Statutory Rules 1993
No. 351 1
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Superannuation (Approved Part-time Employees) Regulations 2(Amendment)
I, The Governor-General of the Commonwealth of Australia, acting with the advice of the
Federal Executive Council, make the following Regulations under the Superannuation
Act 1976.
Dated
15 December 1993.
BILL
HAYDEN
Governor-General
By His
Excellency’s Command,
RALPH
WILLIS
Minister
for Finance
____________
1. Commencement
1.1 Subregulation
3.3 is taken to have commenced on 1 July 1993.
[NOTE: The remainder of these Regulations commence on
gazettal: see Acts Interpretation Act 1901, s. 48.]
2. Amendment
2.1 The
Superannuation (Approved Part-time Employees) Regulations are amended as set
out in these Regulations.
3. Schedule (Modifications—person who is, or at
any time after his or her first day of service has been, an approved part-time
employee)
3.1 Modifications of section 3 (third
modification):
Add “or” at the end of paragraph (a)
of the inserted definition of “period of employment”.
3.2 Modifications of section 5 (first
modification):
Omit the modification, substitute:
“Omit from subsection (2) ‘sub-sections
(3), (3a), (3b) and (3c)’, substitute ‘subsections (2a), (3), (3a),
(3b) and (3c)’”. |
3.3 After the modifications of section 46, insert:
“62a | Omit paragraph (a) of the
definition of ‘notional accumulated SG contributions’ in subsection (1),
substitute: |
|
“Insert after the definition
of ‘notional accumulated SG contributions’ in subsection (1): ‘“part-time factor” means the factor: where B and C have the meanings given by subsection
(1b);’ |
“Insert after subsection (1): ‘(1a) The
second-mentioned amount referred to in subparagraph (a) (ii) of the
definition of “notional accumulated SG contributions”, being the amount by
which the amount worked out under subparagraph (a) (i) of that
definition is to be reduced, is: - (a)
if, under subsection (5), the Australian
Government Actuary has determined an amount or a method of calculation that
applies only to approved part-time employees—the amount specified in, or
worked out in accordance with, that determination; or
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- (b)
if, under subsection (5), the Australian
Government Actuary has determined an amount or a method of calculation that
applies to eligible employees generally—the amount worked out by multiplying
the amount specified in, or worked out in accordance with, that determination
by the part-time factor.
|
‘(1b) In
the definition of “part-time factor” in subsection (1), in relation to a
person: B is: - (a)
except if paragraph (b) of this definition
applies—the total number of hours that, in accordance with the terms and
conditions of employment applying from time to time to the person, were the
normal hours of duty of the person during the period of 1 year immediately
preceding the most recent anniversary of the birth of the person; or
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- (b)
if the person became an approved part-time
employee on his or her first day of service and the most recent anniversary
of the birth of the person occurred before that day—the number of hours that,
in accordance with the terms and conditions of employment applying in
relation to the person on his or her first day of service, were the normal
hours of duty of the person for the period that was the basic work period in
relation to the person;
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C is: - (a)
except if paragraph (b) of this definition
applies—the total number of hours that would have been the normal hours of
duty of the person during the period referred to in paragraph (a) of the
definition of factor B in relation to the person if, during the whole
of that period, the person had performed his or her work or duties on a
full-time basis; or
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- (b)
if the person became an approved part-time
employee on his or her first day of service and the most recent anniversary
of the birth of the person occurred before that day—the number of hours that
would have been the normal hours of duty of the person for the period that
was the basic work period in relation to the person if, during the whole of
that period, the person had performed his or her work or duties on a
full-time basis.’
|
“Omit from paragraphs
(2) (a) and (b) ‘that percentage’, substitute ‘subject to subsection (2a), that percentage’ |
“Omit from paragraph
(2) (c) ‘the contribution percentage’, substitute ‘subject to subsection
(2a), the contribution
percentage’ |
“After subsection (2),
insert: ‘(2a) For
the purposes of paragraphs (2) (a), (b) and (c), a person’s earnings for
an accrual period is taken to be the amount worked out according to the
formula: E ¥ P where: E is the earnings of the person for the accrual period
based on the person’s fortnightly rate of salary that, for the purposes of
section 46, was payable on the most recent anniversary of birth of the
person; and P is the part-time factor. |
‘(2b) If
a person was an approved part-time employee other than a partial contributor
during any period included in a period referred to in paragraph (a) of the
definition of factor B in the definition of “part-time factor” in relation to that person, the person is
to be taken, for the purposes of working out the part-time factor, to have
performed his or her work or duties on a full-time basis during the
first-mentioned period.’”. |
3.4 After the modifications of section 110c, insert:
“110sb | Omit paragraph (a) of the
definition of ‘notional accumulated SG contributions’ in subsection (1),
substitute: |
|
“Insert after the definition
of ‘notional accumulated SG contributions’ in subsection (1): ‘“part-time factor” means the factor: where B and C have the meanings given by subsection
(1b);’ |
“Insert after subsection (1): ‘(1a) The
second-mentioned amount referred to in subparagraph (a) (ii) of the
definition of “notional accumulated SG contributions”, being the amount by
which the amount worked out under subparagraph (a) (i) is to be reduced,
is: - (a)
if, under subsection (5), the Australian
Government Actuary has determined an amount or a method of calculation that
applies only to approved part-time employees—the amount specified in, or
worked out in accordance with, that determination; or
|
- (b)
if, under subsection (5), the Australian
Government Actuary has determined an amount or a method of calculation that
applies to eligible employees generally—the amount worked out by multiplying
the amount specified in, or worked out in accordance with, that determination
by the part-time factor.
|
‘(1b) In
the definition of “part-time factor” in subsection (1), in relation to a
person: B is: - (a)
except if paragraph (b) of this definition
applies—the total number of hours that, in accordance with the terms and
conditions of employment applying from time to time to the person, were the
normal hours of duty of the person during the period of 1 year immediately
preceding the most recent anniversary of the birth of the person; or
|
- (b)
if the person became an approved part-time
employee on his or her first day of service and the most recent anniversary
of the birth of the person occurred before that day—the number of hours that,
in accordance with the terms and conditions of employment applying in
relation to the person on his or her first day of service, were the normal
hours of duty of the person for the period that was the basic work period in
relation to the person;
|
C is: - (a)
except if paragraph (b) of this definition
applies—the total number of hours that would have been the normal hours of
duty of the person during the period referred to in paragraph (a) of the
definition of factor B in relation to the person if, during the whole
of that period, the person had performed his or her work or duties on a
full-time basis; or
|
- (b)
if the person became an approved part-time
employee on his or her first day of service and the most recent anniversary
of the birth of the person occurred before that day—the number of hours that
would have been the normal hours of duty of the person for the period that
was the basic work period in relation to the person if, during the whole of
that period, the person had performed his or her work or duties on a
full-time basis.’
|
“Omit from paragraph
(2) (a) and (b) ‘that percentage’, substitute ‘subject to subsection (2a), that percentage’ |
“Omit from paragraph
(2) (c) ‘the contribution percentage’, substitute ‘subject to subsection
(2a), the contribution
percentage’ |
“After subsection (2),
insert: ‘(2a) For
the purposes of paragraphs (2) (a), (b) and (c), a person’s earnings for
an accrual period is taken to be the amount worked out according to the
formula: E ¥ P where: E is the earnings of the person for the accrual period
based on the person’s fortnightly rate of salary that, for the purposes of
section 46, was payable on the most recent anniversary of birth of the
person; and P is the part-time factor. |
‘(2b) If
a person was an approved part-time employee other than a partial contributor
during any period included in a period referred to in paragraph (a) of the
definition of factor B in subsection (1b)
in relation to that person, the person is to be taken, for the purposes of
working out the part-time factor, to have performed his or her work or duties
on a full-time basis during the first-mentioned period.’”. |
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NOTES
1. Notified in the Commonwealth of Australia Gazette on 17
December 1993.
2. Statutory Rules 1986
No. 48 as amended by 1991 Nos. 173 and 469.