Superannuation Act 2005
No. 80, 2005
Compilation No. 18
Compilation date: 1 July 2026
Includes amendments: Act No. 57, 2025
About this compilation
This compilation
This is a compilation of the Superannuation Act 2005 that shows the text of the law as amended and in force on 1 July 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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—Introduction
1 Short title
2 Commencement
3 Simplified outline
4 Definitions
5 Public sector employees
6 Extended meaning of employed
7 Statutory offices
8 Approved authorities
9 Application of Act
Part 2—The Trust Deed
10 Deed to establish PSSAP etc.
11 Amendment of Trust Deed
12 Family law interest splitting
Part 3—Members of Public Sector Superannuation Accumulation Plan (PSSAP)
13 Eligibility for membership of PSSAP
14 Becoming a member of PSSAP
15 Duration of membership of PSSAP
16 PSSAP is the sole eligible choice fund in relation to APS employees etc. for certain purposes
Part 4—Contributions
17 Contributions to PSSAP by designated employers
18 Ordinary employer‑sponsored member of PSSAP
19 Designated employers
Part 5—Administration
Division 1—CSC
20 Functions and powers
29 Indemnification
Division 3—Ministerial powers
32 Making of certain legislative instruments
33 Delegation by Minister
Division 4—Costs of administration
34 Costs of administration of Act etc.
37 Payment of fees
38 CSC liable to pay surcharge under the Superannuation Contributions Tax (Assessment and Collection) Act 1997
Division 5—Other administrative matters
39 Amounts payable to the CSC
40 Recovery of overpayments
41 CSC may rely on information supplied…
Overview
The Superannuation Act 2005 was enacted to address the need for a unified superannuation scheme for public sector employees in Australia. This Act establishes the Public Sector Superannuation Accumulation Plan (PSSAP), a superannuation scheme designed to consolidate various superannuation arrangements into a single plan. The Act was passed by the Australian Parliament and received Royal Assent on 29 June 2005. It provides a comprehensive framework for the establishment, administration, and operation of PSSAP, ensuring that public sector employees have a standardised and efficient superannuation scheme. The Act also addresses issues such as the eligibility for membership, contributions, and the administration of the scheme by the Commonwealth Superannuation Corporation (CSC).
Scope and Application
The Superannuation Act 2005 (C2005A00080) is a Commonwealth Act that establishes the Public Sector Superannuation Accumulation Plan (PSSAP) and governs its administration. The Act applies both within and outside Australia. It specifies that eligible individuals to become members of PSSAP include public sector employees who start work on or after 1 July 2005, Australian government superannuation scheme members, and former Australian government superannuation scheme members. The Act also delineates the circumstances under which individuals can become members of PSSAP, either by choice or if PSSAP is designated as their mandated fund. The Act mandates that designated employers, which include Commonwealth agencies, Parliamentary Departments, and other specified employers, must contribute to PSSAP for ordinary employer-sponsored members. The Commonwealth Superannuation Corporation (CSC) is responsible for the administration of PSSAP, including the payment of benefits and the enforcement of the Act's provisions. The Act also provides for the regulation of PSSAP, including the establishment of rules for its administration and the ability to make amendments to the Trust Deed establishing PSSAP. The Act extends to cover various administrative matters, such as the indemnification of certain individuals performing their functions in good faith, the delegation of ministerial powers, and the costs associated with the administration of PSSAP. The Act also includes provisions for the payment of fees, the recovery of overpayments, and the ability of CSC to rely on information provided by employers. The Act is supplemented by regulations that may prescribe matters required or permitted by the Act and necessary or convenient for its implementation. The Act's scope and application are subject to amendments by subordinate instruments, which can modify or extend its provisions.
Key Provisions
- The Superannuation Act 2005 establishes the Public Sector Superannuation Accumulation Plan (PSSAP), a superannuation scheme for public sector employees starting work on or after 1 July 2005. Eligible individuals become members of PSSAP either by choice or when their employment or statutory office makes them eligible, and the plan remains in effect until a benefit is paid or the member dies. Employers must contribute to PSSAP for most ordinary employer-sponsored members, while former employees may also be ordinary employer-sponsored members if PSSAP is their chosen fund under the Superannuation Guarantee (Administration) Act 1992. The Commonwealth Superannuation Corporation (CSC) administers PSSAP, with functions and powers defined in the Trust Deed.
- The Act imposes several obligations on parties and entities it governs. Eligible individuals must choose to become members of PSSAP or automatically become members if they are in specific employment or hold a particular office. Employers are required to make contributions to PSSAP for ordinary employer-sponsored members, while former employees can also be ordinary employer-sponsored members if they choose PSSAP as their fund. The CSC must establish the PSSAP and manage the PSSAP Fund, with specific provisions regarding costs of administration, indemnification of committee members, and reliance on information from employers.
- Violations of the Act can result in various civil and criminal consequences. For instance, the Act allows for the recovery of overpayments made by the CSC and imposes penalties for late payments, including interest on unpaid amounts. Additionally, the Act sets out provisions for the payment of fees when individuals request CSC to reconsider its decisions. The CSC can also recover overpaid benefits, and in certain cases, ordinary employer-sponsored members cannot be retired on invalidity grounds without a CSC certificate. The Act also includes regulations that can be made under its authority, subject to certain conditions.
- Area of Law
- Public Sector Superannuation
- Instrument
- Act
- Concepts
- Commencement Provisions
- Delegated & Subordinate Legislation
- Licensing & Registration
- Reporting & Disclosure Obligations
- Enforcement Powers
- Compliance Obligations
- Regulatory Standards