Superannuation (CSS) Approved Part-time Employees Regulations (Cth)

Superannuation (CSS) Approved Part‑time Employees Regulations

Statutory Rules 1986 No. 48 as amended

made under the

Superannuation Act 1976

This compilation was prepared on 12 June 2003

taking into account amendments up to SR 1996 No. 96

Prepared by the Office of Legislative Drafting,

Attorney-General’s Department, Canberra

Contents

1Citation [see Note 1]

These Regulations may be cited as the Superannuation (CSS) Approved Part-time Employees Regulations.

2Interpretation

In these Regulations, the Act means the Superannuation Act 1976.

3Application of the Act etc to certain persons

The Act and the provisions of the Act specified in the Schedule apply, subject to the modifications specified in the Schedule, to a person who is or has ceased to be an eligible employee, being a person who is, or has been on or after his or her first day of service, an approved part-time employee.

Schedule

(regulation 3)

Modifications — person who is, or at any time after his or her first day of service has been, an approved part-time employee

Part I

Modifications
Section
3	After the definition of basic contributions in subsection (1) insert the following definition: ‘basic work period, in relation to an eligible employee, means the period that is, under the terms and conditions of employment of the eligible employee, the period in relation to which a number of hours specified in, or ascertained in accordance with, those terms and conditions of employment, are to be taken to be the normal hours of duty of the eligible employee.’. After the definition of orphan pension in subsection (1) insert the following definition: ‘partial contributor means: (a) an eligible employee who became, on his or her first day of service, an approved part-time employee and has continued to be, and is, such a part-time employee; (b) an eligible employee (other than an eligible employee referred to in paragraph (a)) who is an approved part-time employee and: (i) who has been an approved part-time employee for a continuous period of more than 12 months; or (ii) in respect of whom the Commissioner, being satisfied that there is a likelihood that the eligible employee will continue to be an approved part-time employee for a continuous period that, together with the immediately preceding period (if any) during which the eligible employee has continuously been an approved part-time employee, will exceed a period of 12 months, has given a certificate to that effect specifying the day (not being a day earlier than the day on which the certificate is given) on which the first-mentioned period is to commence; and (c) an eligible employee who: (i) is, and has been for a continuous period of not more than 12 months, employed on a full-time basis; and (ii) was, immediately before that period a person to whom paragraph (a) or (b) of this definition applied.’. Omit the definitions of period of contributory service and period of prospective service, substitute the following definitions: ‘period of contributory service, in relation to a person who has ceased to be an eligible employee, means: (a) except where paragraph (b), (c), (d), (e) or (f) applies — the aggregate of: (i) the period equal to the period commencing on the person’s first day of service and ending on the person’s last day of service less any period (excluding any part of it that is referred to in sub-subparagraph (A), (B), (C), (D) or (E)) during that period when the person was a partial contributor, and less any period during that period: (A) when the person was on leave of absence without pay during a period in respect of which subsection 51 (1) applies to the person; or (B) when the person was absent from duty during a period in respect of which subsection 51A (1) as in force before 1 July 1990 applies to the person; or (C) that is taken, under subsection 51A (5) as in force on and after 1 July 1990, to be a non-contributory period of service for the person; or (D) in respect of which the person was not required or permitted to pay contributions because of subsection 3 (3); or (E) in respect of which benefits did not accrue to the person because of section 55A; (ii) the period that bears to the period that is equal to the aggregate of the periods commencing on or after the first day of service of the person when the person was a partial contributor (less any part of any of those periods that is a period referred to in sub-subparagraph (i) (A), (B), (C), (D) or (E)) the same ratio as 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 those periods bears to the total number of hours that would have been the normal hours of duty of the person during those periods if at all times during those periods the person had performed his or her work or duties on a full-time basis, together with, in the case of a person who had previously ceased to be an eligible employee on an occasion earlier than his or her first day of service, any period that, under section 8, is to be added to his or her period of contributory service; or (b) where the person was, immediately before ceasing to be an eligible employee, a person referred to in paragraph (a) of the definition of eligible employee in this subsection — the aggregate of: (i) the period ascertained in accordance with subparagraph (a) (i); (ii) the period ascertained in accordance with subparagraph (a) (ii); (iii) every period that, under section 194 of the Superannuation Act 1976 as modified by the Superannuation (Period of Contributory Service) Regulations, would, if the person had not at any time after his or her first day of service been an approved part-time employee, be a prescribed period of service in relation to the person; and (iv) every period that, under section 195 of the Superannuation Act 1976 as modified by the Superannuation (Period of Contributory Service) Regulations, would, if the person had not at any time after his or her first day of service been an approved part-time employee, be an additional period of service in relation to the person; or (c) if the person was, immediately before he or she last became an eligible employee, an existing invalidity pensioner within the meaning of subsection 180 (1) — the aggregate of: (i) the period ascertained in accordance with subparagraph (a) (i); and (ii) the period ascertained in accordance with subparagraph (a) (ii); and (iii) the period during which a pension of a kind referred to in section 64A or 65 of the superseded Act as in force immediately before the repeal of that section (other than a deferred benefit by way of a pension referred to in subsection 64A (1) of the superseded Act as then in force) was payable to the person or would, but for the pension having been suspended, have been payable, as the case requires; and (iv) every period that, under section 233 of the Act as modified by the Superannuation (Existing Invalidity Pensioners) Regulations, is a prescribed period of service in relation to the person; and (v) every period that, under section 234 of the Act as so modified, is an additional period of service in relation to the person; or (d) if the person was, immediately before ceasing to be an eligible employee, a person in relation to whom regulation 5 of the Superannuation (Transfer Arrangements) Regulations applies, the aggregate of the period or periods specified in paragraph (a) that would otherwise be applicable to the person and the period expressed in years and fractions of a year worked out in accordance with the formula: where: EC is the number that is equal to the number of whole dollars contained in the employer component of the transfer value paid under the superannuation scheme known as the Commonwealth Hostels Provident Fund in respect of the former eligible employee. S is the number that is equal to the number of whole dollars contained in the amount that is 12.5% of the annual rate of salary of the former eligible employee on 8 June 1980; or (e) if the person was, immediately before ceasing to be an eligible employee, a person in relation to whom regulation 9 of the Superannuation (Transfer Arrangements) Regulations applies, the aggregate of the period or periods specified in paragraph (a) that would otherwise be applicable to the person and the period that commenced on 24 November 1976 and ended at the expiration of 18 December 1985; or (f) if the person was, immediately before ceasing to be an eligible employee, a person in relation to whom regulation 11 of the Superannuation (Transfer Arrangements) Regulations applies, the aggregate of the period or periods specified in paragraph (a) that would otherwise be applicable to the person and the period that, for the purposes of section 28B of the Superannuation Act 1916 of the State of New South Wales as amended and in force immediately before 31 March 1977, would have been his or her period of contributory service if he or she had retired from his or her State employment within the meaning of subsection 127 (1) of the Act as modified by Schedule 8 of those Regulations on 30 March 1977. period of employment, in relation to a person who has ceased to be an eligible employee, means: (a) except where paragraph (b), (c), (d), (e) or (f) applies — a period equal to the period commencing on the person’s first day of service and ending on the person’s last day of service less any period during that period: (i) when the person was on leave of absence without pay during a period in respect of which subsection 51 (1) applies to the person; or (ii) when the person was absent from duty during a period in respect of which subsection 51A (1) as in force before 1 July 1990 applies to the person; or (iii) that is taken, under subsection 51A (5) as in force on and after 1 July 1990, to be a non-contributory period of service for the person; or (iv) in respect of which the person was not required or permitted to pay contributions because of subsection 3 (3); or (v) in respect of which benefits did not accrue to the person because of section 55A; together with, in the case of a person who had previously ceased to be an eligible employee before the person’s first day of service, any period that, under section 8A, is to be added to the person’s period of employment; or (b) where the person was, immediately before ceasing to be an eligible employee, a person referred to in paragraph (a) of the definition of eligible employee in this subsection — the aggregate of: (i) the period commencing on the person’s first day of service and ending on the person’s last day of service less any period during that period: (A) when the person was on leave of absence without pay during a period in respect of which subsection 51 (1) applies to the person; or (B) when the person was absent from duty during a period in respect of which subsection 51A (1) as in force before 1 July 1990 applies to the person; or (C) that is taken, under subsection 51A (5) as in force on and after 1 July 1990, to be a non-contributory period of service for the person; or (D) in respect of which the person was not required or permitted to pay contributions because of subsection 3 (3); or (E) in respect of which benefits did not accrue to the person because of section 55A; (ii) every period that, under section 194 of the Superannuation Act 1976 as modified by the Superannuation (Period of Contributory Service) Regulations, would, if the person had not at any time after his or her first day of service been an approved part-time employee, be a prescribed period of service in relation to the person; and (iii) every period that, under section 195 of the Superannuation Act 1976 as modified by the Superannuation (Period of Contributory Service) Regulations, would, if the person had not at any time after his or her first day of service been an approved part-time employee, be an additional period of service in relation to the person; or (c) if the person was, immediately before he or she last became an eligible employee, an existing invalidity pensioner within the meaning of subsection 180 (1) — the aggregate of: (i) the period commencing on the person’s first day of service and ending on the person’s last day of service less any period during that period: (A) when the person was on leave of absence without pay and in respect of which subsection 51 (1) applies to the person; or (B) when the person was absent from duty and in respect of which subsection 51A (1) as in force before 1 July 1990 applies to the person; or (C) that is taken, under subsection 51A (5) as in force on and after 1 July 1990, to be a non-contributory period of service for the person; or (D) in respect of which the person was not required or permitted to pay contributions because of subsection 3 (3); or (E) in respect of which benefits did not accrue to the person because of section 55A; and (ii) the period during which a pension of a kind referred to in section 64A or 65 of the superseded Act as in force immediately before the repeal of that section (other than a deferred benefit by way of a pension referred to in subsection 64A (1) of the superseded Act as then in force) was payable to the person or would, but for the pension having been suspended, have been payable, as the case requires; and (iii) every period that, under section 233 of the Act as modified by the Superannuation (Existing Invalidity Pensioners) Regulations, is a prescribed period of service in relation to the person; and (iv) every period that, under section 234 of the Act as so modified, is an additional period of service in relation to the person; or (d) if the person was, immediately before ceasing to be an eligible employee, a person in relation to whom regulation 5 of the Superannuation (Transfer Arrangements) Regulations applies, the aggregate of: (i) the period or periods applicable under paragraph (a) that would otherwise be applicable to the person; and (ii) the period expressed in years and a fraction of a year worked out in accordance with the formula: where: EC is the number that is equal to the number of whole dollars contained in the employer component of the transfer value paid under the superannuation scheme known as the Commonwealth Hostels Provident Fund in respect of the former eligible employee. S is the number that is equal to the number of whole dollars contained in the amount that is 12.5% of the annual rate of salary of the former eligible employee on 8 June 1980; or (e) if the person was, immediately before ceasing to be an eligible employee, a person in relation to whom regulation 9 of the Superannuation (Transfer Arrangements) Regulations applies, the aggregate of: (i) the period or periods applicable under paragraph (a) that would otherwise be applicable to the person; and (ii) the period that commenced on 24 November 1976 and ended at the end of 18 December 1985; or (f) if the person was, immediately before ceasing to be an eligible employee, a person in relation to whom regulation 11 of the Superannuation (Transfer Arrangements) Regulations applies, the aggregate of: (i) the period or periods applicable under paragraph (a) that would otherwise be applicable to the person; and (ii) the period that, for the purposes of section 28B of the Superannuation Act 1916 of the State of New South Wales as amended and in force immediately before 31 March 1977, would have been his or her period of contributory service if he or she had retired from his or her State employment within the meaning of subsection 127 (1) of the Act as modified by Schedule 8 of those Regulations on 30 March 1977. period of prospective employment, in relation to a person who, before attaining the age of 65 years or, if his or her maximum retiring age is less than 65 years, before attaining his or her maximum retiring age, ceases to be an eligible employee by reason of having been retired on the ground of invalidity or by reason of death, means the aggregate of: (a) the person’s period of employment; and (b) the period commencing on the day immediately following the person’s last day of service and ending on the day on which the person will, or but for his or her death, would, attain the age of 65 years or his or her maximum retiring age, whichever is the earlier. period of prospective service, in relation to a person who, before attaining the age of 65 years or, if his or her maximum retiring age is less than 65 years, before attaining his or her maximum retiring age, ceases to be an eligible employee by reason of having been retired on the ground of invalidity or by reason of death, means the aggregate of his or her period of contributory service and: (a) except in the case of a person to whom paragraph (b) applies — the period commencing on the day immediately following the person’s last day of service and ending on the day on which the person will, or but for his or her death, would, attain the age of 65 years or his or her maximum retiring age, whichever is the earlier; or (b) in the case of a person who was, on his or her last day of service a partial contributor other than a person referred to in paragraph (c) of the definition of partial contributor in this subsection — the period that bears to the period referred to in paragraph (a) the same ratio as the number of hours that, in accordance with the terms and conditions of employment applying in relation to the person on his or her last 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 bears to the number of hours that would have been the normal hours of duty of the person for that last-mentioned period if during the whole of that period the person had performed his or her work or duties on a full-time basis.’.
5	Omit from subsection (2) ‘subsections (3), (3A), (3B) and (3C)’, substitute ‘subsections (2A), (3), (3A), (3B) and (3C)’. After subsection (2) insert the following subsection: ‘(2A) For the purposes of this Act but subject to subsection (3), the annual rate of salary on a particular day of an eligible employee who is on that day an approved part-time employee is to be taken to be the amount per annum of the salary that would be payable to the eligible employee on that day if the eligible employee were on that day employed to perform on a full-time basis the work or duties that, under the terms and conditions of his or her employment, the eligible employee is required to perform.’.
16	Omit from subsection (5) ‘period of contributory service’, substitute ‘period of employment’. Omit from subparagraphs (a) (iii), (b) (ii) and (c) (ii) of the definition of relevant person in subsection 16AC (1) ‘period of contributory service’, substitute ‘period of employment’.
46	Omit the section, substitute the following section: ‘46Amount of basic contribution ‘(1) The amount of the fortnightly basic contribution payable by an eligible employee on a contribution day is: (a) except where paragraph (b) applies — an amount equal to 5 per centum of the fortnightly rate of salary that was payable (or is deemed by subsection 5 (2A) or section 47 to have been payable) to the employee on the anniversary of his or her birth last preceding that contribution day (in this section referred to as the relevant anniversary in relation to the eligible employee); or (b) where the eligible employee was, on the relevant anniversary in relation to the eligible employee, a partial contributor — an amount ascertained in accordance with the formula:

or, in either case, if that amount is not a multiple of 10 cents, the next higher amount that is such a multiple. ‘(2) In the application of the formula referred to in paragraph (1) (b) for the purpose of ascertaining the fortnightly basic contribution payable by an eligible employee on a contribution day: A is the amount of fortnightly basic contribution that would be payable by the eligible employee on the contribution day if paragraph (1) (a) applied in relation to him or her. B is: (a) except where paragraph (b) applies — the total number of hours that, in accordance with the terms and conditions of employment applying from time to time to the eligible employee, were the normal hours of duty of the eligible employee during the period commencing on the anniversary of the birth of the eligible employee last preceding the relevant anniversary in relation to the eligible employee and ending on the day immediately preceding that relevant anniversary; or (b) where the eligible employee became an approved part-time employee on his or her first day of service and the last anniversary of the birth of the eligible employee occurred before that day — the number of hours that, in accordance with the terms and conditions of employment applying in relation to the eligible employee on his or her first day of service, were the normal hours of duty of the eligible employee for the period that was the basic work period in relation to the eligible employee; and C is: (c) except where paragraph (d) applies — the total number of hours that would have been the normal hours of duty of the eligible employee during the period referred to in paragraph (a) if during the whole of that period the eligible employee had performed his or her work or duties on a full-time basis; or (d) where the eligible employee became an approved part-time employee on his or her first day of service and the last anniversary of the birth of the eligible employee occurred before that day — the number of hours that would have been the normal hours of duty of the eligible employee for the period that was the basic work period in relation to the eligible employee if during the whole of that period the eligible employee had performed his or her work or duties on a full-time basis. ‘(3) Where, during any period included in a period referred to in paragraph (a) of subsection (2) in relation to an eligible employee, the eligible employee was an approved part-time employee other than a partial contributor, the eligible employee shall, for the purposes of that subsection, be deemed to have, during the first-mentioned period, performed his or her work or duties on a full-time basis.’.
62A	Omit paragraph (a) of the definition of notional accumulated SG contributions in subsection (1), substitute: ‘(a) the amount worked out by: (i) multiplying the person’s SG minimum contributions in relation to that period by the part-time factor; and (ii) reducing the amount worked out under subparagraph (i) by the amount worked out in accordance with subsection (1A); and’. 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 (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 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: 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.’.
66	Omit from paragraph (2) (d) ‘period of contributory service’, substitute ‘period of employment’. Omit from paragraph (2) (e) ‘period of contributory service’, substitute ‘period of employment’.
69	Omit from paragraph (1) (b) ‘period of prospective service’, substitute ‘period of prospective employment’. Omit paragraph (2) (b), substitute the following paragraph: ‘(b) the sum of the amount of the person’s accumulated supplementary contributions (if any) and the greater of: (i) the amount ascertained in accordance with the formula: where: A is an amount per annum equal to the person’s final annual rate of salary. B is the number of complete years included in the period of contributory service of the person. C is the number of complete years included in the period of employment of the person; and (ii) the amount ascertained in accordance with the formula: where: A is an amount per annum equal to the person’s final annual rate of salary. D is the number of days included in the period of contributory service of the person. E is the number of days included in the period of employment of the person.’.
70	Omit from paragraph (1) (b) ‘period of contributory service’, substitute ‘period of employment’.
71	Omit from paragraph (1) (b) ‘period of contributory service’, substitute ‘period of employment’.
72	Omit from paragraph (1) (b) ‘period of contributory service’, substitute ‘period of employment’. Omit paragraph (2) (b), substitute the following paragraph: ‘(b) the sum of the amount of the person’s accumulated supplementary contributions (if any) and the greater of: (i) the amount ascertained in accordance with the formula: where: A is an amount per annum equal to the person’s final annual rate of salary. B is the number of complete years included in the period of contributory service of the person. C is the number of complete years included in the period of employment of the person; and (ii) the amount ascertained in accordance with the formula: where: A is an amount per annum equal to the person’s final annual rate of salary. D is the number of days included in the period of contributory service of the person. E is the number of days included in the period of employment of the person.’.
73	Omit from paragraph (1) (b) ‘period of contributory service’, substitute ‘period of employment’. Omit paragraph (2) (b), substitute the following paragraph: ‘(b) the sum of the amount of the person’s accumulated supplementary contributions (if any) and the greater of: (i) the amount ascertained in accordance with the formula: where: A is an amount per annum equal to the person’s final annual rate of salary. B is the number of complete years included in the period of contributory service of the person. C is the number of complete years included in the period of employment of the person; and (ii) the amount ascertained in accordance with the formula: where: A is an amount per annum equal to the person’s final annual rate of salary. D is the number of days included in the period of contributory service of the person. E is the number of days included in the period of employment of the person.’.
75	Omit from paragraph (2) (a) ‘(not being employment on a part-time basis)’, substitute ‘(not being, in the case of a pensioner who was employed on a full-time basis immediately before his retirement on the ground of invalidity, employment on a part-time basis or, in the case of a pensioner who was immediately before his retirement on the ground of invalidity a partial contributor, employment on a full-time basis)’.
76	Omit from subsection (2) ‘Where’, substitute ‘Subject to subsection (4), where’ Add at the end the following subsection: ‘(4) Where: (a) a person referred to in subsection (2) was not, immediately before his becoming entitled to the invalidity pension referred to in paragraph (2) (a), a partial contributor; and (b) the person was, immediately before his again ceasing to be an eligible employee as referred to in paragraph (2) (c), a partial contributor, the annual rate of any pension that becomes payable under this Act to or in respect of the person upon or after his again ceasing to be an eligible employee as referred to in paragraph (2) (c) shall not be less than an amount per annum ascertained in accordance with the formula: where: A is the amount per annum equal to the annual rate of the pension that, but for this subsection, would be payable to or in respect of the person in accordance with subsection (2). B is the total number of hours that, in accordance with the terms and conditions of employment applying from time to time in relation to the person, were his normal hours of duty during the period commencing on his first day of service and ending on his last day of service; and C is the total number of hours that would have been the normal hours of duty of the person during the period commencing on his first day of service and ending on his last day of service if during the whole of that period the person had performed his work or duties on a full-time basis.’.
77	Omit from subsection (1) all words to and including ‘retirement salary’ and substitute ‘Where the amount per annum of the salary of a person referred to in section 76 on the day on which the person again becomes an eligible employee is less than the amount per annum of his retirement salary’. Omit from paragraph (2) (a) ‘annual rate’ (first and second occurring), substitute in each case ‘amount per annum’. Omit from paragraph (2) (a) all words from and including ‘C is an amount’, substitute the following: ‘C is the amount per annum of his retirement salary; and D is the amount per annum of his salary; or’. Omit from paragraph (2) (b) ‘annual rate’ (first and second occurring), substitute in each case ‘amount per annum’. Omit from subsection (3) ‘annual rate’ (wherever occurring) and ‘salary’ (first occurring), substitute ‘amount per annum’ and ‘the salary’ respectively. Omit from subsection (5) ‘annual rate’ (first occurring) and ‘the rate that was his annual rate of salary immediately before’, substitute ‘amount per annum’ and ‘the amount per annum of his salary on the day that was his last day of service when’ respectively. Omit from subsection (6) ‘annual rate’ (wherever occurring) and ‘rate’ (last occurring), substitute in each case ‘amount per annum’. Omit from subsection (6) ‘a rate other than the rate referred to in subsection (5) or a rate’, substitute ‘an amount per annum other than the amount per annum referred to in subsection (5) or an amount per annum.’ Omit subsection (7), substitute the following subsection: ‘(7) Subject to subsection (8), a reference in the preceding provisions of this section to the amount per annum of the salary of a person to whom subsection (1) applies, shall, notwithstanding any change in that salary, be read as a reference to the amount per annum that was the amount per annum of the salary of the person on the day on which the person again became an eligible employee.’ Omit from subsection (8) ‘annual rate of’ (first occurring). Omit from subsection (8) ‘annual rate of’ (second occurring), substitute ‘amount per annum of the’. Omit from subsection (8) ‘a rate other than the rate referred to in subsection (7) or a rate’, substitute ‘an amount per annum other than the amount per annum referred to in subsection (7) or an amount per annum’. Omit from subsection (8) ‘annual rate’ (last occurring) and ‘rate’ (last occurring), substitute in each case ‘amount per annum’.
78	Omit from subsection (1) ‘annual rate of’, substitute ‘amount per annum of the’. Omit from paragraph (1) (a) ‘period of contributory service’, substitute ‘period of employment’. Omit from subparagraph (2) (a) (i) ‘annual rate’ (first occurring) and ‘his previous annual rate of salary’, substitute ‘an amount per annum’ and ‘the amount per annum of his previous salary’ respectively. Omit from subparagraph (2) (a) (i) all words from and including ‘C is an amount’, substitute the following: ‘C is the amount per annum of his previous salary; and D is the amount per annum of his salary; or’. Omit from subparagraph (2) (a) (ii) ‘annual rate’ (first occurring) and ‘his previous annual rate of salary’, substitute ‘amount per annum’ and ‘the amount per annum of his previous salary’ respectively. Omit from subparagraph (2) (b) (iii) ‘annual rate’ (first occurring) and ‘his previous annual rate of salary’, substitute ‘amount per annum’ and ‘the amount per annum of his previous salary’ respectively. Omit from subparagraph (2) (b) (iii) all words from and including ‘C is an amount’, substitute the following: ‘C is the amount per annum of his previous salary; and D is the amount per annum of his salary; or’. Omit from subparagraph (2) (b) (iv) ‘annual rate’ (first occurring) and ‘his previous rate of salary’, substitute ‘amount per annum’ and ‘the amount per annum of his previous salary’ respectively. Omit from subsection (3) ‘annual rate of’ and ‘his previous annual rate of salary’, substitute ‘amount per annum of the’ and ‘the amount per annum of his previous salary’ respectively. Omit from subsection (5) ‘previous annual rate of salary’ and ‘the rate that was his annual rate of salary immediately before’, substitute ‘amount per annum of the previous salary’ and ‘the amount per annum of his salary on the day immediately preceding the day on which’ respectively. Omit from subsection (6) ‘previous annual rate of salary’ (wherever occurring), ‘a rate other than the rate referred to in subsection (5) or a rate’ and ‘rate’ (last occurring), substitute ‘amount per annum of the previous salary’, ‘an amount per annum other than the amount per annum referred to insubsection (5) or an amount per annum’ and ‘amount per annum’ respectively. Omit subsection (7), substitute the following subsection: ‘(7) Subject to subsection (8), a reference in the preceding provisions of this section to the amount per annum of the salary of a person to whom subsection (1) applies shall, notwithstanding any change in that salary, be read as a reference to the amount per annum that was the amount per annum of the salary of the person on the day on which the person became entitled to partial invalidity pension under this section.’. Omit from subsection (8) ‘annual rate of’ (first occurring). Omit from subsection (8) ‘annual rate of’ (second occurring), substitute ‘amount per annum of the’. Omit from subsection (8) ‘a rate other than the rate referred to in subsection (7) or a rate’, substitute ‘an amount per annum other than the amount per annum referred to insubsection (7) or an amount per annum’. Omit from subsection (8) ‘annual rate’ (last occurring) and ‘rate’ (last occurring), substitute in each case ‘amount per annum’.
81	Omit from paragraph (2) (d) ‘period of contributory service’, substitute ‘period of employment’. Omit from paragraph (2) (e) ‘period of contributory service’, substitute ‘period of employment’.
84	Omit from subsection (1) ‘period of prospective service’, substitute ‘period of prospective employment’.
85	Omit from subsection (1) ‘period of contributory service’, substitute ‘period of employment’.
86	Omit from subsection (1) ‘period of contributory service’, substitute ‘period of employment’.
87	Omit from subsection (1) ‘period of contributory service’, substitute ‘period of employment’.
88	Omit from subsection (1) ‘period of contributory service’, substitute ‘period of employment’.
99	Omit from subsection (1) (b) ‘period of prospective service’, substitute ‘period of prospective employment’. Insert in subsection (1) (b) ‘his period of prospective service is’ after ‘but’.
100	Omit from subsection (1) (b) ‘period of contributory service’, substitute ‘period of employment’.
101	Omit from subsection (1) (b) ‘period of contributory service’, substitute ‘period of employment’.
110C	After subsection (1), insert: ‘(1A) In spite of subsection (1), where a productivity employee was a partial contributor on the last anniversary of his or her birth that occurred before the contribution day on which a productivity contribution is payable, that productivity contribution is an amount ascertained in accordance with the formula: where: A is the amount of the productivity contribution that, but for this subsection, would be payable in respect of that productivity employee if subsection (1) applied in relation to him or her. B is: (a) except where paragraph (b) applies — the total number of hours that, in accordance with the terms and conditions of employment applying from time to time to the productivity employee, were the normal hours of duty of the productivity employee during the period of 1 year immediately preceding the last anniversary of the birth of the productivity employee; or (b) where the productivity employee became an approved part-time employee on his or her first day of service and the last anniversary of the birth of the productivity employee occurred before that day — the number of hours that, in accordance with the terms and conditions of employment applying in relation to the productivity employee on his or her first day of service, were the normal hours of duty of the productivity employee for the period that was the basic work period in relation to the productivity employee; and

C is: (c) except where paragraph (d) applies — the total number of hours that would have been the normal hours of duty of the productivity employee during the period referred to in paragraph (a) if, during the whole of that period, the productivity employee had performed his or her work or duties on a full-time basis; or (d) where the productivity employee became an approved part-time employee on his or her first day of service and the last anniversary of the birth of the productivity employee occurred before that day — the number of hours that would have been the normal hours of duty of the productivity employee for the period that was the basic work period in relation to the productivity employee if during the whole of that period the productivity employee had performed his or her work or duties on a full-time basis. ‘(1B) Where, during any period included in a period referred to in paragraph (a) in the definition of factor B in subsection (1A) in relation to a productivity employee, the productivity employee was an approved part-time employee other than a partial contributor, the productivity employee is to be taken, for the purposes of that subsection, to have performed his or her work or duties on a full-time basis during the first-mentioned period.’.
110SB	Omit paragraph (a) of the definition of notional accumulated SG contributions in subsection (1), substitute: ‘(a) the amount worked out by: (i) multiplying the person’s SG minimum contributions in relation to that period by the part-time factor; and (ii) reducing the amount worked out under subparagraph (i) by the amount worked out in accordance with subsection (1A); and’. 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: 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.’.
125	Omit from subsection (1) the definition of ‘employment’.
128	After subsection (5) insert the following subsection: ‘(5A) There shall be added to the period that, but for this subsection, would be his period of employment, such period as the Commissioner determines as being appropriate, having regard to: (a) the employer component of the transfer value; and (b) such other matters as the Commissioner considers relevant and such matters (if any) as are prescribed.’.
132	Omit from paragraph (1) (a) ‘period of contributory service’, substitute ‘period of employment’.
184	Omit from paragraph (2) (b) ‘period of contributory service’, substitute ‘period of employment’. Omit from paragraphs (5A) (a), (b) and (c) ‘period of contributory service’, substitute ‘period of employment’.

Modifications
Part
Part I	After section 8 insert the following section: ‘8AAdditional periods of employment ‘(1) Where: (a) a person became entitled to an invalidity pension upon his or her ceasing to be an eligible employee; and (b) the person again becomes an eligible employee and the pension referred to in paragraph (a) is cancelled under subsection 76 (1) upon his or her again becoming an eligible employee, then, upon the person’s next ceasing to be an eligible employee, there shall be added to the period that, but for this subsection, would be the person’s period of employment: (c) the period that was: (i) in a case where subparagraph (ii) does not apply — the person’s period of employment upon his or her previously ceasing to be an eligible employee and becoming entitled to the pension that was so cancelled; or (ii) in the case of a person who had not been an approved part-time employee at any time during the period during which the person had been an eligible employee immediately before his or her previously ceasing to be an eligible employee and becoming entitled to the pension that was so cancelled — a period equal to the person’s period of contributory service upon his or her previously ceasing to be an eligible employee and becoming entitled to that pension; and (d) if that pension was payable in accordance with section 67 or 68 — any period in respect of which that pension was payable. ‘(2) Where: (a) a person ceases to be an eligible employee and, upon his or her so ceasing, deferred benefits are applicable in relation to the person by virtue of Division 3 of Part IX; and (b) the person again becomes an eligible employee and the deferred benefits cease to be applicable in relation to the person by virtue of section 144, then, upon the person’s next ceasing to be an eligible employee, there shall be added to the period that, but for this subsection, would be the person’s period of employment: (c) the period that was: (i) in a case where subparagraph (ii) does not apply — the person’s period of employment upon his or her previously ceasing to be an eligible employee and becoming a person in relation to whom deferred benefits are applicable; or (ii) in the case of a person who had not been an approved part-time employee at any time during the period during which the person had been an eligible employee immediately before his or her previously ceasing to be an eligible employee and becoming a person in relation to whom deferred benefits are applicable — a period equal to the person’s period of contributory service upon his or her previously ceasing to be an eligible employee and becoming a person in relation to whom deferred benefits are applicable; and (d) if, during any period after the person’s previously so ceasing to be an eligible employee and before the person again becomes an eligible employee, the person was in receipt of deferred benefits, being invalidity pension payable in accordance with section 67 or 68 — any period in respect of which that pension was payable.’. ‘(3) If: (a) a person ceases to be an eligible employee and, upon so ceasing, deferred benefits are applicable in relation to the person by virtue of Division 3 of Part IX; and (b) those deferred benefits cease to be applicable in relation to the person upon a deferred benefit by way of invalidity pension becoming payable to the person; and (c) the person again becomes an eligible employee and the person’s entitlement to deferred benefit is, upon the person’s becoming an eligible employee, cancelled under subsection 76 (1); then, upon the person’s next ceasing to be an eligible employee, there is to be added to the period that, but for this subsection, would be the person’s period of employment: (d) the period that was: (i) if subparagraph (ii) does not apply — the person’s period of employment upon his or her previously ceasing to be an eligible employee and becoming a person in relation to whom deferred benefits are applicable; or (ii) in the case of a person who was not an approved part-time employee at any time during the period during which the person had been an eligible employee immediately before he or she previously ceased to be an eligible employee and became a person in relation to whom deferred benefits are applicable—a period equal to the person’s period of contributory service upon his or her previously ceasing to be an eligible employee and becoming a person in relation to whom deferred benefits are applicable; and (e) if, during any period after the person’s previously so ceasing to be an eligible employee and before the person again becomes an eligible employee, the person was in receipt of a deferred benefit by way of invalidity pension in accordance with section 67 or 68 — any period in respect of which that pension was payable.’.
V	After section 65 insert the following section in Division 4: ‘65AInterpretation In this Division, partial contributor does not include a person referred to in paragraph (c) of the definition of partial contributor in subsection 3 (1).’.

Part II

1 Omit Schedule 5 to the Act, substitute the following Schedule:

Schedule 5Invalidity pension

(subsections 70 (2) and 71 (2))

Rate of pension where pension reduced on medical grounds and prospective service not less than 30 years

Column 1 Number of complete years of contributory service	Column 2 Percentage of final annual rate of salary where pension payable under section 70		Column 3 Percentage of final annual rate of salary where pension payable under section 71
19 ...............................................................		66.5	47.5
18 ...............................................................		63.0	45.0
17 ...............................................................		59.5	42.5
16 ...............................................................		56.0	40.0
15 ...............................................................		52.5	37.5
14 ...............................................................		49.0	35.0
13 ...............................................................		45.5	32.5
12 ...............................................................		42.0	30.0
11 ...............................................................		38.5	27.5
10 ...............................................................		35.0	25.0
9 ...............................................................		31.5	22.5
8 ...............................................................		28.0	20.0
7 ...............................................................		24.5	17.5
6 ...............................................................		21.0	15.0
5 ...............................................................		17.5	12.5
4 ...............................................................		14.0	10.0
3 ...............................................................		10.5	7.5
2 ...............................................................		7.0	5.0
1 ...............................................................		3.5	2.5

2 Omit Schedules 7 and 8 to the Act, substitute the following Schedules:

Schedule 7Invalidity pension

(paragraphs 70 (3) (b) and 71 (3) (b))

Factors applicable where pension reduced on medical grounds and prospective service less than 30, but not less than 20 years

Column 1 Number of complete years of contributory service	Column 2 Factor
19 .................................................................................................	0.95
18 .................................................................................................	0.90
17 .................................................................................................	0.85
16 .................................................................................................	0.80
15 .................................................................................................	0.75
14 .................................................................................................	0.70
13 .................................................................................................	0.65
12 .................................................................................................	0.60
11 .................................................................................................	0.55
10 .................................................................................................	0.50
9 .................................................................................................	0.45
8 .................................................................................................	0.40
7 .................................................................................................	0.35
6 .................................................................................................	0.30
5 .................................................................................................	0.25
4 .................................................................................................	0.20
3 .................................................................................................	.15
2 .................................................................................................	0.10
1 .................................................................................................	0.05

Schedule 8Invalidity pension

(subsections 70 (4) and 71 (4))
Rate of pension where pension reduced on medical grounds and prospective service less than 20 years

Column 1 Number of complete years of contributory service	Column 2 Percentage of final annual rate of salary where pension payable under section 70		Column 3 Percentage of final annual rate of salary where pension payable under section 71
19 ................................................................................		53.2	38.0
18 ................................................................................		50.4	36.0
17 ................................................................................		47.6	34.0
16 ................................................................................		44.8	32.0
15 ................................................................................		42.0	30.0
14 ................................................................................		39.2	28.0
13 ................................................................................		36.4	26.0
12 ................................................................................		33.6	24.0
11 ................................................................................		30.8	22.0
10 ................................................................................		28.0	20.0
9 ................................................................................		25.2	18.0
8 ................................................................................		22.4	16.0
7 ................................................................................		19.6	14.0
6 ................................................................................		16.8	12.0
5 ................................................................................		14.0	10.0
4 ................................................................................		11.2	8.0
3 ................................................................................		8.4	6.0
2 ................................................................................		5.6	4.0
1 ................................................................................		2.8	2.0

Notes to the Superannuation (CSS) Approved Part‑time Employees Regulations

Note 1

The Superannuation (CSS) Approved Part‑time Employees Regulations (in force under the Superannuation Act 1976) as shown in this compilation comprise Statutory Rules 1986 No. 48 amended as indicated in the Tables below.

Table of Statutory Rules

Year and number	Date of notification in Gazette	Date of commencement	Application, saving or transitional provisions
1986 No. 48	15 Apr 1986	15 Apr 1986
1991 No. 173	28 June 1991	R. 4: 28 June 1991 Remainder: 1 July 1990	R. 5
1991 No. 469	19 Dec 1991	19 Dec 1991	—
1993 No. 351	17 Dec 1993	R. 3.3: 1 July 1993 Remainder: 17 Dec 1993	—
1995 No. 336	6 Nov 1995	6 Nov 1995	—
1996 No. 96	20 June 1996	23 June 1995	—

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
R. 1.........................................	am. 1995 No. 336
Schedule
Schedule................................	am. 1991 Nos. 173 and 469; 1993 No. 351; 1995 No. 336; 1996 No. 96