Superannuation (CSS) Former Eligible Employees Regulations 1986 (Cth)

Superannuation (CSS) Former Eligible Employees Regulations 1986

Statutory Rules 1986 No. 266 as amended

made under the

Superannuation Act 1976

This compilation was prepared on 1 July 2011

taking into account amendments up to SLI 2011 No. 131

Prepared by the Office of Legislative Drafting and Publishing,

Attorney-General’s Department, Canberra

Contents

1Name of Regulations [see Note 1]

These Regulations are the Superannuation (CSS) Former Eligible Employees Regulations 1986.

2Commencement

These Regulations shall come into operation on 1 October 1986.

3Interpretation

(1) In these Regulations, the Act means the Superannuation Act 1976.
(2) A reference in the Schedules to the FEE Regulations is a reference to these Regulations.

4Application of the Act to employees of Northern Territory

The Act and the provisions of the Act specified in Schedule 1 apply subject to the modifications specified in Schedule 1 to and in relation to those persons to whom section 126A of the Act applies who:
(a)
were, immediately before 1 October 1986, employed by an approved authority, being the Northern Territory of Australia or an authority or body established under a law of that Territory, or the holders of a statutory office established by a law of that Territory; and
(b)
on or after that date become, pursuant to section 52 of the Superannuation Act 1986 of the Northern Territory, eligible employees within the meaning of that Act.

5Application of the Act to members of the Police Force of the Northern Territory

The Act and the provisions of the Act specified in Schedule 2 apply subject to the modifications specified in that Schedule in relation to those persons to whom section 126A of the Act applies who:
(a)
were, immediately before 1 January 1988, members of the Police Force of the Northern Territory; and
(b)
on or after that date become, pursuant to section 53 of the Superannuation Act 1986 of the Northern Territory, eligible employees within the meaning of that Act.

6Application of the Act to certain employees of Aerospace Technologies of Australia Pty Ltd

The Act and the provisions of the Act specified in Schedule 3 apply subject to the modifications specified in that Schedule to or in respect of those persons to whom section 126A of the Act applies who:
(a)
were, immediately before 1 March 1989, employed by Aerospace Technologies of Australia Pty Ltd; and
(b)
on or after that date but before 1 April 1989 become members of the superannuation scheme known as the Aerospace Employees Superannuation Fund.

7Application of the Act to certain employees of AIDC Ltd.

The Act and the provisions of the Act specified in Schedule 4 apply subject to the modifications specified in that Schedule to or in respect of those persons to whom section 126A of the Act applies who:
(a)
were, immediately before 20 November 1989, employed by AIDC Ltd; and
(b)
on or after that 20 November 1989 but before 22 December 1989, become members of either of the following superannuation schemes, namely:
(i)
The Australian Industry Development Corporation Executive Superannuation Plan; or
(ii)
The Australian Industry Development Corporation Staff Superannuation Plan.

8Holders of statutory office in, Australian Postal Corporation

The Act applies subject to the modifications specified in Schedules 5 and 5A in respect of each person to whom section 126A of the Act applies:
(a)
by reason of becoming a member of the Australia Post Superannuation Scheme:
(i)
on or after 1 July 1990 but before 1 March 1991; or
(ii)
on or after 1 November 1994 but before 1 March 1995; and
(b)
who was an employee of, or the holder of a statutory office in, Australian Postal Corporation immediately before becoming a member of that superannuation scheme.

9Application of the Act to employees of, and holders of statutory office in, Australian Telecommunications Corporation

The Act applies subject to the modification specified in Schedule 5 in respect of each person to whom section 126A of the Act applies:
(a)
by reason of becoming a member of the Telecom Superannuation Scheme on or after 1 July 1990 but before 1 March 1991; and
(b)
who was an employee of, or the holder of a statutory office in, Australian Telecommunications Corporation immediately before becoming a member of that superannuation scheme.

9AApplication of the Act to certain employees of the Australian and Overseas Telecommunications Corporation

The Act applies subject to the modification set out in Schedule 5 in respect of each person who:
(a)
becomes a member of the Telecom Superannuation Scheme during the period beginning at the beginning of 27 August 1992 and ending at the end of 26 December 1992; and
(b)
immediately before becoming a member of that Scheme, was an eligible employee.

10Application of the Act to employees of Northern Territory University

The Act applies subject to the modification specified in Schedule 6 in respect of each person who:
(a)
is a person to whom section 126A of the Act applies by reason of becoming a member of the Superannuation Scheme for Australian Universities on or after 1 July 1990 but before 1 January 1991; and
(b)
was a member of the staff of Northern Territory University immediately before 1 July 1990.

11Application of the Act to certain employees of Australian Defence Industries Ltd

The Act applies subject to the modifications specified in Schedule 7 in respect of each person who:
(a)
is a person to whom section 126A of the Act applies because of the person becoming a member of a superannuation scheme, being:
(i)
the ADI Superannuation Fund; or
(ii)
the Superannuation Trust of Australia;
not later than 12 months after the commencement of this regulation; and
(b)
was employed by Australian Defence Industries Ltd throughout the period beginning immediately before the commencement of this regulation and ending when the person so ceased to be an eligible employee; and
(c)
had, immediately before so ceasing to be an eligible employee, been an eligible employee for a continuous period of not less than 12 months.

12Application of the Act to certain employees of Coselco Mimotopes Pty Ltd

The Act applies subject to the modifications specified in Schedule 8 in respect of each person who:
(a)
is a person to whom section 126A of the Act applies because of the person becoming a member of a superannuation scheme, being the Coselco Mimotopes Pty Ltd Superannuation Plan, not later than 12 months after the commencement of this regulation; and
(b)
was employed by Coselco Mimotopes Pty Ltd throughout the period beginning immediately before the commencement of this regulation and ending when the person so ceased to be an eligible employee; and
(c)
had, immediately before so ceasing to be an eligible employee, been an eligible employee for a continuous period of not less than 12 months.

13Application of the Act to certain former employees of repatriation institutions who join State superannuation schemes

(1)The Act is modified in accordance with Schedule 9 in its application to each person who:
(a)
is a person to whom section 126A of the Act applies; and
(b)
is taken, by force of subsection 15 (2) of the Repatriation Institutions (Transfer) Act 1992, to have resigned from the Australian Public Service at the start of the day (in this subregulation called the relevant day) on which a State, or an authority of a State, started to operate a repatriation institution (within the meaning of that Act); and
(c)
was an eligible employee immediately before the relevant day; and
(d)
had, before the relevant day, completed 1 year’s employment that qualifies under section 132 of the Act as eligible employment; and
(e)
on the relevant day is, for the purposes of the Repatriation Institutions (Transfer) Act 1992, in acceptable continuing employment at that repatriation institution; and
(f)
becomes a member of a State superannuation scheme; and
(g)
ceased, or will cease, to be an eligible employee before 1 July 1995.
(2)The Act is modified in accordance with Schedule 9A in its application to each person who:
(a)
is a person to whom section 126A of the Act applies; and
(b)
is taken, by force of subsection 15 (2) of the Repatriation Institutions (Transfer) Act 1992, to have resigned from the Australian Public Service at the start of the day (in this subregulation called the relevant day) on which a State, or an authority of a State, started to operate a repatriation institution (within the meaning of that Act); and
(c)
was an eligible employee immediately before the relevant day; and
(d)
on the relevant day is, for the purposes of the Repatriation Institutions (Transfer) Act 1992, in acceptable continuing employment at that repatriation institution; and
(e)
becomes a member of a State superannuation scheme; and
(f)
ceases to be an eligible employee on or after 1 July 1995.

14Application of the Act to certain Northern Territory employees

(1)The Act is modified in accordance with Schedule 10 in its application to each person who:
(a)
is a person to whom section 126A of the Act applies; and
(b)
is engaged in employment under a contract of service that is an Executive Contract of Employment within the meaning of:
(i)
section 3 of the Public Sector Employment (Interim Arrangements) Act 1992; or
(ii)
section 3 of the Public Sector Employment and Management Act 1993;
of the Northern Territory; and
(c)
is a member, in accordance with that contract of service, of a superannuation scheme other than the scheme constituted by the Act; and
(d)
ceased, or will cease, to be an eligible employee before 1 July 1995.
(2)The Act is modified in accordance with Schedule 10A in its application to each person who:
(a)
is a person to whom section 126A of the Act applies; and
(b)
is engaged in employment under a contract of service that is an Executive Contract of Employment within the meaning of:
(i)
section 3 of the Public Sector Employment (Interim Arrangements) Act 1992; or
(ii)
section 3 of the Public Sector Employment and Management Act 1993;
of the Northern Territory; and
(c)
is a member, in accordance with that contract of service, of a superannuation scheme other than the scheme constituted by the Act; and
(d)
ceases to be an eligible employee on or after 1 July 1995.

15Application of Act to certain employees affected by privatisation, etc – delayed updated pension

(1)The Act is modified in accordance with Schedule 11 in its application to each person to whom this regulation applies.
(2)Subject to subregulation (3), this regulation applies to:
(a)
a person to whom section 155B of the Act applies, who, immediately after ceasing to be an eligible employee, becomes a member of a superannuation scheme provided by, or on behalf of, the purchaser or transferee to its employees; and
(b)
a person to whom section 126A of the Act applies because the person:
(i)
has ceased to be an eligible employee in circumstances connected with the sale or transfer of an organisation, business, service or asset; and
(ii)
becomes a member of a superannuation scheme (other than the superannuation scheme constituted by the Act) provided by, or on behalf of, the purchaser or transferee to its employees.
(3)This regulation does not apply to a person:
(a)
if the person:
(i)
has made an election under section 137; or
(ii)
is a person whose entitlement as a former eligible employee is affected by another provision of these Regulations; and
(b)
unless the person has requested, before the end of 21 days after section 126A or 155B of the Act begins to apply to the person, that this regulation be applied to him or her by the Commissioner.
(4)If a person makes a request for the purposes of this regulation within one month before the person ceases to an eligible employee, the regulation is taken to begin to apply to the person on the day after he or she ceases to be an eligible employee.

15AApplication of Act to eligible employees affected by transfer of certain Commonwealth facilities

(1) In this regulation:
facility includes an organisation, business, service, asset, or function.
nominated facility means a facility nominated by the Minister under subregulation (2).
purchaser, in relation to a nominated facility, means:
(a)
the purchaser or transferee from the Commonwealth of the facility; and
(b)
any successor to that purchaser or transferee as owner or operator of the facility.
regulation 15A employee means a person to whom this regulation applies in accordance with subregulation (3).
transfer day, in relation to a nominated facility, means the day on which the sale or transfer of the nominated facility by the Commonwealth has effect.
(2)If a facility of the Commonwealth is to be sold, privatised or transferred to the control of a State or Territory, the Minister may, in writing, with the agreement of CSC, nominate the facility as a facility to which this regulation applies.
(3) This regulation applies to a person if:
(a)
immediately before the transfer day, the person was an eligible employee performing duties at a nominated facility; and
(b)
section 126A of the Act applies to the person because the person:
(i)
has ceased, or will cease, to be an eligible employee in circumstances connected with the sale or transfer of the nominated facility; and
(ii)
became or will become a member of a superannuation scheme (other than the superannuation scheme constituted by the Act) provided by, or on behalf of, the purchaser to its employees; and
(c)
section 155B of the Act applies to the person; and
(d)
not later than 21 days after ceasing to be an eligible employee, the person either:
(i)
made an election under section 137 of the Act that Division 3 of Part IX of the Act apply to the person; or
(ii)
made an election for the purposes of this subregulation, by notice in writing to CSC, that Division 3A of Part IX of the Act (as modified in accordance with Schedule 11 to these Regulations) apply to the person.
(4)The Act is modified in accordance with Schedule 11 in relation to each person who is a regulation 15A employee who made an election mentioned in subparagraph (3) (d) (ii).
(5)The Act is modified in accordance with Schedule 11A in relation to each person who is a regulation 15A employee who:
(a)
is retrenched by the purchaser within 3 years of the transfer day and before attaining the age of 60 years; and
(b)
was continuously employed by the purchaser throughout the period beginning on the transfer day and ending on the person’s retrenchment; and
(c)
not later than 21 days after the person’s retrenchment:
(i)
provides to CSC documentary evidence of the retrenchment; and
(ii)
makes an election for the purposes of this subregulation, by notice in writing to CSC, that benefits under Division 2 of Part V of the Act (as modified in accordance with Schedule 11A to these Regulations) become payable to or in relation to the person in place of the benefits otherwise payable under Division 3 of Part IX of the Act, or under Division 3A of Part IX of the Act (as modified in accordance with Schedule 11 to these Regulations), to or in relation to the person.

15BApplication of Act to eligible employees affected by Qantas sale

(1) In this regulation:
Qantas means Qantas Airways Limited or a company that is a subsidiary of that company.
relevant day means the day on which the Commonwealth ceases to have a controlling interest in Qantas.
the Act means the Superannuation Act 1976.
(2)The Act is modified in accordance with Schedule 11 in its application to each person to whom this subregulation applies.
(3)Subject to subregulation (4), subregulation (2) applies to a person who:
(a)
was employed by Qantas immediately before the relevant day; and
(b)
was an eligible employee immediately before the relevant day; and
(c)
ceased to be an eligible employee because the Commonwealth ceased to have a controlling interest in Qantas.
(4)Subregulation (2) does not apply to a person:
(a)
who has made an election under section 137; and
(b)
unless the person has requested, before the end of 21 days after section 126A of the Act begins to apply to the person, that subregulation (2) be applied to the person by the Board.
(5)If a person makes a request under paragraph 4 (b) before the relevant day, subregulation (2) is taken to begin to apply to the person on the day after the person ceases to be an eligible employee.
(6)The Act is modified in accordance with Schedule 13 in its application to each person to whom this subregulation applies.
(7)Subregulation (6) applies to a person who:
(a)
was employed by Qantas immediately before the relevant day; and
(b)
was an eligible employee immediately before the relevant day; and
(c)
ceased to be an eligible employee because the Commonwealth ceased to have a controlling interest in Qantas.

16Application of Act to certain employees affected by privatisation, etc – deferred benefit

(1)The Act is modified in accordance with Schedule 12 in its application to each person who:
(a)
is either:
(i)
a person to whom section 155B of the Act applies; or
(ii)
a person to whom section 126A of the Act applies and who ceases to be an eligible employee in circumstances connected with the sale or transfer of an organisation, business, service or asset;
and
(b)
makes an election under section 137 of the Act; and
(c)
ceased, or will cease, to be an eligible employee before 1 July 1995.
(2)The Act is modified in accordance with Schedule 12A in its application to each person who:
(a)
is either:
(i)
a person to whom section 155B of the Act applies; or
(ii)
a person to whom section 126A of the Act applies and who ceases to be an eligible employee in circumstances connected with the sale or transfer of an organisation, business, service or asset; and
(b)
makes an election under section 137 of the Act; and
(c)
ceases to be an eligible employee on or after 1 July 1995.

17Application of Act to former eligible employees – superannuation schemes approved under Part XIII

The Act is modified in accordance with Schedule 14 in its application to any person:
(a)
to whom section 126A of the Act applies; and
(b)
for whom the relevant superannuation scheme within the meaning of that section is an approved superannuation scheme within the meaning of Part XIII of the Act.

Schedule 1 ModificationsEmployees of Northern Territory

(regulation 4)

Section	Modifications
137	Omit subsections (3) and (4).
138	Omit the section.
139	Omit subsection (1), substitute the following subsection:
“(1) Where a person who —
(a) was, immediately before 1 October 1986, employed by an approved authority, being the Northern Territory of Australia or an authority or body established under a law of that Territory, or the holder of a statutory office established by a law of that Territory; and
(b) on or after that date became, pursuant to section 52 of the Superannuation Act 1986 of the Northern Territory, an eligible employee within the meaning of that Act and thereby ceased to be an eligible employee within the meaning of this Act,
makes an election under section 137 as a consequence of so ceasing to be an eligible employee within the meaning of this Act, deferred benefits are, subject to this Division, applicable in respect of the person if, at the time when the person so ceased to be an eligible employee, he or she had completed one year of eligible employment.”.
Insert in subsection (2) “referred to in subsection (1)” after “a person”.
Omit paragraph (2) (b), substitute the following paragraph:
“(b) the date of his or her death;”.
Omit subsections (3), (4), (6) and (7).
141	Omit the section.

Schedule 2 ModificationsMembers of Police Force of Northern Territory

(regulation 5)

Section	Modifications
137	Omit subsections (3) and (4).
138	Omit the section.
139	Omit subsection (1), substitute the following subsection:
“(1) Where a person who:
(a) was, immediately before 1 January 1988, a member of the Police Force of the Northern Territory; and
(b) on or after that date became, pursuant to section 53 of the Superannuation Act 1986 of the Northern Territory, an eligible employee within the meaning of that Act and thereby ceased to be an eligible employee within the meaning of this Act;

makes an election under section 137 as a consequence of so ceasing to be an eligible employee within the meaning of this Act, deferred benefits are, subject to this Division, applicable in respect of the person if, at the time when the person so ceased to be an eligible employee, he or she had completed one year of eligible employment.”.
Insert in subsection (2) “referred to in subsection (1)” after “a person”.
Omit paragraph (2) (b), substitute the following paragraph:
“(b) the date of his or her death;”.
Omit subsections (3), (4), (6) and (7).
141	Omit the section.

Schedule 3 ModificationsEmployees of Aerospace Technologies of Australia Pty Ltd

(regulation 6)

Section	Modifications
137	Omit subsections (3) and (4).
138	Omit the section.
139	Omit subsection (1), substitute the following subsection:
“(1) Where a person:
(a) who was, immediately before 1 March 1989, an eligible employee, being employed by Aerospace Technologies of Australia Pty Ltd; and
(b) who, on or after that date but before 1 April 1989, becomes a member of a superannuation scheme known as the Aerospace Employees Superannuation Fund and thereby ceases to be an eligible employee;
makes an election under section 137 as a consequence of so ceasing to be an eligible employee, deferred benefits are, subject to this Division, applicable in respect of the person if, at the time when the person so ceased to be an eligible employee, he or she had completed one year of eligible employment.”.
Insert in subsection (2) “referred to in subsection (1)” after “a person”.
Omit paragraph (2) (b), substitute the following paragraph:
“(b) the date of his or her death;”.
Omit subsections (3), (4), (6) and (7).
139A	Omit the section.
141	Omit the section.

Schedule 4 ModificationsEmployees of AIDC Ltd.

(regulation 7)

Section	Modifications
137	Omit subsections (3) and (4).
138	Omit the section.
139	Omit subsection (1), substitute the following subsection:
“(1) Where a person:
(a) who was, immediately before 20 November 1989, an eligible employee, being employed by AIDC Ltd; and
(b) who, on or after that date but before 22 December 1989, becomes a member of either of the following superannuation schemes, namely:
(i) The Australian Industry Development Corporation Executive Superannuation Plan; or
(ii) The Australian Industry Development Corporation Staff Superannuation Plan;
and thereby ceases to be an eligible employee;
makes an election under section 137 as a consequence of so ceasing to be an eligible employee, deferred benefits are, subject to this Division, applicable in respect of the person if, at the time when the person so ceased to be an eligible employee, he or she had completed one year of eligible employment.”.
Insert in subsection (2) “referred to in subsection (1)” after “a person”.
Omit paragraph (2) (b), substitute the following paragraph:
“(b) the date of his or her death;”.
Omit subsections (3), (4), (6) and (7).
141	Omit the section.

Schedule 5 ModificationEmployees of, and holders of statutory offices in, Australian Postal Corporation, Australian Telecommunications Corporation, and Australian and Overseas Telecommunications Corporation

(regulations 8, 9 and 9A)

Part IX,Division 3:

Substitute for Division 3 of Part IX the following Division:
“Division 3Transfers to approved superannuation schemes

“131Interpretation

“In this Division, unless the contrary intention appears:
approved superannuation scheme means:
(a)
Australia Post Superannuation Scheme; and
(b)
Telecom Superannuation Scheme.
assets has the same meaning as it has in Division 2 of Part XII.
investment assets of the Fund means the assets of the Fund or of CSC arising out of, or otherwise connected with, the exercise or proposed exercise by CSC of its power to invest moneys of the Fund.
investment liabilities of the Fund means liabilities of the Fund or of CSC arising out of, or otherwise connected with, the exercise or proposed exercise by CSC of its power to invest moneys of the Fund.
liabilities has the same meaning as it has in Division 2 of Part XII.
“132Loss of entitlements to benefits — eligible employees transferring to an approved superannuation scheme
A person in respect of whom regulation 8 or 9 of the FEE Regulations applies is not entitled to be paid any benefits under this Act, as a former eligible employee, otherwise than on again becoming an eligible employee.
“133Transfer of assets from Fund to approved superannuation schemes
“(1)
There is transferred in accordance with subsection (2) to the person or body administering an approved superannuation scheme:
(a)
assets of the Fund (including investment assets of the Fund) determined by the Minister, with the consent of CSC, to be assets that fairly and equitably represent the accumulated contributions of persons referred to in section 132 to whom section 126A applies by reason of their becoming members of that superannuation scheme; and
(b)
liabilities (if any) (including investment liabilities of the Fund) determined by the Minister, with the consent of CSC, to be liabilities relating to those assets.
“(2)
For the purposes of subsection (1), the transfer of assets, and of liabilities (if any) relating to those assets, takes effect:
(a)
at such times; and
(b)
in respect of such assets;
as the Minister, with the consent of CSC, determines.
“(3)
CSC must do all things necessary, as manager of the assets of the Fund, to give effect to a determination of the Minister under subsection (2).
“(4)
A determination of the Minister for the purposes of paragraph (1) (a) or (b) or subsection (2) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
“134Payments by Commonwealth to approved superannuation schemes
“(1)
After 28 February 1991, the Commonwealth must pay to the person or body administering an approved superannuation scheme an amount calculated by:
(a)
aggregating the amounts determined in accordance with subsection (3) to be payable to that person or body in respect of persons referred to in section 132 to whom section 126A applies by reason of their becoming members of that superannuation scheme; and
(b)
deducting from that aggregate all payments made in accordance with subsection (2).
“(2)
The Commonwealth must pay to the person or body referred to in subsection (1), following a request in writing to the Commissioner by that person or body, the amount determined by that person or body to be payable in respect of a person referred to in paragraph (1) (a) who has ceased to be a member of that superannuation scheme before 1 March 1991.
“(3)
The amount payable in respect of a person referred to in section 132 is an amount equal to the sum of:
(a)
2½ times the amount of the person’s accumulated basic contributions on the person’s last day of service; and
(b)
the amounts (if any) that have been paid by the Commissioner to the Commonwealth under paragraph 128 (2) (b) in relation to the person; and
(c)
the amounts (if any) that have been paid to the Commonwealth under subsection 119J (8) of the superseded Act in relation to the person; and
(d)
the amount determined by the Commissioner having regard to:
(i)
the number of non-contributory units (if any) that were, under the superseded Act, applicable in relation to the person on 30 June 1976 or immediately before the person became entitled to invalidity pension (as the case may be); and
(ii)
the contributions that would have been paid by the person in respect of those units if they had been contributory units of pension in respect of which the person had contributed at rates based on a retiring age of 65; and
(e)
the amount of any interest determined by the Minister to be payable in respect of the amounts referred to in paragraphs (a), (b), (c) and (d).
“(4)
The amount to be paid under subsection (1) to the person or body administering an approved superannuation scheme is to be paid:
(a)
in such instalments; and
(b)
at such times;
as the Minister determines, having regard to:
(c)
any relevant actuarial advice obtained by the Minister; and
(d)
any other matters that the Minister considers relevant.
“(5)
Payments under subsection (1) or (2) are payable out of moneys lawfully available for that purpose.
“(6)
A determination of the Minister for the purposes of subsection (4) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
“(7)
For the purposes of paragraph (3) (a), regulation 5 of the Superannuation (Interest) Regulations applies in relation to the ascertaining of the accumulated basic contributions of a person referred to in section 132 as if the reference in that regulation to the termination day in relation to the person were a reference to the person’s last day of service.

“135Exemption from tax etc

No tax or charge is payable under any law of the Commonwealth (other than the Income Tax Assessment Act 1936) or any law of a State or of a Territory in respect of a transfer of assets or liabilities under section 133.”.

Schedule 5A Modificationsemployees of, and holders of statutory office in, Australian Postal Corporation

(regulation 8)

1Section 237 (Interpretation)

1.1 Subsection 237 (1) (definition of approved superannuation scheme):
Omit the definition.
2Section 238 (Loss of entitlement to benefits — eligible employee transferring to an approved superannuation scheme)

2.1 Omit the section.

3Section 239 (Approval of superannuation schemes)

3.1 Omit the section.

4Section 240 (Transfer of assets etc to approved superannuation schemes)

4.1 Omit the section.

5Section 241 (Payments from Consolidated Revenue Fund)

5.1 Subsection 241 (1):

Omit “an approved superannuation scheme”, substitute “the Australia Post Superannuation Scheme”.

5.2 Paragraph 241 (1) (a):

Omit the paragraph, substitute:
“(a)
the amount of payments made under section 159 by the Australian Postal Corporation in respect of persons who:
(i)
have become members of the Australia Post Superannuation Scheme; and
(ii)
were, immediately before becoming members of the scheme, eligible employees who were employed by that Corporation or members of the staff of that Corporation; and”.

5.3 Paragraphs 241 (1) (b) and (c):

Omit the paragraphs.

Schedule 6 Modificationemployees of Northern Territory University

(regulation 10)

Paragraph 138 (1) (b):

Substitute the following paragraph:
“(b)
is, or within the period that is the prescribed period in relation to him or her becomes:
(i)
employed in public employment; and
(ii)
a member of an eligible superannuation scheme that is applicable in relation to persons employed in that employment;”.

Schedule 7 Modificationsemployees of Australian Defence Industries Ltd

(regulation 11)

1Paragraph 136 (2) (b):

Omit “”, substitute “”.

2Paragraph 136 (2) (c):

Omit “and the person’s accumulated employer contributions (if any)”.

3Paragraph 136 (2) (e):

Omit “accumulated employer contributions (if any) and the person’s”.

4Paragraph 136 (2) (g):

Omit “and the person’s accumulated employer contributions (if any)”.

5Subparagraph 136 (2) (h) (ii):

Omit the subparagraph.

6Subsection 136 (2):

Omit “; and AEC is the amount of the person’s accumulated employer contributions”.

7Paragraph 136 (2B) (b):

Omit “accumulated employer contributions (if any) and the person’s”.

8Paragraph 136 (2B) (d):

Omit “and the person’s accumulated employer contributions (if any)”.

9Subparagraph 136 (2B) (e) (ii):

Omit the subparagraph.

10Subparagraph 136 (2B) (g) (i):

Omit “or”.

11Subparagraph 136 (2B) (g) (ii):

Omit the subparagraph.

12Paragraph 136 (2B) (g):

Omit “and AEC is the amount of the person’s accumulated employer contributions;”.

13Paragraphs 136 (2B) (h) and (p):

Omit the paragraphs.

14Subparagraph 136 (2B) (r) (i):

Omit “accumulated employer contributions (if any) and the person’s”.

15Subparagraph 136 (2B) (r) (ii):

Omit “and the person’s accumulated employer contributions (if any)”.

16Subparagraph 136 (2B) (s) (ii):

Omit the subparagraph.

17Subsection 136 (2C):

Omit the subsection.

18Subsection 139 (1):

Omit the subsection, substitute:
“(1) Subject to this Division, deferred benefits are applicable in respect of a person in respect of whom regulation 11 of the FEE Regulations applies as if the person had made an election under section 137.”.

19Paragraph 139 (2) (b):

Omit the paragraph, substitute:
“(b) the date of his or her death;”.

22Subsections 139 (3), (4), (6) and (7):

Omit the subsections.

23Section 139A:

Omit the section.

24Section 141:

Omit the section.

Schedule 8 ModificationsEmployees of Coselco Mimotopes Pty Ltd

(regulation 12)

1Subsection 139 (1):

Omit the subsection, substitute:
“(1) Subject to this Division, deferred benefits are applicable in respect of a person in respect of whom regulation 12 of the FEE Regulations applies as if the person had made an election under section 137.”.

2Paragraph 139 (2) (b):

Omit the paragraph, substitute:
“(b) the date of his or her death;”.

5Subsections 139 (3), (4), (6) and (7):

Omit the subsections.

6Section 139A:

Omit the section.

7Section 141:

Omit the section.

Schedule 9 Modificationsformer employees of repatriation institutions who cease to be eligible employees before 1 July 1995

(subregulation 13 (1))

1New section 80AA:

After section 80, insert in Division 5 of Part V:
“80AAExclusion of this Part in respect of certain employees of repatriation institutions
This Part does not apply in respect of a person specified in subregulation 13 (1) of the FEE Regulations.”.

2Section 137:

After subsection 137 (1), insert:
“(1A) A person specified in subregulation 13 (1) of the FEE Regulations is taken to have given a notice under subsection (1) on the relevant day within the meaning of that subregulation.”.

3Section 137:

Omit subsections 137 (2), (3) and (4).

4Subsection 138 (1):

Omit the subsection, substitute:
“(1) Subject to this Division, if:
(a) a person makes, or is taken to have made, an election under section 137; and
(b) within the period that is the prescribed period in relation to the person, he or she becomes a member of an eligible superannuation scheme that is applicable in relation to persons employed in public employment;
a transfer value in respect of the person is payable to the person administering the eligible superannuation scheme.”.

5Subsection 139 (1):

Omit the subsection, substitute:
“(1) Subject to this Division, deferred benefits are applicable in relation to a person specified in subregulation 13 (1) of the FEE Regulations unless subsection 138 (1) applies.”.

7Paragraph 139 (2) (b):

Omit the paragraph, substitute:
“(b)
the date of the person’s death;”.

9Section 139:

Omit subsections 139 (3), (4), (6) and (7).

10Section 141:

Omit the section.

Schedule 9A Modificationsformer employees of repatriation institutions who cease to be eligible employees on or after 1 July 1995

(subregulation 13 (2))

1New section 80AA:

After section 80, insert in Division 5 of Part V:
“80AAExclusion of this Part in respect of certain employees of repatriation institutions
This Part does not apply in respect of a person specified in subregulation 13 (2) of the FEE Regulations.”.

2Subsection 137 (2):

Omit the subsection, substitute:
“(2) A person specified in subregulation 13 (2) of the FEE Regulations is taken to have given a notice under subsection (1) on the relevant day within the meaning of that subregulation.”.

Schedule 10 Modificationscertain Northern Territory employees who cease to be eligible employees before 1 July 1995

(subregulation 14 (1))

1Paragraph 58 (2) (b):

Omit “ceases to be an eligible employee for any reason other than death or involuntary retirement;”, substitute “becomes a person to whom subregulation 14 (1) of the FEE Regulations applies;”.

2Section 110T:

Omit the section, substitute:
“110T A person who becomes entitled to benefits under section 55 or 59 is taken to have given the Commissioner a notice of election to have this Part apply to the person.”.

3Subsection 110TA (1):

After paragraph (b), insert:
“; and
(c)
the additional age retirement pension or the additional early retirement pension, as the case may be;”.

4Subsection 110TA (2):

Omit the subsection.

6Subsections 137 (2), (3) and (4):

Omit the subsections, substitute:
“(2) A person who is not entitled to benefits under section 55 or 59 is taken to have given the Commissioner a notice mentioned in subsection (1).”.

7Subsection 139 (1):

Omit the subsection, substitute:
“(1) Deferred benefits are, subject to this Division, applicable to a person who, under subsection 137 (2), is taken to have given the Commissioner a notice mentioned in subsection 137 (1).”.

8Paragraph 139 (2) (b):

Omit the paragraph, substitute:
“(b)
the date of the person’s death;”.

10Subsections 139 (6) and (7):

Omit the subsections.

11Section 141:

Omit the section.

Schedule 10A Modificationscertain Northern Territory employees who cease to be eligible employees on or after 1 July 1995

(subregulation 14 (2))

1Paragraph 58 (2) (b):

Omit “ceases to be an eligible employee for any reason other than death or involuntary retirement;”, substitute “becomes a person to whom subregulation 14 (2) of the FEE Regulations applies;”.

2Section 110T:

Omit the section, substitute:
“110T A person who becomes entitled to benefits under section 55 or 59 is taken to have given CSC a notice of election to have this Part apply to the person.”.

3Subsection 110TA (1):

After paragraph (b), insert:
“ and (c) the additional age retirement pension or the additional early retirement pension, as the case may be;”.

4Subsection 110TA (2):

Omit the subsection.

6Subsection 137 (2):

Omit the subsection, substitute:
“(2) A person who is not entitled to benefits under section 55 or 59 is taken to have given CSC a notice mentioned in subsection (1).”.

7Subsection 138 (1):

Omit the subsection, substitute:
“(1) Subject to this Division, deferred benefits are applicable to a person who, under subsection 137 (2), is taken to have given CSC a notice mentioned in subsection 137 (1).”.

Schedule 11 Modificationsemployees affected by privatisation, etc (delayed updated pension)

(subregulations 15 (1), 15A (4) and 15B (2))

1New Division 3A of Part IX

1.1
After section 144, insert:
“Division 3APreservation of rights as delayed updated pensio n

“144ADelayed updated pension

“(1)
The benefits applicable under this Division in respect of a former eligible employee are such benefits payable under this Act as the Commissioner considers to be benefits:
- (a)
  of the same nature; and
- (b)
  payable:
  - (i)
    in the same circumstances and on the same conditions; and
  - (ii)
    on the death of the person — to the same persons (if any);
as the benefits that would have been payable to or in respect of the former eligible employee under this Act if he or she had not ceased to be an eligible employee and had not made the request under subregulation 15 (3) of the FEE Regulations, or the election under paragraph 15A (3) (d) of those Regulations, or a request under paragraph 15B (4) (b) of those Regulations, by virtue of which this Division became applicable.
“(2)
Delayed updated pension is payable:
- (a)
  to a former eligible employee who has reached the age of 65; or
- (b)
  on request — to a former eligible employee on retirement if he or she is aged 55 or more; or
- (c)
  on request — to a former eligible employee on retirement on the grounds of invalidity; or
- (d)
  on request — to a spouse or child of a deceased former eligible employee, in accordance with Part VI.
“(3)
In paragraph (2) (c), grounds of invalidity means total and permanent incapacity within the meaning of Part IVA that, to the satisfaction of the Commissioner, is due to invalidity or mental or physical incapacity.

“144BBenefits — age 65 retirement

“(1)
A former eligible employee entitled to delayed updated pension who retires at or after the age of 65 is entitled to age retirement benefits in accordance with Division 1 of Part V:
- (a)
  that relate to the period of contributory service that ended on the day he or she ceased to be an eligible employee; and

- (b)
  subject to adjustment (if any) under section 144H — as if his or her final annual rate of salary on ceasing to be an eligible employee is the final annual rate of salary on retirement.
“(2)
For the purposes of subsection (1), the reference in paragraph 57 (1) (a) to ‘his last day of service’ is taken to be a reference to the former eligible employee’s last day of employment.

“144CBenefits — early retirement

“(1)
A former eligible employee entitled to delayed updated pension who retires at or after the age of 55 but before the age of 65 is entitled to early retirement benefits in accordance with Division 2 of Part V (except sections 60 and 62):
- (a)
  that relate to the period of contributory service that ended on the day he or she ceased to be an eligible employee; and
- (b)
  subject to adjustment (if any) under section 144H — as if his or her final annual rate of salary on ceasing to be an eligible employee is the final annual rate of salary on retirement.
“(2)
The annual rate of the early retirement pension that is payable to a former eligible employee entitled to delayed updated pension is the rate that would apply if the former eligible employee’s age on his or her last day of service had been 65 years, reduced by:
- (a)
  for each year and partial year included in the period commencing on his or her 60th birthday or the day of retirement (whichever is the later) and ending on the day immediately preceding his or her 65th birthday — 2% of that rate; and
- (b)
  if the person retires before his or her 60th birthday, then for each year and partial year included in the period commencing on the day immediately following the day of retirement and ending on the day immediately preceding his or her 60th birthday — 31/3% of the rate ascertained under paragraph (a).
“(3)
For the purposes of this section, the reference in subsection 61 (3) to ‘his last day of service’ is taken to be a reference to the former eligible employee’s last day of employment.
“144DBenefits — invalidity retirement (no BCC in force)
“(1)
A former eligible employee entitled to delayed updated pension:
- (a)
  who retires on the ground of invalidity; and
- (b)
  in respect of whom at the time of retirement, a benefit classification certificate is not in force or, under subsection 16 (5), is taken not to be in force;
is entitled to:
- (c)
  invalidity benefits in accordance with Division 4 of Part V and benefits referred to in section 61 or 64, as the case may be:
  - (i)
    that relate to the period of contributory service that ended on the day he or she ceased to be an eligible employee; and
  - (ii)
    subject to adjustment (if any) under section 144H — as if his or her final annual rate of salary on ceasing to be an eligible employee is the final annual rate of salary on retirement.
“(2)
For the purpose of calculating the pension entitlement, the following modifications apply:
- (a)
  to section 3:
  - (i)
    subsection 3 (1) (definition of period of prospective service — omit ‘an eligible employee’, substitute ‘employed’; and
- (b)
  to section 67:
  - (i)
    subsection 67 (2) — omit ‘70 per centum’, substitute ‘50%’;
  - (ii)
    paragraph 67 (3) (a) — omit ‘70’, substitute ‘50’;
  - (iii)
    paragraph 67 (3) (b) — omit ‘columns 1 and 2’, substitute ‘columns 1 and 3’;
  - (iv)
    paragraph 67 (4) (a) — omit ;‘columns 1 and 2’, substitute ‘columns 1 and 3’; and
- (c)
  to section 79:
  - (i)
    paragraph 79 (a) — omit ‘eligible employee’, substitute ‘employee’; and
- (d)
  to Schedule 3:
  - (i)
    Column 3 — omit ‘section 68’, substitute ‘section 67 for the purposes of section 144E’; and
- (e)
  to Schedule 4:
  - (i)
    Column 3 — omit ‘section 68’, substitute ‘section 67 for the purposes of section 144E’.
“144EBenefits — invalidity retirement (BCC in force but irrelevant)
“If:
- (a)
  a former eligible employee who is entitled to delayed updated pension retires on the ground of invalidity; and
- (b)
  at the time of retirement:
  - (i)
    a benefit classification certificate is in force in relation to him or her; and
  - (ii)
    paragraph 66 (2) (c) does not apply to him or her;
the former eligible employee is taken to be a former eligible employee to whom section 144D applies.
“144FBenefits — invalidity retirement (BCC in force)
“(1)
A former eligible employee entitled to delayed updated pension who retires on the ground of invalidity is entitled to invalidity pension under this regulation if:
- (a)
  at the time of retirement — a benefit classification certificate is in force in respect of him or her; and
- (b)
  paragraph 66 (2) (c) applies to him or her.
“(2)
The former eligible employee is entitled to invalidity pension in accordance with Division 4 of Part V and benefits referred to in section 61 or 64, as the case may be:
- (a)
  in relation to the period of contributory service that ended on the day he or she ceased to be an eligible employee; and
- (b)
  subject to adjustment (if any) under section 144H — as if his or her final annual rate of salary on ceasing to be an eligible employee is the final annual rate of salary on retirement.
“(3)
For the purpose of calculating the pension entitlement, the following modifications apply:
- (a)
  to section 3:
  - (i)
    subsection 3 (1) (definition of period of prospective service — omit‘an eligible employee’, substitute ‘employed’; and
- (b)
  to section 71:
  - (i)
    subsection 71 (1) — omit the subsection;
  - (ii)
    subsections 71 (2), (3) and (4) — omit ‘a person makes an election under subsection (1) and’;
  - (iii)
    subsections 71 (5) and (6) — omit the subsections; and
- (c)
  to subsections 72 and 73:
  - (i)
    omit the subsections; and
- (d)
  to section 79:
  - (i)
    paragraph 79 (a) — omit ‘eligible employee’, substitute ‘employee’.

“144GBenefits — spouses and children

“A spouse or child of a deceased former eligible employee who was entitled to delayed updated pension is entitled to pension in accordance with Part VI:
(a)
in relation to the period of contributory service that ended on the day the former eligible employee ceased to be an eligible employee; and
(b)
in respect of the appropriate rate of pension ascertained under section 144B, 144C, 144D, 144E or 144F, as the case may be; and
(c)
subject to adjustment (if any) under section 144H — as if the former eligible employee’s final annual rate of salary on ceasing to be an eligible employee is the final annual rate of salary on death or retirement, as the case may be.

144HCPI update of final salary

“(1) For paragraphs 144B (1) (b) and 144C (1) (b), subparagraph 144D (1) (c) (ii) and paragraphs 144F (2) (b) and 144G (c), the final annual rate of salary of a former eligible employee on ceasing to be an eligible employee is taken to be:
where:
CPI1is the CPI published for the last complete quarter that ends on or before the day when the person ceased to be an eligible employee.
CPI2 is the highest CPI in the published series that starts with CPI1 and ends with the last published CPI on or before the day when the person ceases employment.
S is the actual final annual rate of salary of the former eligible employee.
“(2)
Subject to subsection (3), if at any time after a benefit becomes payable under this Division, the Australian Statistician has published or publishes in respect of a particular quarter a CPI in substitution for a CPI previously published in respect of that quarter, the publication of the later CPI is to be disregarded for the purposes of this section.
“(3)
If, at any time, the Australian Statistician has changed or changes the reference base for the Consumer Price Index, then, for the purposes of the application of this section after the change took or takes place, regard is to be had only to index numbers published in terms of the new reference base.
“(4)
In this section:
CPI means the all groups consumer price index number for the weighted average of the 8 capital cities published by the Australian Statistician.
quarter means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December.

“144JEmployees under superseded Act

“(1)
In relation to a former eligible employee to whom modifications of the Act effected by the Superannuation (Former Contributors for Units of Pension) Regulations apply, a reference in this Division to a provision in any other part of the Act is taken to be a reference to that provision:
- (a)
  as modified by those Regulations in relation to that person; and
- (b)
  if that provision is affected by another provision in the Schedule to those Regulations — as affected by the other provision in those Regulations in relation to that person.
“(2)
In relation to a former eligible employee to whom modifications of the Act effected by the Superannuation (Former Provident Account Contributors) Regulations apply, a reference in this Division to a provision in any other part of the Act is taken to be a reference to that provision:
- (a)
  as modified by those Regulations in relation to that person; and
- (b)
  if that provision is affected by another provision in the Schedule to those Regulations — as affected by the other provision in those Regulations in relation to that person.”.

Schedule 11A Modificationsformer employees of nominated facilities retrenched within 3 years of transfer day

(subregulation 15A (5))

1Section 58:

After subsection 58 (3A), insert:
“(3AA) A person to whom subregulation 15A (5) of the FEE Regulations applies (in this Division called a subregulation 15A (5) person) is taken, for the purposes of this Act, to have retired involuntarily.”.

2Section 60:

After subsection 60 (1), insert:
“(2) In relation to a subregulation 15A (5) person, a reference in this section to the person’s last day of service is taken to be a reference to the day of the person’s retrenchment.”.

3Section 61:

Omit subsection (4), substitute:
“(4) In this section:
last day of service,in relation to a subregulation 15A (5) person, means the day of the person’s retrenchment.
notional final annual rate of salary, in relation to a subregulation 15A (5) person, means the final annual rate of salary ascertained in accordance with section 61AA.”.

4New section 61AA:

61AA.CPI update of final salary

“(1) For subsections 56 (4) and 61 (4), the final annual rate of salary of a subregulation 15A (5) person is taken to be:
where:
CPI1 is the CPI published for the last complete quarter that ends on or before the day when the person ceased to be an eligible employee.
CPI2 is the highest CPI in the published series that starts with CPI1 and ends with the last published CPI on or before the day when the person ceases employment.
S is the actual final annual rate of salary of the person as an eligible employee.
“(2) Subject to subsection (3), if at any time after a benefit becomes payable under this Division, the Australian Statistician has published or publishes in respect of a particular quarter a CPI in substitution for a CPI previously published in respect of that quarter, the publication of the later CPI is to be disregarded for the purposes of this section.
“(3) If, at any time, the Australian Statistician has changed or changes the reference base for the Consumer Price Index, then, for the purposes of the application of this section after the change took or takes place, regard is to be had only to index numbers published in terms of the new reference base.
“(4) In this section:
CPI means the all groups consumer price index number for the weighted average of the 8 capital cities published by the Australian Statistician.
quarter means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December.”.

5Section 62:

After subsection 62 (1), insert:
“(1A) A subregulation 15A (5) person may, not later than 3 months after the day of the person’s retrenchment, elect, by notice in writing to CSC, that, in lieu of pension and lump sum benefit being payable under section 55 or 59, benefit be paid under this section.”.

6Paragraph 110R (1) (a):

Add at the end:
“(iv)
has attained the age of 55 years and is taken, under subsection 58 (3B) to have retired involuntarily; or”.

7Paragraph 110R (4) (b):

Omit the paragraph.

Schedule 12 Modificationsemployees of services etc sold, privatised etc who cease to be eligible employees before 1 July 1995

(subregulation 16 (1))

1Section 139 (Circumstances in which person entitled to deferred benefits)

1.1 Paragraph 139 (1) (b):

Omit “5 years’ ”, substitute “1 year’s.”

1.2 Subparagraph 139 (2) (b) (i):

Omit “5 years’ ” , substitute “1 year’s”.

1.3 Subparagraph 139 (2) (c) (i):

Omit the subparagraph, substitute:
“(i)
the person’s 55th birthday; and”.

1.4 Subsections 139 (3), (4), (6) and (7):

Omit the subsections.
2Section 141 (Certain former eligible employees not entitled to benefits under Division)

2.1 Omit the section.

Schedule 12A Modificationsemployees of services etc sold, privatised etc who cease to be eligible employees on or after 1 July 1995

(subregulation 16 (2))

1Subsection 138 (3):

Omit the subsection, substitute:
“(3) Paragraph 2 (c) does not apply unless the person will have reached the 55th anniversary of his or her birth by the date so selected.”.

Schedule 13Arrangements for Qantas employees

(subregulation 15B (6))

1Section 55 (Entitlement to age retirement benefit)

1.1 Subsection 55 (2):

Omit “subject to subsections (2A) and (3)”, insert “subject to subsections (2A), (2B) and (3)”.

1.2 After subsection (2A), insert:

“(2B) Subsection (2) does not apply to:
(a) a person who attains the age of 60 years before the day on which the Commonwealth ceases to have a controlling interest in Qantas Airways Limited and who ceases to be an eligible employee because the Commonwealth ceases to have a controlling interest in Qantas Airways Limited; and
(b) a person who attains the age of 60 years before the day on which the Commonwealth ceases to have a controlling interest in a subsidiary of Qantas Airways Limited and who ceases to be an eligible employee because the Commonwealth ceases to have a controlling interest in that subsidiary.”.
2Section 55A (Accrual of benefits to be subject to SIS Act)

2.1 Omit the section.

3Section 58 (Early retirement — voluntary or involuntary retirement)

3.1 Paragraph 58 (2) (b):

Omit the paragraph, substitute:
“(b)
on or after the person attains the minimum retiring age but before the person attains the age of 60 years, the person ceases to be an eligible employee by reason that the person retires at the person’s own request or the person resigns;”.
4Section 111A (Relationship between this Act and SIS Act)

4.1 Omit the section.

Schedule 14 Modificationparticipation in approved superannuation schemes

(regulation 17)

1Section 240 (Transfer of assets etc to approved superannuation schemes)
1.1 Omit subparagraphs 240 (1) (a) (i) and (ii), substitute:
“(i)
became members of the approved superannuation scheme in accordance with section 238; and
(ii)
both immediately before, and immediately after, becoming members of the approved superannuation scheme, were employed by, or were members of the staff of, the same authority or body, being an authority or body for the employees and members of staff of which benefits are provided by the approved superannuation scheme; and”.

Notes to the Superannuation (CSS) Former Eligible Employees Regulations 1986

Note 1

The Superannuation (CSS) Former Eligible Employees Regulations 1986(in force under the Superannuation Act 1976) as shown in this compilation comprise Statutory Rules 1986 No. 266 amended as indicated in the Tables below.

Table of Instrument

Year and number	Date of notification in Gazette or FRLI registration	Date of commencement	Application, saving or transitional provisions
1986 No. 266	30 Sept 1986	1 Oct 1986
1987 No. 307	22 Dec 1987	1 Jan 1988	—
1989 No. 16	27 Feb 1989	1 Mar 1989	—
1989 No. 306	17 Nov 1989	20 Nov 1989	—
1990 No. 141	25 June 1990	25 June 1990	—
1990 No. 177	29 June 1990	29 June 1990	—
1990 No. 451	21 Dec 1990	21 Dec 1990	—
1991 No. 161	28 June 1991	1 July 1991	—
1991 No. 445	19 Dec 1991	1 July 1992	—
as amended by
1992 No. 212	30 June 1992	1 July 1992	—
1992 No. 94	14 Apr 1992	14 Apr 1992	—
1992 No. 170	25 June 1992	25 June 1992	—
1992 No. 212	30 June 1992	1 July 1992	—
1992 No. 271	26 Aug 1992	26 Aug 1992	—
1993 No. 262	7 Oct 1993	7 Oct 1993	—
1994 No. 19	18 Feb 1994	18 Feb 1994	—
1994 No. 247	7 July 1994	7 July 1994	—
1994 No. 346	18 Oct 1994	18 Oct 1994	—
1994 No. 359	31 Oct 1994	31 Oct 1994	—
1994 No. 447	30 Dec 1994	30 Dec 1994	R. 5
1995 No. 93	18 May 1995	18 May 1995	—
1995 No. 236	25 July 1995	25 July 1995	—
1996 No. 2	24 Jan 1996	24 Jan 1996	—
1996 No. 99	20 June 1996	Rr. 3–5, 8, 12-15, 18 and 19: 23 June 1995 Remainder: 20 June 1996	—
1996 No. 268	11 Dec 1996	11 Dec 1996	—
1997 No. 327	3 Dec 1997	1 Jan 1998	—
2005 No. 205	19 Sept 2005 (see F2005L02578)	20 Sept 2005	—
2005 No. 218	7 Oct 2005 (see F2005L02918)	Rr. 1–3 and Schedule 1 [item 19]: 8 Oct 2005	—
2011 No. 131	30 June 2011 (see F2011L01374)	1 July 2011 (see r. 2)	—

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
R. 1.........................................	am. 1996 No. 2
rs, 2011 No. 131
R. 3.........................................	am. 1996 No. 99
R. 4.........................................	am. 1987 No. 307; 1989 No. 16
R. 5.........................................	ad. 1987 No. 307
R. 6.........................................	ad. 1989 No. 16
R. 7.........................................	ad. 1989 No. 306
R. 8.........................................	ad. 1990 No. 141
am. 1992 No. 94; 1994 No. 359
R. 9.........................................	ad. 1990 No. 141
R. 9A.......................................	ad. 1992 No. 271
R. 10.......................................	ad. 1990 No. 177
R. 11.......................................	ad. 1990 No. 451
R. 12.......................................	ad. 1990 No. 451
R. 13.......................................	ad. 1991 No. 445
am. 1992 No. 212; 1994 No. 247
rs. 1996 No. 99
R. 14.......................................	ad. 1992 No. 170
am. 1994 No. 346
rs. 1996 No. 99
R. 15.......................................	ad. 1993 No. 262
R. 15A....................................	ad. 1994 No. 19
rs. 1994 No. 447
am. 1996 Nos. 99 and 268; 2011 No. 131
R. 15B....................................	ad. 1995 No. 236
am. 1996 No. 99
R. 16.......................................	ad. 1993 No. 262
rs. 1996 No. 99
R. 17.......................................	ad. 1996 No. 2
Heading to Schedule............	rep. 1987 No. 307
Schedule 1
Heading to Schedule 1........	ad. 1987 No. 307
Schedule 1.............................	am. 2005 No. 205
Schedule 2
Schedule 2.............................	ad. 1987 No. 307
am. 2005 No. 205
Schedule 3
Schedule 3.............................	ad. 1989 No. 16
am. 2005 No. 205
Schedule 4
Schedule 4.............................	ad. 1989 No. 306
am. 2005 No. 205
Schedule 5
Heading to Schedule 5........	rs. 1992 No. 271
Schedule 5.............................	ad. 1990 No. 141
am. 1991 No. 161; 1995 No. 93; 1996 No. 99; 2005 No. 218; 2011 No. 131
Schedule 5A
Schedule 5A .........................	ad. 1992 No. 94
Schedule 6
Schedule 6.............................	ad. 1990 No. 177
Schedule 7
Schedule 7.............................	ad. 1990 No. 451
am. 1996 No. 99; 2005 No. 205
Schedule 8
Schedule 8.............................	ad. 1990 No. 451
am. 1996 No. 99; 2005 No. 205
Schedule 9
Heading to Schedule 9........	rs. 1996 No. 99
Schedule 9.............................	ad. 1991 No. 445
am. 1992 No. 271; 1996 No. 99; 2005 No. 205
Schedule 9A
Schedule 9A..........................	ad. 1996 No. 99
am. 2005 No. 205
Schedule 10
Heading to Schedule 10......	rs. 1996 No. 99
Schedule 10..........................	ad. 1992 No. 170
am. 1996 No. 99; 2005 No. 205
Schedule 10A
Schedule 10A........................	ad. 1996 No. 99
am. 2005 No. 205; 2011 No. 131
Schedule 11
Heading to Schedule 11......	rs. 1994 No. 19; 1995 No. 236
Schedule 11..........................	ad. 1993 No. 262
am. 1994 Nos. 19 and 447; 1995 No. 236; 1996 No. 99; 1997 No. 327
Schedule 11A
Heading to Schedule 11A...	rs. 1994 No. 447
Schedule 11A........................	ad. 1994 No. 19

am. 1994 No. 447; 1996 Nos. 99 and 268; 1997 No. 327; 2011 No. 131
Schedule 12
Heading to Schedule 12......	rs. 1996 No. 99
Schedule 12..........................	ad. 1993 No. 262
Schedule 12A
Schedule 12A .......................	ad. 1996 No. 99
Schedule 13
Heading to Schedule 13......	am. 1996 No. 99
Schedule 13..........................	ad. 1995 No. 236
Schedule 14
Schedule 14..........................	ad. 1996 No. 2