Superannuation Act 1990
No. 38, 1990
Compilation No. 40
Compilation date: 1 April 2026
Includes amendments: Act No. 8, 2026
About this compilation
This compilation
This is a compilation of the Superannuation Act 1990 that shows the text of the law as amended and in force on 1 April 2026 (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. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au).
Application, saving and transitional provisions
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.
Presentational changes
The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.
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. Any modifications affecting the law are accessible on the Register.
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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
Part 1—Preliminary
1 Short title
2 Commencement
3 Interpretation
3AA Designated employers
3AB Members of ACT Fire Brigade
3A Application of Act
3B Application of the Criminal Code
Part 2—The Trust Deed
4 Deed to establish Public Sector Superannuation Scheme etc.
5 Amendment of Trust Deed
5A Amendments of Trust Deed to implement family law interest splitting
Part 3—Members of Public Sector Superannuation Scheme
6 Membership of Public Sector Superannuation Scheme
6A Election by certain people to join CSS
6B Election by certain people to leave the Public Sector Superannuation Scheme
7 Election by holder of statutory office to be a member
8 Election by temporary employee to be member
9 Employees on probation
10 Australian Federal Police employees
11 Director of company etc.
12 Cases where person taken not to have ceased to be a member
13 Member not to be retired on grounds of invalidity without certificate from CSC
Part 4—Contributions
14 Contributions of members to Public Sector Superannuation Scheme etc. to be deducted from salary
14A Deductions of contributions by designated employer
15 Contributions to Public Sector Superannuation Scheme etc. by employer
Part 5—Payments relating to benefits
16
Overview
The Superannuation Act 1990 was enacted to establish an occupational superannuation scheme for persons employed by the Commonwealth and other specified entities, and to provide for the administration of the scheme. The Act was introduced to address the need for a comprehensive superannuation scheme for public sector employees, ensuring that they have a reliable retirement fund. Enacted by the Commonwealth Parliament, the primary policy objective of the Act is to provide a structured framework for superannuation contributions, benefits, and administration, thereby supporting the financial security of public sector employees upon retirement.
Scope and Application
The Superannuation Act 1990 applies to both individuals and entities within and outside Australia. It pertains to occupational superannuation schemes, specifically the Public Sector Superannuation Scheme, which covers members employed by the Commonwealth or approved authorities, holders of statutory offices, and other specified individuals. The Act details provisions for membership, contributions, and the payment of benefits, including invalidity pensions and post-retirement commutation benefits. It also outlines administrative procedures, such as the roles of the Commonwealth Superannuation Corporation (CSC) and the requirements for designated employers to deduct and remit contributions. The Act includes mechanisms for the transfer of assets to approved and authorised superannuation schemes, and it provides for the recovery of unpaid contributions and benefits. It further details the functions and powers of the CSC, including the ability to rely on information provided by employers or former employers, subject to confidentiality obligations. The Act also establishes provisions for the cost of administering the scheme, indemnification for certain actions, and the liability of banks in specific circumstances related to payments to deceased pensioner's accounts. The Act extends to subordinate instruments, regulations, and legislative instruments, with specific provisions detailing the circumstances under which these instruments can be made or issued.
Key Provisions
- The Superannuation Act 1990 establishes an occupational superannuation scheme for persons employed by the Commonwealth and certain other persons. Key provisions include the establishment of the Public Sector Superannuation Scheme and the Public Sector Superannuation Fund (PSS Fund) through a Trust Deed, as mandated in sections 4 and 5. The Trust Deed can be amended by the Minister with certain conditions, as detailed in sections 5(1) and 5(1A). The scheme membership criteria are outlined in section 6, which specifies who is eligible to be a member, including permanent and temporary employees, holders of statutory offices, and others.
- The Act details the obligations of both members and employers regarding contributions. Members are required to have their contributions deducted from their salary, as stated in section 14, while employers are obligated to remit these contributions to the Commonwealth Superannuation Corporation (CSC), as outlined in section 15. Additionally, section 14A specifies the responsibilities of designated employers in deducting and remitting these contributions, including the payment of interest on overdue amounts.
- Regarding penalties and consequences, section 39 outlines the procedures for the recovery of unpaid contributions and benefits erroneously paid by CSC. This includes the ability to recover such amounts as a debt in court or by deducting from future benefits. Furthermore, sections 39A and 39B allow the Commonwealth to make payments in certain circumstances and provide mechanisms for the recovery of these payments if they are found to be improperly made. Section 39C mandates the publication of reports on such recoverable payments and death benefits, ensuring transparency and accountability.
- Area of Law
- Superannuation Law
- Public Sector Law
- Instrument
- Act
- Concepts
- Definitions & Interpretation
- Commencement Provisions
- Repeal & Amendment
- Transitional Provisions
- Licensing & Registration
- Reporting & Disclosure Obligations
- Regulatory Standards