Superannuation (CSS) Former Provident Account Contributors Regulations 1978 (Cth)

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Superannuation (CSS) Former Provident Account Contributors Regulations 1978

Statutory Rules 1978 No. 227 as amended

made under the

Superannuation Act 1976

This compilation was prepared on 1 July 2011

taking into account amendments up to  SLI 2011No. 131

Prepared by the Office of Legislative Drafting,

Attorney-General’s Department, Canberra

Contents

    1Name of Regulations [see Note 1]

 These Regulations are the Superannuation (CSS) Former Provident Account Contributors Regulations 1978.

2Commencement
  • (1)

    Subject to subregulation (2), these Regulations shall be deemed to have taken effect from and including 1 July 1976.

  • (2)

    Subregulation 4 (2) shall be deemed to have taken effect from and including 24 April 1978.

3Interpretation

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

4Application of the Act and the provisions of the Act to certain persons
  • (1)

    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 who:

    • (a)

      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)

      have not, after so ceasing, again become eligible employees; and

    • (c)

      immediately before the commencing day, were contributors to, or were liable to contribute to, the Provident Account established under the superseded Act.

  • (2)

    Section 157 of the Act, in its application to and in relation to the persons referred to in subregulation (1), is modified by omitting from paragraph (a) of subsection (3) ‘92, 128, 137’ or‘139A’ and substituting ‘92, 128, 137, 139A, 197, 198, 199, 202, 203’or ‘205’.

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

(subregulation 4 (1))

  

Modifications

Section

55

Insert in subsection (1) ‘or section 197’ after ‘section 62’;

Insert in subsection (2) ‘or section 197’ after ‘section 62’.

56

Omit from paragraph (b) of subsection (1) ‘30 years’, substitute ‘20 years’

Omit from paragraph (b) of subsection (3) ‘30’, substitute ‘20’

Omit the definition of the factor P2 in paragraph (d) of subsection (3), substitute: ‘P2is equal to 2.5.’.

62

Insert in subsection (2) ‘subsection (2AA) and’ after ‘Subject to’

Insert after subsection (2) the following subsection:

‘(2AA) Subject to section 62B, if in the circumstances in which a person referred to in subsection (2) ceased to be an eligible employee, the person would, for the purposes of section 82 of the superseded Act, have been regarded as having had his or her services terminated owing to retrenchment if that section had continued to apply to the person and he or she had not previously been paid a sum under subsection 82 (2) of the superseded Act, the person is entitled to payment of a lump sum benefit of an amount equal to whichever is the greater of:

(a) an amount calculated in accordance with subsection (2); and

(b) an amount calculated in accordance with subsection (2CA).’

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) Subject to section 62B, if in the circumstances in which a person referred to in subsection (2B) ceased to be an eligible employee, the person would, for the purposes of section 82 of the superseded Act, have been regarded as having had his or her services terminated owing to retrenchment if that section had continued to apply to the person and he or she had not previously been paid a sum under subsection 82 (2) of the superseded Act, the person is entitled to payment of a lump sum benefit of an amount equal to whichever is the greater of:

(a) an amount calculated in accordance with subsection (2B); and

(b) an amount calculated in accordance with subsection (2CA).’.

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) The amount referred to in paragraphs (2AA) (b) and (2BA) (b) is:

(a) in the case of a person who is, or has been, an approved part-time employee — either:

(i) the amount calculated in accordance with the following formula:

(ii) the amount calculated in accordance with the following formula:

whichever is the greater amount, where:

A is an amount equal to the person’s final annual rate of salary.

B is the number of complete years included in the person’s period of contributory service, within the meaning of the Superannuation (Approved Part-time Employees) Regulations.

C is the number of complete years included in the person’s period of employment within that meaning.

D is the number of days in the person’s period of contributory service within that meaning.

E is the number of days in the person’s period of employment within that meaning; or

(b) in any other case — one half of the amount per annum of the person’s final annual rate of salary.’.

66

Omit from paragraph (a) of subsection (1) ‘68 or 69’, substitute ‘68, 69 or 198’

Omit from paragraph (b) of subsection (1) ‘or’

Add at the end of subsection (1) the following word and paragraph:

‘; or

(d) if the person is entitled to make an election under section 198 and makes such an election — to a lump sum benefit in accordance with subsection 200 (1) and, where the person has paid supplementary contributions, an additional lump sum benefit in accordance with subsection 200 (2).’

Omit from subparagraph (i) of paragraph (d) of subsection (2) ‘71 or 72’, substitute ‘71, 72 or 199’

Omit from subparagraph (ii) of paragraph (d) of subsection (2) ‘or’

Add at the end of paragraph (d) of subsection (2) the following subparagraph:

‘(iv) If the person is entitled to make an election under section 199 and makes such an election — to a lump sum benefit in accordance with subsection 200 (1) and, where the person has paid supplementary contributions, an additional lump sum benefit in accordance with subsection 200 (2); or’

67

Omit from paragraph (b) of subsection (1) ‘68 or 69’, substitute ‘68, 69 or 198’

Omit from subsection (2) ‘30’, substitute ‘20’

Omit from subsection (4) ‘30’, substitute ‘20’

Omit the definition of the factor P2 in paragraph (4) (b), substitute ‘P2 is equal to 3.5.’

68

Omit from subsection (2) ‘30’, substitute ‘20’

Omit from subsection (4) ‘30’, substitute ‘20’

Omit the definition of the factor P2 in paragraph (4) (b), substitute ‘P2 is equal to 2.5.’

Insert in subsection (6) ‘or 198’ after ‘69’

70

Omit from paragraph (c) of subsection (1) ‘71 or 72’, substitute ‘71, 72 or 199’

Omit from subsection (2) ‘Where the period of prospective service of a person to whom this section applies is not less than 30 years, the annual rate of the pension to which the person’, substitute ‘The annual rate of pension to which a person to whom this section applies’

Omit subsections (3) and (4)

71

Omit from subsection (2) ‘and the period of prospective service of the person is not less than 30 years’

Omit subsections (3) and (4)

Insert in subsection (6) ‘or 199’ after ‘72’

76A

Omit from paragraph (b) ‘or 72’, substitute ‘, 72, 198 or 199’

80

Omit from subsection (1) ‘the person is entitled’, substitute ‘then, unless the person is entitled to benefit under section 197 or 201, the person is entitled’

Insert in Division 5 of Part V after section 80 the following:

‘80AB(1) Where:

(a) a person made an election and payment to the Superannuation Board (being the Superannuation Board constituted by the superseded Act) under subsection 119J (1) of the superseded Act in connection with his becoming an employee for the purposes of that Act (whether or not he had previously made another such election and payment); and

(b) that person did not thereafter, at any time before the commencing day, cease to be an employee for the purposes of that Act,

the succeeding provisions of this section have effect in relation to that person.

‘(2) A reference in subsection 62 (2), 62 (2A), 69 (2), 72 (2) or 73 (2) to the accumulated basic contributions of a person shall be read as a reference to the amount by which the amount that, but for this subsection, would be his accumulated basic contributions exceeds the sum of:

(a) an amount equal to:

(i) except where subparagraph (ii) applies — the employee component of the transfer value an amount equal to the amount of which was so paid by him to the Superannuation Board under subsection 119J (1) of the superseded Act; or

(ii) if the amount so paid by him to the Superannuation Board under subsection 119J (1) of the superseded Act was equal to the sum of the amounts of 2 or more transfer values — the sum of the employee components of those transfer values; and

(b) interest (compounded each year on 30 June) on the amount ascertained in accordance with paragraph (a) calculated:

(i) in respect of the period that commenced on the date on which the amount was so paid to the Superannuation Board under subsection 119J (1) of the superseded Act and ended immediately before the commencing day — at the rate applicable at the relevant time under subsection 90 (3) of that Act; and

(ii) in respect of the period that commenced on the commencing day and ended when the person ceased to be an eligible employee — at the rate applicable at the relevant time under a determination made by CSC under subsection 154A (1).

‘(3) Where that person is entitled to payment of a lump sum benefit under subsection 62 (2), 62 (2A), 69 (2), 72 (2) or 73 (2), there is payable to him, in addition to that lump sum benefit, a lump sum benefit of an amount equal to the amount so paid by him to the Superannuation Board under subsection 119J (1) of the superseded Act together with interest on that amount calculated in the same manner as interest is calculated under paragraph (2) (b) on an amount ascertained in accordance with paragraph (2) (a).

‘(4) For the purposes of this section, a person shall be taken to have made a payment to the Superannuation Board constituted by the superseded Act if the payment was made to that Board by another person on his behalf.’

81

Omit from paragraph (a) of subsection (1) ‘83 or 84’, substitute ‘83, 84 or 202’

Omit from paragraph (b) of subsection (1) ‘or’

Add at the end of subsection (1) the following word and paragraph:

‘; or

(d) if the spouse is entitled to make an election under section 202 and makes such an election — to a lump sum benefit in accordance with subsection 204 (1) and, where the deceased eligible employee had paid supplementary contributions, an additional lump sum benefit in accordance with subsection 204 (2).’

Omit from subparagraph (i) of paragraph (d) of subsection (2) ‘86 or 87’, substitute ‘86, 87 or 203’

Omit from subparagraph (ii) of paragraph (d) of subsection (2) ‘or’

Add at the end of paragraph (d) of subsection (2) the following subparagraph:

‘(iv) if the spouse is entitled to make an election under section 203 and makes such an election — to a lump sum benefit in accordance with subsection 204 (1) and, where the eligible employee had paid supplementary contributions, an additional lump sum benefit in accordance with subsection 204 (2); or’

82

Omit from paragraph (b) of subsection (1) ‘83 or 84’, substitute ‘83, 84 or 202’

83

Insert in subsection (5) ‘or 202’ after ‘84’

85

Omit from paragraph (b) of subsection (1) ‘86 or 87’, substitute ‘86, 87 or 203’

86

Insert in subsection (5) ‘or 203’ after ‘87’

89

Insert in subsection (1) ‘then, subject to section 205,’

 after ‘survived by a spouse,’

97

Insert in subsection (1) ‘, except where the Commissioner gives a direction under section 206’ after ‘then’

98

Insert in subsection (1) ‘or the Commissioner gives a direction under section 207 or 208’ after ‘or 101 applies’

100

Insert in subsection (1) ‘, except where the Commissioner gives a direction under section 208’ after ‘then’

109AB

Insert in subsection (1) ‘of this Part or Division 7 of Part XII’ after ‘Division 1, 2, 3 or 3A’

Insert in subsection (4) ‘of this Part or Division 7 of Part XII’

 after ‘Division 1, 2, 3 or 3A’

110

Insert in subsection (1) ‘or under Division 7 of Part XII’ after ‘Division 1, 2, 3 or 3A of this Part’

Insert in subsection (2) ‘or under Division 7 of Part XII’ after ‘Division 1, 2, 3 or 3A of this Part’

Insert in subsection (3) ‘or under Division 7 of Part XII’ after ‘Division 1, 2, 3 or 3A of this Part’

Omit from paragraph (14) (a) ‘81 (1) or (2)’, substitute ‘81 (1), 81 (2) or 89 (1)’

Omit from paragraph 14 (b) ‘84 or 87’, substitute ‘84, 87, 202, 203 or 205’

Insert in subsection (15) ‘or Division 7 of Part XII’ after ‘108’

111

Insert in subsection (1) ‘or Division 7 of Part XII’ after ‘Part VI’

115

Add ‘or Division 7 of Part XII’ at the end of paragraph (a) of the definition of ‘orphan benefit’ in subsection (4)

130

Insert in Division 2 of Part IX after section 130 the following:

  • ‘130A

      If:

    (a) before the commencing day, the Superannuation Board constituted by the superseded Act paid, in respect of a person who ceases to be an eligible employee, an amount to the Commonwealth in accordance with subsection 119J (8) of that Act; and

    (b) upon the 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 the amount or part of the amount referred to in paragraph (a) was an amount that, whether or not he engaged in further employment, was payable to him upon the termination of his previous employment under a superannuation scheme applicable to that employment,

    there is payable to or in respect of the person, unless he or she becomes entitled to benefit under section 197, an additional lump sum benefit of an amount equal to the total of:

    (c) an amount equal to the portion of the amount referred to in paragraph (a) that was payable to the person, whether or not he or she engaged in further employment, on the termination of his or her previous employment under a superannuation scheme applicable to that employment; and

    (d) the amount that would have accrued by way of interest on the amount first referred to in paragraph (c) if it 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 (a) was paid to the Commonwealth.’

136

Omit ‘subject to this Division’ from subsection (1), substitute ‘subject to this Division and Division 9 of Part XII’

Insert after subsection (2):

‘(2AA) If a deferred benefit by way of lump sum benefit is payable in accordance with section 197, 200 or 201 to a person other than a former eligible employee with benefits from previous employment, the amount of the benefit is an amount equal to the sum of:

(a) 3 times the person’s accumulated basic contributions; and

(b) the person’s accumulated supplementary contributions (if any); and

(c) if:

(i) an event mentioned in subsection 139AA (2) has happened in relation to the person before the day on which the deferred benefit becomes payable, or happens on that day; or

(ii) the amount of the person’s accumulated employer contributions is less than $500;

the person’s accumulated employer contributions (if any).

Omit ‘or invalidity benefit’ from subsection (2A), substitute

‘, invalidity benefit, or lump sum benefit in accordance with section 197, 200 or 201’

Insert ‘or (2AA)’ after ‘subsection (2)’ in paragraph (2A) (a)

Insert after subsection (2B):

‘(2BAA) Where a deferred benefit by way of lump sum benefit is payable in accordance with section 204, 205, 209 or 210, the amount of the benefit is an amount equal to the sum of:

(a) 3 times the deceased person’s accumulated basic contributions; and

(b) the deceased person’s accumulated employer contributions (if any); and

(c) the deceased person’s accumulated supplementary contributions (if any).’

Insert ‘or (2BA)’

 after ‘subsection (2B)’ in paragraph (2D) (c)

Omit paragraph (2E) (a), substitute:

‘(a) at any time:

(i) a deferred benefit by way of orphan benefit is payable; or

(ii) a lump sum benefit under Part XII is payable to or on behalf of an orphan;

in respect of a person other than a former eligible employee with benefits from previous employment; and’

Omit from paragraph (2E) (c) ‘99 or 101’, substitute ‘99, 101, 209 or 210’

Omit ‘or orphan benefit’ from subsection (2F), substitute ‘, orphan benefit, or lump sum benefit in accordance with section 204, 205, 209 or 210.’.

Part XII

Add the following Divisions:

‘Division 7Optional and other benefits payable to or in relation to Former Provident Account Contributors

 

‘196 (1) In this Division, unless the contrary intention appears, 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, immediately before the commencing day, was a contributor to, or was liable to contribute to, the Provident Account established under the superseded Act.

‘(2) A reference in this Act to the adjusted final salary amount in relation to a person who is, or has been, an approved part-time employee is a reference to:

(a) the amount calculated in accordance with the following formula:

(b) the amount calculated in accordance with the following formula:

whichever is the greater amount, where:

A is an amount equal to the person’s final annual rate of salary.

B is the number of complete years included in the person’s period of contributory service, within the meaning of the Superannuation (Approved Part-time Employees) Regulations.

C is the number of complete years included in the person’s period of employment within that meaning.

D is the number of days in the person’s period of contributory service within that meaning.

E is the number of days in the person’s period of employment within that meaning.’.

‘197 (1) Where a person ceases, or is about to cease, to be a prescribed eligible employee:

(a) on or after attaining the age of 65 years, otherwise than by reason of death; or

(b) on or after attaining the age of 60 years, but before attaining the age of 65 years, otherwise than by reason of death or retirement on the ground of invalidity before attaining his maximum retiring age,

then, subject to subsection (4), the person may, not later than 3 months after but not earlier than 3 months before the day immediately succeeding his last day of service, elect, by notice in writing to the Commissioner, that in lieu of benefit being payable under subsection 55 (1) or (2), as the case may be, lump sum benefit be payable under subsection (2) of this section and, where he has paid supplementary contributions, an additional lump sum benefit be payable in accordance with subsection (3) of this section.

‘(2) Subject to section 223, where a person makes an election under subsection (1) of this section, the person is entitled, in lieu of pension and lump sum benefit to which, but for the election, he would be entitled under subsection 55 (1) or (2), as the case may be, to payment of a lump sum benefit of:

(a) except where paragraph (b) applies — an amount equal to whichever is the greatest of:

(i) 3 times the person’s accumulated basic contributions; or

(ii) in the case of a person who is, or has been, an approved part-time employee — the adjusted final salary amount, calculated in accordance with subsection 196 (2); or

(iii) in any other case — one half of the amount per annum of the person’s final annual rate of salary; or

(b) if the person:

(i) was a contributor to the Provident Account established by the superseded Act on more than 1 occasion and at any time before last becoming such a contributor had been paid a sum under subsection 82 (2) of the superseded Act; or

(ii) became a contributor to the Provident Account established by the superseded Act after the commencement of the Superannuation Act 1946,

an amount equal to 3 times the person’s accumulated basic contributions.

‘(3) Where a person makes an election under subsection (1) and the person has paid supplementary contributions, the person is entitled to payment of a lump sum benefit equal to the person’s accumulated supplementary contributions.

‘(4) Subsection (1) does not apply to a person:

(a) whose period of contributory service is less than 1 year;

(b) who makes an election under section 62 or 64; or

(c) whose service, in the opinion of the Commissioner, was compulsorily terminated by reason of his having been guilty of misconduct or by reason of his having been convicted of an offence against a law of the Commonwealth or of a State or Territory.

‘198 (1) Subject to section 212, a person:

(a) who ceases, or is about to cease, to be a prescribed eligible employee by reason of retirement on the ground of invalidity before attaining his maximum retiring age;

(b) who becomes entitled to invalidity benefit by virtue of subsection 66 (1); and

(c) in the case of a person who is, or who has been, an approved part-time employee — whose period of prospective employment within the meaning of the Superannuation (Approved Part-time Employees) Regulations is not less than 8 years; and

(d) in the case of any other person — whose period of prospective service is not less than 8 years;

may, not later than 3 months after becoming, but not earlier than 3 months before he or she becomes, so entitled, elect, by notice in writing to the Commissioner, that, in lieu of benefit being payable in accordance with section 67, a lump sum benefit be paid in accordance with subsection 200 (1) and, where the person has paid supplementary contributions, an additional lump sum benefit be paid in accordance with subsection 200 (2).

‘(2) A person who makes an election under section 68 is not entitled to make an election under subsection (1) of this section.

‘199 (1) Subject to section 212, a person:

(a) who ceases, or is about to cease, to be a prescribed eligible employee by reason of retirement on the ground of invalidity before attaining his maximum retiring age; and

(b) who becomes entitled to invalidity pension by virtue of subsection 66 (2); and

(c) in the case of a person who is, or who has been, an approved part-time employee — whose period of employment within the meaning of the Superannuation (Approved Part-time Employees) Regulations is not less than 15 years; and

(d) in the case of any other person — whose period of contributory service is not less than 15 years;

may, not later than 3 months after becoming, but not earlier than 3 months before he or she becomes, so entitled, elect, by notice in writing to the Commissioner, that in lieu of benefit being payable in accordance with section 70, a lump sum benefit be paid in accordance with subsection 200 (1) and, where the person has paid supplementary contributions, an additional lump sum benefit be paid in accordance with subsection 200 (2).

‘(2) A person who makes an election under section 71 is not entitled to make an election under subsection (1) of this section.

‘200 (1) Where a person makes an election under section 198 or 199, the lump sum benefit to which the person is entitled in accordance with this subsection is:

(a) except where paragraph (b) applies — an amount equal to whichever is the greatest of:

(i) 3 times the person’s accumulated basic contributions; or

 

(ii) in the case of a person who is, or has been, an approved part-time employee — the adjusted final salary amount, calculated in accordance with subsection 196 (2); or

(iii) in any other case — one half of the amount per annum of the person’s final annual rate of salary; or

(b) if the person was a contributor to the Provident Account established by the superseded Act on more than 1 occasion and at any time before last becoming such a contributor had been paid a sum under subsection 82 (2) of the superseded Act — an amount equal to 3 times the person’s accumulated basic contributions.

‘(2) Where a person makes an election under section 198 or 199 and the person has paid supplementary contributions, the additional lump sum benefit to which the person is entitled in accordance with this subsection is an amount equal to the person’s accumulated supplementary contributions.

‘201 (1) Subject to sections 212 and 223, where:

(a) a person ceases to be a prescribed eligible employee:

(i) on or after attaining the age of 65 years, otherwise than by reason of death;

(ii) on or after attaining the age of 60 years but before attaining the age of 65 years, otherwise than by reason of death or retirement on the ground of invalidity before attaining his or her maximum retiring age; or

(iii) in circumstances in which he would, for the purposes of section 82 of the superseded Act, have been regarded, if that section had continued to apply to him, as having his services terminated owing to retrenchment; or

(iv) by reason of retirement on the ground of invalidity before attaining his maximum retiring age; and

(b) the person is not entitled to benefit under Division 1, 2 or 4 of Part V, under Division 3 of Part IX or under section 197 of this Division,

 

the person is entitled to a lump sum benefit payable in accordance with subsection (2) and, where he has paid supplementary contributions, to an additional lump sum benefit payable in accordance with subsection (3).

‘(2) Subject to section 223, a person referred to in subsection (1) is entitled under this subsection to a lump sum benefit of:

(a) except where paragraph (b) applies — an amount equal to whichever is the greatest of:

(i) 3 times the person’s accumulated basic contributions; or

(ii) in the case of a person who is, or has been, an approved part-time employee — the adjusted final salary amount, calculated in accordance with subsection 196 (2); or

(iii) in any other case — one half of the amount per annum of the person’s final annual rate of salary; or

(b) where:

(i) the person was a contributor to the Provident Account established by the superseded Act on more than 1 occasion and at any time before he last became such a contributor he had been paid a sum under subsection 82 (2) of the superseded Act; or

(ii) the person, being a person who ceases to be a prescribed eligible employee in circumstances referred to in subparagraph (1) (a) (i) or (1) (a) (ii), became a contributor to the Provident Account established by the superseded Act after the commencement of the Superannuation Act 1946,

an amount equal to 3 times the person’s accumulated basic contributions.

‘(3) Subject to section 223, if a person referred to in subsection (1) has paid supplementary contributions, he is entitled to payment of a lump sum benefit equal to the person’s accumulated supplementary contributions.

 

‘202 (1) Subject to section 212, the spouse of a deceased prescribed eligible employee (being a prescribed eligible employee whose period of prospective service or, in the case of a prescribed eligible employee who was, at any time, an approved part-time employee, whose period of prospective employment within the meaning of the Superannuation (Approved Part-time Employees) Regulations, is not less than 8 years) who becomes entitled to spouse’s benefit by virtue of subsection 81 (1) may, not later than 3 months after becoming so entitled, elect, by notice in writing to the Commissioner, that, in lieu of benefit being payable in accordance with section 82, a lump sum benefit be paid in accordance with subsection 204 (1) and, where the deceased prescribed eligible employee had paid supplementary contributions, an additional lump sum benefit in accordance with subsection 204 (2).

‘(2) A spouse who makes an election under section 83 is not entitled to make an election under subsection (1) of this section.

‘203 (1) Subject to section 212, the spouse of a deceased prescribed eligible employee (being a prescribed eligible employee whose period of contributory service or, in the case of a prescribed eligible employee who was, at any time, an approved part-time employee, whose period of employment within the meaning of the Superannuation (Approved Part‑time Employees) Regulations, is not less than 15 years) who becomes entitled to spouse’s benefit by virtue of subsection 81 (2) may, not later than 3 months after becoming so entitled, elect, by notice in writing to the Commissioner, that, in lieu of benefit being payable in accordance with section 85, a lump sum benefit be paid in accordance with subsection 204 (1) and, where the deceased prescribed eligible employee had paid supplementary contributions, an additional lump sum benefit in accordance with subsection 204 (2).

‘(2) A spouse who makes an election under section 86 is not entitled to make an election under subsection (1) of this section.

‘204 (1) Where a spouse makes an election under section 202 or 203, the lump sum benefit to which the spouse is entitled in accordance with this subsection is an amount equal to whichever is the greatest of:

(a) 3 times the deceased prescribed eligible employee’s accumulated basic contributions; or

(b) in the case of an election by the spouse of a deceased prescribed eligible employee who was, at any time, an approved part-time employee — the adjusted final salary amount, calculated in accordance with subsection 196 (2); or

(c) in the case of an election by the spouse of any other deceased prescribed eligible employee — one half of the amount per annum of the deceased prescribed eligible employee’s final annual rate of salary.

‘(2) Where a spouse makes an election under section 202 or 203 and the deceased prescribed eligible employee had paid supplementary contributions, the additional lump sum benefit to which the spouse is entitled in accordance with this subsection is an amount equal to the accumulated supplementary contributions of the deceased prescribed eligible employee.

‘205 (1) Subject to section 212, where a prescribed eligible employee (being a prescribed eligible employee whose period of contributory service is not less than 1 year) dies on or after attaining his maximum retiring age and is survived by a spouse, the spouse may, not later than 3 months after the day immediately succeeding the last day of service of the deceased prescribed eligible employee, elect, by notice in writing to the Commissioner, that in lieu of any benefit being payable under section 89, lump sum benefit be paid under subsection (2) of this section and, where the deceased prescribed eligible employee had paid supplementary contributions, an additional lump sum benefit in accordance with subsection (3) of this section.

‘(2) Where a spouse makes an election under subsection (1) of this section, the spouse is entitled, in lieu of any benefit to which, but for that election, the spouse would be entitled under section 89, to payment of a lump sum benefit of an amount equal to whichever is the greatest of:

(a) 3 times the deceased prescribed eligible employee’s accumulated basic contributions; or

 

(b) in the case of an election by the spouse of a deceased prescribed eligible employee who was, at any time, an approved part-time employee — the adjusted final salary amount, calculated in accordance with subsection 196 (2); or

(c) in the case of an election by the spouse of any other deceased prescribed eligible employee — one half of the amount per annum of the deceased prescribed eligible employee’s final annual rate of salary.

‘(3) Where a spouse makes an election under subsection (1) and the deceased prescribed eligible employee had paid supplementary contributions, the spouse is entitled to payment of a lump sum benefit equal to the deceased prescribed eligible employee’s accumulated supplementary contributions.

‘206 (1) Subject to section 212, where:

(a) a prescribed eligible employee dies on or after attaining his maximum retiring age;

(b) his period of contributory service is not less than 1 year;

(c) he is not survived by a spouse but is survived by a person or persons who is or are his child or children, being a child who is, or children at least one of whom is, an eligible child; and

(d) the Commissioner is of the opinion that no other surviving child of the deceased prescribed eligible employee who is not an eligible child immediately after his death is likely to become an eligible child,

then, upon application in writing being made to the Commissioner not later than 3 months after the date of the prescribed eligible employee’s death by or on behalf of the eligible child or eligible children, the Commissioner may, in his discretion, direct that, in lieu of benefit being payable in accordance with section 97 in respect of the eligible child or eligible children, a lump sum benefit be payable in accordance with subsection 209 (1) and, where the deceased prescribed eligible employee had paid supplementary contributions, an additional lump sum benefit be payable in accordance with subsection 209 (2).

  

‘207 (1) Subject to section 212, where:

(a) a prescribed eligible employee dies before attaining his maximum retiring age;

(b) in the case of a prescribed eligible employee who was, at any time, an approved part-time employee — his or her period of prospective employment within the meaning of the Superannuation (Approved Part-time Employees) Regulations is not less than 8 years;

(ba) in any other case — his or her period of prospective service is not less than 8 years;

(c) there was not in force in respect of him immediately before his death a benefit classification certificate, or if such a certificate was in force in respect of him immediately before his death, the Commissioner is of the opinion that his death was not caused, and was not substantially contributed to, by a physical or mental condition or conditions specified in the certificate or by a physical or mental condition or conditions connected with such a condition or conditions;

(d) he is not survived by a spouse but is survived by a person or persons who is or are his child or children, being a child who is, or children at least one of whom is, an eligible child; and

(e) the Commissioner is of the opinion that no other surviving child of the deceased prescribed eligible employee who is not an eligible child immediately after his death is likely to become an eligible child,

then, upon application in writing being made to the Commissioner not later than 3 months after the date of the prescribed eligible employee’s death by or on behalf of the eligible child or eligible children, the Commissioner may, in his discretion, direct that, in lieu of benefit being payable in accordance with section 98 in respect of the eligible child or eligible children, a lump sum benefit be payable in accordance with subsection 209 (1) and, where the deceased prescribed eligible employee has paid supplementary contributions, an additional lump sum benefit be payable in accordance with subsection 209 (2).

 

‘208 (1) Subject to section 212, where:

(a) a prescribed eligible employee dies before attaining his maximum retiring age;

(b) in the case of a prescribed eligible employee who was, at any time, an approved part-time employee — his or her period of employment within the meaning of the Superannuation (Approved Part-time Employees) Regulations is not less than 8 years;

(ba) in any other case — his or her period of contributory service is not less than 8 years;

(c) there was in force in respect of him immediately before his death a benefit classification certificate and the Commissioner is of the opinion that his death was caused or was substantially contributed to, by a physical or mental condition or conditions specified in the certificate or by a physical or mental condition or conditions connected with such a condition or conditions;

(d) he is not survived by a spouse but is survived by a person or persons who is or are his child or children, being a child who is, or children at least one of whom is, an eligible child; and

(e) the Commissioner is of the opinion that no other surviving child of the deceased prescribed eligible employee who is not an eligible child immediately after his death is likely to become an eligible child,

then, upon application in writing being made to the Commissioner not later than 3 months after the date of the prescribed eligible employee’s death by or on behalf of the eligible child or eligible children, the Commissioner may, in his discretion, direct that, in lieu of benefit being payable in accordance with section 100 in respect of the eligible child or eligible children, a lump sum benefit be payable in accordance with subsection 209 (1) and, where the deceased prescribed deceased eligible employee had paid supplementary contributions, an additional lump sum benefit be payable in accordance with subsection 209 (2).

  

‘209 (1) Where the Commissioner gives a direction under section 206, 207 or 208 in relation to an eligible child or eligible children of a prescribed eligible employee, there is payable in respect of the eligible child or eligible children a lump sum benefit of an amount equal to whichever is the greatest of:

(a) 3 times the deceased prescribed eligible employee’s accumulated basic contributions; or

(b) in the case of a direction in respect of a deceased prescribed eligible employee who was, at any time, an approved part-time employee — the adjusted final salary amount, calculated in accordance with subsection 196 (2); or

(c) in the case of a direction in respect of any other deceased prescribed eligible employee — one half of the amount per annum of the deceased prescribed eligible employee’s final annual rate of salary.

‘(2) Where the Commissioner gives a direction under section 206, 207 or 208 in relation to an eligible child or eligible children of a deceased prescribed eligible employee who had paid supplementary contributions, there is payable in respect of the eligible child or eligible children a lump sum benefit of an amount equal to the accumulated supplementary contributions of the deceased prescribed eligible employee.

‘210 (1) Subject to section 212, where:

(a) a person ceases to be a prescribed eligible employee by reason of death;

(b) the person is survived by a spouse or, if he is not survived by a spouse, by a person or persons who is or are his child or children, being a child who is, or children at least one of whom is, an eligible child; and

(c) benefit is not payable in relation to the person under Part VI or under section 204, 205 or 209,

then, a lump sum benefit payable in accordance with subsection (2) and, where the deceased prescribed eligible employee had paid supplementary contributions, an additional lump sum benefit payable in accordance with subsection (3), shall be paid:

(d) where the deceased prescribed eligible employee is survived by a spouse — to the spouse; or

(e) where the deceased prescribed eligible employee is not survived by a spouse but is survived by a child who is, or children at least one of whom is, an eligible child and the Commissioner is of the opinion that no other surviving child of the deceased prescribed eligible employee who is not an eligible child immediately after his death is likely to become an eligible child — in respect of the eligible child or eligible children.

‘(2) The lump sum benefit that is payable to a spouse of a deceased prescribed eligible employee or in respect of an eligible child or eligible children of a deceased prescribed eligible employee (as the case may be) by virtue of subsection (1) is an amount equal to whichever is the greatest of:

(a) 3 times the deceased prescribed eligible employee’s accumulated basic contributions; or

(b) in the case of a benefit payable in respect of a deceased prescribed eligible employee who was, at any time, an approved part-time employee — the adjusted final salary amount, calculated in accordance with subsection 196 (2); or

(c)in the case of a benefit payable in respect of any other deceased prescribed eligible employee — one half of the amount per annum of the deceased prescribed eligible employee’s final annual rate of salary.

‘(3) The additional lump sum benefit that is payable to a spouse of a deceased prescribed eligible employee or in respect of an eligible child or eligible children of a deceased prescribed eligible employee (as the case may be) by virtue of subsection (1) is an amount equal to the accumulated supplementary contributions of the deceased prescribed eligible employee.

‘211 (1) Where:

(a) a person, including a deceased person, made an election and payment to the former Board under subsection 119J (1) of the superseded Act in connection with his or her becoming an employee for the purposes of that Act (whether or not he or she had previously made another such election and payment); and

  

(b) that person did not thereafter, at any time before the commencing day, cease to be an employee for the purposes of that Act,

the succeeding provisions of this section have effect in relation to that person.

‘(2) A reference in subsection 197 (2), 200 (1) or 201 (2) or in paragraph 204 (1) (a), 205 (2) (a), 209 (1) (a) or 210 (2) (a) to the accumulated basic contributions of a person shall be read as a reference to the amount by which the amount that, but for this subsection, would be his or her accumulated basic contributions exceeds the sum of:

(a) an amount equal to:

(i) except where subparagraph (ii) applies — the employee component of the transfer value an amount equal to the amount of which was so paid by him or her to the former Board under subsection 119J (1) of the superseded Act; or

(ii) if the amount so paid by him or her to the former Board under subsection 119J (1) of the superseded Act was equal to the sum of the amounts of 2 or more transfer values — the sum of the employee components of those transfer values; and

(b) interest (compounded each year on 30 June) on the amount ascertained in accordance with paragraph (a) calculated:

(i) in respect of the period that commenced on the date on which the amount was so paid to the former Board under subsection 119J (1) of the superseded Act and ended immediately before the commencing day — at the rate applicable at the relevant time under subsection 90 (3) of that Act; and

(ii) in respect of the period that commenced on the commencing day and ended when the person ceased to be an eligible employee — at the rate applicable at the relevant time under a determination made by CSC under subsection 154A (1).

‘(3) Where:

(a) that person, or another person, is entitled to payment of a lump sum benefit that is an amount referred to in subsection 197 (2), 200 (1), 201 (2), 204 (1) or 205 (2); or

(b) there is payable in respect of an eligible child or eligible children a lump sum benefit that is an amount referred to in subsection 209 (1) or 210 (2);

there is payable to the person so entitled or in respect of that eligible child or those eligible children, as the case may be, in addition to that lump sum benefit, a lump sum benefit of an amount equal to the amount so paid to the former Board under subsection 119J (1) of the superseded Act together with interest on that amount calculated in the same manner as interest is calculated under paragraph (2) (b) on an amount ascertained in accordance with paragraph (2) (a).

‘(4) For the purposes of this section, a person shall be taken to have made a payment to the former Board if the payment was made to that Board by another person on his or her behalf.

‘(5) This section does not have effect in relation to a person if subsection 136 (2A) or (2F) applies in relation to the person.

‘Division 9Preservation of benefit payable under section 197 or 201

‘222Interpretation

 (1) In this Division:

accumulated government body contributions in relation to a person’s relevant period of employment, means the total of:

(a) the total amount of the productivity contributions applicable to the person in respect of the period; and

(b) notional interest on the amount worked out under paragraph (a).

government body scheme means a superannuation scheme:

(a) established by, or operating for the benefit of employees of:

(i) an authority of the Commonwealth; or

(ii) a State or an authority of a State; or

(iii) a Territory or an authority of a Territory; or

(iv) a body corporate in which the Commonwealth, or a person of the kind referred to in subparagraph (i), (ii) or (iii), either individually or in combination with one or more other persons of that kind, has a controlling interest; and

(b) that has eligible employees as members; and

(c) under which productivity contributions accrue in respect of those eligible employees.

notional accumulated SG contributions, in relation to a person’s relevant period of employment, means an amount equal to the sum of:

(a) the person’s SG minimum contributions in relation to that period as reduced by an amount specified in, or worked out in accordance with, a determination made by the Australian Government Actuary under subsection 62A (5); and

(b) notional interest on the amount worked out under paragraph (a).

period of actual contributory service, in relation to a person, means the person’s period of contributory service other than any part of that period added by the operation of subsection 128 (5) that is not attributable to a transfer value previously paid under Division 3 of Part IX.

productivity contribution means:

(a) in relation to a person who is a productivity employee within the meaning of Part VIA — a productivity contribution within the meaning of that Part (other than an amount taken to be a productivity contribution by virtue of the operation of paragraph 128 (2) (c)); or

(b) in relation to any other person — an amount similar in kind to a productivity contribution referred to in paragraph (a), whether worked out under an industrial award or otherwise.

rate of fund contribution tax means 15% or, if CSC has determined another rate under section 110SD, that other rate.

relevant period of employment, in relation to a person, means:

(a) if the whole of the person’s period of actual contributory service occurred after 30 June 1994 — that period; or

(b) if part only of the person’s period of actual contributory service occurred after that date — that part of the person’s period of actual contributory service.

SG minimum contribution has the same meaning as in Part VIAA.

top-up benefit means superannuation guarantee top-up benefit payable under section 110SE.

‘(2) For the purposes of paragraph (a) of the definition of accumulated government body contributions in subsection (1), the amount of a productivity contribution applicable to a person in relation to a particular period (the accrual period) is:

(a) if the relevant government body scheme provides for productivity contributions (applicable to all eligible employees who are members of the scheme) that may be expressed as a percentage of the earnings (as described for the purposes of the scheme) of each employee — that percentage of the earnings of the person for the accrual period based on the person’s fortnightly rate of salary that, for the purposes of section 46, was payable on the most recent anniversary of birth of the person; or

(b) if the relevant government body scheme provides for productivity contributions (applicable to a class of eligible employees identified by the scheme) that may be expressed as a percentage of the earnings (as described for the purposes of the scheme) of each employee in the class, and the percentage is lower than the corresponding percentage for any other class of eligible employees — that percentage of the earnings of the person for the accrual period based on the person’s fortnightly rate of salary that, for the purposes of section 46, was payable on the most recent anniversary of birth of the person; or

(c) if the relevant government body scheme is a defined benefit superannuation scheme within the meaning of the Superannuation Guarantee (Administration) Act 1992 that provides for a productivity related benefit applicable to all eligible employees who are members of the scheme — the contribution percentage, in relation to that benefit, of the earnings of the person for the accrual period based on the person’s fortnightly rate of salary that, for the purposes of section 46, was payable on the most recent anniversary of birth of the person.

‘(3) For the purposes of paragraph (2) (c),

contribution percentage means the rate of contribution, expressed as a percentage of the eligible employees’ earnings and certified by an actuary, required to provide the productivity related benefit.

‘(4) The percentage referred to in paragraph (2) (a) or (b) must be certified by the person’s employer.

‘223Preservation of portion of benefit

‘(1) Subject to subsection (2), if a benefit is payable:

(a) under subsection 197 (2) to a person; or

(b) under subsection 201 (1) to a person who ceases to be a prescribed eligible employee in circumstances referred to in subparagraph 201 (1) (a) (ii) or (iii);

the portion of that benefit worked out under whichever of subsections (3) and (4) is applicable must be:

(c) paid, for the benefit of the person, to a preservation fund nominated by the person; or

(d) applied, on behalf of the person, for the purchase of a deferred annuity nominated by the person; or

  

(e) if the person does not make a nomination within 2 months after the benefit becomes payable — paid, for the benefit of the person, to a preservation fund nominated by the Commissioner.

‘(2) Subsection (1) does not apply to a benefit payable to a person if:

(a) the person is 65 or over; or

(b) the person is 55 or over and has given the Commissioner a written statement to the effect that he or she has retired from the workforce; or

(c) the total of the following amounts is less than $500:

(i) the amount of the accumulated employer contributions in respect of the person;

(ii) the amount that would be preserved or applied under subsection (1) in relation to the person but for the operation of this subsection; or

(d) the Commissioner is satisfied that the person has departed, or is departing, permanently from Australia.

‘(3) If a person’s employer was liable to pay productivity contributions under section 110H in respect of the person for the person’s relevant period of employment, the portion of the benefit referred to in subsection (1) is the amount worked out using the formula:

where:

NASGC is the notional accumulated SG contributions in respect of the person for the person’s relevant period of employment.

AEC is that part of the accumulated employer contributions in respect of the person that is based on the operation of paragraphs 110Q (1) (a) and (b) in relation to productivity contributions paid or payable after 30 June 1994.

TR is the percentage figure representing the rate of fund contribution tax applicable to the relevant period of employment.

‘(4) If a person’s employer was liable to pay productivity contributions to a government body scheme in respect of the person for the person’s relevant period of employment, the portion of the benefit referred to in subsection (1) is whichever of the following amounts is determined by the Commissioner after having regard to the views of the government body:

(a) an amount worked out using the formula:

NASGC

 — AGBC;

(b) an amount worked out using the formula:

(c) an amount worked out using the formula:

where:

NASGC is the notional accumulated SG contributions in respect of the person for the person’s relevant period of employment.

AGBC is the accumulated government body contributions in respect of the person for the person’s relevant period of employment.

GBB is:

(a) the benefit paid or payable from the government body scheme in respect of the person for the person’s relevant period of employment; and

(b) except where the person ceases to be both a member of the Government body scheme and a prescribed eligible employee — notional interest on that benefit.

TR is the percentage figure representing the rate of fund contribution tax applicable to the relevant period of employment.

GBPROD is the total of:

(a) that part of the amount that has been paid to the Commissioner under section 110MA in respect of the person for the person’s relevant period of employment less the amount in the nature of income tax (if any) that is relevant to that amount; and

(b) interest on the paid amount referred to in paragraph (a).

‘(5) In determining the benefit paid or payable from a government body scheme in respect of a person, the Commissioner may accept a statement from the trustees, the administrator on behalf of the trustees or, if there are no trustees, the administrator of the government body scheme as to:

(a) the amount of benefit paid or payable; or

(b) the date on which it was paid or is payable; or

(c) the period in respect of which the benefit was paid or is payable; or

(d) rates of interest applicable to amounts of money paid to the scheme; or

(e) any other matter in connection with the payment of the benefit.

‘224Application of formulae

If a single application of a formula set out in section 223 cannot properly be made for the whole of a person’s relevant period of employment because of a change in the person’s employment, the rate of fund contribution tax or any other thing:

(a) that period is to be broken up into separate periods that are appropriate for the proper application of a formula in respect of each period; and

 

(b) the resulting amounts (including negative amounts) are to be aggregated in respect of the whole of the person’s period of actual contributory service.’.

Schedule1

Omit Table 2, substitute the following:

  • Table 2

    Rate of pension where contributory service less than 20 years

Column 1

Number of complete years

of contributory service

Column 2

Percentage of final annual rate of salary

19.............................................................................................

47.5

18.............................................................................................

45.0

17.............................................................................................

42.5

16.............................................................................................

40.0

15.............................................................................................

37.5

14.............................................................................................

35.0

13.............................................................................................

32.5

12.............................................................................................

30.0

11.............................................................................................

27.5

10.............................................................................................

25.0

 9.............................................................................................

22.5

 8.............................................................................................

20.0

 7.............................................................................................

17.5

 6.............................................................................................

15.0

 5.............................................................................................

12.5

 4.............................................................................................

10.0

 3.............................................................................................

7.5

 2.............................................................................................

5.0

 1.............................................................................................

2.5

Schedule 2

Substitute the following:

Schedule 2Standard age retirement pension on or after attaining 60 years and before 65 years

(subsection 56 (4))

Rate of Pension

Column 1

Number of

Column 2

Percentage of final annual rate of salary

complete

years of

Age attained in years

contributory service

64

63

62

61

60

40 or more...

51.450

50.400

49.350

48.300

47.250

39 ..............

51.205

50.160

49.115

48.070

47.025

38 ..............

50.960

49.920

48.880

47.840

46.800

37 ..............

50.715

49.680

48.645

47.610

46.575

36 ..............

50.470

49.440

48.410

47.380

46.350

35 ..............

50.225

49.200

48.175

47.150

46.125

34 ..............

49.980

48.960

47.940

46.920

45.900

33 ..............

49.735

48.720

47.705

46.690

45.675

32 ..............

49.490

48.480

47.470

46.460

45.450

31 ..............

49.245

48.240

47.235

46.230

45.225

20 or more ..

but less than 31

49.000

48.000

47.000

46.000

45.000

19 ..............

46.550

45.600

44.650

43.700

42.750

18 ..............

44.100

43.200

42.300

41.400

40.500

17 ..............

41.650

40.800

39.950

39.100

38.250

16 ..............

39.200

38.400

37.600

36.800

36.000

15 ..............

36.750

36.000

35.250

34.500

33.750

Column 1

Number of

Column 2

Percentage of final annual rate of salary

complete

years of

Age attained in years

contributory service

64

63

62

61

60

14 ..............

34.300

33.600

32.900

32.200

31.500

13 ..............

31.850

31.200

30.550

29.900

29.250

12 ..............

29.400

28.800

28.200

27.600

27.000

11 ..............

26.950

26.400

25.850

25.300

24.750

10 ..............

24.500

24.000

23.500

23.000

22.500

9 ................

22.050

21.600

21.150

20.700

20.250

8 ................

19.600

19.200

18.800

18.400

18.000

7 ................

17.150

16.800

16.450

16.100

15.750

6 ................

14.700

14.400

14.100

13.800

13.500

5 ................

12.250

12.000

11.750

11.500

11.250

4 ................

9.800

9.600

9.400

9.200

9.000

3 ................

7.350

7.200

7.050

6.900

6.750

2 ................

4.900

4.800

4.700

4.600

4.500

1 ................

2.450

2.400

2.350

2.300

2.250

Schedule 4

Substitute the following:

Schedule 4Invalidity pension

(subsections 67 (4) and 68 (4))

Rate of pension where pension not reduced on medical grounds and prospective service less than 20 years

Column 1

Number of complete years of prospective service

Column 2

Percentage of final annual rate of salary where pension payable under section 67

Column 3

Percentage of final annual rate of salary where pension payable under section 68

19 ...............................

66.5

47.5

18 ...............................

63.0

45.0

17 ...............................

59.5

42.5

16 ...............................

56.0

40.0

15 ...............................

52.5

37.5

14 ...............................

49.0

35.0

13 ...............................

45.5

32.5

12 ...............................

42.0

30.0

11 ...............................

38.5

27.5

10 ...............................

35.0

25.0

 9 ................................

31.5

22.5

 8 ................................

28.0

20.0

 7 ................................

24.5

17.5

 6 ................................

21.0

15.0

 5 ................................

17.5

12.5

 4 ................................

14.0

10.0

 3 ................................

10.5

7.5

 2 ................................

7.0

5.0

 1 ................................

3.5

2.5

5

Omit from the heading ‘PROSPECTIVE SERVICE NOT LESS THAN 30 YEARS’, substitute ‘CONTRIBUTORY SERVICE NOT LESS THAN 8 YEARS’

6, 7 and 8

Omit

Notes to the Superannuation (CSS) Former Provident Account Contributors Regulations 1978

Note 1

The Superannuation (CSS) Former Provident Account Contributors Regulations 1978 (in force under the Superannuation Act 1976) as shown in this compilation comprise Statutory Rules 1978 No. 227 amended as indicated in the Tables below.

Table of Instruments

Year and

number

Date of notification

in Gazette or FRLI registration

Date of

commencement

Application, saving or

transitional provisions

1978 No. 227

23 Nov 1978

R. 4 (2):

24 Apr 1978

Remainder:

1 July 1976

1991 No. 171

28 June 1991

1 July 1990

—

1991 No. 468

19 Dec 1991

19 Dec 1991

—

1992 No. 269

26 Aug 1992

2 Sept 1991

—

1993 No. 353

17 Dec 1993

R. 3: 18 Dec 1992

Remainder:

17 Dec 1992

—

1995 No. 94

18 May 1995

Rr. 3.4 and 3.6:

1 July 1993

Remainder:

18 May 1995

—

1996 No. 103

20 June 1996

R. 4: 23 June 1995

Remainder:

20 June 1996

—

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. 103

rs. 2011 No. 131

R. 4.........................................

am. 1991 No. 468

Schedule

Schedule................................

am. 1991 Nos. 171 and 468; 1992 No. 269; 1993 No. 353; 1995 No. 94; 1996 No. 103; 2011 No. 131

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