Superannuation (CSS) (Eligible Employees – Inclusion) Declaration 2003 (Cth)
Superannuation (CSS) (Eligible Employees — Inclusion) Declaration 2003
as amended
made under paragraph (ec) of the definition of eligible employee in subsection 3 (1) of the
Superannuation Act 1976
This compilation was prepared on 13 November 2012
taking into account amendments up to Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2012 (No. 2)
Prepared by the Office of Parliamentary Counsel, Canberra
Contents
1Name of Declaration [see Note 1] 3
2Commencement [see Note 1] 3
3Definitions 3
4Persons who may become eligible employees 5
Schedule 1Persons who may become eligible employees 11
Notes 12
Name of Declaration [see Note 1]
This Declaration is the Superannuation (CSS) (Eligible Employees — Inclusion) Declaration 2003.
Commencement [see Note 1]
This Declaration commences on the commencement of Part 1 of Schedule 1 to the Superannuation Legislation (Commonwealth Employment) Repeal and Amendment Act 2003.
Definitions
(1) In this Declaration:
ACECQA (short for the Australian Children’s Education and Care Quality Authority) has the same meaning as in the Education and Care Services National Law Act 2010 (Vic).
Act means the Superannuation Act 1976.
alternative superannuation scheme, in relation to a person who is employed in a particular capacity, or who is the holder of a particular office:
(a) means a superannuation scheme to which contributions are made in relation to the person’s employment or holding of the office; but
(b) does not include any of the following:
(i) a scheme to which contributions are made in relation to the person for:
(A) if the person is employed in a particular capacity — other employment or the holding of an office; or
(B) if the person is the holder of a particular office — other employment or the holding of another office;
(ii) a scheme to the extent that membership of that scheme by the person is for the preservation, or payment, of productivity related benefits as defined in section 110A of the Act;
(iii) a scheme to the extent that participation in that scheme on the person’s behalf is for purposes solely related to satisfying obligations under the Superannuation Guarantee (Administration) Act 1992;
(iv) a scheme to which contributions are made in relation to the person only in relation to performance pay;
(v) for a prescribed person — a scheme of which the person is taken, under subsection (2), to be a member for top-up purposes.
Example
If a person is an eligible employee for the CSS, and is making voluntary contributions to an RSA without any employer contributions, the RSA will not be an alternative superannuation scheme. However, if the person’s employer makes contributions to the RSA, above the superannuation guarantee rate, the RSA will be an alternative superannuation scheme.
ARPC means the Australian Reinsurance Pool Corporation established by the Terrorism Insurance Act 2003.
ASPI Ltd means Australian Strategic Policy Institute Limited (ACN 097369045), incorporated under the Corporations Act 2001 on 22 August 2001.
ATP Ltd means Australian Training Products Limited (ACN 062758632), incorporated under the Corporations Law on 15 August 1994.
Australian Government Solicitor means the body corporate established under Division 2 of Part VIIIB of the Judiciary Act 1903.
CSC (short for Commonwealth Superannuation Corporation) has the same meaning as in the Governance of Australian Government Superannuation Schemes Act 2011.
Eligible Employees Regulations means the Superannuation (CSS) Eligible Employees Regulations 1976, as in force immediately before the commencement of this Declaration.
Health Services Australia Limited means the company (ACN 078934791) that was incorporated under the Corporations Law on 17 June 1997.
Medibank means the company (ACN 080890259) that was incorporated under the Corporations Law on 1 December 1997.
member, of a superannuation scheme that is an RSA, means a holder of the RSA.
performance pay means a payment of that name made under:
(a) an industrial agreement under Division 3A of Part VI of the Industrial Relations Act 1988 as in force immediately before 30 March 1994; or
(b) an agreement under Part VIB of that Act in force before 15 November 1996.
prescribed person means a person who holds office or is employed under terms and conditions that enable the person to choose whether to take part of his or her remuneration in a non-monetary form (for example, a top-up arrangement).
Public Service Act means the Public Service Act 1922.
reinstated means re-appointed or re-employed, or deemed to be, or to have been, re-appointed or re-employed as the case requires.
relevant Northern Territory employment means any of the following employment:
(a) employment as a member of the Police Force of the Northern Territory;
(b) employment by an approved authority, being the Northern Territory of Australia or an authority or body established by or under a law of that Territory;
(c) employment as the holder of a statutory office established by a law of the Northern Territory of Australia.
superannuation scheme:
(a) means a scheme, fund or arrangement, however established, under which superannuation or retirement benefits are payable; and
(b) includes an RSA within the meaning of the Retirement Savings Account Act 1997.
top-up arrangement has the meaning given by subsection (3).
(2) In this Declaration, a person is taken to be a member of a superannuation scheme for top-up purposes if, and only if, he or she is a member of the scheme:
(a) only because of a top-up arrangement; or
(b) because of:
(i) a top-up arrangement; and
(ii) any of the following circumstances:
(A) contributions are made to the scheme in relation to performance pay;
(B) the person is a member of the scheme for the purpose of the preservation or payment of productivity related benefits as defined in section 110A of the Act;
(C) participation in the scheme on the person’s behalf by the person’s employer is for purposes solely related to satisfying the employer’s obligations under the Superannuation Guarantee (Administration) Act 1992.
(3) A top‑up arrangement is an arrangement:
(a) between the person (the payee) to whom, under the arrangement, remuneration is paid and the person (the payer) who pays the remuneration, by which the payer makes contributions in relation to the payee to a superannuation scheme (which may be a scheme applying only in relation to the payee); and
(b) in which the contributions mentioned in paragraph (a):
(i) constitute part of the payee’s overall remuneration; and
(ii) are not paid as an addition to remuneration otherwise payable; and
(c) in which the payer makes payments under the Act:
(i) in relation to the payee; and
(ii) in relation to the employment or office to which the arrangement relates.
Persons who may become eligible employees
(1) For paragraph (ec) of the definition of eligible employee in subsection 3 (1) of the Act, a person is an eligible employee if the person is in the class of persons, each of whom:
(a) is a person to whom, immediately before the commencement of this Declaration, a provision of the Eligible Employees Regulations mentioned in Schedule 1 applied; and
(b) requests in writing that he or she be treated as an eligible employee.
(2) For paragraph (ec) of the definition of eligible employee in subsection 3 (1) of the Act, a person is an eligible employee if the person becomes a person included in any of the following classes of persons:
(a) a class of persons each of whom:
(i) is:
(A) the Executive Director (if he or she holds office on a full-time basis); or
(B) an employee (other than a person employed on a casual basis or part-time on a temporary basis);
of the Dairy Research and Development Corporation; and
(ii) was an eligible employee immediately before becoming, or last becoming, a person mentioned in subparagraph (i); and
(iii) since becoming, or last becoming, a person mentioned in subparagraph (i), has not, in relation to the holding of that office or that employment, been a member of an alternative superannuation scheme;
(b) a class of persons each of whom:
(i) is employed by the Northern Land Council, except on a casual or temporary part-time basis; and
(ii) immediately before last becoming so employed was an eligible employee; and
(iii) is not, in relation to the employment with the Northern Land Council, a member of an alternative superannuation scheme;
(c) a class of persons each of whom:
(i) is employed by Australian Meat Technology Pty Limited (AMT), other than as a casual or temporary part-time employee; and
(ii) who, immediately before becoming, or last becoming, an employee of AMT:
(A) was employed by the Commonwealth Scientific and Industrial Research Organisation; and
(B) was an eligible employee;
(d) a class of persons each of whom:
(i) is an employee of ACTTAB Limited; and
(ii) is either:
(A) a person who, immediately before becoming so employed, was an eligible employee under the Act; or
(B) a person to whom invalidity pension under the Act was payable, or would have been payable if payment was not suspended, immediately before becoming so employed; or
(C) a person to whom deferred benefits under the Act were applicable immediately before becoming so employed; or
(D) a person who, because of the person’s employment in ACTTAB Limited, would be a re-employed former contributor with preserved rights if ACTTAB Limited were an approved authority; and
(iii) is not, in relation to the employment with ACTTAB Limited, a member of an alternative superannuation scheme;
(e) a class of persons each of whom:
(i) is an employee of Medibank, other than on a casual or temporary part-time basis; and
(ii) is either:
(A) a person who, immediately before last becoming so employed, was an eligible employee; or
(B) a person to whom a pension of a kind mentioned in section 64A or 65 of the superseded Act as in force immediately before the repeal of that section was payable, or would have been payable if payment had not been suspended, immediately before becoming so employed; or
(C) a person to whom invalidity pension under the Act was payable, or would have been payable if payment had not been suspended, immediately before becoming so employed; or
(D) a person to whom deferred benefits under the Act or the superseded Act were applicable immediately before becoming so employed; or
(E) a person who, because of the person’s employment in Medibank, would be a re-employed former contributor with preserved rights; and
(iii) is not, in relation to the employment with Medibank, a member of an alternative superannuation scheme;
(f) a class of persons each of whom meets one of the following requirements:
(i) on 31 December 1998, the person was an eligible employee employed by the Northern Territory Legal Aid Commission;
(ii) the person:
(A) is an employee of the Commission; and
(B) immediately before becoming an employee, was an eligible employee and was employed in relevant Northern Territory employment;
(g) a class of persons each of whom:
(i) is an employee of the Australian Government Solicitor; and
(ii) immediately before becoming so employed was an eligible employee; and
(iii) is not, in relation to the employment with the Australian Government Solicitor, a member of an alternative superannuation scheme;
(h) a class of persons each of whom:
(i) is an employee (except a casual or temporary part-time employee) of Bankstown Airport Ltd; and
(ii) immediately before becoming so employed was an eligible employee employed by the Federal Airports Corporation; and
(iii) is not, in relation to the employment with Bankstown Airport Ltd, a member of an alternative superannuation scheme;
(i) a class of persons each of whom:
(i) is an employee of the Sydney Harbour Federation Trust (otherwise than on a casual or temporary part-time basis); and
(ii) either:
(A) immediately before becoming so employed, was an eligible employee; or
(B) immediately before becoming so employed, was a person to whom a pension of a kind mentioned in section 64A or 65 of the superseded Act as in force immediately before the repeal of that section was payable, or would have been payable if payment had not been suspended; or
(C) immediately before becoming so employed, was a person to whom invalidity pension under the Act or the superseded Act was payable, or would have been payable if payment had not been suspended; or
(D) immediately before becoming so employed, was a person to whom deferred benefits under the Act were applicable; or
(E) is a person who, because of the person’s employment by the Sydney Harbour Federation Trust, is a re-employed former contributor with preserved rights; and
(iii) is not, in relation to the employment with the Sydney Harbour Federation Trust, a member of an alternative superannuation scheme;
(j) a class of persons each of whom:
(i) is an employee of ATP Ltd (other than on a casual or temporary part-time basis); and
(ii) immediately before becoming so employed, was an eligible employee employed by the Australian National Training Authority; and
(iii) is not, in relation to the employment with ATP Limited, a member of an alternative superannuation scheme;
(k) a class of persons:
(i) each of whom is an employee of ASPI Ltd (otherwise than on a casual or temporary part-time basis); and
(ii) each of whom:
(A) immediately before becoming so employed, was an eligible employee; or
(B) immediately before becoming so employed, was a person to whom a pension of a kind mentioned in section 64A or 65 of the superseded Act as in force immediately before the repeal of that section was payable, or would have been payable if payment had not been suspended; or
(C) immediately before becoming so employed, was a person to whom invalidity pension under the Act was payable, or would have been payable if payment had not been suspended; or
(D) immediately before becoming so employed, was a person to whom deferred benefits under the Act or the superseded Act were applicable; or
(E) is a person who, because of the person’s employment with ASPI Ltd, is a re-employed former contributor with preserved rights; and
(iii) each of whom is not, in relation to the employment with ASPI Ltd, a member of an alternative superannuation scheme;
(l) a class of persons each of whom:
(i) is an employee of CSC (otherwise than on a casual or temporary part-time basis); and
(ii) either:
(A) immediately before becoming so employed, was an eligible employee; or
(B) immediately before becoming so employed, was a person to whom a pension of a kind mentioned in section 64A or 65 of the superseded Act as in force immediately before the repeal of that section was payable, or would have been payable if payment had not been suspended; or
(C) immediately before becoming so employed, was a person to whom invalidity pension under the Act was payable, or would have been payable if payment had not been suspended; or
(D) immediately before becoming so employed, was a person to whom deferred benefits under the Act or the superseded Act were applicable, and, for a person who becomes a full-time temporary employee, makes an election in writing to become an eligible employee; or
(E) is a person who, because of the person’s employment by CSC, is a re-employed former contributor with preserved rights, and, for a person who becomes a full-time temporary employee, makes an election in writing to become an eligible employee; and
(iii) is not, in relation to the employment with CSC, a member of an alternative superannuation scheme;
(m) a class of persons each of whom:
(i) is a permanent employee or a temporary employee by virtue of having been reinstated in circumstances similar to the circumstances in which a person could have been re-appointed to the Australian Public Service under section 63F, 63G or 66B of the Public Service Act, as in force immediately before its repeal; and
(ii) was an eligible employee immediately before the termination or cessation of the employment to which the reinstatement relates;
(n) a class of persons each of whom:
(i) is a permanent employee or a temporary employee by virtue of having been reinstated in circumstances similar to the circumstances in which a person could have been deemed to have been re-appointed to the Australian Public Service in accordance with section 87M or 87Q of the Public Service Act, as in force immediately before its repeal; and
(ii) was an eligible employee immediately before the termination or cessation of the employment to which the reinstatement relates;
(p) a class of persons each of whom:
(i) is an employee of Health Services Australia Limited, other than on a casual or temporary part-time basis; and
(ii) either:
(A) was, on 31 March 2009, an eligible employee in relation to their employment with Health Services Australia Limited and that employment has not ceased; or
(B) becomes employed by Health Services Australia Limited on or after 1 April 2009 and was, immediately before last becoming so employed, an eligible employee; and
(iii) is not, in relation to the employment with Health Services Australia Limited, a member of an alternative superannuation scheme;
(q) a class of persons each of whom:
(i) is an employee of ACECQA, other than on a casual or temporary part-time basis; and
(ii) immediately before becoming so employed, was an eligible employee; and
(iii) is not, in relation to the person’s employment with ACECQA, a member of an alternative superannuation scheme;
(r) a class of persons each of whom:
(i) is an employee of ARPC, other than on a casual or temporary part-time basis; and
(ii) immediately before becoming so employed, was an eligible employee; and
(iii) is not, in relation to the person’s employment with ARPC, a member of an alternative superannuation scheme.
Note Under the Superannuation (CSS) (Eligible Employees — Exclusion) Declaration 2003, in certain circumstances, a person mentioned in subsection (2) may cease to be an eligible employee. (See section 6 and Schedule 1 of the Declaration.)
Schedule 1 Persons who may become eligible employees
(section 4)
| Item | Provision |
| 1 | Paragraph 4 (1) (b) |
| 2 | Paragraph 4 (1) (c) |
| 3 | Paragraph 4 (1) (q) |
| 4 | Paragraph 4 (1) (s) |
| 5 | Paragraph 4 (1) (v) |
| 6 | Paragraph 4 (1) (x) |
| 7 | Paragraph 4 (1) (za) |
| 8 | Paragraph 4 (1) (zd) |
| 9 | Paragraph 4 (1) (ze) |
| 10 | Paragraph 4 (1) (zg) |
| 11 | Paragraph 4 (1) (zl) |
| 12 | Subparagraph 4 (1) (zm) (v) |
| 13 | Paragraph 4 (1) (zp) |
| 14 | Paragraph 4 (1) (zq) |
Notes to the Superannuation (CSS) (Eligible Employees — Inclusion) Declaration 2003
Note 1
The Superannuation (CSS) (Eligible Employees — Inclusion) Declaration 2003 (in force under paragraph (ec) of the definition of eligible employee in subsection 3 (1) of the Superannuation Act 1976) as shown in this compilation is amended as indicated in the Tables below.
For all relevant information pertaining to application, saving or transitional provisions see Table A.
Table of Instruments
| Title | Date of notification | Date of | Application, saving or |
| Superannuation (CSS) (Eligible Employees — Inclusion) Declaration 2003 | 30 June 2003 (see Gazette 2003, No. S251) | 1 July 2003 (see s. 2) | |
| Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2005 (No. 1) | 29 June 2005 (see F2005L01867) | I July 2005 | — |
| Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2005 (No. 2) | 29 Aug 2005 (see F2005L02388) | 30 Aug 2005 | — |
| Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2009 (No. 1) | 23 Mar 2009 (see F2009L01158) | 1 Apr 2009 | — |
| Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2011 (No. 1) | 30 June 2011 (see F2011L01388) | 1 July 2011 (see s. 2) | — |
| Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2012 (No. 1) | 11 July 2012 (see F2012L01533) | 12 July 2012 | — |
| Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2012 (No. 2) | 1 Nov 2012 (see F2012L02138) | 2 Nov 2012 | S. 3 |
Table of Amendments
| ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted | |
| Provision affected | How affected |
| S. 3......................................... | am. 2005 No. 1; 2009 No. 1; 2011 No. 1; 2012 Nos. 1 and 2 |
| S. 4......................................... | am. 2005 Nos. 1 and 2; 2009 No. 1; 2011 No. 1; 2012 Nos. 1 and 2 |
| Note to s. 4............................ | am. 2012 No. 1 |
Table A Application, saving or transitional provisions
Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2012 (No. 2)
3 Application
The amendments made by item 3 of Schedule 1 to this Declaration apply in relation to a person who becomes an employee of the Australian Reinsurance Pool Corporation on or after the day of commencement of this Declaration.
0
0
0