Superannuation Act 1922 (Cth)

Superannuation Act 1922

No. 33, 1922

Compilation No. 28

Compilation date: 11 December 2024

Includes amendments: Act No. 115, 2024

About this compilation

This compilation

This is a compilation of the Superannuation Act 1922 that shows the text of the law as amended and in force on 11 December 2024 (the compilation date).

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

Uncommenced amendments

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

Application, saving and transitional provisions for provisions and amendments

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

Editorial changes

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

Modifications

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

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

An Act to provide Superannuation Benefits for Persons employed by the Commonwealth and by certain Commonwealth Authorities and to make provision for the families of those persons

Part IPreliminary 1Short title

This Act may be cited as the Superannuation Act 1922.

2Commencement

(1)
This Act shall, except where otherwise provided, commence on a date to be fixed by proclamation.
(2)
The date so fixed is, in this Act, referred to as the commencement of this Act.

3Operation of this Act on or after 1 July 2011

For the purposes of applying this Act on or after 1 July 2011, any reference to the Board, the Commissioner or the Commissioner for Superannuation is, unless the context otherwise requires, taken to be a reference to CSC.

4Interpretation

(1)
In this Act, unless the contrary intention appears:
Actuary means a Fellow or Associate of the Institute of Actuaries (London), or a Fellow or Associate of the Faculty of Actuaries (Edinburgh), or any other person of whose actuarial knowledge and experience the Governor‑General approves.
Approved authority means the Australian Broadcasting Commission, the Capital Territory Health Commission, the Australian National University, Aboriginal Hostels Limited and the Darwin Community College and includes such other Commonwealth authorities as are specified by the regulations to be approved authorities for the purposes of this Act.
Children includes children adopted by a contributor or by a contributor to the Provident Account and dependent on him at the time of his death.
Commissioner has the same meaning as in the Superannuation Act 1976.
Commissioner for Superannuation has the same meaning as Commissioner.
Contributor means an employee who is or has been contributing under this Act to the Fund.
CSC (short for Commonwealth Superannuation Corporation) has the same meaning as in the Governance of Australian Government Superannuation Schemes Act 2011.
decision has the same meaning as in the Administrative Review Tribunal Act 2024.
decision of CSC means a decision of CSC, or a delegate of CSC, under this Act or the regulations.
Department means any Department under the administration of a Minister of State for the Commonwealth.
eligible child means:
1. (a)
  in relation to a deceased contributor or deceased pensioner, a child of the contributor or pensioner who is:
  1. (i)
    under the age of 18 years; or
  2. (ii)
    a child:
    1. (A)
      who has reached the age of 18 years but is under the age of 21 years; and
    2. (B)
      who is receiving full‑time education at a school, college or university; or
  3. (iii)
    a child:
    1. (A)
      who has reached the age of 21 years but is under the age of 25 years; and
    2. (B)
      who is receiving full‑time education at a school, college or university; and
    3. (C)
      where the child was born before the death of the contributor or pensioner—who was living with, or, in the opinion of the Commissioner, was wholly or substantially dependent upon, the contributor or pensioner immediately before that death; and
    4. (D)
      where the child was born after the death of the contributor or pensioner—who, in the opinion of the Commissioner, would have been living with, or wholly or substantially dependent upon the contributor or pensioner immediately before that death if the child had been born before that death; and
2. (b)
  in relation to a person, being the widow, widower, wife or husband of a deceased contributor or a deceased pensioner, a child of the person who is:
  1. (i)
    a child of the kind referred to in subparagraph (a)(i);
  2. (ii)
    a child of the kind referred to in subparagraph (a)(ii); or
  3. (iii)
    a child:
    1. (A)
      of the kind referred to in sub‑subparagraphs (a)(iii)(A) and (B); and
    2. (B)
      who was born before the death of the contributor or pensioner and, in the opinion of the Commissioner, was wholly or substantially dependent upon the contributor or pensioner immediately before that death;
Employee means a person employed in a permanent capacity by the Commonwealth, who is by the terms of his employment required to give his whole time to the duties of his employment, and includes a person employed under section 81D or 81P of the Commonwealth Public Service Act 1922‑1947 who, immediately prior to his becoming so employed, was a contributor to a State Fund as defined by section 101 of this Act, but does not include a person who is a Judge as defined by subsection (1) of section 4 of the Judges’ Pensions Act 1968.
pension includes associate pension under section 93DB.
Reconsideration Advisory Committee means a Committee established under section 128.
Salary means salary or wages, and includes the value of allowances such as allowances for rent, house allowed rent free, light, fuel, rations, and fees allowed regularly as emoluments of office, but does not include bonuses, overtime payments, or allowances for forage, equipment, climatic disadvantages, cost of living or travelling expenses.
Service means service under, or employment by, the Commonwealth or an approved authority and, in relation to any qualifying period of employment, includes:
1. (a)
  continuous service as a member of the Permanent Navy, the Regular Army or the Permanent Air Force; and
2. (b)
  where an employee is transferred from the service of a State or Territory to the service of the Commonwealth, such permanent service of the employee under the State or Territory as is continuous with his service under the Commonwealth.
The Board means the Superannuation Board constituted by this Act.
The Defence Forces Retirement Benefits Fund means the Defence Forces Retirement Benefits Fund established under the Defence Forces Retirement Benefits Act 1948‑1968.
The Fund means the Superannuation Fund established under this Act.
The maximum age for retirement means the age of sixty‑five years, or, in the case of a contributor the age for whose retirement is fixed by law at an earlier age than sixty‑five years, the age so fixed.
The new Superannuation Fund means the Superannuation Fund established by the Superannuation Act 1976.
The Provident Account means the Provident Account established under Part V.
The Public Service Arbitrator means the Public Service Arbitrator holding office under the Public Service Arbitration Act 1920‑1969 and includes a Deputy Public Service Arbitrator holding office under that Act.
The Public Service Board means the Public Service Board constituted under the Public Service Act 1922‑1950.
The Superannuation Fund Investment Trust means the Superannuation Fund Investment Trust established by the Superannuation Act 1976.
(1B)
A person, other than a person who has been retired on the ground of invalidity or of physical or mental incapacity to perform his duties, who is or becomes employed by the Commonwealth shall not be taken, for the purposes of this Act, to be employed otherwise than in a permanent capacity by reason only that his appointment was or is on probation and has not been confirmed.
(2)
References in this Act to the retirement of an employee upon his attaining the age of sixty‑five years shall include the case of an employee whose retirement takes place on the day before he attains the age of sixty‑five years.
(2A)
A reference in this Act to the pension, or to the number of units of pension, for which a contributor is contributing or for which he is a contributor shall be read as including a reference to any units of pension or fractions of a unit of pension for which he has completed payment of contributions and, unless the contrary intention appears, shall, subject to section 73 of the Superannuation Act 1959 and section 33 of the Superannuation Act 1963, also be read as including a reference to any units of pension in respect of which the whole or a part of his contributions has been deferred by virtue of either of those sections.
(2B)
Subject to this Act, where, in pursuance of this Act, an employee becomes liable, or elects, to contribute for or in respect of a unit of pension or an additional unit of pension, or a fraction of a unit of pension or of an additional unit of pension, he shall be deemed to be a contributor for or in respect of that unit or additional unit, or that fraction of a unit or of an additional unit, as from the date when he becomes liable to contribute, or elects to contribute, as the case may be.
(3)
Where an employee has been or is appointed, whether before or after the commencement of this Act, for a term of years to a statutory office under the Commonwealth, he shall, for the purposes of this Act, be deemed to continue to be an employee so long as he continues to be employed by the Commonwealth in that office (whether during or after the expiration of the term for which he was appointed) or in any other statutory office under the Commonwealth to which he may be appointed for a term of years.
(3A)
A reference in subsection (3) to a statutory office does not include a reference to a statutory office the holder of which is not required by the terms of his appointment to give the whole of his time to the duties of his office.
(4)
Where a person is the holder for a term of years of a statutory office under the Commonwealth (whether his appointment was made before or is made after the commencement of this subsection) and, by the terms of his appointment, that person is required to give the whole of his time to the duties of his office, the Minister may direct that that person be deemed to be an employee within the meaning of this section, and that person shall be deemed to be such an employee as from the date of the direction or from such earlier date (not being a date earlier than the date of appointment to the statutory office) as the Board determines.
(5)
Where:
1. (a)
  a person employed by the Commonwealth otherwise than in a permanent capacity is by the terms of his employment required to give the whole of his time to the duties of his employment;
2. (b)
  that person has been so employed for a continuous period of not less than three years; and
3. (c)
  the Public Service Board, or, on appeal from the Public Service Board, the Minister, certifies that that person’s employment is likely to be continued for a period of at least seven years;
the Minister may direct that that person be deemed to be an employee within the meaning of this section, and that person shall be deemed to be such an employee as from the date of the direction.
(5A)
Where:
1. (a)
  a person employed by the Commonwealth under the Australian Security Intelligence Organization Act 1956 otherwise than in a permanent capacity is by the terms of his employment required to give the whole of his time to the duties of his employment;
2. (b)
  that person has been so employed for a continuous period of not less than three years; and
3. (c)
  the Director‑General of Security certifies that that person’s employment is likely to be continued for a period of at least seven years;
the Director‑General of Security may direct that that person be deemed to be an employee within the meaning of this section, and that person shall be deemed to be such an employee as from the date of the direction.
(5B)
Where:
1. (a)
  a person referred to in paragraph (a) of subsection (5) or paragraph (a) of subsection (5A) was, during any period prior to the commencement of his employment by the Commonwealth, employed in employment within or outside Australia upon the termination of which:
  1. (i)
    a transfer value within the meaning of Division 2 of Part XA became payable to or in respect of him after the commencement of this subsection under a superannuation scheme applicable in relation to that employment;
  2. (ii)
    a prescribed pension within the meaning of that Division became payable to him under such a scheme; or
  3. (iii)
    any deferred benefits within the meaning of that Division became applicable in respect of him after the commencement of this subsection under such a scheme;
and was, during that period, a member of that superannuation scheme; and
1. (b)
  if the prior employment was employment in relation to which subparagraph (i) of paragraph (a) applies—an amount equal to the amount of the transfer value referred to in that subparagraph has been paid to the Board in accordance with subsection (1) of section 119J;
then subsection (5) or subsection (5A), as the case may be, has effect in relation to the person subject to the modifications referred to in subsection (5C) of this section.
(5C)
The modifications referred to in subsection (5B) are as follows:
1. (a)
  any period of the prior employment shall be deemed, for the purposes of paragraph (b) of subsection (5) or paragraph (b) of subsection (5A), as the case may be, to have been a period of employment of the same nature as the employment of the person referred to in paragraph (a) of that subsection and to have been continuous with that employment;
2. (b)
  if the total of the periods of the prior employment is more than three years but less than ten years—the reference in paragraph (c) of subsection (5) or subsection (5A), as the case may be, to seven years shall be read as a reference to the difference between ten years and the total of the periods of the prior employment; and
3. (c)
  if the total of the periods of the prior employment is not less than ten years—subsection (5) or subsection (5A), as the case may be, has effect as if paragraph (c) of that subsection were omitted.
(6)
Subject to subsection (7), where a person employed by an approved authority is required by the terms of his employment to give the whole of his time to the duties of his office and:
1. (a)
  the approved authority certifies that the person’s employment is likely to be continued for a period of at least seven years;
2. (b)
  the person was, immediately prior to the commencement of his employment by the approved authority, a contributor to a Public Service Superannuation Fund as defined by section 108; or
3. (c)
  the person was, during any period prior to the commencement of his employment by the approved authority, employed in employment within or outside Australia upon the termination of which:
  1. (i)
    a transfer value within the meaning of Division 2 of Part XA became payable to or in respect of him after the commencement of this subsection under a superannuation scheme applicable in relation to that employment;
  2. (ii)
    a prescribed pension within the meaning of that Division became payable to him under such a scheme; or
  3. (iii)
    any deferred benefits within the meaning of that Division became applicable in respect of him after the commencement of this subsection under such a scheme;
and was, during that period, a member of that superannuation scheme and, if the prior employment was employment in relation to which subparagraph (i) of this paragraph applies, an amount equal to the amount of the transfer value referred to in that subparagraph has been paid to the Board in accordance with subsection (1) of section 119J;
the Minister administering the Act or other law by or under which the approved authority is constituted, or a person authorized in writing by the Minister so administering that Act or that other law to exercise his powers under this subsection, may, on the recommendation of the approved authority, direct that the first‑mentioned person be deemed to be an employee within the meaning of this section, and that person shall be deemed to be such an employee as from the date of the direction or, in the case of a person referred to in paragraph (b), shall be deemed to have been such an employee as from the date on which his employment by the approved authority commenced.
(7)
Where, in the case of a person referred to in paragraph (c) of subsection (6), the total of the periods of the prior employment referred to in that paragraph was less than seven years, that subsection does not apply in relation to that person unless the approved authority certifies that the person’s employment is likely to be continued for a period that is not less than the difference between seven years and the total of the periods of his prior employment.
(8)
For the purposes of this Act, the Principal of the Darwin Community College shall be deemed to be employed by the College.
(9)
For the purposes of subsection (6) in its application in relation to Aboriginal Hostels Limited, that body shall be deemed to be constituted under an Act administered by the Minister administering the Aboriginal Land and Waters (Jervis Bay Territory) Act 1986.
(11)
Where a person was born on 29 February in any year, then, in any subsequent year that is not a leap year, the anniversary of the birth of the person shall, for the purposes of this Act, be deemed to occur on 1 March of that subsequent year.

4AAMembers of the Defence Force

(1)
A member of the Defence Force shall not, by reason only of being a member of the Defence Force, be deemed to be an employee.
(2)
Where a member of the Defence Force who is liable to contribute to the Commonwealth under the Defence Force Retirement and Death Benefits Act 1973 would, but for this section, by reason of becoming employed in a permanent capacity by the Commonwealth or for any other reason, become an employee, he shall be deemed not to be an employee until he ceases to be liable to contribute to the Commonwealth under that Act.

4ASalaries of officers in First Division of Public Service and statutory offices

(1)
Where:
1. (a)
  the Parliament has not made provision determining the rate of salary payable in respect of an office in the First Division of the Public Service of the Commonwealth; and
2. (b)
  the Minister, by instrument in writing, declares that, for the purposes of this Act, the rate of salary payable in respect of that office is to be deemed to be such rate as is specified in the instrument;
salary at the rate specified in the instrument shall, for the purposes of this Act but not otherwise, be deemed to be payable in respect of that office as from the date on which the declaration is made, or as from the date as from which the declaration is expressed to have effect, whichever is the later, until:
1. (c)
  the Parliament makes provision determining the rate of salary payable in respect of that office; or
2. (d)
  salary is, by virtue of a further instrument in writing by the Minister under this subsection, to be deemed, for the purposes of this Act, to be payable in respect of that office at a rate specified in the further instrument, being a rate that is greater or lesser than the rate specified in the first‑mentioned instrument;
whichever first occurs.
(2)
Where:
1. (a)

1. the Parliament has made provision determining the rate of salary payable in respect of an office in the First Division of the Public Service of the Commonwealth or in respect of a statutory office under the Commonwealth; and
2. (b)
  the Minister, by instrument in writing, declares that, for the purposes of this Act, the rate of salary payable in respect of that office is to be deemed to be such rate as is specified in the instrument, being a rate that is greater or lesser than the rate determined by the provision made by the Parliament;
salary at the rate specified in the instrument shall, for the purposes of this Act but not otherwise, be deemed to be payable in respect of that office as from the date on which the declaration is made, or as from the date as from which the declaration is expressed to have effect, whichever is the later, until:
1. (c)
  the Parliament makes further provision determining the rate of salary payable in respect of that office; or
2. (d)
  salary is, by virtue of a further instrument in writing by the Minister under this subsection, to be deemed, for the purposes of this Act, to be payable in respect of that office at a rate specified in the further instrument, being a rate that is greater or lesser than the rate specified in the first‑mentioned instrument;
whichever first occurs.

5Medical examination of employees

(1)
Except as otherwise provided by this Act, and notwithstanding anything contained in any other Act, a person who becomes an employee after the commencement of the Superannuation Act 1965 shall not contribute to the Fund under Part III or to the Provident Account unless:
1. (a)
  he has, before becoming an employee, or within such period after becoming an employee as the Board allows, undergone a medical examination by a legally qualified medical practitioner approved by the Board;
2. (b)
  a report of the result of the examination has been furnished by the medical practitioner to the Board; and
3. (c)
  the Board is satisfied, after considering the report of the medical practitioner, that the health and physical fitness of the person are such as to justify his being accepted as a contributor to the Fund under Part III or to the Provident Account, as the case may be.
(2)
Where:
1. (a)
  a person who becomes an employee after the commencement of the Superannuation Act 1965 has, whether before or after becoming an employee, undergone a medical examination by a legally qualified medical practitioner approved by the Public Service Board;
2. (b)
  a report of the result of the examination has been furnished by the medical practitioner to the Public Service Board; and
3. (c)
  the Public Service Board certifies, after considering the report of the medical practitioner, that the health and physical fitness of the person are such as to justify his being accepted as a contributor to the Fund under Part III or to the Provident Account;
the Superannuation Board may, in its discretion, accept him as a contributor to the Fund under Part III or to the Provident Account.

6Application of the Criminal Code

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

7Superannuation provision for certain persons by way of life assurance

(1)
Where:
1. (a)
  a person employed by the Commonwealth or by an approved authority was, immediately before the commencement of the employment, a contributor under:
  1. (i)
    a superannuation scheme conducted in accordance with the system established in the United Kingdom and known as the Federated Superannuation System for Universities; or
  2. (ii)
    a prescribed superannuation scheme, being a scheme under which benefits are provided for by means of life assurance policies; and
2. (b)
  the Treasurer considers that, by reason of special circumstances, an arrangement should be made under this section;
the Commonwealth or the approved authority may make an arrangement with that person for assurance of his life by means of a life assurance policy, and for the payment of contributions by the Commonwealth or the approved authority and that person for that purpose.
(1A)
An arrangement shall not be made under subsection (1) on or after 1 July 1976.
(2)
Where a person with whom an arrangement has been made under this section:
1. (a)
  is or becomes an employee; and
2. (b)
  has not, before he became or becomes an employee, or within such period after he became or becomes an employee or after the commencement of the Superannuation Act 1965, whichever is the later, as the Board allows, undergone a medical examination referred to in section 5;
the Commonwealth or the approved authority, as the case may be, may, by notice in writing to the person, terminate the arrangement and, if the arrangement is so terminated:
1. (c)
  the person shall, within two months after the termination or within such further period as the Minister allows, pay to the Commonwealth or to the approved authority, as the case may be, an amount equal to the sum of the contributions paid by the Commonwealth or the authority under the arrangement and compound interest on those contributions at the rate of three and three‑quarters per centum per annum, and:
  1. (i)
    if the amount is not paid within that period, it is recoverable by the Commonwealth or by the authority as a debt due to the Commonwealth or to the authority in any court of competent jurisdiction; and
  2. (ii)
    if the amount is not paid within that period and is not recovered in pursuance of subparagraph (i) (whether or not any action is taken so to recover the amount) and, in pursuance of the arrangement, a life assurance policy has been assigned to the Commonwealth or to the authority—the Commonwealth or the authority, as the case may be, may, notwithstanding any obligation on the Commonwealth or the authority to assign the policy to the person, surrender the policy and apply the proceeds of the surrender in reduction of the amount and, if the proceeds exceed the amount, shall pay an amount equal to the excess to the person; and
2. (d)
  where, in pursuance of the arrangement, a life assurance policy has been assigned to the Commonwealth or to the authority and the policy has not been surrendered in accordance with paragraph (c), the Commonwealth or the authority, as the case may be, shall, upon payment or recovery of the amount referred to in that paragraph, assign the policy to the person.
(2A)
Where a person with whom an arrangement has been made under this section is or becomes a contributor to the Fund under Part III or to the Provident Account and the arrangement has not been terminated under subsection (2):
1. (a)
  if the arrangement has not otherwise terminated, the arrangement is, by force of this subsection, terminated;
2. (b)
  the person shall, within two months after the date of commencement of the Superannuation Act 1965 or the date on which he became or becomes a contributor, whichever is the later date, or within such further period as the Minister allows, pay to the Commonwealth or to the approved authority, as the case may be, an amount equal to the sum of the contributions paid by the Commonwealth or the authority under the arrangement and compound interest on those contributions at the rate of three and three‑quarters per centum per annum, and:
  1. (i)
    if the amount is not paid within that period, it is recoverable by the Commonwealth or the authority as a debt due to the Commonwealth or to the authority in any court of competent jurisdiction; and
  2. (ii)
    if the amount is not paid within that period and is not recovered in pursuance of subparagraph (i) (whether or not any action is taken so to recover the amount) and, in pursuance of the arrangement, a life assurance policy has been assigned to the Commonwealth or to the authority—the Commonwealth or the authority, as the case may be, may, notwithstanding any obligation on the Commonwealth or the authority to assign the policy to the person, surrender the policy and apply the proceeds of the surrender in reduction of the amount and, if the proceeds exceed the amount, shall pay an amount equal to the excess to the person; and
3. (c)
  if, in pursuance of the arrangement, a life assurance policy has been assigned to the Commonwealth or to the authority and the policy has not been surrendered in accordance with paragraph (b), the Commonwealth or the authority, as the case may be, shall, upon payment or recovery of the amount referred to in that paragraph, assign the policy to the person.
(3)
An approved authority may apply for the purposes of an arrangement under this section any moneys under the control of the approved authority.
(5)
This section has effect subject to section 119ZD.

Part IIIContributionsDivision 1Contributions by employees19Commencement and cessation of contributions

(1)
Every employee (not being a State employee within the meaning of Part VII) shall (except as otherwise provided in this Act) contribute to the Fund from such date as the Governor‑General notifies in the Gazette, or, in the case of an employee whose employment commences after the date so notified, as from the prescribed date.
(1A)
For the purpose of subsection (1), the prescribed date is:
1. (a)
  in the case of a person other than a person to whom paragraph (b) or (c) applies—the date on which he becomes an employee or, if that date is not a pay‑day, the next succeeding pay‑day after that date;
2. (b)
  in the case of a person who has been retired on the ground of invalidity or of physical or mental incapacity to perform his duties and is re‑appointed on probation—the date on which his re‑appointment is confirmed or, if that date is not a pay‑day, the next succeeding pay‑day after that date; or
3. (c)
  in the case of a person who is to be deemed to be an employee within the meaning of section 4 by virtue of subsection (4), (5), (5A) or (6) of that section—the date as from which he is to be deemed to be, or to have been, an employee or, if that date is not, or was not, a pay‑day, the next succeeding pay‑day after that date.
(2)
In respect of units of pension the initial contributions for which were made before 9 August 1930, the contributor shall, subject to this section, be liable to pay the contributions until immediately after the last fortnightly payment before he ceases to be an employee or before the anniversary of his initial contribution next preceding the attainment by him of the maximum age for retirement, whichever first happens.
(2A)
In respect of units of pension the initial contributions for which were or are made on or after 9 August 1930, the contributor shall, subject to this section, be liable, in respect of each unit of pension or fraction of a unit of pension, to pay the contributions until immediately after the last fortnightly payment before he ceases to be an employee or before the anniversary of his initial contribution in respect of that unit or fraction of a unit next preceding the attainment by him of the maximum age for retirement, whichever first happens.
(2B)
In the case of a contributor whose initial contribution in respect of a unit of pension or fraction of a unit of pension is made within twelve months before he attains the maximum age for retirement, twenty‑six contributions at the fortnightly rates applicable to the contributor in respect of that unit or fraction shall be made before a pension in respect of superannuation as regards that unit or fraction becomes payable.
(2BA)
For the purposes of subsections (2), (2A) and (2B), the initial contribution of an employee in respect of any additional unit of pension or fraction of a unit of pension shall be deemed to have been made on the date as from which the contribution became payable.
(2BB)
After the attainment by a contributor of the anniversary of his birth next preceding the attainment by him of the maximum age for retirement in respect of any units of pension, he shall be liable to continue, subject to subsection (2BC), to make fortnightly payments of contributions for those units of pension at a rate equal to the sum of the rates of the contributions payable by him for those units of pension immediately before that anniversary until he has completed payment of contributions for those units.
(2BC)
The amount of the last payment by a contributor (not being a contributor who ceases to be an employee before he has completed payment of his contributions) shall, if necessary, be reduced so that the amount of the payments made by the contributor does not exceed the amount of the contributions that the contributor would, but for subsection (2BB), have been liable to pay.
(2BD)
Subsection (2BB) does not apply in relation to contributions in respect of which this Act provides that twenty‑six contributions shall be payable.
(2BE)
Subject to this Act, where a contributor is retired on the ground of invalidity or physical or mental incapacity to perform his duties, or dies, before he has commenced to make contributions, or additional contributions, for or in respect of a unit of pension or an additional unit of pension for or in respect of which he has become liable, or has elected, to contribute, such contributions as are due by him for or in respect of that unit or additional unit, or, if a pay‑day has not occurred before the retirement or death, one contribution at the fortnightly rate applicable to the contributor for or in respect of that unit or additional unit, shall be made before a pension in respect of that unit or additional unit becomes payable and may be deducted from any payments of pension or benefit that become payable to or in respect of that contributor.
(2C)
A contributor:
1. (a)
  who elects, or is called upon, to retire on or after attaining the age of sixty years; or
2. (b)
  the age for whose retirement is fixed at an earlier age than sixty‑five years, but not less than sixty years, and who retires on attaining the age so fixed;
may, notwithstanding anything contained in this section contribute, in a lump sum, or in such smaller sums and at such periods as the Board approves, such amount as the Board considers necessary to enable a pension in respect of units of pension for which he is a contributor to be paid to him on retirement equal to the pension in respect of those units which would have been paid to him if he had retired at such later age (not exceeding the age of sixty‑five years) as the Board approves.
(2D)
A contributor:
1. (a)
  who elects, or is called upon, to retire on or after attaining the age of sixty years; or
2. (b)
  the age for whose retirement is fixed at an earlier age than sixty‑five years, but not less than sixty years, and who retires on attaining the age so fixed;
may, notwithstanding anything contained in this section, contribute, in a lump sum, or in such smaller sums and at such periods as the Board approves, the amount necessary to enable a pension in respect of non‑contributory units of pension applicable in relation to him to be paid to him on retirement equal to the pension in respect of those units that would have been paid to him if he had retired at such later age (not exceeding the age of sixty‑five years) as the Board approves.
(2E)
For the purposes of subsection (2D), the amount necessary to be contributed to enable a pension in respect of non‑contributory units of pension to be paid to a contributor on retirement equal to the pension in respect of those units that would have been paid to him if he had retired at a later age is an amount equal to five‑sevenths of the amount that would be required to be contributed by him under subsection (2C) in respect of those units in relation to that age if he had become liable to contribute for those units on the respective dates when those units became applicable in relation to him as non‑contributory units and he had contributed for those units at the appropriate rates based on a retiring age of sixty‑five years.
(2F)
Amounts equal to amounts contributed under subsection (2D) are payable to the Commonwealth out of the Fund.
(3)
Where:
1. (a)
  after, but as from a date before, the attainment by an employee of the maximum age for retirement; or
2. (b)
  after, but as from a date before, the attainment by a pensioner of the maximum age for retirement, being a pensioner who retired on or after attaining that age;
his salary is increased and the number of units of pension ascertained in accordance with subsection (2) of section 20 as it applied at the time when he attained the maximum age for retirement having regard to his salary immediately after the increase is greater than the number of units of pension ascertained in accordance with that subsection as it applied at the time when he attained the maximum age for retirement having regard to his salary immediately before the increase, he may elect to contribute for additional units of pension but so that the total number of units of pension (including non‑contributory units of pension applicable in relation to him) does not exceed the first‑mentioned number of units of pension.
(4)
In respect of units of pension for which an employee or pensioner elects to contribute under subsection (3), twenty‑six contributions at the fortnightly rate applicable to the maximum age for retirement shall be made before pension in respect of superannuation becomes payable and, upon payment of those contributions, pension becomes payable as from the date of retirement.

19AContributions not payable on or after 1 July 1976

Contributions shall not be made under this Act on or after 1 July 1976 except:
(a)
contributions the obligation for the payment of which came into existence before that date; or
(b)
contributions payable by virtue of an election made under subsection (3) of section 19, whether made before or after that date.

Division 2Units of pension20Units of pension

(1)
Subject to this Act, contributions by an employee shall be for units for pension.
(2)
Subject to this Act, the number of units of pension for which an employee shall contribute at any time (in this subsection referred to as the relevant time) is:
1. (a)
  in the case of an employee to whom paragraph (b) does not apply:
  1. (i)
    if the salary of the employee at the relevant time does not exceed the prescribed amount—the number of units ascertained in accordance with the formula
  ; or
  1. (ii)
    if the salary of the employee at the relevant time exceeds the prescribed amount—the number of units ascertained in accordance with the formula ; and
2. (b)
  in the case of an employee:
  1. (i)
    who became or becomes an employee on or after 14 December 1959;
  2. (ii)
    whose salary at the relevant time exceeds $2,600; and
  3. (iii)
    the number of years of whose prospective service is less than twenty;
the number of units, disregarding any fraction of a unit, ascertained in accordance with the formula
(3)
For the purpose of the application at any time in relation to an employee of a formula contained in subsection (2):
A is the number of dollars in the salary of the employee at that time or, if the number of dollars in the salary of the employee at that time is not a multiple of one hundred and thirty, the next lower number that is such a multiple.
B is the number of dollars in the prescribed amount.
C is the number of dollars in the amount by which the salary of the employee at that time exceeds the prescribed amount or, if the number so ascertained is not a multiple of one hundred and sixty‑three, the next lower number that is such a multiple.
D is the number by which the number of years of prospective service of the employee exceeds ten; and
E is the number of units of pension for which the employee would be required to contribute at that time under paragraph (a) of subsection (2) if that paragraph were applicable to him.
(4)
Subject to this Act, a contributor is not eligible or required to begin to contribute for an additional unit of pension as from a date after he has attained the maximum age for retirement.
(4A)
Where the obligation of a contributor to contribute for an additional unit of pension came into existence on or before the date on which he attained the maximum age for retirement but, by reason of subsection (1) of section 138, contributions for that unit are payable as from a date after he attained that age:

1. (a)
  the last preceding subsection and subsection (2) of section 138 do not apply in relation to that unit; and
2. (b)
  subsection (2B) of section 19 applies as if his initial contribution in respect of that unit were made on the date on which his obligation to contribute for that unit came into existence.
(5)
The number of units of pension for which an employee would otherwise be required to contribute at any time shall be reduced by the number of units of pension (if any) by which the number of units of pension ascertained in accordance with subsection (2) as it applied in relation to him immediately before that time exceeds the number of units of pension for which he was then a contributor.
(6)
Where, at the time when an employee became or becomes a contributor, he was or is not less than forty years of age, he may, subject to section 22, elect to reduce the number of initial units in respect of which he is required to contribute to a number not being less than two, but a person is not entitled to make an election under this subsection after 30 June 1976.
(7)
Any additional contribution payable by reason of an increase in the salary of an employee is payable as from the date upon which his salary is increased, or as from the date as from which his salary is increased, whichever is the later.
(8)
Any additional contribution payable by reason of an increase in the prescribed amount is payable as from the date of the increase.
(8A)
Where:
1. (a)
  the number of units of pension ascertained in relation to an employee in accordance with subsection (2) is reduced by reason of an election made by the employee under section 24; and
2. (b)
  the sum of the number of units of pension for which he is a contributor and the number of non‑contributory units of pension (if any) applicable in relation to him exceeds the reduced number of units so ascertained;
the number of non‑contributory units of pension (if any) applicable in relation to him shall, where necessary, be deemed to have been reduced accordingly and, if there are no non‑contributory units of pension applicable in relation to him, whether by reason of the operation of this subsection or otherwise, the number of units of pension for which he was required to contribute shall, where necessary, be deemed to have been reduced accordingly.
(9)
Where an employee who became or becomes an employee on or after 14 December 1959, and to whom the proviso to section 43 applies ceases to be an employee at an earlier age than his selected retiring age:
1. (a)
  that earlier age shall be deemed to have been his selected retiring age;
2. (b)
  where necessary, the number of non‑contributory units of pension (if any) applicable in relation to him shall be deemed to have been reduced accordingly; and
3. (c)
  if there are no non‑contributory units of pension applicable in relation to him, whether by reason of the operation of paragraph (b) or otherwise, the number of units of pension for which he was required to contribute shall, where necessary, be deemed to have been reduced accordingly.
(10)
For the purposes of this section:
1. (a)
  the selected retiring age of an employee is, subject to subsection (9):
  1. (i)
    in the case of an employee who has made an election under section 24—the age of sixty years; and
  2. (ii)
    in any other case—the age of sixty‑five years; and
2. (b)
  the number of years of prospective service of an employee is the number of complete years included in the sum of the following periods:
  1. (i)
    the period that commenced on the date upon which he became an employee and ends on the date upon which he will attain his selected retiring age;
  2. (ia)
    in the case of an employee who is a contributor to the Fund in accordance with Part VIA and was, immediately before he became an employee, a member of a superannuation scheme within the meaning of that Part—the period during which he was a member of that scheme;
  3. (ib)
    in the case of an employee who is contributing to the Fund in accordance with Part VIIA and was, immediately before he became an employee, a contributor to a State Fund within the meaning of that Part—the period during which he was a contributor to that Fund;
  4. (ii)
    in the case of an employee who became an employee after the commencement of the Superannuation Act 1971 and was, immediately before he became an employee, a contributor to a Public Service Superannuation Fund within the meaning of Part VIII—the period during which he was a contributor to that Fund; and
  5. (iii)
    in the case of an employee who became an employee after the commencement of the Superannuation Act 1971 and was, at any time before he became an employee, employed in employment of a kind referred to in section 119H—any periods of such employment during which he was a member of a superannuation scheme applicable in relation to the employment.
(11)
Where by reason of subsection (8A) or paragraph (b) of subsection (9) the number of non‑contributory units of pension applicable in relation to an employee is to be deemed to have been reduced, those units shall be deemed to have been reduced in the reverse of the order in which they became applicable in relation to him as non‑contributory units of pension.

20AAObligation to make additional contributions after 4 February 1976

(1)
Subject to subsection (2), a contributor is not eligible, and shall not be required, to contribute for an additional unit of pension by reason of:
1. (a)
  an increase in his salary that takes effect after 4 February 1976; or
2. (b)
  an increase in the prescribed amount that takes effect after that date.
(2)
Where:
1. (a)
  a contributor ceases to be an employee after 4 February 1976 and before 1 July 1976, otherwise than by reason of death, and:
  1. (i)
    pension is payable to him;
  2. (ii)
    he makes an election under section 119U; or
  3. (iii)
    he is entitled to benefit under section 50; or
2. (b)
  a contributor dies after 4 February 1976 and before 1 July 1976 and pension is payable in respect of him;
subsection (1) does not apply, and shall be deemed not to have applied, to or in relation to him.
(3)
For the purposes of subsection (1), an increase in the salary of an employee shall be deemed to take effect as from the date upon which his salary is increased, or as from the date as from which his salary is increased, whichever is the later.

20ABElections consequential upon operation of section 20AA

(1)
In this section:
election to which this section applies means an election under subsection (1) or (2) of section 20A, under subsection (1) of section 22A, under subsection (1) or (2) of section 25, or under subsection (1) of section 31.
person in respect of whom this section applies means a person who has ceased to be an employee and to whom subsection (1) of section 20AA would apply but for the operation of subsection (2) of that section.
(2)
A person in respect of whom this section applies is not disqualified from making an election to which this section applies by reason that he has ceased to be an employee if the election is made within a period of 3 months after he ceased to be an employee, or within such further period as the Board (or, on and after 1 July 1976, the Commissioner for Superannuation), in special circumstances, allows and, if he makes such an election within that period, this Act has effect, and shall be deemed to have had effect, as if the election had been made before he ceased to be an employee.
(3)
Where a person in respect of whom this section applies:
1. (a)
  ceases to be an employee by reason of his death; or
2. (b)
  dies after he has ceased to be an employee but before the expiration of the period referred to in subsection (2);
the person (if any) who, by virtue of subsection (4), is eligible to make an election under this subsection may, within a period of 3 months after the death of the deceased person or within such further period as the Board (or, on and after 1 July 1976, the Commissioner for Superannuation), in special circumstances, allows, make any election to which this section applies that could have been made by the deceased person but which was not made by him and, if the person so eligible makes such an election, this Act has effect, and shall be deemed to have had effect, as if the election had been made by the deceased person before he ceased to be an employee.
(4)
For the purposes of subsection (3), the person who is eligible to make an election under that subsection is:
1. (a)
  if the deceased person left a widow or widower—the widow or widower; or
2. (b)
  in any other case—such person (if any) as the Board (or, on and after 1 July 1976, the Commissioner for Superannuation) determines.
(5)
Where an election is made under subsection (1) of section 22A of this Act by virtue of subsection (2) or (3) by or in respect of a person in respect of whom this section applies, the election shall specify the date as from which the election is to have effect, being a date not earlier than 5 February 1976 and not later than the date on which the person ceased to be an employee, and, for the purposes of subsection (2) of section 22A, the date so specified shall be deemed to be the date of the election.

20ARights of employees over 40 years of age

(1)
If the salary of an employee who has attained the age of forty years is increased and, by reason of the increase, the employee would, but for this subsection, be required to contribute for an additional unit or units of pension, he may, subject to section 22H, not later than six months after the date upon which his salary is increased, elect not to contribute for all or any of the additional units attributable to the increase, but, subject to section 20AB, a person is not entitled to make an election under this subsection after 30 June 1976.
(2)
If the prescribed amount is increased and, by reason of the increase, an employee who had attained the age of forty years before the date of the increase would, but for this subsection, be required to contribute for an additional unit or units of pension, he may, subject to section 22H, not later than six months after that date, elect not to contribute for all or any of the additional units attributable to the increase, but, subject to section 20AB, a person is not entitled to make an election under this subsection after 30 June 1976.
(3)
Where an employee who has attained the age of forty years is a contributor for a number of units of pension less than the difference between:
1. (a)
  the number of units of pension ascertained in accordance with subsection (2) of section 20 as it applies in relation to him; and
2. (b)
  the number of non‑contributory units of pension, if any, applicable in relation to him;
he may elect to contribute for such number of additional units of pension as does not exceed the number by which that difference exceeds the number of units of pension for which he is a contributor, but a person is not entitled to make an election under this subsection after 12 February 1976.
(4)
An election under subsection (3) does not have effect unless the employee satisfies the Board that he is not suffering from any physical or mental defect (not being a defect that, in the opinion of the Board, is the result of the service of the contributor as a member of the Forces as defined by subsection (2) of section 147) likely to render him incapable of performing his duties before attaining the maximum age for retirement.
(5)
Any additional contribution payable by reason of an election under subsection (3) is payable as from the date of the election.

20BEffect of reduction in salary or prescribed amount

(1)
Where the number of units of pension for which an employee is required to contribute would, but for this section, be reduced by reason of a reduction in his salary or in the prescribed amount, the employee shall, subject to subsection (2), continue to contribute for the number of units for which he was a contributor immediately before the reduction.
(2)
An employee to whom subsection (1) of this section applies may, subject to section 22J, elect to reduce the number of units for which he is required to contribute to a number of units not less than the number of units ascertained in accordance with subsection (2) of section 20 as it applies in relation to him at the time of the election.

21Exemption of employee who has made adequate provision

Where an employee satisfies the Board that adequate provision has been made for himself and his family, the Board may exempt him from contributing for more than two units of pension.

22Interpretation

(1)
For the purposes of this Division, the prescribed amount is such amount, being a multiple of $130, as is specified in the regulations for the purpose of this subsection.
(2)
In making a regulation for the purpose of subsection (1), the Governor‑General:
1. (a)
  is not required to act on the recommendation of the Board; and
2. (b)
  shall have regard to any general variations in the rates of salaries of employees that have occurred.

Division 2ANon‑contributory units of pension22AElection to take up rejected units as non‑contributory units

(1)
Where an employee who has attained the age of forty years but has not attained the age of sixty‑five years is a contributor for a number of units of pension less than the difference between:
1. (a)
  the number of units of pension ascertained in accordance with subsection (2) of section 20 as it applies in relation to him; and
2. (b)
  the number of non‑contributory units of pension, if any, applicable in relation to him;
he may, subject to this Act and to the Superannuation Act (No. 2) 1969, elect that such number of units of pension as does not exceed the number by which that difference exceeds the number of units of pension for which he is a contributor are to be applicable in relation to him as non‑contributory units of pension, but, subject to section 20AB, a person is not entitled to make an election under this subsection after 30 June 1976.
(2)
An election by an employee under subsection (1) does not have effect in relation to a unit of pension unless the sum of:
1. (a)
  the fortnightly amount of the contributions (other than contributions for reserve units of pension) that are payable by him to the Fund on the date of the election or, if that date is not a pay‑day, that would be so payable if that date were a pay‑day; and
2. (b)
  the fortnightly amount of the contributions that, if he became liable to contribute for that unit on that date, would be payable by him to the Fund in respect of that unit on that date or, if that date is not a pay‑day, on the next following pay‑day;
exceeds three‑one thousand and fortieths of his salary as at the date of the election.
(3)
Where an election is made by an employee under subsection (1) after 4 February 1976 and before 1 July 1976, not being an election made by virtue of section 20AB, his salary as at the date of the election shall, for the purposes of subsection (2), be deemed to be the salary that was his salary as at 4 February 1976.

22BElection by certain contributors to convert existing units to non‑contributory units

(1)
Subject to this Act, an employee who has attained the age of forty years, but has not attained the age of sixty‑five years, before the date of commencement of this section and is a contributor at that date may, before the expiration of the prescribed period, if he is still an employee, elect that such number of units of pension as is specified in the election, being units of pension for which he was a contributor immediately before that date and at the date of the election and the obligation to contribute for which came into existence on or after the date on which he attained the age of forty years, are to be applicable in relation to him as non‑contributory units of pension.
(2)
An election by an employee under subsection (1):
1. (a)
  shall, if it is made after the date of commencement of this section, be deemed, for the purposes of this Division, to have taken effect on that date; and
2. (b)
  shall be taken to relate to units of pension in the reverse of the order in which he became liable to contribute for those units.
(3)
An election under this section by an employee other than an employee to whom subsection (2BB) of section 19 applies does not have effect, and shall be deemed not to have had effect, in relation to a unit of pension unless, if the election had had effect on the day immediately before the date of commencement of this section, the fortnightly amount of the contributions (other than contributions for reserve units of pension) that, but for the operation of the election in relation to that unit, would have been payable by him to the Fund on that day or, if that day was not a pay‑day, that would have been so payable if that day had been a pay‑day, exceeds three‑one thousand and fortieths of his salary as at that day.
(4)
An election under this section by an employee to whom subsection (2BB) of section 19 applies does not have effect, and shall be deemed not to have had effect, in relation to a unit of pension unless, if the election had had effect on the day immediately before the date of commencement of this section, the sum of:
1. (a)
  the fortnightly amount of the contributions (other than contributions for reserve units of pension) that, but for this section, would have been payable by him to the Fund under subsection (2BB) or subsection (2BC) of section 19 on that day or, if that day was not a pay‑day, that would have been so payable if that day had been a pay‑day; and
2. (b)
  the fortnightly amount of any other contributions that, but for this section, would have been payable by him to the Fund on that day or, if that day was not a pay‑day, that would have been so payable if that day had been a pay‑day;
reduced by the fortnightly amount of the contributions ascertained in relation to him in accordance with the appropriate tables set out in the Third, Fourth, Fifth and Sixth Schedules in respect of units of pension in respect of which an election by him under this section has, or is to be deemed to have had, effect, exceeds three‑one thousand and fortieths of his salary as at that day.
(5)
Where:
1. (a)
  after the date of commencement of this section an employee in relation to whom a non‑contributory unit of pension is applicable makes an election under this section in relation to a unit of pension (in this subsection referred to as the contributory unit); and
2. (b)
  if the election had been made before the non‑contributory unit became applicable in relation to him, the non‑contributory unit would not have become so applicable by reason of the operation of subsection (2) of section 22A, subsection (3) of section 22C, section 22D or section 22E of this Act or section 31 of the Superannuation Act (No. 2) 1969;
the election under this section does not have effect in relation to the contributory unit.
(6)
Sections 135 and 136 do not apply in relation to an election under this section.
(7)
For the purposes of this section, the prescribed period is, subject to subsection (8), the period of six months commencing on the date of commencement of this section or, if the Board (whether before or after the expiration of that period) extends that period, the period as so extended.
(8)
Where the Board has, under subsection (7), extended the period of six months referred to in that subsection, the Board may (whether before or after the expiration of the period as so extended) further extend, or successively further extend, that period and, in that case, the prescribed period is the period as so further extended.

22CElection to take up units as non‑contributory units where salary increased after attainment of maximum age for retirement

(1)
Where an employee, or a pensioner who retires after the commencement of this section, is entitled to make an election under subsection (3) of section 19 to contribute for an additional unit of pension, the employee or pensioner may, subject to this Act, instead of making that election, elect that that additional unit of pension is to be applicable in relation to him as a non‑contributory unit of pension.
(2)
An election under this section shall, for the purposes of this Act, be deemed to have taken effect on the date on which the employee or pensioner attained the maximum age for retirement or the date of commencement of this section, whichever is the later.

(3)
An election under this section does not have effect, and shall be deemed not to have had effect, in relation to a unit of pension unless the sum of:
1. (a)
  the fortnightly amount of the contributions (if any) that are payable or, where they have been previously paid, would be payable if they had not been so paid, by him to the Fund on the date of the election or, if that date is not a pay‑day, that would be so payable if that date were a pay‑day; and
2. (b)
  the fortnightly amount of the contributions that, if the employee or pensioner had on the date of the election made an election under subsection (3) of section 19 in relation to that unit, would be payable by him to the Fund in respect of that unit on that date or, if that date is not a pay‑day, that would be so payable if that date were a pay‑day;
exceeds three‑one thousand and fortieths of his salary as at:
1. (c)
  in the case of an election by an employee—the date of the election; or
2. (d)
  in the case of an election by a pensioner—the time immediately after the increase in salary by virtue of which he became entitled to make the election.

22DElection ineffective if number of contributory units is, or falls below, number of initial units

(1)
An election by an employee under section 22A does not have effect, and an election by an employee under section 22C does not have effect and shall be deemed not to have had effect, where:
1. (a)
  in a case to which paragraphs (b), (c) and (d) do not apply—the number of units of pension (other than reserve units of pension) for which he is a contributor at the time of the election is less than his initial unit entitlement;
2. (b)
  in the case of an employee to whom section 67 applies—the sum of the number of units of pension (other than reserve units of pension) for which he is a contributor at the time of the election and the number of units of pension (other than non‑contributory units of pension) in respect of which he is in receipt of a pension under this Act is less than his initial unit entitlement;
3. (c)
  in the case of an employee to whom section 69 applies or applied—the sum of the number of units of pension (other than reserve units of pension) for which he is a contributor at the time of the election and the number of units of pension in respect of which his right referred to in section 68 is or was, under section 71 or section 72, commutable for new rights is less than his initial unit entitlement; or
4. (d)
  in the case of an employee to whom paragraph (c) or paragraph (e) of subsection (1) of section 119H applies, the sum of:
  1. (i)
    the number of units of pension (other than reserve units of pension) for which he is a contributor at the time of the election; and
  2. (ii)
    so many of the number of units of pension specified in relation to him in a determination by the Board under subparagraph (iii) or (iv) of paragraph (c) of subsection (3) of section 119J or paragraph (b) or (c) of subsection (2) of section 119K as are referable to the pension referred to in paragraph (c), or the deferred benefits referred to in paragraph (e), of subsection (1) of section 119H;
is less than his initial unit entitlement.
(2)
An election by an employee under section 22B does not have effect, and shall be deemed not to have had effect, in relation to a unit of pension where, if it had effect in relation to that unit:
1. (a)
  in a case to which paragraphs (b) and (c) do not apply—the number of units of pension (other than reserve units of pension) for which he was a contributor as at the time immediately before the time as from which the election has or had effect less the number of units of pension in respect of which an election by the employee under section 22B has effect would be less than his initial unit entitlement;
2. (b)
  in the case of an employee to whom section 67 applies, the sum of:
  1. (i)
    the number of units of pension (other than reserve units of pension) for which he was a contributor as at the time immediately before the time as from which the election has or had effect less the number of units of pension in respect of which an election by the employee under section 22B has effect; and
  2. (ii)
    the number of units of pension (other than non‑contributory units of pension) in respect of which he is in receipt of a pension under this Act;
would be less than his initial unit entitlement; or
1. (c)
  in the case of an employee to whom section 69 applies or applied, the sum of:
  1. (i)
    the number of units of pension (other than reserve units of pension) for which he was a contributor as at the time immediately before the time as from which the election has or had effect less the number of units of pension in respect of which an election by the employee under section 22B has effect; and
  2. (ii)
    the number of units of pension in respect of which his right referred to in section 68 is or was, under section 71 or section 72, commutable for new rights;
would be less than his initial unit entitlement.
(3)
An election by a pensioner under section 22C does not have effect, and shall be deemed not to have had effect, where:
1. (a)
  in a case to which paragraphs (b) and (c) do not apply, the sum of:
  1. (i)
    the number of units of pension (if any) for which he is a contributor at the time of the election; and
  2. (ii)
    the number of units of pension (other than non‑contributory units of pension) in respect of which he is in receipt of a pension under this Act at that time;
is less than his initial unit entitlement;
1. (b)
  in the case of a pensioner to whom section 69 applies, the sum of:
  1. (i)
    the total number of units of pension referred to in subparagraphs (i) and (ii) of paragraph (a) of this subsection; and
  2. (ii)
    the number of units of pension (other than units of pension so referred to) in respect of which his right referred to in section 68 was, under section 71 or section 72, commutable for new rights;
is less than his initial unit entitlement; or
1. (c)
  in the case of a pensioner in relation to whom paragraph (c) or paragraph (e) of subsection (1) of section 119H applied, the sum of:
  1. (i)
    the total number of units of pension referred to in subparagraphs (i) and (ii) of paragraph (a) of this subsection; and
  2. (ii)
    so many of the number of units of pension specified in relation to him in a determination by the Board under subparagraph (iii) or (iv) of paragraph (c) of subsection (3) of section 119J or paragraph (b) or (c) of subsection (2) of section 119K as are referable to the pension referred to in paragraph (c), or the deferred benefits referred to in paragraph (e), of subsection (1) of section 119H;
is less than his initial unit entitlement.
(4)
A reference in subsections (1), (2) or (3) to the initial unit entitlement of an employee or pensioner:
1. (a)
  shall, subject to paragraph (b), be read as a reference to the full unit entitlement of the employee or pensioner as at the time when he became a contributor to the Fund, or, if he became a contributor to the Fund after having previously ceased to be a contributor to the Fund, when he last became a contributor to the Fund; and
2. (b)
  shall, in relation to an employee who is contributing to the Fund in accordance with Part VIA or VIIA or a pensioner who was, immediately before becoming a pensioner, so contributing to the Fund, be read as a reference to the number of units of pension for which, but for Parts VIA and XA or Parts VIIA and XA, as the case may be, he would have been liable to contribute to the Fund by virtue of section 20 at the time when he became an employee or, if he became an employee after having previously ceased to be an employee, when he last became an employee.
(5)
In the case of an employee or pensioner who made an election under section 24 that had the effect of reducing the number of units of pension ascertained in relation to him in accordance with subsection (2) of section 20, his initial unit entitlement shall be ascertained for the purposes of this section as if he had made the election at the time when he became, or last became, a contributor to the Fund.

22EElection ineffective if number of contributory units is, or falls below, one‑half of full unit entitlement

(1)
An election by an employee under section 22A does not have effect, and an election by an employee under section 22C does not have effect and shall be deemed not to have had effect, where:
1. (a)
  in a case to which paragraphs (b), (c) and (d) do not apply—the number of units of pension (other than reserve units of pension) for which he is a contributor at the time of the election is less than one‑half of his full unit entitlement as at that time;
2. (b)
  in the case of an employee to whom section 67 applies—the sum of the number of units of pension (other than reserve units of pension) for which he is a contributor at the time of the election and the number of units of pension (other than non‑contributory units of pension) in respect of which he is in receipt of a pension under this Act is less than one‑half of his full unit entitlement as at that time;
3. (c)
  in the case of an employee to whom section 69 applies or applied—the sum of the number of units of pension (other than reserve units of pension) for which he is a contributor at the time of the election and the number of units of pension in respect of which his right referred to in section 68 is or was, under section 71 or section 72, commutable for new rights is less than one‑half of his full unit entitlement as at that time; or
4. (d)
  in the case of an employee to whom paragraph (c) or paragraph (e) of subsection (1) of section 119H applies, the sum of:
  1. (i)
    the number of units of pension (other than reserve units of pension) for which he is a contributor at the time of the election; and
  2. (ii)
    so many of the number of units of pension specified in relation to him in a determination by the Board under subparagraph (iii) or (iv) of paragraph (c) of subsection (3) of section 119J or paragraph (b) or (c) of subsection (2) of section 119K as are referable to the pension referred to in paragraph (c), or the deferred benefits referred to in paragraph (e), of subsection (1) of section 119H;
is less than one‑half of his full unit entitlement as at that time.
(2)
An election by an employee under section 22B does not have effect, and shall be deemed not to have had effect, in relation to a unit of pension where, if it had effect in relation to that unit:
1. (a)
  in a case to which paragraphs (b) and (c) do not apply—the number of units of pension (other than reserve units of pension) for which he was a contributor as at the time immediately before the time as from which the election has or had effect less the number of units of pension in respect of which an election by the employee under section 22B has effect would be less than one‑half of his full unit entitlement as at the time immediately after the time as from which the election has or had effect;
2. (b)
  in the case of an employee to whom section 67 applies, the sum of:
  1. (i)
    the number of units of pension (other than reserve units of pension) for which he was a contributor as at the time immediately before the time as from which the election has or had effect less the number of units of pension in respect of which an election by the employee under section 22B has effect; and
  2. (ii)
    the number of units of pension (other than non‑contributory units of pension) in respect of which he is in receipt of a pension under this Act;
would be less than one‑half of his full unit entitlement as at the time immediately after the time as from which the election has or had effect; or
1. (c)
  in the case of an employee to whom section 69 applies or applied, the sum of:
  1. (i)
    the number of units of pension (other than reserve units of pension) for which he was a contributor as at the time immediately before the time as from which the election has or had effect less the number of units of pension in respect of which an election by the employee under section 22B has effect; and
  2. (ii)
    the number of units of pension in respect of which his right referred to in section 68 is or was, under section 71 or section 72, commutable for new rights;
would be less than one‑half of his full unit entitlement as at the time immediately after the time as from which the election has or had effect.
(3)
An election by a pensioner under section 22C does not have effect, and shall be deemed not to have had effect, where:
1. (a)
  in a case to which paragraphs (b) and (c) do not apply, the sum of:
  1. (i)
    the number of units of pension (if any) for which he is a contributor at the time of the election; and
  2. (ii)
    the number of units of pension (other than non‑contributory units of pension) in respect of which he is in receipt of a pension under this Act at that time;
is less than one‑half of his full unit entitlement as at the time of the election;
1. (b)
  in the case of a pensioner to whom section 69 applied, the sum of:
  1. (i)
    the total number of units of pension referred to in subparagraphs (i) and (ii) of paragraph (a) of this subsection; and
  2. (ii)
    the number of units of pension (other than units of pension so referred to) in respect of which his right referred to in section 68 was, under section 71 or section 72, commutable for new rights;
is less than one‑half of his full unit entitlement as at the time of the election; or
1. (c)
  in the case of a pensioner to whom paragraph (c) or paragraph (e) of subsection (1) of section 119H applied, the sum of:
  1. (i)
    the total number of units of pension referred to in subparagraphs (i) and (ii) of paragraph (a) of this subsection; and
  2. (ii)
    so many of the number of units of pension specified in relation to him in a determination by the Board under subparagraph (iii) or (iv) of paragraph (c) of subsection (3) of section 119J or paragraph (b) or (c) of subsection (2) of section 119K as are referable to the pension referred to in paragraph (c), or the deferred benefits referred to in paragraph (e), of subsection (1) of section 119H;
is less than one‑half of his full unit entitlement as at the time of the election.
(4)
In ascertaining the full unit entitlement of an employee or pensioner for the purposes of the application of this section in relation to an election under section 22C, regard shall be had to his salary immediately after the increase in salary by virtue of which he became entitled to make that election.

22FEffect of election

(1)
Where an employee or pensioner makes an election under this Division in relation to a unit of pension:
1. (a)
  that unit of pension becomes, or shall be deemed to have become, on and from the date as from which the election has or had effect, a non‑contributory unit of pension applicable in relation to him;
2. (b)
  subject to subsection (2D) of section 19, he is not required or permitted to contribute, or to continue to contribute, as the case may be, for that unit of pension;
3. (c)
  if any contributions payable by him for that unit have been deferred in whole or in part by virtue of section 73 of the Superannuation Act 1959 or section 33 of the Superannuation Act 1963—the compound interest payable upon the deferred contributions ceases to accrue upon the date of the election, and the amount of the interest that has accrued before that date is payable forthwith to the Fund and:
  1. (i)
    shall, to the extent that it does not exceed the amount of any benefit payable to or in respect of the employee or pensioner under this Act, be deducted by the Board from the benefit; and
  2. (ii)
    may, to the extent, if any, that it exceeds the amount of that benefit, be recovered by the Board in any court of competent jurisdiction as a debt due by the employee or pensioner to the Board;
4. (d)
  subject to subsection (2), any additional unit of pension the obligation to contribute for which comes or came into existence after the date as from which the election has or had effect shall be at the appropriate rate based on a retiring age of sixty‑five years; and
5. (e)
  his maximum age for retirement is, in respect of all additional units of pension in relation to which paragraph (d) applies, sixty‑five years.
(2)
Paragraph (d) of subsection (1) does not prevent a contributor making an election under section 24 and ceases to apply in relation to him if he makes such an election, but if, after making such an election, he makes a further election under this Division in relation to a unit of pension, that paragraph applies in relation to any additional units of pension for which he commences to contribute after the date of the further election.

22GCessation of non‑contributory units where contributor exempted from contributing for more than two units

Where an employee in relation to whom a non‑contributory unit of pension is applicable is granted an exemption under section 21 from contributing for more than two units of pension, that non‑contributory unit of pension ceases to be applicable in relation to him.

22HElection not to contribute for units, or to contribute for units at age sixty‑five rates, ineffective in certain cases

Where an employee in relation to whom a non‑contributory unit of pension is applicable:
(a)
makes an election under subsection (1) or subsection (2) of section 20A of this Act, or subsection (2) of section 32 of the Superannuation Act (No. 2) 1969, not to contribute for one or more units of pension; or
(b)
makes an election under subsection (1) of section 25 of this Act to contribute for an additional unit of pension or additional units of pension at the appropriate rate based on a retiring age of sixty‑five years;
the election does not have effect in relation to a unit of pension where:
(c)
the employee became entitled to make the election before the date as from which the non‑contributory unit became applicable in relation to him; and
(d)
if the election had been made before the date as from which the non‑contributory unit became applicable in relation to him, the non‑contributory unit would not have become so applicable by reason of the operation of subsection (2) of section 22A, subsection (3) or subsection (4) of section 22B, subsection (3) of section 22C, section 22D or section 22E of this Act or section 31 of the Superannuation Act (No. 2) 1969.

22JElection to reduce contributory units ineffective in certain cases

(1)
Where an employee in relation to whom a non‑contributory unit of pension is applicable makes an election under subsection (6) of section 20 or subsection (2) of section 20B to reduce the number of units of pension for which he is required to contribute, subsections (2), (3) and (4) of this section apply in relation to the election.
(2)
If the employee is not an employee to whom subsection (2BB) of section 19 applies, the election does not have effect in relation to a unit of pension unless the fortnightly amount of the contributions (other than contributions for reserve units of pension) that, but for the operation of the election in relation to that unit, would be payable by him to the Fund on the date of the election or, if that date is not a pay‑day, that would be so payable if that date were a pay‑day, exceeds three‑one thousand and fortieths of his salary as at that date.
(3)
If the employee is an employee to whom subsection (2BB) of section 19 applies, the election does not have effect in relation to a unit of pension unless the sum of:
1. (a)
  the fortnightly amount of the contributions (other than contributions for reserve units of pension) that, but for this section, would be payable by him to the Fund under subsection (2BB) or subsection (2BC) of section 19 on the date of the election or, if that date is not a pay‑day, that would be so payable if that date were a pay‑day; and
2. (b)
  the fortnightly amount of any other contributions that, but for this section, would be payable by him to the Fund on the date of the election or, if that date is not a pay‑day, that would be so payable if that date were a pay‑day;
reduced by the fortnightly amount of the contributions ascertained in relation to him in accordance with the appropriate tables set out in the Third, Fourth, Fifth and Sixth Schedules in respect of units of pension in respect of which an election by him under subsection (6) of section 20 or subsection (2) of section 20B has effect, exceeds three‑one thousand and fortieths of his salary as at that date.

am. No. 49, 1951; No. 11, 1954; No. 102, 1959; No. 97, 1965
rs. No. 86, 1966
am. No. 32, 1976; No. 17, 1978
s. 83A........................................	ad. No. 97, 1965
am. No. 32, 1976; No. 17, 1978
s. 84...........................................	ad. No. 28, 1937
rs. No. 102, 1959
am. No. 97, 1965
rs. No. 86, 1966; No. 52, 1967
am. No. 32, 1976; No. 17, 1978
s. 85...........................................	ad. No. 28, 1937
am. No. 102, 1959; No. 32, 1976
s. 86...........................................	ad. No. 49, 1951
rs. No. 112, 1956
am. No. 102, 1959; No. 102, 1963; No. 69, 1966
rs. No. 46, 1971
s. 87...........................................	ad. No. 28, 1937
am. No. 102, 1959
rs. No. 97, 1965; No. 57, 1968
am. No. 17, 1978
s. 87A........................................	ad. No. 97, 1965
am. No. 57, 1968; No. 17, 1978
s. 87B........................................	ad. No. 97, 1965
am. No. 216, 1973; No. 32, 1976; No. 17, 1978
s. 87C........................................	ad. No. 97, 1965
s. 87D........................................	ad. No. 97, 1965
am. No. 57, 1968
s. 88...........................................	ad. No. 11, 1954
rs. No. 102, 1963; No. 46, 1971
am. No. 59, 1974; No. 32, 1976; No. 17, 1978; No. 8, 2005; No 31, 2014
s. 89...........................................	ad. No. 28, 1937
am. No. 32, 1976
s. 90...........................................	ad. No. 102, 1959
am. Nos. 97 and 154, 1965; No. 32, 1976; No. 17, 1978
s. 91...........................................	ad. No. 102, 1959
am. No. 17, 1978
s. 92...........................................	ad. No. 28, 1937
am. No. 35, 1947; No. 76, 1950; No. 49, 1951; No. 11, 1954; No. 102, 1959
rs. No. 86, 1966
am. No. 32, 1976; No. 17, 1978
s. 93...........................................	ad. No. 102, 1959
am. No. 102, 1959; No. 17, 1978
Part VA
Part VA......................................	ad. No. 58, 2004
Division 1
s 93DA......................................	ad No 58, 2004
am No 130, 2018; No 112, 2020
Division 2
ss. 93DB, 93DC..........................	ad. No. 58, 2004
Division 3
s. 93DD.....................................	ad. No. 58, 2004
Division 4
s. 93DE......................................	ad. No. 58, 2004
am. No. 26, 2008; No 126, 2015
Part VI.......................................	ad. No. 18, 1943
rep. No. 136, 2012
s. 94...........................................	ad. No. 18, 1943
am. No. 17, 1978
rep. No. 136, 2012
s. 95...........................................	ad. No. 18, 1943
am. No. 49, 1951; No. 102, 1959; No. 97, 1965; No. 17, 1978
rep. No. 136, 2012
s. 96...........................................	ad. No. 18, 1943
am. No. 17, 1978
rep. No. 136, 2012
s. 97...........................................	ad. No. 18, 1943
am. No. 102, 1959; No. 17, 1978
rep. No. 136, 2012
s. 98...........................................	ad. No. 18, 1943
am. No. 102, 1959; No. 32, 1976; No. 17, 1978
rep. No. 136, 2012
s. 99...........................................	ad. No. 18, 1943
am. No. 102, 1959; No. 97, 1965; No. 32, 1976; No. 17, 1978
rep. No. 136, 2012
s. 100.........................................	ad. No. 18, 1943
am. No. 102, 1959; No. 17, 1978
rep. No. 136, 2012
Part VIA
Part VIA....................................	ad. No. 32, 1976
Division 1
s. 100A......................................	ad. No. 32, 1976
am. No. 17, 1978; No. 148, 2001
Division 2
ss. 100B, 100C............................	ad. No. 32, 1976
am. No. 17, 1978
ss. 100D, 100E............................	ad. No. 32, 1976
am. No. 17, 1978; No. 8, 2005
ss. 100F–100H............................	ad. No. 32, 1976
am. No. 17, 1978
s. 100J.......................................	ad. No. 32, 1976
am. No. 17, 1978
Division 3
s. 100K......................................	ad. No. 32, 1976
am. No. 17, 1978
s. 100L.......................................	ad. No. 32, 1976
am. No. 17, 1978; No. 8, 2005
Division 4
ss. 100M, 100N...........................	ad. No. 32, 1976
am. No. 17, 1978
s. 100P.......................................	ad. No. 32, 1976
Part VII
Part VII......................................	ad. No. 30, 1945
s. 101.........................................	ad. No. 30, 1945
am. No. 2, 1946; No. 35, 1947; No. 49, 1951; No. 17, 1978
s. 102.........................................	ad. No. 30, 1945
am. No. 35, 1947; No. 76, 1950; No. 49, 1951; No. 112, 1956; No. 102, 1959; No. 97, 1965; No. 216, 1973; No. 17, 1978
s. 103.........................................	ad. No. 30, 1945
am. No. 102, 1959
rep. No. 216, 1973
s. 104.........................................	ad. No. 30, 1945
am. No. 102, 1959; No. 216, 1973; No. 17, 1978
s. 105.........................................	ad. No. 30, 1945
am. No. 35, 1947; No. 102, 1959; No. 32, 1976; No. 17, 1978
s. 106.........................................	ad. No. 30, 1945
am. No. 102, 1959; No. 97, 1965; No. 32, 1976; No. 17, 1978
s. 107.........................................	ad. No. 30, 1945
am. No. 102, 1959; No. 17, 1978
Part VIIA
Part VIIA...................................	ad. No. 32, 1976
Division 1
s. 107A......................................	ad. No. 32, 1976
am. No. 17, 1978; No. 148, 2001
Division 2
ss. 107B–107D...........................	ad. No. 32, 1976
am. No. 17, 1978
s. 107E.......................................	ad. No. 32, 1976
am. No. 8, 2005
s. 107F.......................................	ad. No. 32, 1976
am. No. 17, 1978; No. 8, 2005
ss. 107G, 107H...........................	ad. No. 32, 1976
am. No. 17, 1978
ss. 107J, 107K............................	ad. No. 32, 1976
am. No. 17, 1978
Division 3
s. 107L.......................................	ad. No. 32, 1976
am. No. 17, 1978
s. 107M......................................	ad. No. 32, 1976
am. No. 17, 1978; No. 8, 2005
Division 4
s. 107N......................................	ad. No. 32, 1976
am. No. 17, 1978
s. 107P.......................................	ad. No. 32, 1976
Part VIII
Part VIII.....................................	ad. No. 49, 1951
s. 108.........................................	ad. No. 49, 1951
am. No. 46, 1971
s. 108A......................................	ad. No. 32, 1976
s. 109.........................................	ad. No. 49, 1951
am. No. 11, 1954; No. 102, 1959; No. 97, 1965
rs. No. 46, 1971
am. No. 17, 1978
Part IX
Part IX.......................................	ad. No. 92, 1952
s. 110.........................................	ad. No. 92, 1952
rep. No. 49, 1968
ad. No. 46, 1971
am. No. 17, 1978
ss. 110A–110C...........................	ad. No. 46, 1971
am. No. 17, 1978
s. 110D......................................	ad. No. 32, 1976
am. No. 17, 1978
s. 111.........................................	ad. No. 92, 1952
rs. No. 102, 1959
am. No. 102, 1963; No. 46, 1971; No. 17, 1978
s. 112.........................................	ad. No. 92, 1952
am. No. 102, 1959; No. 97, 1965; No. 17, 1978
s. 113.........................................	ad. No. 92, 1952
rs. No. 102, 1959
am. No. 97, 1965; No. 17, 1978
s. 114.........................................	ad. No. 92, 1952
am. No. 102, 1959; No. 57, 1968; No. 17, 1978
s. 115.........................................	ad. No. 92, 1952
am. No. 32, 1976
Part X
Part X........................................	ad. No. 102, 1959
s. 116.........................................	ad. No. 102, 1959
am. No. 17, 1978
s. 117.........................................	ad. No. 102, 1959
am. No. 102, 1959; No. 97, 1965; No. 17, 1978
s. 118.........................................	ad. No. 102, 1959
am. No. 102, 1959; No. 57, 1968; No. 17, 1978
s. 119.........................................	ad. No. 102, 1959
am. No. 102, 1959; No. 97, 1965; No. 32, 1976; No. 17, 1978
Part XA
Part XA......................................	ad. No. 46, 1971
Division 1
s. 119A......................................	ad. No. 46, 1971
am. No. 59, 1974; No. 17, 1978; No. 5, 1995; No 31, 2014
s. 119B......................................	ad. No. 46, 1971
Division 2
s. 119C......................................	ad. No. 46, 1971
am. No. 17, 1978
s. 119D......................................	ad. No. 46, 1971
am. No. 83, 1973; No. 17, 1978
ss. 119E–119H............................	ad. No. 46, 1971
am. No. 17, 1978
ss. 119J–119M............................	ad. No. 46, 1971
am. No. 17, 1978
s. 119MA...................................	ad. No. 32, 1976
Division 3
s. 119N......................................	ad. No. 46, 1971
am. No. 59, 1974; No. 17, 1978; No 31, 2014
s. 119P.......................................	ad. No. 46, 1971
am. No. 216, 1973; No. 32, 1976; No. 17, 1978; No. 92, 1981
s. 119Q......................................	ad. No. 46, 1971
am. No. 17, 1978; No. 54, 1995
s. 119R......................................	ad. No. 46, 1971
am. No. 17, 1978
s. 119S.......................................	ad. No. 46, 1971
am. No. 83, 1973; No. 32, 1976; No. 17, 1978; No. 151, 1986
s. 119T.......................................	ad. No. 46, 1971
am. No. 83, 1973; No. 32, 1976; No. 17, 1978; No. 8, 2005
s. 119U......................................	ad. No. 46, 1971
am. No. 17, 1978; No. 151, 1986
s. 119V......................................	ad. No. 46, 1971
am. No. 17, 1978
s. 119W.....................................	ad. No. 46, 1971
am. No. 32, 1976; No. 17, 1978; No. 151, 1986
s. 119WA...................................	ad. No. 151, 1986
am. No. 58, 2011
ss. 119WB, 119WC.....................	ad. No. 151, 1986
s. 119X......................................	ad. No. 46, 1971
am. No. 17, 1978
s. 119Y......................................	ad. No. 46, 1971
am. No. 17, 1978; No. 151, 1986
s. 119Z.......................................	ad. No. 46, 1971
am. No. 17, 1978
s. 119ZA....................................	ad. No. 46, 1971
am. No. 17, 1978; No. 151, 1986
s. 119ZB....................................	ad. No. 46, 1971
am. No. 17, 1978
s. 119ZBA..................................	ad. No. 32, 1976
Division 4
s. 119ZC....................................	ad. No. 46, 1971
am. No. 32, 1976 (as am. by No. 17, 1978); No. 17, 1978
s. 119ZD....................................	ad. No. 46, 1971
am. No. 17, 1978
s. 119ZE....................................	ad. No. 46, 1971
am. No. 32, 1976; No. 17, 1978; No. 136, 2012
s. 119ZEA..................................	ad. No. 32, 1976
am. No. 17, 1978
Heading to Part XB.....................	rs. No. 32, 1976
rep. No. 148, 2001
Part XB......................................	ad. No. 46, 1973
rep. No. 148, 2001
s. 119ZF.....................................	ad. No. 46, 1973
am. No. 32, 1976
rep. No. 148, 2001
ss. 119ZG–119ZK.......................	ad. No. 46, 1973
am. No. 17, 1978
rep. No. 148, 2001
ss. 119ZL, 119ZM.......................	ad. No. 46, 1973
rep. No. 148, 2001
s. 119ZN....................................	ad. No. 46, 1973
am. No. 32, 1976
rep. No. 148, 2001
s. 119ZO....................................	ad. No. 46, 1973
am. No. 17, 1978
rep. No. 148, 2001
Part XI
Heading to Part XI......................	am. No. 22, 1930
rs. No. 32, 1976; No. 148, 2001
Part XI.......................................	rs. No. 32, 1976
s. 120.........................................	am. No. 22, 1930; No. 216, 1973
rs. No. 32, 1976
am. No. 17, 1978; No. 151, 1986; No. 148, 2001; No 145, 2015
s. 121.........................................	am. No. 22, 1930; No. 102, 1959
rs. No. 32, 1976
am. No. 17, 1978; No. 151, 1986; No. 148, 2001
s. 122.........................................	am. No. 11, 1954; No. 102, 1959; No. 216, 1973
rs. No. 32, 1976
am. No. 17, 1978; No. 148, 2001
s. 123.........................................	rs. No. 32, 1976
am. No. 17, 1978
rep. No. 148, 2001
s. 124.........................................	am. No. 216, 1973
rs. No. 32, 1976
am. No. 93, 1986; No. 148, 2001
s. 125.........................................	am. No. 22, 1930; No. 102, 1959; No. 216, 1973
rs. No. 32, 1976
am. No. 17, 1978
s. 126.........................................	rs. No. 32, 1976
am. No. 17, 1978; No. 148, 2001
Part XIA
Part XIA....................................	ad. No. 58, 2011
Division 1
s. 127.........................................	rep. No. 32, 1976
ad. No. 93, 1986
rep. No. 148, 2001
ad. No. 58, 2011
Division 2
s. 128.........................................	rep. No. 32, 1976
ad. No. 125, 1989
rep. No. 148, 2001
ad. No. 58, 2011
s. 129.........................................	rep. No. 32, 1976
ad. No. 58, 2011
s. 130.........................................	am. No. 102, 1959
rep. No. 32, 1976
ad. No. 58, 2011
s. 131.........................................	am. No. 19, 1948; No. 11, 1954
rs. No. 102, 1963
rep. No. 32, 1976
ad. No. 58, 2011
s. 131A......................................	ad. No. 97, 1965
rep. No. 32, 1976
s. 132.........................................	am. No. 53, 1942
rep. No. 32, 1976
ad. No. 58, 2011
s. 133.........................................	rep. No. 32, 1976
ad. No. 58, 2011
s. 133A......................................	ad. No. 58, 2011
Division 3
Division 3 heading......................	am No 38, 2024
s 133B.......................................	ad No 58, 2011
am No 38, 2024
Part XII
s. 133C......................................	ad. No. 58, 2011
s. 134.........................................	am. No. 216, 1973
rep. No. 32, 1976
ad. No. 17, 1978
s. 135.........................................	ad. No. 53, 1942
am. No. 15, 1945; No. 102, 1963; No. 17, 1978
s. 136.........................................	ad. No. 102, 1959
s. 136A......................................	ad. No. 187, 1992
s. 137.........................................	ad. No. 102, 1959
s. 138.........................................	ad. No. 102, 1959
am. No. 26, 1969; No. 17, 1978
s. 139.........................................	ad. No. 102, 1959
s. 140.........................................	am. No. 45, 1924; No. 53, 1942; No. 19, 1948
s. 141.........................................	rep. No. 17, 1978
s. 142.........................................	am. No. 53, 1942; No. 154, 1965; No. 17, 1978; No 4, 2016; No 61, 2016
s. 143.........................................	rs. No. 97, 1965
am. No. 32, 1976; No. 17, 1978
s. 143A......................................	ad. No. 97, 1965
am. No. 154, 1965; No. 32, 1976; No. 17, 1978; No. 109, 2001
s. 144.........................................	ad. No. 28, 1937
am. No. 35, 1947; No. 154, 1965; No. 17, 1978
s. 145.........................................	ad. No. 53, 1942
rs. No. 35, 1947
am. No. 27, 1955
rs. No. 32, 1976
am. No. 17, 1978
rs. No. 80, 1986
s. 146.........................................	ad. No. 102, 1959
s 147..........................................	ad No 53, 1942
am No 216, 1973; No 17, 1978; No 115, 2024
s. 149.........................................	ad. No. 102, 1959
am. No. 102, 1959; No. 97, 1965; No. 46, 1971; No. 17, 1978
s. 149A......................................	ad. No. 97, 1965
am. No. 17, 1978
ss. 149AA, 149AB......................	ad. No. 58, 2011
s. 149B......................................	ad. No. 32, 1976
am. No. 17, 1978; No. 58, 2011
s. 150.........................................	am. No. 102, 1963; No. 154, 1965; No. 32, 1976; No. 17, 1978; No. 109, 2001
Schedules
First, Second Schedules...............	ad. No. 102, 1959
rep. No. 102, 1963
Third, Fourth Schedules...............	ad. No. 102, 1959
am. No. 102, 1959; No. 97, 1965
rs. No. 154, 1965
Fifth Schedule.............................	ad. No. 102, 1959
rs. No. 154, 1965
Sixth Schedule............................	ad. No. 97, 1965
rs. No. 154, 1965
Seventh Schedule........................	ad. No. 52, 1967

Endnote 5Miscellaneous

Repeal Table

The amendment history of the repealed provisions of the Superannuation Act 1922 up to and including the Superannuation Act 1959 (No. 102, 1959) appears in the table below.

Provision affected	How affected
s. 4A.....................................	ad. No. 45, 1924
am. No. 22, 1930
rep. No. 19, 1948
s. 12A...................................	ad. No. 27, 1955
am. No. 112, 1956
rep. No. 102, 1959
s. 17......................................	am. No. 22, 1930
rs. No. 53, 1942; No. 49, 1951
rep. No. 102, 1959
s. 17E....................................	ad. No. 35, 1947
rep. No. 27, 1955
Div. 4 of Part III..................... (ss. 18–20)	rep. No. 102, 1959
s. 18......................................	am. No. 35, 1947
rs. No. 76, 1950
am. No. 49, 1951; No. 11, 1954; No. 94, 1957
rep. No. 102, 1959
s. 19......................................	am. No. 35, 1947; No. 76, 1950; No. 11, 1954; No. 94, 1957
rep. No. 102, 1959
s. 20......................................	rep. No. 102, 1959
s. 29B....................................	ad. No. 49, 1951
rep. No. 112, 1956
ss. 35–37...............................	rep. No. 112, 1956
s. 38......................................	am. No. 45, 1924
rep. No. 112, 1956
s. 46A...................................	ad. No. 22, 1930
rep. No. 53, 1942
ss. 54–56...............................	rep. No. 112, 1956
s. 59......................................	rep. No. 35, 1947
s. 59A...................................	ad. No. 11, 1954
am. No. 19, 1956
rep. No. 102, 1959
Part IVA................................ (ss. 60A–60T)	ad. No. 45, 1924
Part IVA................................ (ss. 60A–60S, 60SA, 60T)	rep. No. 19, 1948
s. 60A...................................	ad. No. 45, 1924
am. No. 22, 1930; No. 53, 1942
rep. No. 19, 1948
ss. 60B, 60C..........................	ad. No. 45, 1924
am. No. 22, 1930
rep. No. 19, 1948
s. 60D..................................	ad. No. 45, 1924
am. No. 22, 1930; No. 53, 1942
rep. No. 19, 1948
s. 60E....................................	ad. No. 45, 1924
am. No. 22, 1930
rs. No. 53, 1942
rep. No. 19, 1948
s. 60F....................................	ad. No. 45, 1924
am. No. 22, 1930
rep. No. 19, 1948
s. 60G...................................	ad. No. 45, 1924
am. No. 22, 1930; No. 45, 1934
rs. No. 53, 1942
rep. No. 19, 1948
s. 60H...................................	ad. No. 45, 1924
am. No. 22, 1930; No. 53, 1942
rep. No. 19, 1948
s. 60I.....................................	ad. No. 45, 1924
am. No. 22, 1930
rep. No. 19, 1948
ss. 60J, 60K...........................	ad. No. 45, 1924
am. No. 22, 1930; No. 53, 1942
rep. No. 19, 1948
s. 60L....................................	ad. No. 45, 1924
am. No. 22, 1930; No. 15, 1945
rep. No. 19, 1948
s. 60M...................................	ad. No. 45, 1924
rs. No. 53, 1942
rep. No. 19, 1948
s. 60N...................................	ad. No. 45, 1924
am. No. 53, 1942
rep. No. 19, 1948
s. 60O...................................	ad. No. 45, 1924
am. No. 22, 1930; No. 53, 1942; No. 15, 1945
rep. No. 19, 1948
s. 60P....................................	ad. No. 45, 1924
am. No. 22, 1930
rep. No. 19, 1948
s. 60Q...................................	ad. No. 45, 1924
rep. No. 19, 1948
ss. 60R, 60S...........................	ad. No. 45, 1924
am. No. 22, 1930
rep. No. 19, 1948
s. 60SA.................................	ad. No. 22, 1930
rep. No. 19, 1948
s. 60T....................................	ad. No. 45, 1924
am. No. 22, 1930
rep. No. 19, 1948
s. 76......................................	am. No. 45, 1924
rep. No. 76, 1950
Schedules I, II........................	am. No. 35, 1947; No. 76, 1950
rep. No. 102, 1959
Schedules III, IV....................	ad. No. 45, 1924
am. No. 35, 1947; No. 76, 1950
rep. No. 102, 1959
Schedules V–VIII...................	ad. No. 53, 1942
am. No. 35, 1947; No. 76, 1950
rs. No. 49, 1951
rep. No. 102, 1959

Renumbering Table

The renumbering of provisions of the Superannuation Act 1922, made by the Superannuation Act 1959 (No. 102, 1959) appears in the table below.

Old number	New number
Section	Section
4B	5
4C	6
4D	7
5	8
5A	9
5B	10
5C	11
6	12
7	13
8	14

9	15
10	16
11	17
11A	18
12	19
13	20
14	21
15	22
16	23
16A	24
16B	25
Division 3AA	Division 4
Section	Section
17AA	26
17AB	27
17AC	28
Division 3A	Division 5
Section	Section
17A	29
17B	30
17C	31
17D	32
Division 4	Division 6
Section	Section
18	33
Division 5	Division 7
Section	Section
21	34
22	35
22A	36
23	37
24	38
25	39
26	40
27	41
28	42
29	43
29A	44
30	45
31	46
32	47
33	48
34	49
39	50
40	51
40A	52
40B	53
41	54
42	55
43	56
44	57
45	58
46	59
47	60
48	61
48A	62
48B	63
49	64
50	65
Division 3A	Division 4
Section	Section
50A	66
50B	67
Division 4	Division 5
Section	Section
51	68
52	69
53	70
57	71
58	72
59	73
Division 5	Division 6
Section	Section
60	74
Part IVB	Part V
Section	Section
60U	75
60UA	76
60UB	77
60UC	78
60V	79
60W	80
60X	81
60Y	82
60Z	83
60AA	84
60AB	85
60ABA	86
60AC	87
60ACA	88
60AD	89
60ADA	90
60ADB	91
60AE	92
60AEA	93
Part IVC	Part VI
Section	Section
60AF	94
60AG	95
60AH	96
60AJ	97
60AK	98
60AL	99
60AM	100
Part IVD	Part VII
Section	Section
60AN	101
60AO	102
60AP	103
60AQ	104
60AR	105
60AS	106
60AT	107
Part IVE	Part VIII
Section	Section
60AU	108
60AV	109
Part IVF	Part IX
Section	Section
60AW	110
60AX	111
60AY	112
60AZ	113
60AZA	114
60AZB	115
Part IVG	Part X
Section	Section
60AZC	116
60AZD	117
60AZE	118
60AZF	119
Part V	Part XI
Section	Section
61	120
62	121
63	122
64	123
65	124
66	125
67	126
68	127
69	128
70	129
71	130
72	131
73	132
74	133
75	134
Part VI	Part XII
Section	Section
76A	135
76B	136
76C	137
76D	138
76E	139
77	140
78	141
79	142
80	143
80A	144
80B	145
80BA	146
80C	147
81	148
81A	149
82	150

Other information relating to the Superannuation Act 1922 is set out below.

The Superannuation Act 1922 is affected by section 33 of the Qantas Sale Act 1992.

The Superannuation Act 1922 is affected by section 36 of the CSL Sale Act 1993.