). Ins 1993 No 42, Sch 1. Am 2005 No 52, Sch 6 [10].
Sec 64	Am 1919 No 30, sec 3 (r); 1967 No 93, sec 2 (1) (k). Subst 1970 No 7, sec 6 (1) (a). Am 1972 No 66, sec 7 (c). Subst 1988 No 133, Sch 2 (25). Rep 1991 No 95, Sch 10 (11). Ins 1993 No 42, Sch 1. Am 1996 No 39, Sch 4; 2005 No 52, Sch 6 [11].
Sec 65	Am 1967 No 93, sec 2 (1) (l). Subst 1970 No 7, sec 6 (1) (b); 1972 No 66, sec 7 (d). Rep 1991 No 95, Sch 10 (11). Ins 1993 No 42, Sch 1. Am 2005 No 52, Sch 6 [12] [13].
Sec 66	Am 1967 No 93, sec 2 (1) (m); 1972 No 66, sec 7 (e). Rep 1983 No 21, Sch 10 (9).
Sec 66A	Ins 1955 No 6, sec 11 (b). Am 1967 No 93, sec 2 (1) (n). Subst 1972 No 66, sec 7 (f). Rep 1991 No 95, Sch 10 (11).
Sec 67	Rep 1983 No 21, Sch 10 (9).
Sec 68	Rep 1972 No 66, sec 7 (g).
Sec 69	Rep 1955 No 6, sec 11 (c). Ins 1971 No 7, sec 4 (1) (h). Rep 1991 No 95, Sch 10 (11).
Part 6, heading	Subst 1978 No 143, Sch 4 (2). Rep 1987 No 214, Sch 1 (13).
Part 6	Rep 1987 No 214, Sch 1 (13).
Sec 69A	Ins 1976 No 4, Sch 5. Subst 1978 No 143, Sch 4 (3). Am 1980 No 50, Sch 1 (1). Rep 1987 No 214, Sch 1 (13).
Sec 70	Am 1919 No 30, sec 3 (s); 1944 No 11, sec 8 (a); 1960 No 36, sec 8 (1) (n); 1975 No 98, Sch 8 (1). Subst 1978 No 143, Sch 4 (4). Am 1980 No 50, Sch 1 (2); 1985 No 155, Sch 2 (1) (am 1986 No 218, Sch 47); 1987 No 48, Sch 32. Rep 1987 No 214, Sch 1 (13).
Sec 70A	Ins 1978 No 143, Sch 4 (5). Rep 1987 No 214, Sch 1 (13).
Sec 71	Subst 1960 No 36, sec 8 (1) (o); 1978 No 143, Sch 4 (6). Am 1980 No 187, Sch 1. Rep 1987 No 214, Sch 1 (13).
Sec 72	Subst 1978 No 143, Sch 4 (7). Rep 1987 No 214, Sch 1 (13).
Sec 72A	Ins 1978 No 143, Sch 4 (7). Rep 1987 No 214, Sch 1 (13).
Sec 73	Am 1975 No 98, Sch 8 (2); 1978 No 143, Sch 4 (8); 1980 No 50, Sch 1 (3). Rep 1987 No 214, Sch 1 (13).
Sec 74	Am 1983 No 21, Sch 3 (1); 1985 No 46, Sch 12 (6). Rep 1987 No 214, Sch 1 (13).
Sec 74A	Ins 1983 No 21, Sch 3 (2). Subst 1985 No 46, Sch 12 (7). Rep 1987 No 214, Sch 1 (13).
Sec 75	Am 1944 No 11, sec 8 (b); 1960 No 36, sec 8 (1) (p); 1975 No 98, Sch 8 (3); 1976 No 4, Sch 5; 1977 No 137, Sch 5 (18); 1978 No 143, Sch 4 (9); 1980 No 187, Sch 1; 1984 No 153, Sch 16; 1985 No 155, Sch 2 (2). Rep 1987 No 214, Sch 1 (13).
Sec 75A	Ins 1944 No 11, sec 9 (a). Am 1985 No 47, Sch 1 (2); 1985 No 155, Schs 1 (18), 2 (3). Rep 1987 No 214, Sch 1 (13).
Sec 75B	Ins 1978 No 143, Sch 4 (10). Rep 1987 No 214, Sch 1 (13).
Sec 76	Am 1919 No 30, sec 3 (t). Subst 1976 No 4, Sch 5. Am 1978 No 143, Sch 4 (11); 1985 No 47, Sch 1 (3). Rep 1987 No 214, Sch 1 (13).
Sec 77	Am 1960 No 36, sec 8 (1) (q). Subst 1976 No 4, Sch 5. Rep 1987 No 214, Sch 1 (13).
Sec 78	Am 1978 No 143, Sch 4 (12); 1980 No 50, Sch 1 (4); 1985 No 155, Sch 2 (4). Rep 1987 No 214, Sch 1 (13).
Sec 79	Subst 1960 No 36, sec 8 (1) (r). Am 1978 No 143, Sch 4 (13). Rep 1987 No 214, Sch 1 (13).
Sec 80	Am 1944 No 11, sec 9 (b). Subst 1978 No 143, Sch 4 (14). Rep 1987 No 214, Sch 1 (13).
Sec 80A	Ins 1960 No 36, sec 8 (1) (s). Rep 1987 No 214, Sch 1 (13).
Sec 81	Subst 1976 No 101, Sch 8 (15). Rep 1987 No 214, Sch 1 (13).
Sec 81A	Ins 1983 No 21, Sch 1 (5). Am 1985 No 155, Sch 1 (19). Rep 1987 No 214, Sch 1 (13).
Sec 81B	Ins 1985 No 46, Sch 11 (3). Am 1985 No 155, Sch 1 (20). Rep 1987 No 214, Sch 1 (13).
Sec 82	Am 1975 No 98, Sch 13 (13). Subst 1983 No 21, Sch 5. Rep 1987 No 214, Sch 1 (13).
Sec 82A	Ins 1983 No 21, Sch 5. Rep 1987 No 214, Sch 1 (13).
Sec 83	Subst 1928 No 47, sec 4 (1). Rep 1987 No 214, Sch 1 (13).
Sec 84	Subst 1983 No 21, Sch 4 (3). Rep 1987 No 214, Sch 1 (13).
Sec 84A	Ins 1919 No 30, sec 3 (u). Am 1935 No 26, sec 7; 1944 No 11, sec 9 (c). Moved to Part 7, 1987 No 214, Sch 1 (14). Am 1996 No 39, Sch 4. Rep 2015 No 58, Sch 3.85 [6].
Sec 85	Am 1944 No 11, sec 9 (d); 1983 No 21, Sch 10 (10). Subst 1986 No 129, Sch 1. Rep 1987 No 214, Sch 1 (15). Ins 1991 No 95, Sch 10 (12). Subst 1993 No 111, Sch 6 (64). Am 1996 No 39, Sch 4. Subst 1997 No 42, Sch 1.8 [25].
Sec 85A	Ins 1983 No 21, Sch 10 (11). Rep 1987 No 214, Sch 1 (16). Ins 2008 No 28, Sch 2.4.
Sec 86	Subst 1937 No 35, Second Sch Am 1965 No 37, sec 2 (1); 1975 No 98, Sch 13 (14); 1985 No 47, Sch 1 (4); 1985 No 155, Sch 3 (3); 1987 No 48, Sch 32; 1992 No 112, Sch 1; 1996 No 39, Sch 4.
Sec 86A	Ins 1988 No 133, Sch 2 (26). Am 1991 No 95, Sch 10 (13); 1996 No 39, Sch 4.
Sec 87	Am 1965 No 37, sec 2 (1); 1992 No 112, Sch 1; 1996 No 39, Sch 4.
Sec 88	Subst 1987 No 214, Sch 1 (17). Am 1996 No 39, Sch 4.
Sec 88A	Ins 1948 No 9, sec 4 (1) (q). Am 1960 No 36, sec 8 (1) (t); 1965 No 37, sec 2 (1); 1967 No 93, sec 2 (1) (o); 1975 No 98, Sch 9; 1985 No 155, Sch 1 (21). Subst 1987 No 214, Sch 1 (18). Am 1996 No 39, Sch 4; 2008 No 75, Sch 2.14.
Sec 89	Rep 1976 No 101, Sch 8 (16). Ins 1993 No 42, Sch 4. Am 1996 No 39, Sch 4.
Sec 89A	Ins 1944 No 11, sec 9 (e). Am 1955 No 6, sec 11 (d); 1985 No 46, Sch 12 (8); 1996 No 39, Sch 4.
Sec 90, short heading	Rep 1987 No 40, Sch 1 (20).
Sec 90	Am 1975 No 98, Sch 13 (15). Rep 1988 No 133, Sch 1 (35).
Sec 91, short heading	Rep 1969 No 72, sec 3 (1) (m).
Sec 91	Subst 1969 No 72, sec 3 (1) (m). Am 1971 No 7, sec 4 (1) (i); 1972 No 66, sec 8 (a); 1975 No 98, Schs 6 (4), 11; 1976 No 101, Sch 8 (17); 1985 No 46, Sch 1 (6); 1985 No 155, Sch 1 (22); 1987 No 40, Sch 1 (19); 1991 No 95, Sch 10 (14); 1996 No 39, Sch 4; 1998 No 72, Sch 1.4 [12]; 2000 No 100, Sch 6 [7].
Sec 91A	Ins 1972 No 66, sec 8 (b). Am 1976 No 101, Sch 8 (18). Subst 1988 No 133, Sch 2 (27). Am 1993 No 111, Sch 6 (65); 1996 No 39, Sch 4.
Secs 91B, 91C	Ins 1997 No 149, Sch 1.7 [15].
Sec 92, short heading	Am 1975 No 98, Sch 13 (16) (a) Rep 1987 No 40, Sch 1 (20).
Sec 92	Am 1935 No 26, sec 2 (i). Subst 1970 No 7, sec 7. Am 1972 No 66, sec 8 (c); 1975 No 98, Sch 13 (16) (b) (c); 1977 No 137, Sch 5 (19). Subst 1988 No 133, Sch 2 (28). Am 1997 No 149, Sch 1.7 [16] [17]; 2009 No 56, Sch 4.70.
Sec 92AA	Ins 1988 No 133, Sch 2 (29). Rep 2005 No 52, Sch 6 [14].
Sec 92A	Ins 1975 No 98, Sch 10. Am 1976 No 101, Schs 3 (25), 8 (19); 1980 No 50, Schs 4, 6 (5). Rep 1988 No 133, Sch 2 (30).
Sec 93	Am 1977 No 137, Sch 5 (20). Subst 1988 No 133, Sch 2 (31). Rep 1990 No 99, Sch 3.
Sec 94, short heading	Ins 1935 No 26, sec 5 (g). Rep 1987 No 40, Sch 1 (20).
Sec 94	Ins 1935 No 26, sec 5 (g). Am 1937 No 35, Second Sch. Subst 1944 No 11, sec 9 (f). Am 1948 No 9, sec 4 (1) (r); 1951 No 53, sec 6 (1) (h); 1960 No 36, sec 8 (1) (u); 1971 No 7, sec 4 (1) (j); 1976 No 101, Sch 8 (20). Rep 1988 No 133, Sch 2 (32).
Sec 94A	Ins 1985 No 46, Sch 13 (1).
Sec 94B	Ins 1988 No 133, Sch 1 (36).
Sec 94C	Ins 1993 No 111, Sch 6 (66).
Part 8	Ins 1975 No 98, Sch 12 (2).
Secs 95–98	Ins 1975 No 98, Sch 12 (2).
Sec 99	Ins 1975 No 98, Sch 12 (2). Am 1991 No 95, Sch 10 (15); 1996 No 39, Sch 4.
Sec 100	Ins 1975 No 98, Sch 12 (2). Am 1996 No 39, Sch 4.
Secs 101, 102	Ins 1975 No 98, Sch 12 (2).
Sec 103	Ins 1975 No 98, Sch 12 (2). Rep 1976 No 101, Sch 3 (26).
Part 9	Ins 1980 No 50, Sch 5 (2).
Sec 104	Ins 1980 No 50, Sch 5 (2). Am 1991 No 94, Sch 1.
Secs 105, 106	Ins 1980 No 50, Sch 5 (2).
Sec 107	Ins 1980 No 50, Sch 5 (2). Am 1996 No 39, Sch 4.
Sec 108	Ins 1980 No 50, Sch 5 (2). Am 1991 No 94, Sch 1; 1996 No 39, Sch 4.
Sch 1	Am 1919 No 30, sec 3 (v); 1948 No 9, secs 2 (1) (j), 4 (1) (t); 1955 No 6, sec 10 (1) (b); 1960 No 36, sec 4 (1) (c); 1963 No 3, sec 10 (1) (d). Subst 1965 No 37, sec 3 (1) (h). Rep 1976 No 101, Sch 3 (27). Editorial note. Order published in Gazette No 7 of 17.1.1992, p 271 revoked by Gazette No 26 of 21.2.1992, p 1062.
Sch 2	Subst 1965 No 37, sec 1 (h). Rep 1983 No 21, Sch 10 (12).
Sch 3	Am 1919 No 30, sec 3 (w); 1931 No 59, sec 82; GG No 194 of 19.10.1934, p 3809; GG No 175 of 11.10.1935, p 3995; GG No 50 of 14.5.1943, p 861; 1949 No 11, sec 36 (1); GG No 180 of 24.11.1950, p 3515; 1953 No 34, sec 41 (b); GG No 148 of 23.12.1955, p 3782; 1960 No 36, sec 8 (1) (v); 1964 No 29, sec 34 (1) (c); 1964 No 72, sec 38 (1) (b); GG No 118 of 16.10.1964, p 3197; 1968 No 37, sec 33 (1) (b); 1970 No 29, First Sch, Part 2; GG No 165 of 31.12.1970, p 5203; GG No 168 of 30.6.1972, p 2541; 1972 No 72, Sch; GG No 103 of 23.8.1974, p 3312; GG No 126 of 18.10.1974, p 4107; GG No 137 of 15.11.1974, pp 4412, 4471; GG No 12 of 10.1.1975, pp 135, 136; GG No 27 of 31.1.1975, p 336; 1976 No 34, Sch 6; GG No 135 of 15.10.1976, p 4425; GG No 145 of 12.11.1976, p 4981; GG No 20 of 25.2.1977, p 723; GG No 92 of 19.8.1977, p 3551; GG No 143 of 18.11.1977, pp 5092, 5093; GG No 29 of 3.3.1978, p 722; GG No 56 of 19.5.1978, p 1863; GG No 162 of 17.11.1978, p 4713; 1979 No 208, Sch 4, Part 2; GG No 105 of 10.8.1979, p 3880; 1980 No 177, sec 3; 1981 No 90, Sch 1; GG No 193 of 18.12.1981, p 6650; GG No 2 of 3.1.1984, p 13; GG No 99 of 27.6.1986, p 3003; 1986 No 205, Sch 2; GG No 10 of 16.1.1987, p 203; 1987 No 124, sec 36; 1987 No 284, Sch 1; GG No 56 of 18.3.1988, pp 1764, 1765; GG No 167 of 4.11.1988, p 5739; 1988 No 114, Sch 4; GG No 44 of 14.4.1989, p 1964. Subst 1988 No 133, Sch 2 (33) (am 1989 No 89). Am 1989 No 195, Sch 1; GG No 18 of 2.2.1990, p 842; GG No 31 of 2.3.1990, p 1800; GG No 44 of 30.3.1990, p 2591; 1990 No 16, Sch 2 (am 1990 No 108); GG No 76 of 15.6.1990, p 4890; 1990 No 48, Sch 2, GG No 115 of 28.9.1990, p 8685; 1990 No 78, Sch 2; 1990 No 117, Sch 4; 1990 No 118, Sch 3; GG No 183 of 28.12.1990, p 11473; GG No 31 of 15.2.1991, p 1251; GG No 37 of 1.3.1991, p 1705; GG No 62 of 26.4.1991, p 3212; GG No 121 of 30.8.1991, p 7452; GG No 174 of 13.12.1991, p 10362; 1991 No 38, Sch 2; 1991 No 53, Sch 1; 1991 No 88, Sch 5; 1991 No 94, Sch 1; 1991 No 96, Sch 6; GG No 18 of 7.2.1992, p 695; GG No 26 of 21.2.1992, p 1062; GG No 51 of 24.4.1992, p 2870; GG No 55 of 1.5.1992, p 3026; GG No 60 of 15.5.1992, p 3313; 1992 No 15, Sch 4; 1992 No 20, Sch 2; 1992 No 57, Sch 2; 1992 No 105, Sch 2; GG No 7 of 22.1.1993, p 170; GG No 41 of 30.4.1993, p 1962; GG No 89 of 13.8.1993, pp 4527, 4528; GG No 110 of 8.10.1993, pp 6137, 6138; GG No 121 of 5.11.1993, p 6591; 1993 No 111, Sch 6 (67); GG No 142 of 24.12.1993, p 7445 (see also GG No 35 of 11.2.1994, p 682); GG No 46 of 18.3.1994, p 1190; GG No 73 of 27.5.1994, p 2445; GG No 93 of 15.7.1994, p 3655; GG No 99 of 29.7.1994, p 4032; GG No 113 of 2.9.1994, p 5486; GG No 150 of 11.11.1994, p 6676; 1994 No 64, Sch 3; 1994 No 73, Sch 2; 1994 No 82, Sch 6; 1994 No 88, Sch 7; GG No 28 of 10.3.1995, p 1245; 1995 No 13, Sch 4; GG No 74 of 16.6.1995, p 3182; 1995 No 18, Sch 5; GG No 83 of 7.7.1995, p 3614; GG No 145 of 1.12.1995, p 8123; 1995 No 95, Sch 4; 1995 No 96, Sch 2; GG No 67 of 7.6.1996, p 2921; 1996 No 39, Sch 4; 1996 No 40, Schs 2.7, 3.7; 1996 No 56, Sch 2; GG No 99 of 30.8.1996, p 5912; GG No 117 of 18.10.1996, p 6965; 1996 No 85, Sch 3.9; 1996 No 90, Sch 2.14; 1996 No 121, Sch 1.22 [3]; 1996 No 122, Sch 7.17; GG No 15 of 7.2.1997, p 387 (see also GG No 22 of 28.2.1997, p 1218); GG No 24 of 7.3.1997, p 1364; GG No 57 of 30.5.1997, p 3509; 1997 No 43, Sch 4.4; 1997 No 62, Sch 1.12; GG No 107 of 3.10.1997, p 8379; GG No 119 of 7.11.1997, p 8973; 1997 No 124, Sch 2.5; 1997 No 154, Sch 6.47; GG No 149 of 19.12.1997, p 10212 (see also GG No 32 of 20.2.1998, p 853); 1998 No 8, Sch 2.13; 1998 No 68, Sch 2.18; 1998 No 110, Sch 1.8; 1998 No 143, Sch 6.29; 1998 No 145, Sch 5.19 [1] [2]; 1998 No 170, Sch 3.21; 1999 No 5, Sch 5.10 [1]; GG No 75 of 30.6.1999, p 4585; GG No 86 of 30.7.1999, p 5295; GG No 101 of 1.9.1999, p 8282; GG No 81 of 30.6.2000, p 5806; 2000 No 89, Sch 2.11 [1]; 2000 No 102, Sch 3.17 [1] [2]; GG No 46 of 2.3.2001, p 1094; GG No 78 of 4.5.2001, p 2230; 2001 No 35, Sch 3.6 [1]; GG No 108 of 6.7.2001, p 5236; 2001 No 52, Sch 1.13; 2001 No 58, Sch 3.12 [1]; 2001 No 59, Sch 3.8 [1]; 2001 No 129, Sch 3.6; GG No 48 of 22.2.2002, p 1023; GG No 82 of 3.5.2002, p 2603; GG No 89 of 24.5.2002, p 3227; 2002 No 38, Sch 5.16; 2002 No 39, Sch 5.11; GG No 142 of 6.9.2002, p 7933; GG No 210 of 8.11.2002, p 9471; GG No 77 of 24.4.2003, p 4573; 2003 No 17, Sch 3.14 [1]; GG No 116 of 25.7.2003, p 7466; GG No 126 of 15.8.2003, p 7922; GG No 185 of 21.11.2003, p 10666; 2003 No 82, Sch 1.42 [3]; 2003 No 96, Sch 3.21; 2003 No 99, Sch 2.9; GG No 197 of 19.12.2003, p 11449; 2004 No 36, Sch 3.14; 2004 No 40, Sch 3.19; 2004 No 64, Sch 2.8; GG No 124 of 23.7.2004, pp 6052, 6054; GG No 131 of 6.8.2004, p 6357; GG No 153 of 1.10.2004, p 7797; 2004 No 91, Sch 2.76 [1]; GG No 200 of 17.12.2004, p 9395; GG No 204 of 24.12.2004, p 9704; 2005 (99), Sch 1; 2005 (170), cl 3; 2005 (282), cl 3; 2005 (323), cl 3; 2006 No 58, Sch 1.33 [3]; 2006 No 120, Sch 2.97; 2007 No 22, Sch 5.15 [1]; 2008 (72), cl 3; 2008 (96), Sch 1 [1] [2]; 2008 (169), cl 3; 2008 No 69, Sch 2.3; 2008 No 112, Sch 6.32, 2009 (14), cl 3; 2009 (130), cl 3; 2009 No 21, Sch 3.14; 2010 (133), cl 3 (1) (2); 2010 No 31, Schs 2.7, 3.8; 2010 (432), cl 3; 2011 (143), cl 3 (1) (2); 2011 (355), cl 2; 2011 No 41, Schs 3.7, 4.8, 5.56; 2011 No 62, Sch 3.35 [2]; 2012 (344), cl 3; 2012 No 95, Sch 2.36; 2013 (95), cl 3; 2013 (191), cl 3; 2013 (203), cl 3; 2013 (398), cl 3; 2013 (405), cl 3; 2013 (500), cl 3; 2013 No 75, Sch 2.11; 2014 (9), cl 3; 2014 (282), cl 3; 2014 (571), cl 3; 2014 No 74, Sch 3.35; 2014 No 88, Sch 1.28; 2014 (860), cl 3; 2015 (25), cl 3; 2015 No 15, Sch 4.10; 2015 No 19, Sch 15.21 [1]; 2015 No 48, Sch 2.7; 2015 No 58, Sch 3.85 [7]; 2015 (769), cl 3; 2015 (774) cl 3; 2015 (778), cl 3; 2016 (66), cl 3; 2016 No 27, Schs 3, 5.11; 2016 (568), cl 3; 2016 (779), cl 3 (1) (2); 2017 (111), cl 3; 2017 (112), cl 3; 2017 (339), cl 3; 2017 (401), cl 3; 2018 (72), cl 3; 2018 (359), Sch 1; 2018 (360), cl 3; 2018 (543), cl 3; 2018 (733), cl 3; 2020 (603), cl 3; 2021 (278), cl 3; 2021 (494), cl 3; 2021 (495), cl 3; 2021 (774), sec 3; 2022 (69), sec 3; 2022 (154), sec 3; 2022 (419), sec 3; 2022 (695), sec 3; 2023 (27), sec 3; 2025 No 48, Sch 4.12.
Sch 4	Ins 1944 No 11, sec 5 (b). Am 1948 No 9, secs 2 (1) (k), 4 (1) (u); 1955 No 6, sec 10 (1) (c); 1960 No 36, sec 4 (1) (c); 1963 No 3, sec 10 (1) (d). Subst 1965 No 37, sec 3 (1) (h). Am 1967 No 93, sec 2 (1) (p). Rep 1976 No 101, Sch 3 (27).
Sch 5	Ins 1951 No 53, sec 6 (1) (i). Am 1955 No 6, sec 10 (1) (d); 1960 No 36, sec 4 (1) (c); 1963 No 3, sec 10 (1) (d). Subst 1965 No 37, sec 3 (1) (h). Rep 1976 No 101, Sch 3 (27).
Sch 6	Ins 1955 No 6, sec 9 (f). Am 1960 No 36, sec 4 (1) (c); 1963 No 3, sec 10 (1) (d). Subst 1965 No 37, sec 3 (1) (h). Rep 1972 No 66, sec 9.
Sch 7	Ins 1963 No 3, Sch. Subst 1965 No 37, sec 3 (1) (h); 1977 No 137, Sch 6.
Sch 8	Ins 1963 No 3, Sch. Subst 1965 No 37, sec 3 (1) (h); 1977 No 137, Sch 6. Rep 1988 No 133, Sch 1 (37).
Sch 9	Ins 1963 No 3, Sch. Subst 1965 No 37, sec 3 (1) (h); 1977 No 137, Sch 6.
Sch 10	Ins 1963, No 3, Sch. Subst 1965 No 37, sec 3 (1) (h); 1977 No 137, Sch 6. Rep 1988 No 133, Sch 1 (37).
Schs 11–14	Ins 1963 No 3, Sch. Subst 1965 No 37, sec 3 (1) (h). Rep 1972 No 66, sec 9.
Sch 15	Ins 1969 No 72, sec 3 (1) (n). Rep 1977 No 137, Sch 1 (18).
Sch 16	Ins 1976 No 101, Sch 8 (21).
Sch 17	Ins 1977 No 137, Sch 1 (19). Am 1988 No 133, Schs 1 (38), 2 (34); 1996 No 39, Sch 4; 2003 No 82, Sch 1.42 [2].
Sch 18	Ins 1978 No 143, Sch 1 (4). Am 1983 No 21, Sch 8 (6); 1988 No 133, Sch 1 (39); 1998 No 72, Sch 1.4 [13].
Sch 19	Ins 1978 No 143, Sch 2 (28). Am 1996 No 39, Sch 4.
Sch 20	Ins 1985 No 46, Sch 13 (2). Am 1985 No 155, Sch 1 (23).
Sch 21	Ins 1985 No 155, Sch 3 (4). Am 1987 No 214, Sch 1 (19); 1996 No 39, Sch 4; 1996 No 92, Sch 1.9 (7).
Sch 22	Ins 1988 No 133, Sch 1 (40). Am 1988 No 133, Sch 2 (35).
Sch 23, heading	Ins 1988 No 133, Sch 2 (36). Am 1998 No 144, Sch 2.5 [30].
Sch 23	Ins 1988 No 133, Sch 2 (36). Am 1993 No 42, Sch 1; 1993 No 111, Sch 6 (68); 1996 No 39, Sch 4; 1998 No 144, Sch 2.5 [31] [32]; 2005 No 52, Sch 6 [15]–[17].
Sch 24	Ins 1992 No 35, Sch 2. Am 1998 No 144, Sch 2.5 [33]–[36]; 2005 No 52, Sch 6 [18].
Sch 25	Ins 1993 No 111, Sch 6 (69). Am 1996 No 92, Sch 1.9 (8) (9); 1997 No 42, Sch 1.8 [26]; 1997 No 149, Sch 1.7 [18] [19]; 1998 No 34, Sch 1.7 [4] [5]; 1998 No 72, Sch 1.4 [14] [15]; 1998 No 144, Sch 2.5 [37] [38]; 1999 No 6, Sch 1.5 [3]; 1999 No 31, Sch 1.50 [4]; 1999 No 86, Sch 2.6 [15] [16]; 2000 No 100, Sch 6 [8] [9]; 2000 No 114, Sch 1.6 [13] [14]; 2002 No 110, Sch 7 [4]; 2003 No 77, Sch 12 [12]; 2005 No 52, Sch 6 [19] [20]; 2005 No 85, Sch 2.6 [2]; 2006 No 53, Sch 1.5 [6]; 2007 No 28, Sch 3 [8]; 2007 No 82, Sch 4.20 [1] [2]; 2010 No 19, Sch 3.106 [11] [12]; 2010 No 60, Sch 4 [6].
Sch 26	Ins 1998 No 144, Sch 1.4 [5]. Am GG No 27 of 5.3.1999, p 1771. Subst 1999 No 6, Sch 1.5 [4]. Am 1999 No 5, Sch 5.10 [2]; GG No 55 of 5.5.2000, p 3734; 2000 No 77, Sch 3.8; 2000 No 89, Sch 2.11 [2]; 2000 No 102, Sch 3.17 [3]; 2001 No 35, Sch 3.6 [2]; 2001 No 58, Sch 3.12 [2]; 2001 No 59, Sch 3.8 [2]; 2001 No 107, Sch 7.10 [2]; 2002 No 42, Sch 4.11; 2002 No 55, Sch 1.10; 2003 No 17, Sch 3.14 [2]; 2003 No 82, Sch 1.42 [4]; 2004 No 91, Sch 2.76 [2] [3]; 2006 No 58, Sch 1.33 [3]; 2006 No 120, Sch 2.97; 2007 No 22, Sch 5.15 [2]; 2011 No 27, Sch 2.55; 2011 No 41, Sch 5.56; 2011 No 62, Sch 3.35 [2]; 2012 No 95, Sch 2.36; 2012 No 96, Sch 4.45 [1] [2]; 2014 No 64, Sch 2.13; 2015 No 15, Sch 4.10; 2015 No 19, Sch 15.21 [2]; 2016 No 27, Sch 3; 2025 No 48, Sch 4.12.
The whole Act (except the definition of “Spouse” in sec 3 (1) and Sch 25)	Am 2000 No 114, Sch 1.6 [3] (insert “or de facto partner” after “spouse” wherever occurring).

The whole Act (except the definition of “Spouse” in sec 3 (1) and Sch 25)	Am 2000 No 114, Sch 1.6 [4] (insert “or de facto partner’s” after “spouse’s” wherever occurring).
The whole Act (except the definition of “Spouse” in sec 3 (1) and Sch 25)	Am 2000 No 114, Sch 1.6 [5] (insert “or de facto partners’” after “spouses’” wherever occurring).
The whole Act (except the definition of “Spouse” in sec 3 (1) and Sch 25)	Am 2000 No 114, Sch 1.6 [6] (insert “or de facto partners” after “spouses” wherever occurring).
The whole Act (except sec 3 (1) and Sch 25)	Am 2000 No 114, Sch 1.6 [7] (“de facto spouse” omitted wherever occurring, “de facto partner” inserted instead).