Superannuation (CSS) Former Contributors for Units of Pension Regulations (Cth)

Superannuation (CSS) Former Contributors for Units of Pension Regulations

Statutory Rules 1978 No. 281 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. 102

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) Former Contributors for Units of Pension Regulations.

2Commencement

These Regulations shall be deemed to have taken effect from and including 1 July 1976.

3Interpretation

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

4Application 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 and in relation to those persons to whom section 183 of the Act applies:
(a)
who have ceased to be eligible employees, being eligible employees referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1) of the Act;
(b)
who have not, after so ceasing, again become eligible employees; and
(c)
who:
(i)
immediately before the commencing day, were, or would, but for subsection 100J (2), 107K (2), 110 (2) or 119K (2) of the superseded Act, have been, contributors to the Fund (within the meaning of the superseded Act) under Part III of that Act; or
(ii)
would, but for section 19A of the superseded Act, have become such contributors on or after the commencing day.

ScheduleModification of the Act in its application in relation to certain persons to whom section 183 of the Act applies

(regulation 4)

Modifications
Section
3	Insert in the definition of age retirement pension in subsection (1) ‘, subsection 213 (2) or 214 (2) or section 217’ after ‘Part V’
Insert after the definition of benefit classification certificate in subsection (1) the following: ‘Superannuation Board means the Superannuation Board established by the superseded Act.’
Insert in the definition of early retirement pension in subsection (1) ‘or under section 218’ after ‘Part V’
Insert after the definition of existing contributor in subsection (1) the following: ‘existing Fund means the Superannuation Fund established by the superseded Act.’
Insert in the definition of invalidity pension in subsection (1) ‘or subsection 213 (3) or 214 (3)’ after ‘Part V’
Insert in the definition of spouse’s pension in subsection (1) ‘or section 215’ after ‘Part VI’
55	Omit from subsection (1) ‘then, if the person does not make an election under section 62 and subject to subsection (3) of this section,’, substitute ‘and the person does not make an election under section 62,’
Omit from paragraph (a) of subsection (1) ‘or (3)’, substitute ‘, (3), 213 (2) or 214 (2)’
Omit from subsection (2) ‘subsections (2A) and (3)’, substitute ‘subsection (2A)’
Insert in paragraph (a) of subsection (2) ‘or section 217’ after ‘subsection 56 (4)’
Omit subsection (3)
56	Omit subsection (1), substitute the following:
‘(1) Where:
(a) a person is entitled to standard age retirement pension by virtue of subsection 55 (1); and
(b) either:
(i) he became an employee for the purposes of the superseded Act before 14 December 1959 and did not, after becoming such an employee, cease at any time before the commencing day to be such an employee; or
(ii) he became such an employee on or after that date and his period of contributory service is not less than 20 years;
then, subject to subsection (2) and except where subsection 213 (2) or 214 (2) applies, the annual rate of that pension is 50 per centum of his final annual rate of salary.
‘(1A) For the purposes of subparagraph (1) (b) (i), where at any time before the commencing day:
(a) a person had ceased to be an employee for the purposes of the superseded Act by reason of retirement on the ground of invalidity or physical or mental incapacity to perform his duties;
(b) that person had, upon his ceasing to be such an employee, become entitled to a pension under section 45 of the superseded Act or by virtue of subsection 8 (1) of the Superannuation Act 1948;
(c) that person again became an employee for the purposes of the superseded Act; and
(d) the pension referred to in paragraph (b) was cancelled under subsection 65 (3) of the superseded Act upon his again becoming such an employee;
that person shall be deemed not to have ceased during the period of his retirement to be an employee.’
Insert in subsection (2) ‘then, except where subsection 213 (2) or 214 (2) applies,’ immediately before ‘the annual rate of that pension’
Omit subsections (3) and (4), substitute the following:
‘(3) Where:
(a) a person became an employee for the purposes of the superseded Act on or after 14 December 1959;
(b) the person is entitled to standard age retirement pension by virtue of subsection 55 (1); and
(c) his period of contributory service is less than 20 years;
then, except where subsection 213 (2) or 214 (2) applies, the annual rate of that pension is an amount per annum calculated in accordance with the formula:
where:
FS is the person’s final annual rate of salary.
RP is such percentage as, having regard to the number of complete years included in that period of contributory service, is applicable in accordance with Table 2 in Schedule 1 or, in a case to which subsection (3A) applies, the substituted percentage specified in that subsection.
‘(3A) If the period of contributory service of a person referred to in subsection (3) exceeds 10 years and consists of a number of complete years and a part of a year, the substituted percentage referred to in the definition of factor RP in that subsection is the percentage calculated in accordance with the formula:
where:
P is the percentage referred to in that definition; and
D is the number of days included in that part of a year.’.
‘(4) Where a person, other than a prescribed person (within the meaning of Division 8 of Part XII) to whom section 217 applies, is entitled to standard age retirement pension by virtue of subsection 55 (2), the annual rate of that pension is the amount per annum of the standard age retirement pension that would be payable to him under this Act if his age on his last day of service had been 65 years, reduced by 2 per centum of that amount for each year, or part of a year, included in the period commencing on the day immediately following his last day of service and ending on the day immediately preceding the day on which the sixty-fifth anniversary of his birth will occur.’
58	Omit paragraph (b) of subsection (4).
59	Insert in paragraph (1) (a) ‘or section 218’ after ‘section 60’
60	Insert ‘other than a prescribed person (within the meaning of Division 8 of Part XII) to whom section 218 applies’ after ‘Where a person’
62	Insert in subsection (2) ‘subsection (2AA) and’ after ‘Subject to’.
Insert after subsection (2) the following subsection:
‘(2AA) Subject to section 62B, if a person referred to in subsection (2) is a person in relation to whom sections 119H and 119J of the superseded Act applied, paragraphs (2) (a) and (b) do not apply to that person and the person is entitled to a lump sum benefit of an amount equal to the sum of:
(a) the amount (in this subsection referred to as the relevant amount) paid in respect of the person to the Superannuation Board or Commissioner under section 119J of the superseded Act together with the amount of interest that would be payable in respect of the relevant amount if it were to be deemed to be an amount of basic contributions paid by the person under this Act on the commencing day; and
(b) either:
(i) if subparagraph (ii) does not apply, an amount equal to the sum of:
(A) 3.5 times the amount that would be the amount of the person’s accumulated basic contributions if the amount allocated to the person under paragraph 177 (3) (a) of this Act had been reduced by an amount equal to so much of the relevant amount as was paid by the Superannuation Board to the existing Fund, or by the Commissioner to the Fund, in accordance with section 119J of the superseded Act; and
(B) the amount of the person’s accumulated supplementary contributions (if any); or
(ii) if the person had, at any time before ceasing to be an eligible employee, received a partial invalidity pension, an amount equal to the sum of:
(A) the amount that would be the amount worked out using the formula:
if the amount allocated to the person under paragraph 177 (3) (a) of this Act had been reduced by an amount equal to so much of the relevant amount as was paid by the Superannuation Board to the existing Fund, or by the Commissioner to the Fund, in accordance with section 119J of the superseded Act; and
(B) the amount of the person’s accumulated supplementary contributions (if any).’.
Omit from subsection (2A) ‘(2B) or’, substitute ‘(2B), (2BA) or’.
Omit from subsection (2B) ‘If’, substitute ‘Subject to subsection (2BA), if’.
Insert after subsection (2B) the following subsection:
‘(2BA) If a person referred to in subsection (2B) is a person in relation to whom sections 119H and 119J of the superseded Act applied, paragraphs (2B) (a) and (b) do not apply to that person and the person is entitled to a lump sum benefit of an amount equal to the sum of:
(a) the amount (in this subsection referred to as the relevant amount) paid in respect of the person to the Superannuation Board or Commissioner under section 119J of the superseded Act together with the amount of interest that would be payable in respect of the relevant amount if it were to be deemed to be an amount of basic contributions paid by the person under this Act on the commencing day; and
(b) either:
(i) if subparagraph (ii) does not apply, an amount equal to the sum of:
(A) 3.5 times the amount that would be the amount of the person’s accumulated basic contributions if the amount allocated to the person under paragraph 177 (3) (a) of this Act had been reduced by an amount equal to so much of the relevant amount as was paid by the Superannuation Board to the existing Fund, or by the Commissioner to the Fund, in accordance with section 119J of the superseded Act; and
(B) the amount of the person’s accumulated supplementary contributions (if any); or
(ii) if the person had, at any time before ceasing to be an eligible employee, received a partial invalidity pension, an amount equal to the sum of:
(A) the amount that would be the amount worked out using the formula:
if the amount allocated to the person under paragraph 177 (3) (a) of this Act had been reduced by an amount equal to so much of the relevant amount as was paid by the Superannuation Board to the existing Fund, or by the Commissioner to the Fund, in accordance with section 119J of the superseded Act; and
(B) the amount of the person’s accumulated supplementary contributions (if any).’.
Insert in paragraph (2C) (a) ‘or (2BA), as the case requires,’ after ‘subsection (2B)’.
Insert in paragraph (2C) (b) ‘or (2BA), as the case requires,’ after ‘subsection (2B)’.
Insert after subsection (2C) the following subsection:
‘(2CA) If a person makes an election under subsection (1) and a non-contributory unit of pension was applicable in relation to the person under the superseded Act on 30 June 1976, the person is entitled, in addition to any payment to which he or she is entitled under subsection (2), (2AA), (2B), (2BA) or (2C), to payment of a lump sum benefit of an amount equal to 2.5 times the amount of the contributions that, under the superseded Act, would have been paid to the Fund by the person in respect of that unit of pension if the person had contributed for that unit of pension from the date on which the unit became applicable in relation to the person as a non-contributory unit at the fortnightly rate (being a rate based on a retiring age of 65 years) specified:
(a) in the case of a male person who elected under subsection 26 (3) of the superseded Act that section 26 of that Act should not apply to him — in column 2 of Schedule 2A;
(b) in the case of any other male person — in column 3 of that Schedule;
(c) in the case of a female person — in column 4 of that Schedule;
opposite to the age specified in column 1 of that Schedule that was the age of the person at the last-mentioned date.’.
66	Omit from subsection (1) ‘subsections (3), (3A) and (4) of this section and to’
Insert in subparagraph (a) of subsection (1) ‘or subsection 213 (3) or 214 (3)’ after ‘section 67’
Omit from subparagraph (a) of subsection (1) ‘that section’, substitute ‘section 67’
Omit subparagraph (b) of subsection (1), substitute the following:
‘(b) if the person makes an election under section 68 — to invalidity pension in accordance with section 68 or subsection 213 (3) or 214 (3) and a lump sum benefit in accordance with section 68; or’
Omit from subsection (2) ‘subsections (3), (3A) and (4) of this section and’
Omit subsection (4)
67	Insert in subsection (1) ‘, not being a prescribed person (within the meaning of Division 8 of Part XII) to whom section 213 or 214 applies,’ after ‘person’
Omit subsection (2), substitute the following:
‘(1A) Where a person to whom this section applies is a person who became an employee for the purposes of the superseded Act before 14 December 1959 and did not, after becoming such an employee, cease at any time before the commencing day to be such an employee, then, subject to subsections (3) and (4), the annual rate of the pension to which the person is entitled is 70 per centum of that person’s final annual rate of salary.
(1B) For the purposes of subsection (1A), where at any time before the commencing day:
(a) a person had ceased to be an employee for the purposes of the superseded Act by reason of retirement on the ground of invalidity or physical or mental incapacity to perform his duties;
(b) that person had, upon his ceasing to be such an employee, become entitled to a pension under section 45 of the superseded Act or by virtue of subsection 8 (1) of the Superannuation Act 1948;
(c) that person again became an employee for the purposes of the superseded Act; and
(d) the pension referred to in paragraph (b) was cancelled under subsection 65 (3) of the superseded Act upon his again becoming such an employee;
that person shall be deemed not to have ceased during the period of his retirement to be an employee.
(2) Where a person to whom this section applies is a person who became an employee for the purposes of the superseded Act on or after 14 December 1959, then, subject to subsections (3) and (4), the annual rate of the pension to which the person is entitled is:
(a) if the period of prospective service of the person is not less than 20 years — 70 per centum of that person’s final annual rate of salary; or
(b) if the period of prospective service of the person is less than 20 years — an amount per annum calculated in accordance with the formula:
where:
FS is the person’s final annual rate of salary.
RP is such percentage as, having regard to the number of complete years included in that period of prospective service, is applicable in accordance with columns 1 and 2 in Schedule 4 or, in a case to which subsection (2A) applies, the substituted percentage specified in that subsection.
(2A) If the period of prospective service of a person referred to in paragraph (2) (b) exceeds 10 years and consists of a number of complete years and a part of a year, the substituted percentage referred to in the definition of factor RP in that paragraph is the percentage calculated in accordance with the formula:
where:
P is the percentage referred to in that definition; and
D is the number of days included in that part of a year.’.
Insert in subsection (3) ‘then, subject to subsection (4) and except where subsection 213 (3) or 214 (3) applies’ after ‘exceeds 30 years’
Omit subsection (4), substitute the following:
‘(4) Where:
(a) a person to whom this section applies, at any time before the commencing day, ceased to be an employee for the purposes of the superseded Act by reason of retirement on the ground of invalidity or physical or mental incapacity to perform his duties and, upon his so ceasing to be such an employee, became entitled to a pension under section 45 of the superseded Act or by virtue of subsection 8 (1) of the Superannuation Act 1948;
(b) the pension referred to in paragraph (a) was cancelled under subsection 65 (3) of the superseded Act upon the person again becoming an employee for the purposes of that Act; and
(c) the person did not, at any time after that pension was so cancelled and before the commencing day, cease to be such an employee;
the annual rate of the pension to which the person is at any time entitled shall not be less than the annual rate at which the pension referred to in paragraph (a) would have been payable to the person at that time if that pension had not been cancelled.
68	Omit subsection (2), substitute the following:
‘(1A) Where a person who makes an election under subsection (1) is a person who became an employee for the purposes of the superseded Act before 14 December 1959 and did not, after becoming such an employee, cease at any time before the commencing day to be such an employee, then, subject to subsection (3) and except where subsection 213 (3) or 214 (3) applies the annual rate of the pension to which the person is entitled is 50 per centum of that person’s final annual rate of salary.
(1B) For the purposes of subsection (1A), where at any time before the commencing day:
(a) a person had ceased to be an employee for the purposes of the superseded Act by reason of retirement on the ground of invalidity or physical or mental incapacity to perform his duties;
(b) that person had, upon his ceasing to be such an employee, become entitled to a pension under section 45 of the superseded Act or by virtue of subsection 8 (1) of the Superannuation Act 1948;
(c) that person again became an employee for the purposes of the superseded Act; and
(d) the pension referred to in paragraph (b) was cancelled under subsection 65 (3) of the superseded Act upon his again becoming such an employee;
that person shall be deemed not to have ceased during the period of his retirement to be an employee.
(2) Where a person who makes an election under subsection (1) is a person who became an employee for the purposes of the superseded Act on or after 14 December 1959, then, subject to subsection (3) and except where subsection 213 (3) or 214 (3) applies, the annual rate of the pension to which the person is entitled is:
(a) if the period of prospective service of the person is not less than 20 years — 50 per centum of that person’s final annual rate of salary; or
(b) if the period of prospective service of the person is less than 20 years — an amount per annum calculated in accordance with the formula:

,
where:
FS is the person’s final annual rate of salary.
RP is such percentage as, having regard to the number of complete years included in that period of prospective service, is applicable in accordance with columns 1 and 3 in Schedule 4 or, in a case to which subsection (2A) applies, the substituted percentage specified in that subsection.
(2A) If the period of prospective service of a person referred to in paragraph (2) (b) exceeds 10 years and consists of a number of complete years and a part of a year, the substituted percentage referred to in the definition of factor RP in that paragraph is the percentage calculated in accordance with the formula:
,
where:
P is the percentage referred to in that definition; and
D is the number of days included in that part of a year.’ .
Insert in subsection (3) ‘then, except where subsection 213 (3) or 214 (3) applies’after ‘exceeds 30 years’
Omit subsection (4)
69	Omit paragraph (a) of subsection (2), substitute the following:
‘(a) the sum of the amount of the person’s accumulated supplementary contributions (if any) and an amount equal to:
(i) 3½ times the person’s accumulated basic contributions; or
(ii) where the person is a person in relation to whom sections 119H and 119J of the superseded Act applied, the sum of:
(A) the amount (in this paragraph referred to as the relevant amount) paid in respect of the person to the Superannuation Board or Commissioner under section 119J of the superseded Act together with the amount of interest that would be payable in respect of the relevant amount if it were to be deemed to be an amount of basic contributions paid by the person under this Act on the commencing day; and
(B) an amount equal to 3½ times the amount that would be the amount of his accumulated basic contributions if the amount allocated to him under paragraph 177 (3) (a) of this Act had been reduced by an amount equal to so much of the relevant amount as was paid by the Superannuation Board to the existing Fund, or by the Commissioner to the Fund, in accordance with section 119J of the superseded Act; or’
70	Omit subsections (2), (3) and (4), substitute the following:
‘(2) The annual rate of pension to which a person to whom this section applies is entitled is an amount per annum calculated in accordance with the formula:
where:
A is:
(a) except where paragraph (b) applies — an amount equal to 70 percent of that person’s final annual rate of salary; or
(b) where the person is a person to whom section 213 or 214 applies — an amount equal to the annual rate of the pension to which the person would be entitled under subsection 213 (3) or 214 (3), as the case may be, if the period of prospective service of the person were not less than 20 years and the person were entitled to invalidity benefit by reason of subsection 66 (1) and did not make an election under section 68 or 69.
F is such factor as, having regard to the number of complete years included in the person’s period of contributory service, is applicable in accordance with Schedule 7 or, in a case to which subsection (3) applies, the substitute factor specified in that subsection.
(3) If the period of contributory service of the person consists of a number of complete years and a part of a year, the substitute factor referred to in the definition of factor F in subsection (2) is the factor calculated in accordance with the formula:
,
where:
F is the factor referred to in subsection (2); and
D is the number of days included in that part of a year.’.
71	Omit subsections (2), (3) and (4), substitute the following:
‘(2) The annual rate of pension to which a person to whom this section applies is entitled is an amount per annum calculated in accordance with the formula:
,
where:
A is:
(a) except where paragraph (b) applies — an amount equal to 50 percent of that person’s final annual rate of salary; or
(b) where the person is a person to whom section 213 or 214 applies — an amount equal to the annual rate of the pension to which the person would be entitled under subsection 213 (3) or 214 (3), as the case may be, if the period of prospective service of the person were not less than 20 years and the person were entitled to invalidity benefit by reason of subsection 66 (1) and made an election under section 68.
F is such factor as, having regard to the number of complete years included in the person’s period of contributory service, is applicable in accordance with Schedule 7 or, in a case to which subsection (3) applies, the substitute factor specified in that subsection.
(3) If the period of contributory service of the person consists of a number of complete years and a part of a year, the substitute factor referred to in the definition of factor F in subsection (2) is the factor calculated in accordance with the formula:
,
where:
F is the factor referred to in subsection (2); and
D is the number of days included in that part of a year.’.
72	Omit paragraph (a) of subsection (2), substitute the following:
‘(a) the sum of the amount of the person’s accumulated supplementary contributions (if any) and an amount equal to:
(i) 3½ times the person’s accumulated basic contributions; or
(ii) where the person is a person in relation to whom sections 119H and 119J of the superseded Act applied, the sum of:
(A) the amount (in this paragraph referred to as the relevant amount) paid in respect of the person to the Superannuation Board or Commissioner under section 119J of the superseded Act together with the amount of interest that would be payable in respect of the relevant amount if it were to be deemed to be an amount of basic contributions paid by the person under this Act on the commencing day; and
(B) an amount equal to 3½ times the amount that would be the amount of his accumulated basic contributions if the amount allocated to him under paragraph 177 (3) (a) of this Act had been reduced by an amount equal to so much of the relevant amount as was paid by the Superannuation Board to the existing Fund, or by the Commissioner to the Fund, in accordance with section 119J of the superseded Act; or’
73	Omit paragraph (a) of subsection (2), substitute the following:
‘(a) the sum of the amount of the person’s accumulated supplementary contributions (if any) and an amount equal to:
(i) 3½ times the person’s accumulated basic contributions; or
(ii) where the person is a person in relation to whom sections 119H and 119J of the superseded Act applied, the sum of:
(A) the amount (in this paragraph referred to as the relevant amount) paid in respect of the person to the Superannuation Board or Commissioner under section 119J of the superseded Act together with the amount of interest that would be payable in respect of the relevant amount if it were to be deemed to be an amount of basic contributions paid by the person under this Act on the commencing day; and
(B) an amount equal to 3½ times the amount that would be the amount of his accumulated basic contributions if the amount allocated to him under paragraph 177 (3) (a) of this Act had been reduced by an amount equal to so much of the relevant amount as was paid by the Superannuation Board to the existing Fund, or by the Commissioner to the Fund, in accordance with section 119J of the superseded Act; or’
74	Omit from subsection (6) ‘or 108 (1)’, substitute ‘, 108 (1) or 219 (1)’
78	Insert in paragraph (a) of subsection (2) ‘or subsection 213 (3) or 214 (3)’ after ‘section 68’
80	Omit from paragraph (b) of subsection (1) ‘or under Division 3 of Part IX,’ substitute ‘, under Division 3 of Part IX or under Division 8 of Part XII’
Omit subsections (2) and (3), substitute the following:
‘(2) Where:
(a) a person, at any time before the commencing day, ceased to be an employee for the purposes of the superseded Act by reason of retirement on the ground of invalidity or physical or mental incapacity to perform his duties and, upon his so ceasing to be such an employee, became entitled to a pension under section 45 of the superseded Act or by virtue of subsection 8 (1) of the Superannuation Act 1948;
(b) the pension referred to in paragraph (a) was cancelled under subsection 65 (3) of the superseded Act upon the person again becoming an employee for the purposes of that Act;
(c) the person did not, at any time after that pension was so cancelled and before the commencing day, cease to be such an employee; and
(d) the person ceases to be an eligible employee, otherwise than by reason of death, but, upon so ceasing, does not become entitled to benefit under Division 1, 2 or 4 of this Part, under Division 3 of Part IX or under Division 8 of Part XII;
then, subject to subsection (3), the person is entitled to a lump sum benefit equal to the difference between:
(e) the person’s accumulated contributions; and
(f) the total amount of contributions paid by the person to the existing Fund before he became entitled to the pension referred to in paragraph (a).
(3) A person to whom subsection (2) applies is not entitled to any benefit under this section if the amount referred to in paragraph (2) (f) in relation to the person is equal to or exceeds the person’s accumulated contributions.’.
81	Insert in paragraph (a) of subsection (1) ‘or subsection 215 (2)’ after ‘section 82’
Omit from paragraph (a) of subsection (1) ‘that section’, substitute ‘section 82’
Omit paragraph (b) of subsection (1), substitute the following:
‘(b) if the spouse makes an election under section 83 — to spouse’s pension in accordance with section 83 or subsection 215 (2) and a lump sum benefit in accordance with section 83; or’
Omit subsection (4)
82	Insert in subsection (1) ‘, not being a deceased prescribed eligible employee (within the meaning of section 215),’ after ‘employee’
Omit from subsection (2) ‘section 67’, substitute ‘this Act’
Omit from subsection (2) ‘in accordance with that section’, substitute ‘by virtue of subsection 66 (1) and had not made an election under section 68 or 69’
83	Insert in subsection (2) ‘then, except where subsection 215 (2) applies,’ after ‘subsection (i) of this section’
Omit from subsection (2) ‘section 68’, substitute ‘this Act’
Insert in subsection (2) ‘by virtue of subsection 66 (1)’ after ‘invalidity benefit’
Omit from subsection (2) ‘that section’, substitute ‘section 68’
84	Insert in subsection (1) ‘or subsection 215 (2)’ after ‘section 82’
89	Insert in paragraph (a) of subsection (1) ‘or subsection 215 (3)’ after ‘section 90’
Omit subsection (2)
90	Insert in subsection (1) ‘and except where subsection 215 (3) applies’ after ‘subsection (2) of this section’
Insert in subsection (1) ‘or Division 8 of Part XII’ after ‘section 56’
93	Insert in paragraph (a) of subsection (1) ‘or subsection 215 (4)’ after ‘section 94’
Insert in subsection (2) ‘or subsection 215 (5)’ after ‘section 96’
94	Insert in subsection (1) ‘and except where subsection 215 (4) applies’ after ‘subsection (2) of this section’
96	Insert in subsection (1) ‘then, except where subsection 215 (5) applies,’ after ‘subsection 93 (2)’
96A	Omit ‘95 (2) or 96 (3)’ from paragraphs (a), (b) and (e), substitute ‘95 (2), 96 (3) or 215 (5A)’
96B	Omit from paragraph (1) (a) ‘90’, substitute ‘90, or subsection 215 (2) or (3)’
Omit from paragraph (1) (a) ‘96’, substitute ‘96, or subsection 215 (4) or (5)’
Omit ‘94 or 96’ from paragraph (2) (a), substitute ‘94, 96 or 215’.
97	Add at the end of paragraph (a) of subsection (1) ‘and’
Omit paragraph (b) of subsection (1)
Insert in subsection (4) ‘or Division 8 of Part XII’ after ‘section 56’
98	Add at the end of paragraph (a) of subsection (1) ‘and’
Omit paragraph (b) of subsection (1)
Omit from paragraph (a) of subsection (4) ‘section 67’, substitute ‘this Act’
Omit from paragraph (a) of subsection (4) ‘pension in accordance with that section’, substitute ‘benefit by virtue of subsection 66 (1) and had not made an election under section 68 or 69’
Omit from paragraph (b) of subsection (4) ‘section 68’, substitute ‘this Act’
Insert in paragraph (4) (b) ‘by virtue of subsection 66 (1)’ after ‘invalidity pension’ (last occurring)
Omit from paragraph (b) of subsection (4) ‘that section’, substitute ‘section 68’
99	Omit from paragraph (b) of subsection (1) ‘but not less than 1 year’
101	Omit paragraph (c) of subsection (1)
102	Insert in subsection (3) ‘or Division 8 of Part XII’ after ‘section 56’
103	Insert in paragraph (a) of subsection (1) ‘or subsection 215 (2)’ after ‘section 82 or 83’
Omit from paragraph (a) of subsection (3) ‘section 67’, substitute ‘this Act’
Omit from paragraph (a) of subsection (3) ‘pension in accordance with that section’, substitute ‘benefit by virtue of subsection 66 (1) and had not made an election under section 68 or 69’
Omit from paragraph (b) of subsection (3) ‘section 68’, substitute ‘this Act’
Insert in paragraph (b) of subsection (3) ‘by virtue of subsection 66 (1)’ after ‘invalidity benefit’
109AB	Insert in subsections (1) and (4) ‘of this Part or Division 8 of Part XII’ after ‘Division 1, 2, 3 or 3A’.
110	Insert in subsections (1), (2) and (3) ‘of this Part or Division 8 of Part XII’ after ‘Division 1, 2, 3 or 3A’ (wherever occurring)
Insert in subsection (15) ‘or Division 8 of Part XII’ after ‘107 or 108’
110AB	Omit from subparagraph (1) (a) (i) ‘86 or 90;’, substitute ‘86, 90 or 215’.
Omit from paragraph (1) (b) ‘94 or 96’, substitute ‘94, 96 or 215’.
111	Insert in subsection (1) ‘or Division 8 of Part XII’ after ‘Part VI’.
Omit subsection (2), substitute the following subsection:
‘(2) If the total amount of the benefit or benefits (whether paid by way of instalments of a pension or as a lump sum or lump sums, or both) paid to or in respect of a person who has been an eligible employee is, at a time when no further benefit is payable under this Act to or in respect of the person, less than the relevant amount in relation to the person, an amount equal to the difference is to be paid to:
(a) the person; or
(b) if the person has died:
(i) the person’s legal personal representative; or
(ii) if no legal personal representative can be found — any individual or individuals that the Board determines.’.
Omit subsections (4), (5), (6) and (7), substitute the following subsection:
‘(4) In subsection (2), a reference to the relevant amount in relation to a person is a reference to:
(a) except if paragraph (b) applies — the sum of:
(i) the total of the person’s accumulated contributions, and the accumulated employer contributions (if any) in respect of the person, as at the time when the person ceased to be an eligible employee; and
(ii) if a top-up benefit is or was calculated in respect of the person under Part VIAA but the amount of the top-up benefit is nil — the amount that would have been the top-up benefit if the person had been entitled to benefits under section 80; or
(b) if:
(i) the person, at any time before the commencing day, ceased to be an employee for the purposes of the superseded Act by reason of retirement on the ground of invalidity or physical or mental incapacity to perform his duties and, upon his so ceasing to be such a employee, became entitled to a pension under section 45 of the superseded Act or by virtue of subsection 8 (1) of the Superannuation Act 1948; and
(ii) the pension referred to in subparagraph (i) was cancelled under subsection 65 (3) of the superseded Act upon the person again becoming an employee for the purposes of that Act; and
(iii) the person did not, at any time after that pension was so cancelled and before the commencing day, cease to be such an employee;
the amount by which the sum of the amounts in subparagraphs (a) (i) and (ii) exceeds the amount of contributions paid by the person to the existing Fund before the person became entitled to the pension referred to in subparagraph (i).’.
Omit from subsection 111 (8) ‘(2),’, substitute ‘(4),’.
115	Insert in paragraph (a) of the definition of orphan benefit in subsection (4) ‘or section 221’ after ‘Division 4 of Part VI’
149	Insert in paragraph (a) ‘, paragraph 213 (3) (a) or 214 (3) (a) or subparagraph 219 (2) (b) (i)’ after ‘section 67’
Insert in paragraph (a) ‘, paragraph 213 (3) (b) or 214 (3) (b) or subparagraph 219 (2) (b) (ii), as the case may be,’ after ‘section 68’
Insert in paragraph (c) ‘or paragraph 215 (2) (a) or 219 (2) (c)’ after ‘section 82’
Insert in paragraph (c) ‘or paragraph 215 (2) (b) or 219 (2) (d), as the case may be,’ after ‘section 83’
Insert in paragraph (e) ‘, subsection 215 (5) or paragraph 219 (2) (g)’ after ‘section 96’ (first occurring)
Insert in paragraph (e) ‘or paragraph 213 (3) (a) or 214 (3) (a)’ after ‘section 67 or 70’
Insert in paragraph (e) ‘, subsection 215 (5) or paragraph 219 (2) (h), as the case may be,’ after ‘section 96’ (last occurring)
Insert in paragraph (e) ‘or paragraph 213 (3) (b) or 214 (3) (b)’ after ‘section 68 or 71’
Insert in paragraphs (j) and (k) ‘or paragraph 213 (3) (a) or 214 (3) (a)’ after ‘section 67 or 70’
Insert in paragraphs (j) and (k) ‘or paragraph 213 (3) (b) or 214 (3) (b)’ after ‘section 68 or 71’
Part
IX	Add at the end of Division 2 the following:
‘130B. Where:
(a) upon a person ceasing to be an eligible employee, a lump sum benefit becomes payable to or in respect of him under section 80 or 111; and
(b) the person is a person in relation to whom sections 119H and 119J of the superseded Act applied and in respect of whom the Superannuation Board or the Commissioner paid an amount to the Commonwealth in accordance with subsection 119J (8) of that Act;
there is payable to or in respect of the person an additional lump sum benefit of an amount equal to the total of:
(c) the amount, or part of the amount, referred to in paragraph (b) that was payable to the person, whether or not he or she engaged in further employment, on the termination of the person’s employment because of which subsection 119H (1) of the superseded Act applied to the person; and
(d) the amount that would have accrued by way of interest on the amount worked out in accordance with paragraph (c) if the latter amount had been paid into the Fund on the later of:
(i) 1 July 1976; or
(ii) the day on which the amount referred to in paragraph (b) was paid to the Commonwealth.’
XII	Add the following Division:
‘Division 8Benefits payable to or in relation to Former Contributors to the Existing Fund in respect of Units of Pension
212A. (1) In this Division, unless the contrary intention appears:
period of previous service, in relation to a prescribed person, means the period that is the aggregate of every period that is included in the person’s period of contributory service:
(a) in the case of a prescribed person who is, or who has been, an approved part-time employee — by virtue of subparagraph (b) (iii) of the definition of period of contributory service in subsection 3 (1) as modified by the Superannuation (Approved Part-time Employees) Regulations; and

(b) in any other case — by virtue of paragraph (e) of the definition of period of contributory service in subsection 3 (1) as modified by regulation 4 of the Superannuation (Period of Contributory Service) Regulations.

prescribed amount, in relation to a prescribed person, means:

(a) except where paragraph (b) applies — the amount in dollars equal to the lowest number of dollars in the salary of the person for the purposes of section 20 of the superseded Act at any time during the period commencing on 4 February 1976 and ending on 30 June 1976; or

(b) if, on 30 June 1976, subsection 20B (1) of the superseded Act applied in relation to the person:

(i) except where subparagraph (ii) applies — the amount in dollars equal to the number of dollars in the salary of the person for the purposes of section 20 of the superseded Act immediately before subsection 20B (1) of the superseded Act commenced or last commenced to apply in relation to him; or

(ii) where subsection 20B (1) of the superseded Act commenced or last commenced to apply in relation to him on or after 4 February 1976 — the amount in dollars equal to the lowest number of dollars in the salary of the person for the purposes of section 20 of the superseded Act at any time during the period commencing on 4 February 1976 and ending on the day immediately preceding the day on which subsection 20B (1) of that Act so commenced to apply in relation to him.

prescribed person means a person:

(a) who has ceased to be an eligible employee, being an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1);

(b) who has not after so ceasing again become an eligible employee; and

(c) who:

(i) immediately before the commencing day, was, or would, but for subsection 100J (2), 107K (2), 110 (2) or 119K (2) of the superseded Act, have been a contributor to the existing Fund under Part III of that Act; or

(ii) would, but for section 19A of the superseded Act, have become such a contributor on or after the commencing day;

relevant time, in relation to a prescribed person, means:

(a) if paragraph (b) or (c) does not apply in relation to him — 4 February 1976;

(b) if he became a contributor to the existing Fund under Part III of the superseded Act after the date referred to in paragraph (a), and paragraph (c) does not apply in relation to him — the date on which he became such a contributor; or

(c) if, after the date referred to in paragraph (a) and before the commencing day, the amount of his salary was reduced to an amount that was less than the amount of his salary on the date referred to in paragraph (a) or (b), whichever was the later:

(i) the date on which his salary was so reduced; or

(ii) if his salary was so reduced on more than one occasion — the date on which his salary was so reduced to its lower or lowest amount, as the case may be.

(2) In this Division:

(a) a reference to a unit of pension shall be read as including a reference to a fraction of a unit of pension but not as including a reference to a reserve unit of pension; and

(b) a reference to the number of units of pension for which a contributor was contributing or for which he was a contributor shall be read:

(i) as including a reference to any units of pension for which he had completed payment of contributions; and

(ii) as including a reference to any units of pension in respect of which the whole or a part of his contributions had been deferred by virtue of section 33 of the Superannuation Act 1963.

213.
(1) This section applies to a prescribed person who, after becoming an employee for the purposes of the superseded Act, or, where the prescribed person became such an employee on more than one occasion, after last becoming such an employee:

(a) made an election under section 69 of the superseded Act;

(b) by virtue of subsection 100J (2), 107K (2), 110 (2) or 119K (2) of the superseded Act was at any time not required or permitted to contribute to the existing Fund in respect of units of pension; or

(c) was at any time required to contribute to the existing Fund in respect of units of pension in accordance with subsection 100J (3), 107K (3), 110 (3) or 119K (3) of the superseded Act.

(2) Where a person, being a prescribed person to whom this section applies, is entitled to a standard age retirement pension by virtue of subsection 55 (1), the annual rate of that pension is an amount per annum equal to whichever is the greater of:

(a) the amount by which the annual rate of the standard age retirement pension to which, but for this subsection, the person would have been entitled exceeds an amount in dollars ascertained in accordance with the formula 65 × A; and

(b) the amount per annum of the standard age retirement pension that would be payable to him if he were not a prescribed person but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1).

(3) Where a person, being a prescribed person to whom this section applies, is entitled to invalidity benefit by virtue of subsection 66 (1), the annual rate of the pension to which the person is entitled is:

(a) if the person does not make an election under section 68 or 69 — an amount per annum equal to whichever is the greater of:

(i) the amount by which the annual rate of the pension to which, but for this subsection, the person would have been entitled exceeds an amount in dollars ascertained in accordance with the formula 91 × A; and

(ii) the amount per annum of the invalidity pension that would be payable to him if he were not a prescribed person but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection (3) (1); or

(b) if the person makes an election under section 68 — an amount per annum equal to whichever is the greater of:

(i) the amount by which the annual rate of the pension to which, but for this subsection, the person would have been entitled exceeds an amount in dollars ascertained in accordance with the formula 65 × A; and

(ii) the amount per annum of the invalidity pension that would be payable to him if he were not a prescribed person but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1).

(4) For the purpose of the application in relation to a prescribed person to whom this section applies of a formula in this section, A is:

(a) in the case of such a person who made an election under section 69 of the superseded Act — the number of units of pension that was determined for the purposes of that section to have been equivalent to the actuarial value, as at the date on which the person came under the superseded Act in pursuance of the election, of the benefits by way of pension or retiring allowance to which the person was then entitled by virtue of his rights under another Act or a State Act; or

(b) in the case of any other such person:

(i) except where subparagraph (ii) applies — the number of units of pension specified in the determination made by the Superannuation Board in relation to the person under subsection 100J (2), 107K (2) or 110 (2) of the superseded Act, as the case may be; or

(ii) if subsection 119K (2) or (3) of the superseded Act applies in relation to the person — the sum of the number of units of pension specified in each of the determinations made by the Superannuation Board in relation to the person under subsection 119K (2) of that Act.

214.
(1) This section applies to a prescribed person in relation to whom the number of units of pension ascertained in accordance with subsection 20 (2) of the superseded Act as it applied to him at the relevant time exceeds the aggregate of:

(a) except where paragraph (b) applies — the number of units of pension for which the prescribed person was a contributor under the superseded Act on 30 June 1976 and the number of non-contributory units of pension (if any) applicable in relation to the prescribed person under that Act on that date; or

(b) where section 213 applies to the prescribed person — the total number of units of pension referred to in paragraph (a) of this subsection and the number of units of pension referred to in paragraph 213 (4) (a) or subparagraph 213 (4) (b) (i) or (ii), as the case may be, in relation to the prescribed person.

(2) Where a person, being a prescribed person to whom this section applies, is entitled to standard age retirement pension by virtue of subsection 55 (1), the annual rate of that pension is an amount per annum equal to whichever is the greater of:

(a) the amount by which the annual rate of the standard age retirement pension to which, but for this subsection, the person would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

; and

(b) the amount per annum of the standard age retirement pension that would be payable to him if he were not a prescribed person but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1).

(3) Where a person, being a prescribed person to whom this section applies, is entitled to invalidity benefit by virtue of subsection 66 (1), the annual rate of the pension to which the person is entitled is:

(a) if the person does not make an election under section 68 or 69 — an amount per annum equal to whichever is the greater of:

(i) the amount by which the annual rate of the pension to which, but for this subsection, the person would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

; and

(ii) the amount per annum of the invalidity pension that would be payable to him if he were not a prescribed person but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1); or

(b) if the person makes an election under section 68 — an amount per annum equal to whichever is the greater of:

(i) the amount by which the annual rate of the pension to which, but for this subsection, the person would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

; and

(ii) the amount per annum of the invalidity pension that would be payable to him if he were not a prescribed person but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1).

(4) For the purpose of the application in relation to a prescribed person to whom this section applies of a formula in this section:

A is the number of units by which the number of units of pension ascertained in accordance with subsection 20 (2) of the superseded Act as it applied in relation to the prescribed person at the relevant time exceeds:

(a) except where paragraph (b) applies — the total number of units of pension referred to in paragraph (1) (a); or

(b) where section 213 applies to the prescribed person — the aggregate of the total number of units of pension referred to in paragraph (1) (a) of this section and the number of units of pension referred to in paragraph 213 (4) (a) or subparagraph 213 (4) (b) (i) or (ii), as the case may be, in relation to the prescribed person; and

B is:

(a) where the prescribed person is or has been an approved part-time employee:

(i) if that part of the prescribed person’s period of employment, within the meaning of subsection 3 (1) as modified by the Superannuation (Approved Part-time Employees) Regulations, that commenced on the commencing day consists exactly of a number of complete years — the number of complete years included in that period; or

(ii) if that period of employment consists of a number of complete years and a part of a year — the sum of:

(A) the number of complete years included in that period; and

(B) the number of days in that part of a year divided by 365; or

(b) in any other case:

(i) if that part of the prescribed person’s period of contributory service commencing on the commencing day consists exactly of a number of complete years — the number of complete years included in that period; or

(ii) if that period of contributory service consists of a number of complete years and a part of a year — the sum of:

(A) the number of complete years included in that period; and

(B) the number of days in that part of a year divided by 365.

215. (1) In this section, prescribed eligible employee means an eligible employee, being an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1), who:

(a) immediately before the commencing day, was a contributor to the existing Fund under Part III of the superseded Act; and

(b) elected under subsection 26 (3) of the superseded Act that section 26 of that Act should not apply to him.

(2) Where the spouse of a deceased prescribed eligible employee is entitled to spouse’s benefit by virtue of subsection 81 (1), the annual rate of spouse’s pension to which the spouse is entitled is:

(a) if the spouse does not make an election under section 83 or 84 — an amount per annum equal to whichever is the greater of:

(i) the amount by which the annual rate of the pension to which, but for this subsection, the spouse would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

(ii) the amount per annum of the spouse’s pension that would be payable to the spouse if the deceased prescribed eligible employee had not been a prescribed eligible employee but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1); or

(b) if the spouse makes an election under section 83 — an amount per annum equal to whichever is the greater of:

(i) the amount by which the annual rate of the pension to which, but for this subsection, the spouse would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

(ii) the amount per annum of the spouse’s pension that would be payable to the spouse if the deceased prescribed eligible employee had not been a prescribed eligible employee but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1).

(3) Where the spouse of a deceased prescribed eligible employee is entitled to spouse’s standard pension by virtue of section 89, the annual rate of that pension is an amount per annum equal to whichever is the greater of:

(a) the amount by which the annual rate of the spouse’s standard pension to which, but for this subsection, the spouse would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

(b) the amount per annum of the spouse’s standard pension that would be payable to the spouse if the deceased prescribed eligible employee had not been a prescribed eligible employee but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1).

(4) Where:

(a) a pensioner to whom age retirement pension or early retirement pension is payable dies and is survived by a spouse; and

(b) before becoming entitled to the pension that was payable to him, the pensioner was a prescribed eligible employee;

the annual rate of spouse’s standard pension payable to the spouse of the deceased pensioner is an amount per annum equal to whichever is the greater of:

(c) the amount by which the annual rate of the spouse’s standard pension to which, but for this subsection, the spouse would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

(d) the amount per annum of the spouse’s standard pension that would be payable to the spouse if the deceased pensioner had not been a prescribed eligible employee but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1).

(5) Where:

(a) a pensioner to whom invalidity pension is payable dies and is survived by a spouse; and

(b) before becoming entitled to that pension, the pensioner was a prescribed eligible employee;

the annual rate of a spouse’s pension payable to the spouse of the deceased pensioner is:

(c) if the pensioner did not make an election under section 68 or 69 — an amount per annum equal to whichever is the greater of:

(i) the amount by which the annual rate of the pension to which, but for this subsection, the spouse would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

(ii) the amount per annum of the spouse’s pension that would be payable to the spouse if the deceased pensioner had not been a prescribed eligible employee but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1); or

(d) if the pensioner made an election under section 68 — an amount per annum equal to whichever is the greater of:

(i) the amount by which the annual rate of the pension to which, but for this subsection, the spouse would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

(ii) the amount per annum of the spouse’s pension that would be payable to the spouse if the deceased pensioner had not been a prescribed eligible employee but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1).

(5A) In spite of subsections (4) and (5), on each of the 7 pension pay days immediately following the death of a pensioner referred to in subsection 93 (1) or (2) spouse’s pension is payable at the rate at which pension would have been payable on those days if the pensioner had survived.

(6) For the purpose of the application in relation to a prescribed eligible employee of a formula in this section:

A is the aggregate of the number of units of pension for which the prescribed eligible employee was a contributor under the superseded Act on 30 June 1976 and the number of non-contributory units of pension applicable in relation to the prescribed eligible employee under that Act on that date; and

B is:

(a) where the prescribed eligible employee was or had been an approved part-time employee:

(i) if that part of the prescribed eligible employee’s period of employment, within the meaning of subsection 3 (1) as modified by the Superannuation (Approved Part-time Employees) Regulations, that commenced on the commencing day consists exactly of a number of complete years — the number of complete years included in that period; or

(ii) if that period of employment consists of a number of complete years and a part of a year — the sum of:

(A) the number of complete years included in that period; and

(B) the number of days in that part of a year divided by 365; or

(b) in any other case:

(i) if that part of the prescribed eligible employee’s period of contributory service commencing on the commencing day consists exactly of a number of complete years — the number of complete years included in that period; or

(ii) if that period of contributory service consists of a number of complete years and a part of a year — the sum of:

(A) the number of complete years included in that period; and

(B) the number of days in that part of a year divided by 365.

216. Sections 217 and 218 apply to a prescribed person who was, immediately before the commencing day, contributing under the superseded Act for units of pension at rates based on a retiring age of 60 years.

217. (1) Where a person, being a prescribed person to whom this section applies, is entitled to standard age retirement pension by virtue of subsection 55 (2), the annual rate of that pension is the amount per annum equal to the aggregate of:

(a) the amount per annum to which he would be entitled in accordance with subsection 56 (4) if he were not a prescribed person to whom this section applies; and

(b) the amount in dollars ascertained in accordance with the formula:

(2) For the purpose of the application in relation to a prescribed person to whom this section applies of the formula in subsection (1):

A is the number of units of pension for which the person was, on 30 June 1976, contributing under the superseded Act at rates based on a retiring age of 60 years.

B is the number of complete years in the person’s period of previous service.

C is:

(a) except where paragraph (b) applies — the number of complete years in the aggregate of:

(i) the person’s period of previous service; and

(ii) the period that commenced on the person’s first day of service and ended on the day on which he attained the age of 59½ years; or

(b) where, before the commencing day:

(i) the person attained the age of 59½ years; or

(ii) the person completed payment of contributions for the units of pension for which he was contributing at rates based on a retiring age of 60 years;

the number of complete years in the person’s period of previous service.

D is such percentage as, having regard to the person’s age on his last day of service and to the number of complete years in his period of contributory service, is applicable to him in accordance with Schedule 9.

E is:

(a) except where paragraph (b) applies — the number of dollars in the prescribed amount in relation to the person; or

(b) if:

(i) the person became an employee for the purposes of the superseded Act on or after 14 December 1959;

(ii) the number of complete years, where he ceased to be an eligible employee on attaining the age of 60 years, in his period of contributory service and any period during that period when the person was on leave of absence of a kind specified in section 218A is less than 20 years or, where he ceased to be an eligible employee after attaining that age, the number of complete years in what would have been his period of contributory service if he had ceased to be an eligible employee on attaining that age and any period during that period when the person was on leave of absence of a kind specified in section 218A is less than 20 years; and

(iii) the amount that is the prescribed amount in relation to him is not less than $2,600;

the number of dollars in the sum of:

(iv) the first $2,600 included in the amount that is the prescribed amount in relation to the person; and

(v) the balance of that prescribed amount multiplied by the factor specified in column 2 of Schedule 10 opposite to the number of complete years specified in column 1 of that Schedule that is equal to the number of complete years, where he ceased to be an eligible employee on attaining the age of 60 years, in his period of contributory service and any period during that period when the person was on leave of absence of a kind specified in section 218A or, where he ceased to be an eligible employee after attaining that age, in what would have been his period of contributory service if he had ceased to be an eligible employee on attaining that age and any period during that period when the person was on leave of absence of a kind specified in section 218A; and

F is:

(a) except where paragraph (b) applies — the number of units equal to the lowest number of units as ascertained in accordance with the provisions of subsection 20 (2) of the superseded Act that would have been applicable in relation to the person at any time during the period commencing on 4 February 1976 and ending on 30 June 1976 if at all times during that period the prescribed amount for the purposes of subsection 22 (1) of the superseded Act had been the amount that was the prescribed amount for the purposes of that subsection on 4 February 1976; or

(b) if, on 30 June 1976, subsection 20B (1) of the superseded Act applied in relation to the person — the number of units equal to:

(i) except where subparagraph (ii) applies — the number of units as ascertained in accordance with the provisions of subsection 20 (2) of the superseded Act that was applicable in relation to the person immediately before subsection 20B (1) of the superseded Act commenced or last commenced to apply in relation to him; or

(ii) if subsection 20B (1) of the superseded Act commenced or last commenced to apply in relation to the person at any time during the period commencing on 4 February 1976 and ending on 30 June 1976 — the number of units equal to the lowest number of units as ascertained in accordance with the provisions of subsection 20 (2) of the superseded Act that would have been applicable in relation to the person at any time during the period commencing on 4 February 1976 and ending on the day immediately preceding the day on which subsection 20B (1) of that Act so commenced to apply in relation to him if at all times during that period the prescribed amount for the purposes of subsection 22 (1) of the superseded Act had been the amount that was the prescribed amount for the purposes of that subsection on 4 February 1976.

218.
(1) Where a person, being a prescribed person to whom this section applies, is entitled to standard early retirement pension by virtue of section 59, the annual rate of that pension is the amount per annum equal to the aggregate of:

(a) the amount per annum to which he would be entitled in accordance with section 60 if he were a prescribed person who was not, immediately before the commencing day, contributing under the superseded Act for units of pension at rates based on a retiring age of 60 years; and

(b) the amount equal to the amount in dollars ascertained in accordance with the formula:

reduced by 3 1/3 per cent of that amount for each year, or part of a year, included in the period commencing on the day immediately following his last day of service and ending on the day immediately preceding the day on which the sixtieth anniversary of his birth will occur.

(2) For the purpose of the application in relation to a prescribed person to whom this section applies of the formula in paragraph (1) (b):

A, B and F have the same meaning as in subsection 217 (2);

C is:

(a) except where paragraph (b) applies — the number of complete years equal to the aggregate of:

(i) the person’s period of previous service; and

(ii) the period commencing on the person’s first day of service and ending on the day on which he will attain or has attained, as the case may be, the age of 59½ years; or

(b) where, before the commencing day:

(i) the person attained the age of 59½ years; or

(ii) the person completed payment of contributions for the units of pension for which he was contributing at rates based on a retiring age of 60 years;

such number of complete years as is included in the person’s period of previous service.

D is such percentage as would, if section 217 applied in relation to him, be applicable to him in accordance with Schedule 9 if his age on his last day of service had been 60 years; and

E is:

(a) except where paragraph (b) applies — the number of dollars in the prescribed amount in relation to the person; or

(b) if:

(i) the person became an employee for the purposes of the superseded Act on or after 14 December 1959;

(ii) the number of complete years in the period that is the aggregate of his period of contributory service, any period during that period when the person was on leave of absence of a kind specified in section 218A and the period commencing on the day immediately following his last day of service and ending on the day on which he will, or but for his death would, attain the age of 60 years is less than 20 years; and

(iii) the amount that is the prescribed amount in relation to him is not less than $2,600;

the number of dollars in the sum of:

(iv) the first $2,600 included in the amount that is the prescribed amount in relation to the person; and

(v) the balance of that prescribed amount multiplied by the factor specified in column 2 of Schedule 10 opposite to the number of complete years specified in column 1 of that Schedule that is equal to the number of complete years included in the aggregate period referred to in subparagraph (ii).

218A Definition of period of leave of absence — sections 217 and 218

For the purposes of paragraph (b) of the definition of factor E in subsections 217 (2) and 218 (2) respectively, the following periods of leave of absence are specified:

(a) a period of leave of absence without pay in respect of which subsection 51 (1) applies to the person referred to in the relevant paragraph;

(b) a period of absence from duty in respect of which subsection 51A (1) as in force before 1 July 1990 applies to the person;

(c) a period 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 that person.

219. (1) This section applies to:

(a) standard age retirement pension payable by virtue of subsection 55 (1);

(b) invalidity pension payable by virtue of subsection 66 (1);

(c) spouse’s pension payable by virtue of subsection 81 (1);

(d) spouse’s standard pension payable by virtue of section 89;

(e) spouse’s standard pension payable by virtue of subsection 93 (1) in respect of a person to whom a pension referred to in paragraph (a) was payable immediately before his death; and

(f) spouse’s pension payable by virtue of subsection 93 (2) in respect of a person to whom a pension referred to in paragraph (b) was payable immediately before his death.

(2) Subject to subsection (3), where a pension to which this section applies becomes payable to or in respect of a person other than a person who, at any time after the commencing day, made an election under subsection 47 (2), the annual rate of that pension shall not be less than an amount per annum equal to:

(a) in the case of a pension referred to in paragraph (1) (a) — the amount in dollars ascertained in accordance with the formula:

(b) in the case of a pension referred to in paragraph (1) (b):

(i) if the person does not make an election under section 68 or 69 — the amount in dollars ascertained in accordance with the formula:

(ii) if the person makes an election under section 68 — the amount in dollars ascertained in accordance with the formula:

(c) in the case of a pension referred to in paragraph (1) (c) that is payable to a spouse who has not made an election under section 83 or 84:

(i) if the pension would, but for this section, be payable in accordance with section 82 — 67 per centum of the amount in dollars ascertained in accordance with the formula:

(ii) if the pension would, but for this section, be payable in accordance with subsection 215 (2) — 54 per centum of that amount;

(d) in the case of a pension referred to in paragraph (1) (c) that is payable to a spouse who has made an election under section 83:

(i) if the pension would, but for this section, be payable in accordance with section 83 — 67 per centum of the amount in dollars ascertained in accordance with the formula:

or

(ii) if the pension would, but for this section, be payable in accordance with subsection 215 (2) — 54 per centum of that amount;

(e) in the case of a pension referred to in paragraph (1) (d):

(i) if the pension would, but for this section, be payable in accordance with section 90 — 67 per centum of the amount in dollars ascertained in accordance with the formula:

or

(ii) if the pension would, but for this section, be payable in accordance with subsection 215 (3) — 54 per centum of that amount;

(f) in the case of a pension referred to in paragraph (1) (e):

(i) if the pension would, but for this section, be payable in accordance with section 94 — 67 per centum of the amount in dollars ascertained in accordance with the formula:

or

(ii) if the pension would, but for this section, be payable in accordance with subsection 215 (4) — 54 per centum of that amount;

(g) in the case of a pension referred to in paragraph (1) (f), that is payable in respect of a person who did not make an election under section 68 or 69:

(i) if the pension would, but for this section, be payable in accordance with section 96 — 67 per centum of the amount in dollars ascertained in accordance with the formula:

(ii) if the pension would, but for this section, be payable in accordance with subsection 215 (5) — 54 per centum of that amount;

(h) in the case of a pension referred to in paragraph (1) (f) that is payable in respect of a person who made an election under section 68:

(i) if the pension would, but for this section, be payable in accordance with section 96 — 67 per centum of the amount in dollars ascertained in accordance with the formula:

or

(ii) if the pension would, but for this section, be payable in accordance with subsection 215 (5) — 54 per centum of that amount.

(3) If, at any time when a spouse’s pension referred to in paragraph (1) (c), (d), (e) or (f) is payable in accordance with subsection (2) to the spouse of a person who has died and was, at the time of his death, an eligible employee or a retirement pensioner, there are children of that person who are eligible children, then, in the application of subsection (2) at that time to the spouse:

(a) any reference in that sub-section to 67 per centum shall be read as a reference to:

(i) where there is 1 eligible child — 78 per centum;

(ii) where there are 2 eligible children — 89 per centum; or

(iii) where there are 3 or more eligible children — 100 per centum; and

(b) any reference in that sub-section to 54 per centum shall be read as a reference to:

(i) where there is 1 eligible child — 65 per centum;

(ii) where there are 2 eligible children — 76 per centum; or

(iii) where there are 3 or more eligible children — 87 per centum.

(4) For the purpose of the application in relation to a person to, or in respect of, whom a pension to which this section applies is payable of a formula in this section:

A is:

(a) except where paragraph (b) applies — the number of units of pension for which the person was a contributor under the superseded Act on 30 June 1976; or

(b) where section 20AA of the superseded Act applied to the person — the aggregate of the number of units of pension referred to in paragraph (a) and the number of additional units of pension for which, but for that section, the person would have been eligible to contribute under the superseded Act; and

B is the number of non-contributory units of pension (if any) applicable in relation to the person under the superseded Act on 30 June 1976.

220. If, at any time when spouse’s pension is payable by virtue of a provision of this Act in respect of a person who has died and was, at the time of his death, an eligible employee or a retirement pensioner, there are children of that person who are eligible children, then, notwithstanding any other provision of the Act, the annual rate of that pension shall not be less than an amount per annum equal to the sum of:

(a) the amount per annum of spouse’s pension that would be payable at that time in respect of the person if there were no eligible children; and

(b) an amount in dollars ascertained in accordance with the formula:

where A is the number of eligible children in relation to that person at that time.

221. Where, at any time, orphan pension is payable by virtue of a provision of this Act in respect of an eligible child or eligible children of a deceased eligible employee or a deceased pensioner, then, notwithstanding any other provision of this Act, the annual rate of the pension payable at that time in respect of that child or those children shall not be less than an amount per annum equal to the amount in dollars ascertained in accordance with the formula:

where A is the number of children in respect of whom the pension is payable at that time.

Schedule
1 Omit	Table 2, substitute the following:
TABLE 2
RATE OF PENSION WHERE CONTRIBUTORY SERVICE LESS THAN 20 YEARS
Column 1		Column 2
Number of complete years of contributory service		Percentage of final annual rate of salary in excess of $2,600
19		48
18		46
17		44
16		42
15		40
14		38
13		36
12		34
11		32
10 or less		30

Schedule

Omit, substitute the following:

Schedule 2A

(subsection 62 (2CA))

Early Retirement Benefit

Fortnightly rate applicable to calculate benefit in respect of non-contributory units of pension

Column 1	Column 2	Column 3	Column 4
Age next birthday	Fortnightly rate in respect of males referred to in paragraph 62 (2CA) (a)	Fortnightly rate in respect of males other than males referred to in paragraph 62 (2CA) (a)	Fortnightly rate in respect of females
$	$	$
15	0.05	0.05	0.04
16	0.05	0.05	0.04
17	0.05	0.05	0.04
18	0.05	0.06	0.04
19	0.06	0.06	0.05
20	0.07	0.07	0.05
21	0.07	0.07	0.05
22	0.08	0.08	0.05
23	0.08	0.08	0.06
24	0.09	0.09	0.06
25	0.09	0.09	0.07
26	0.10	0.10	0.07
27	0.10	0.11	0.08
28	0.11	0.12	0.09
29	0.12	0.13	0.10
30	0.13	0.14	0.11
31	0.14	0.15	0.12
32	0.15	0.16	0.13
33	0.16	0.17	0.14
34	0.17	0.18	0.15
35	0.18	0.19	0.16
36	0.19	0.20	0.17
37	0.20	0.22	0.18
38	0.22	0.24	0.20
39	0.24	0.26	0.22
40	0.26	0.28	0.24
41	0.28	0.30	0.26
42	0.30	0.32	0.28
43	0.32	0.34	0.30
44	0.34	0.37	0.32
45	0.37	0.40	0.35
46	0.40	0.43	0.38
47	0.43	0.46	0.41
48	0.47	0.50	0.45
49	0.52	0.55	0.50
50	0.57	0.60	0.55
51	0.62	0.66

0.60
52	0.68	0.72	0.66
53	0.75	0.80	0.74
54	0.84	0.89	0.83
55	0.94	1.00	0.93
56	1.06	1.12	1.06
57	1.22	1.29	1.21
58	1.41	1.48	1.41
59	1.67	1.75	1.68
60	2.02	2.12	2.05
61	2.55	2.67	2.60
62	3.42	3.57	3.50
63	5.15	5.36	5.28
64	10.29	10.65	10.48
65	10.95	11.32	11.06

4	Omit, substitute the following:
Schedule 4
(subsections 67 (2) and 68 (2))
Invalidity Pension

Rate of pension where prospective service less than 20 years

Column 1	Column 2	Column 3
Number of complete years of prospective service	Percentage of final annual rate of salary in excess of $2,600 where pension payable under section 67	Percentage of final annual rate of salary in excess of $2,600 where pension payable under section 68
19	67.2	48
18	64.4	46
17	61.6	44
16	58.8	42
15	56.0	40
14	53.2	38
13	50.4	36
12	47.6	34
11	44.8	32
10 or less	42.0	30

5, 6	Omit
8	Omit
Add the following Schedules at the end of the Act:
Schedule 9 Standard age retirement pension of prescribed person percentage applicable in calculating pension
(subsection 217 (2))
Column 1				Column 2
Percentage
Age attained in years
Number of complete years of contributory service		60	61	62	63	64
30 or less		45.000	46.000	47.000	48.000	49.000
31		45.225	46.230	47.235	48.240	49.245
32		45.450	46.460	47.470	48.480	49.490
33		45.675	46.690	47.705	48.720	49.735
34		45.900	46.920	47.940	48.960	49.980
35		46.125	47.150	48.175	49.200	50.225
36		46.350	47.380	48.410	49.440	50.470
37		46.575	47.610	48.645	49.680	50.715
38		46.800	47.840	48.880	49.920	50.960
39		47.025	48.070	49.115	50.160	51.205
40 or more		47.250	48.300	49.350	50.400	51.450

Schedule 10Standard age retirement pension of prescribed person
(subsections 217 (2) and 218 (2))
Factor applicable in calculating pension
Column 1	Column 2
Number of complete years	Factor
19	.96
18	.92
17	.88
16	.84
15	.80
14	.76
13	.72
12	.68
11	.64
10 or less	.60

Notes to the Superannuation (CSS) Former Contributors for Units of Pension Regulations

Note 1

The Superannuation (CSS) Former Contributors for Units of Pension Regulations (in force under the Superannuation Act 1976) as shown in this compilation comprise Statutory Rules 1978 No. 281 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
1978 No. 281	29 Dec 1978	1 July 1976
1991 No. 191	28 June 1991	1 July 1990	—
1991 No. 467	19 Dec 1991	19 Dec 1991	—
1992 No. 268	26 Aug 1992	2 Sept 1991	—
1993 No. 349	17 Dec 1993	18 Dec 1992	—
1996 No. 102	20 June 1996	Rr. 4.1, 4.3, 4.4 and 4.5: 23 June 1995 R. 4.2: 1 July 1995 Remainder: 20 June 1996	—

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
R. 1.........................................	am. 1996 No. 102
Schedule
Heading to Schedule............	rs. 1991 No. 191
Schedule................................	am. 1991 Nos. 191 and 467; 1992 No. 268; 1993 No. 349; 1996 No. 102