Superannuation (CSS) Transfer Arrangements Regulations (Cth)

Superannuation (CSS) Transfer Arrangements Regulations

Statutory Rules 1978 No. 255 as amended

made under the

Superannuation Act 1976

This compilation was prepared on 10 October 2005

taking into account amendments up to SLI 2005 No. 218

Prepared by the Office of Legislative Drafting and Publishing,

Attorney-General’s Department, Canberra

Contents

      1Citation [see Note 1]

 These Regulations may be cited as the Superannuation (CSS) Transfer Arrangements Regulations.

2Commencement

 These Regulations shall be deemed to have taken effect from and including 7 July 1977.

3Interpretation

 In these Regulations, unless the contrary intention appears:

Act means the Superannuation Act 1976.

transfer value has the meaning given by subsection 127 (1) of the Act.

4Application of the Act to the Chairman of the Tertiary Education Commission

 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 the person who:

• (a)

  on 7 July 1977, holds the office of the Chairman of the Tertiary Education Commission and becomes an eligible employee by virtue of a direction given by the Commissioner in respect of him under section 14 of the Act; and

• (b)

  was, immediately before so becoming an eligible employee, by virtue of an agreement made

  on 22 December 1971 between himself and the Commonwealth, a member of a superannuation scheme.

5Application of the Act to certain employees of Commonwealth Accommodation and Catering Services Limited

• (1)

  Subject to subregulation (2), the Act applies subject to the modifications set out in Schedule 2 to persons to whom section 126 of the Act applies and who:

  • (a)

    became eligible employees on 8 June 1980; and

  • (b)

    were, on that day, employed by Commonwealth Accommodation and Catering Services Limited; and

  • (c)

    were, immediately before so becoming eligible employees, members of the superannuation scheme known as the Commonwealth Hostels Provident Fund.

• (2)

  The modifications of the Act set out in Schedule 2 do not apply in relation to a person referred to in subregulation (1) who receives a transfer value:

  • (a)

    on or after 18 December 1992; and

  • (b)

    while on leave of absence without pay.

6Application of Act to certain employees of Anglo-Australian Telescope Board

 The Act and the provisions of the Act specified in Schedule 3 apply subject to the modifications specified in Schedule 3 to and in relation to those persons to whom section 126 of the Act applies who:

• (a)

  become, on 1 February 1981, eligible employees;

• (b)

  are, on that day, employed by the Anglo-Australian Telescope Board; and

• (c)

  were, immediately before so becoming eligible employees, members of the superannuation scheme known as the Anglo-Australian Telescope Project Staff Superannuation Fund.

7Application of the Act to the Director-General of Health

 The Act and the provisions of the Act specified in Schedule 4 apply subject to the modifications specified in Schedule 4 to and in relation to the person who:

• (a)

  on 10 September 1984, becomes an eligible employee by virtue of his holding the office of Director-General of Health; and

• (b)

  was, for the period commencing on 13 February 1958 and ending on the expiration of 31 May 1974, a contributor to the Superannuation Fund established under the superseded Act.

8Application of the Act to the Chairman of the Advanced Education Council

 The Act and the provisions of the Act specified in Schedule 5 apply subject to the modifications specified in that Schedule to and in relation to the person who:

• (a)

  on 4 December 1984, holds the office of the Chairman of the Advanced Education Council and becomes an eligible employee by virtue of a direction given by the Commissioner under subsection 14 (1) of the Act; and

• (b)

  was, before so becoming an eligible employee, a member of the superannuation scheme constituted by the Superannuation Act, 1974 of the State of South Australia.

9Application of the Act to an officer of the Department of Health

• (1)

  Subject to subregulation (2), the Act applies subject to the modifications set out in Schedule 6 to the person who:

  • (a)

    on 19 December 1985 became an eligible employee by virtue of holding the office of First Assistant Secretary, Health Services Financing Division, Department of Health; and

  • (b)

    was, before so becoming an eligible employee, a member of the superannuation scheme constituted by the Superannuation Act, 1974 of the State of South Australia.

• (2)

  The modifications of the Act set out in Schedule 6 do not apply in relation to the person referred to in subregulation (1) if that person receives a transfer value:

  • (a)

    on or after 18 December 1992; and

  • (b)

    while on leave of absence without pay.

10Application of the Act to the Managing Director of the Australian Trade Commission

 The Act and the provisions of the Act specified in Schedule 7 apply subject to the modifications specified in Schedule 7 to and in relation to the person who:

• (a)

  on 3 February 1986, holds the office of Managing Director of the Australian Trade Commission and becomes an eligible employee by virtue of a direction given by the Commissioner under subsection 14 (1) of the Act; and

• (b)

  was, for the period commencing on 8 February 1966 and ending on the expiration of 31 December 1977, a member of a superannuation scheme known as the Kennecott Pension Plan.

11Application of the Act to certain transferring TAFE teachers

• (1)

  Subject to subregulation (2), the Act applies subject to the modifications set out in Schedule 8 to those persons to whom section 126 of the Act applies and who:

  • (a)

    on 31 March 1977, became eligible employees by virtue

    of their becoming, on that day, officers of the Commonwealth Teaching Service; and

  • (b)

    immediately before becoming officers of that Service:

    • (i)

      were employed in the teaching service of the State of New South Wales; and

    • (ii)

      were engaged in full-time teaching duties in the Australian Capital Territory in connection with the provision of technical and further education; and

  • (c)

    on 30 March 1977 were members of the superannuation scheme constituted by the Superannuation Act 1916 of the State of New South Wales, as in force on that day; and

  • (d)

    since becoming eligible employees as set out in paragraph (a):

    • (i)

      have continued to be eligible employees; or

    • (ii)

      have, on only one occasion, ceased to be eligible employees and have not, after so ceasing, again become eligible employees.

• (2)

  The modifications of the Act set out in Schedule 8 do not apply in relation to a person referred to in subregulation (1) who receives a transfer value:

  • (a)

    on or after 18 December 1992; and

  • (b)

    while on leave of absence without pay.

• (3)

  In subregulation (1):

  technical and further education means education provided by way of a course of instruction or training that:

  • (a)

    is, or is preparatory to, a course of a kind relevant to a trade, technical or other skilled occupation; or

  • (b)

    otherwise meets the educational needs of persons who are not enrolled in a full-time course of education at a primary school, a secondary school or a secondary college.

12Application of the Act to Chairperson of the National Board of Employment, Education and Training

 The Act and the provision of the Act specified in Schedule 9 apply subject to the modification specified in that Schedule to and in relation to the person who:

• (a)

  on 1 February 1989, holds the office of the Chairperson of the National Board of Employment, Education and Training and becomes an eligible employee by virtue of a direction given by the Commissioner under subsection 14 (1) of the Act; and

• (b)

  was, before so becoming an eligible employee, a member of the Superannuation Scheme for Australian Universities.

13Application of the Act to certain persons to whom deferred benefits are applicable or payable under the superseded Act

• (1)

  For the purposes of subsection 126 (2) of the Act and the provisions of the Act specified in Schedule 10, the following class of persons is a prescribed class of persons to whom section 126 of the Act applies, namely persons:

  • (a)

    to whom deferred benefits as pension (other than in the form of a pension payable under section 46, 47 or 48 of the superseded Act) are applicable or payable under the superseded Act; and

  • (b)

    who have, or will, become eligible employees;

  other than a person:

  • (c)

    referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1) of the Act; or

  • (d)

    who has at any time ceased to be an eligible employee and again becomes an eligible employee, not being a person referred to in subsection 8 (1), (2) or (3) of the Act.

• (2)

  The Act in its application to the prescribed class of persons referred to in subregulation (1) is modified in accordance with the modifications specified in Schedule 10.

14Application of the Act to certain persons who have received payments under section 80 of the Act or section 51 or 85 of the superseded Act

• (1)

  This regulation applies to a person to whom section 126 of the Act applies if, before becoming, or last becoming, an eligible employee:

  • (a)

    the person received an amount under section 51 or 85 of the superseded Act by reason of the operation of subsection 119Y (2) of that Act; or

  • (b)

    the person received an amount under section 80 of the Act by reason of the operation of subsection 141 (2) of the Act; or

  • (c)

    the person:

    • (i)

      received an amount under section 51 or 85 of the superseded Act; and

    • (ii)

      at the end of the period that, under subsection 119N (1)  of that Act, was the prescribed period in relation to the person, was employed in employment that, under subsection 119Q (1) of that Act, was declared to be public employment in relation to the person or to the class of persons of which the person was a member; and

    • (iii)

      at the end of that period, was a member of a superannuation scheme (other than an eligible superannuation scheme) applicable to that employment; and

    • (iv)

      paid an amount equivalent to that amount to the person administering that scheme in exchange for benefits under that scheme; or

  • (d)

    the person:

    • (i)

      received an amount under section 80 of the Act; and

    • (ii)

      at the end of the period that, under subsection 131 (1) of the Act, was the prescribed period in relation to the person, was employed in employment that, under subsection 133 (1) of the Act, was declared to be public employment in relation to the person or to the class of persons of which the person was a member; and

    • (iii)

      at the end of that period, was a member of a superannuation scheme (other than an eligible superannuation scheme) applicable to that employment; and

    • (iv)

      paid:

      • (A)

        an amount equivalent to that amount; or

      • (B)

        if the person has an entitlement of a kind referred to in paragraph 141 (2) (c) of the Act to pay a lesser amount to the person administering that scheme — that lesser amount;

• to the person administering that scheme in exchange for

  benefits under that scheme.

• (2)

  In its application to and in relation to a person to whom this regulation applies, the Act is modified as specified in Schedule 11.

15Application of Act to certain persons who become members of the Public Sector Superannuation Scheme

 The Act is modified in accordance with Schedule 12 in its application to a person to whom section 126A of the Act applies by reason of the person:

• (a)

  having ceased to be an eligible employee; and

• (b)

  having become a member of the Public Sector Superannuation Scheme;

following the making of a declaration and election referred

to in paragraph 4 (1) (zo) of the Superannuation (CSS) Eligible Employees Regulations or subregulation 4A (1) of the Superannuation (CSS) Continuing Contributions for Benefits Regulations.

Schedule 1 ModificationsChairman of the Tertiary Education Commission

(regulation 4)

   

Modifications
Section
127	Insert after subsection (1) the following subsection:
‘(1A) In the application of this Division to and in relation to the eligible employee who, on 7 July 1977, holds the office of the Chairman of the Tertiary Education Commission: (a) his employment by the Commonwealth before becoming an eligible employee shall be deemed to have been terminated on 6 July 1977 otherwise than on the ground of invalidity or of physical or mental incapacity to perform the duties of the employment; and  (b) he shall be deemed, thereupon, to have become entitled, in accordance with paragraph 17 (b) of the agreement made on 22 December 1971 between him and the Commonwealth constituting the superannuation scheme applicable in relation to that employment by the Commonwealth, to have the life policies referred to in that paragraph transferred to him by the Commonwealth.’.
128	Omit from subsection (5) ‘There shall be added’, substitute ‘Subject to subsection (5A), there shall be added’.
Insert after subsection (5) the following subsection:
‘(5A) Upon the eligible employee referred to in subsection 127 (1A) ceasing to be an eligible employee or, if he ceases to be an eligible employee on more than one occasion, upon his first ceasing to be an eligible employee, there shall be added to the period that, but for this subsection, would be his period of contributory service, the period that commenced on 2 May 1949 and ended on 6 July 1977.’.
145	Omit from subparagraph (i) of paragraph (a) of subsection (1) ‘or’.
Insert after subparagraph (ii) of paragraph (a) of subsection (1) the following word and subparagraph:  ‘or; (iii) the superannuation scheme referred to in paragraph 127 (1A) (b);’.

Schedule 2 ModificationsCertain employees of Commonwealth Accommodation and Catering Services Limited

(regulation 5)

   

Modifications

Section

127

Insert after subsection (1AA) the following subsection:

• ‘(1B)

  This Division applies to and in relation to a person who:

  • (a)

    becomes an eligible employee on 8 June 1980;

  • (b)

    is, on that day, employed by Commonwealth Accommodation and Catering Services Limited; and

  • (c)

    was, immediately before so becoming an eligible employee, a member of the superannuation scheme known as the Commonwealth Hostels Provident Fund,

    as if:

  • (d)

    his employment by Commonwealth Accommodation and Catering Services Limited before becoming an eligible employee had been terminated on 7 June 1980 otherwise than on the ground of invalidity or of physical or mental incapacity to perform the duties of his employment; and

  • (e)

    the transfer value payable to or in respect of the person were payable by way of a lump sum.’.

128

Insert after subsection (1) the following subsection:

• ‘(1A)

  Where:

  • (a)

    the Minister authorizes the trustees of the Commonwealth Hostels Provident Fund to pay so much of the transfer value payable under that superannuation scheme in respect of an eligible employee as is equal to the whole or part of the employer component of the transfer value to the Commissioner after the expiration of the period referred to in paragraph (1) (b); and

  • (b)

    the trustees notify the Commissioner in writing of the amount of that employer component,

   that amount shall be deemed, for the purposes of subsection (1), to have been paid to the Commissioner before the expiration of that period.’.

Omit subsection (2), substitute the following:

• ‘(2)

  Where a person makes an election referred to in paragraph (1) (a) to pay an amount (in this section referred to as the “transferred amount ”) to the Commissioner:

  • (a)

    so much of the transferred amount as is equal to the employee component of the transfer value, or to the sum of the employee components of the transfer values, as the case may be, shall, upon receipt by the Commissioner, be paid by the Commissioner into the Superannuation Fund and, for the purposes of this Act, the amount so paid by the Commissioner into the Superannuation Fund shall, subject to subsection (3), be deemed to be basic contributions paid by the person to the Commissioner under this Act; and

• (b)

  so much of the transferred amount as is equal to the employer component of the transfer value, or the sum of the employer components of the transfer values, as the case may be, together with any interest payable by the trustees of the Commonwealth Hostels Provident Fund under an authority referred to in paragraph (1A) (a), shall, upon receipt by the Commissioner, be paid by the Commissioner to the Commonwealth.’.

Omit from subsection (3) ‘(other than so much of that transferred amount as is worked out under paragraph (2) (c))’.

Omit subsection (4), substitute:

• ‘(4)

  If, on the person ceasing to be an eligible employee:

  • (a)

    a lump sum benefit becomes payable to or in respect of him or her under section 80 or 111; and

  • (b)

    the amount or part of the amount of the transferred amount that is equal to the employer component of the transfer value, or the sum of the employer components of the transfer values, as the case may be, is an amount that, whether or not the person engaged in further employment, was payable to the person on the termination of his or her previous employment under a superannuation scheme applicable to that employment;

  there is payable to or in respect of the person an additional lump sum benefit of an amount equal to the total of:

  • (c)

    the amount referred to in paragraph (b); and

  • (d)

    the amount that would have accrued by way of interest on that amount if it had been paid into the Fund on the day on which that amount was paid to the Commonwealth by the Commissioner.’.

Omit subsection (4AA).

Omit subsection (5).

Insert before subsection (6) the following subsections:

• ‘(5B)

  Upon an eligible employee referred to in subsection 127 (1B) ceasing to be an eligible employee or, if he ceases to be an eligible employee on more than one occasion, upon his first ceasing to be an eligible employee, there shall be added to the period that, but for this subsection, would be his period of contributory service the period that is the quotient, expressed in years and fractions of a year, of the number of whole dollars contained in the employer component of the transfer value payable under the Commonwealth Hostels Provident Fund in respect of the eligible employee divided by the number of whole dollars contained in the amount that is equal to 12½ per cent of the annual rate of salary of the employee on 8 June 1980.

• ‘(5C)

  Where an eligible employee referred to in subsection 127 (1B) is on leave of absence without pay on

  8 June 1980, a reference in subsection (5B) to the annual rate of salary of the eligible employee on that date shall be read as a reference to the annual rate of salary that would have been payable to the employee on that date if the employee had not been on leave.’.

Omit paragraph (6) (b), substitute:

• ‘(b)

  the employer component of a transfer value payable to or in respect of a person is the part of the transfer value that was based upon contributions by an employer or employers of the person.’.

Omit subsection (8).

  Schedule 3 ModificationsCertain employees of the Anglo – Australian Telescope Board

(regulation 6)

   

Modifications

Section

127

Insert after subsection (1) the following subsection:

• ‘(1C)

  In the application of this Division to and in relation to a person who:

  • (a)

    becomes an eligible employee on 1 February 1981;

  • (b)

    is, on that day, employed by the Anglo-Australian Telescope Board; and

  • (c)

    was, immediately before so becoming an eligible employee, a member of the superannuation scheme known as the Anglo-Australian Telescope Project Staff Superannuation Fund,

  his employment by the Anglo-Australian Telescope Board before becoming an eligible employee shall be deemed to have been terminated on 31 January 1981 otherwise than on the ground of invalidity or of physical or mental incapacity to perform the duties of his employment.’.

128

Omit subsection (5).

Insert before subsection (6) the following subsections:

• ‘(5D)

  Upon an eligible employee referred to in subsection 127 (1C) ceasing to be an eligible employee or, if he ceases to be an eligible employee on more than one occasion, upon his first ceasing to be an eligible employee, there shall be added to the period that, but for this subsection, would be his period of contributory service a period equal to:

(a) the period that is the quotient, expressed in years and fractions of a year, of the number of whole dollars contained in the employer component of the transfer value payable under the Anglo-Australian Telescope Project Staff Superannuation Fund in respect of the eligible employee divided by the number of whole dollars contained in the amount that is equal to 12½ per cent of the annual rate of salary of the employee on 1 February 1981; or (b) the period during which the eligible employee was a member of the Anglo-Australian Telescope Project Staff Superannuation Fund,  whichever is the lesser period. ‘(5E) Where an eligible employee referred to in sub-section 127 (1C) is on leave of absence without pay on 1 February 1981, a reference in subsection (5D) to the annual rate of salary of the eligible employee on that date shall be read as a reference to the annual rate of salary that would have been payable to the employee on that date if the employee had not been on leave.’.
130	Omit the section.
145	Omit the section.

Schedule 4 ModificationsDirector-General of Health

(regulation 7)

   

Modifications

Section

127

Omit, substitute the following section:

 ‘127

 In this Division, a reference to the prescribed person is a reference to the person who:

• (a)

  on 10 September 1984, becomes an eligible employee by virtue of his holding the office of Director-General of Health; and

• (b)

  was, for the period commencing on

  13 February 1958 and ending on the expiration of 31 May 1974, a contributor to the Superannuation Fund established under the superseded Act.’.

128

Omit from subsection (1) all the words to and including ‘employment, and’, substitute ‘Where’.

Omit from paragraph (1) (a) ‘the eligible employee’ and all the words from and including ‘amount of that transfer value’, substitute ‘the prescribed person’ and ‘aggregate of the amounts that were paid to him under subsection 32 (2) and section 51 of the superseded Act; and’ respectively.

Omit subsection (2), substitute the following subsection:

• ‘(2)

  The amount paid by the prescribed person to the Commissioner under subsection (1) shall be paid by the Commissioner into the Superannuation Fund and, for the purposes of this Act, that amount shall be deemed to be basic contributions paid by the person to the Commissioner under this Act.’.

Omit subsections (3), (4), (5) and (6), substitute the following subsection:

• ‘(3)

  There shall be added to the period that, but for this subsection, would be the period of contributory service of the prescribed person the period specified in paragraph 127 (b).’.

129

Omit the section.

130

Omit, substitute the following section:

 ‘130

 Where the prescribed person, in accordance with subsection 128 (1), pays to the Commissioner the amount referred to in that subsection, section 16 does not apply in relation to the prescribed person.’.

Schedule 5 ModificationsChairman of the Advanced Education Council

(regulation 8)

   

Modifications

Section

127

Omit, substitute the following section:

 ‘127

 In this Division, a reference to the prescribed person is a reference to the person who:

• (a)

  on 4 December 1984, holds the office of the Chairman of the Advanced Education Council and becomes an eligible employee by virtue of a direction given by the Commissioner under subsection 14 (1) of the Act; and

• (b)

  was, before so becoming an eligible employee, a member of the superannuation scheme constituted by the Superannuation Act, 1974 of the State of South Australia.’.

128

Omit from subsection (1) all the words to and including ‘employment, and’, substitute ‘Where’.

Omit from paragraph (1) (a) ‘the eligible employee’ and all the words from and including ‘amount of that transfer value’, substitute ‘the prescribed person’ and ‘aggregate of the amounts that were paid to him under sections 61 and 79 of the Superannuation Act, 1974 of the State of South Australia; and’ respectively.

Omit subsection (2), substitute the following subsection:

• ‘(2)

  The amount paid by the prescribed person to the Commissioner under subsection (1) shall be paid by the Commissioner into the Superannuation Fund and, for the purposes of this Act, that amount shall be deemed to be basic contributions paid by the person to the Commissioner under this Act.’.

Omit subsections (3), (4), (5) and (6), substitute the following subsection:

• ‘(3)

  There shall be added to the period that, but for this subsection, would be the period of contributory service of the prescribed person the period commencing on 1 February 1958 and ending at the expiration of 3 December 1984.’.

129

Omit the section.

130

Omit, substitute the following section:

130Exemption from medical examination

‘ Where the prescribed person, in accordance with subsection 128 (1), pays to the Commissioner the amount referred to in that subsection, section 16 does not apply in relation to the prescribed person.’.

  Schedule 6 ModificationsFirst Assistant Secretary, Health Services Financing Division, Department of Health

(regulation 9)

   

Modifications

Section

127

Omit, substitute the following section:

• ‘127

  In this Division, a reference to the prescribed person is a reference to the person who:

  • (a)

    on 19 December 1985, becomes an eligible employee by virtue of his holding the office of First Assistant Secretary, Health Services Financing Division, Department of Health; and

  • (b)

    was, before so becoming an eligible employee, a member of the superannuation scheme constituted by the Superannuation Act 1974 of the State of South Australia.’.

128

Omit subsection (1), substitute:

• ‘(1)

  Where:

  • (a)

    the prescribed person, before he becomes an eligible employee or not later than 3 months after the day on which he becomes an eligible employee, or within such further period as the Commissioner, in special circumstances, allows, elects, by notice in writing to the Commissioner, to pay to the Commissioner an amount equal to the amount that was payable to him under section 79 of the Superannuation Act 1974 of the State of South Australia; and

• (b)

  that amount is, before the expiration of that period of 3 months or that further period, as the case may be, paid to the Commissioner;

the succeeding provisions of this section have effect.’.

Omit subsection (2), substitute the following subsection:

• ‘(2)

  The amount paid by the prescribed person to the Commissioner under subsection (1) shall be paid by the Commissioner into the Superannuation Fund and, for the purposes of this Act, that amount shall be deemed to be basic contributions paid by the person to the Commissioner under this Act.’.

Omit subsection (3), substitute:

 ‘(3) There shall be added to the period that, but for this subsection, would be the period of contributory service of the prescribed person the period commencing on 24 November 1976 and ending at the end of 18 December 1985.’.

Omit subsections (4), (4A), (4B), (4C), (5), (6) and (8).

129

Omit the section.

130

Omit, substitute the following section:

130Exemption from medical examination

‘ Where the prescribed person, in accordance with subsection 128 (1), pays to the Commissioner the amount referred to in that subsection, section 16 does not apply in relation to the prescribed person.’.

  Schedule 7 ModificationsManaging Director of the Australian Trade Commission

(regulation 10)

   

Modifications
Section
127	Omit, substitute the following section:
‘127 In this Division, a reference to the prescribed person is a reference to the person who: (a) on 3 February 1986, holds the office of Managing Director of the Australian Trade Commission and becomes an eligible employee by virtue of a direction given by the Commissioner under subsection 14 (1); and (b) was, for the period commencing on 8 February 1966 and ending on the expiration of 31 December 1977, a member of a superannuation scheme known as the Kennecott Pension Plan.’.
128	Omit subsections (1) and (2), substitute the following subsections:
‘(1) Where the prescribed person pays to the Commissioner, not later than 3 months after the amount payable to the prescribed person under the Kennecott Pension Plan becomes so payable, or within such further period as the Commissioner allows, an amount equal to that amount, the Commissioner shall pay that amount to the Commonwealth.
‘(2) Where the prescribed person pays to the Commissioner, on the day on which the prescribed person pays to the Commissioner the amount referred to in subsection (1), an amount of interest on that amount calculated at the flat rate of 10% per annum in respect of the period commencing on 3 February 1986 and ending on the expiration of the day on which the first-mentioned amount is so paid to the Commissioner, the Commissioner shall pay that amount of interest to the Commonwealth. ‘(2A) Where the prescribed person pays to the Commissioner, within such period as the Commissioner allows, the amount of $12,655.15, the Commissioner shall pay that amount to the Commonwealth.’.
Insert in subsection (3) ‘prescribed’ after ‘upon the’.
Omit from subsection (3) all words from and including ‘the amount paid’, substitute ‘an amount equal to two-sevenths of the amount paid to the Commonwealth under subsection (1) or (2A), or, where amounts are paid into that Fund under both of those subsections, amounts equal to two-sevenths of each of those amounts, had been: (a) basic contributions paid by the prescribed person to the Commissioner under this Act; and (b) paid by the Commissioner into the Superannuation Fund.’.
Omit subsections (4), (5) and (6), substitute the following subsections:
‘(4) If, upon the prescribed person ceasing to be an eligible employee, a lump sum benefit becomes payable to or in respect of the prescribed person under section 80 or 111, there is payable to or in respect of the prescribed person an additional lump sum benefit of an amount equal to the amount paid to the Commonwealth under subsection (1) or (2A), or, where amounts are paid to the Commonwealth under both of those subsections, an amount equal to the total of those amounts. ‘(5) There shall be added to the period that, but for this subsection, would be the period of contributory service of the prescribed person: (a) where the prescribed person pays to the Commissioner in accordance with subsections (1) and (2) the amounts referred to in those subsections — the period commencing on 8 February 1966 and ending on the expiration of 31 December 1977; and (b) where the prescribed person pays to the Commissioner in accordance with subsection (2A) the amount referred to in that subsection — the period commencing on 1 January 1978 and ending on the expiration of 9 February 1979.’.
129	Omit the section.
130	Omit, substitute the following section:  ‘130  Where the prescribed person pays to the Commissioner in accordance with subsection 128 (2A) the amount referred to in that subsection, section 16 does not apply in relation to the prescribed person.’.

Schedule 8 Modificationscertain transferring TAFE teachers

(regulation 11)

   

Modifications

Section

55

Insert in paragraph (1) (a) ‘or section 130B or 130C’ after ‘or (3)’.

Insert in paragraph (2) (a) ‘or section 130B or 130C’ after ‘subsection 56 (4)’.

56

Omit from paragraph (1) (a) ‘and’.

After paragraph (1) (b) insert the following word and paragraph:

 ‘; and (c) neither section 130B nor 130C applies to the person;’.

Omit from paragraph (2) (a) ‘and’.

After paragraph (2) (b) insert the following word and paragraph:

 ‘; and

(ba) neither section 130B nor 130C applies to the person;’.

Omit from paragraph (3) (a) ‘and’.

After paragraph (3) (b) insert the following word and paragraph:

 ‘; and

(ba) neither section 130B nor 130C applies to the person;’.

Omit from subregulation (4) ‘Where a’, substitute ‘Where section 130B or 130C does not apply to a person and that’.

59

Insert in paragraph 1 (a) ‘, 130B or 130C’ after ‘section 60’.

60

Insert in section 60 ‘and 130B or 130C does not apply to that person’ after ‘section 59’.

67

Insert in subsection (2) ‘where section 130E or 130I does not apply, and’ after ‘then,’.

Insert in subsection (3) ‘then, except where section 130E or 130I applies,’ after ‘years,’.

Insert in subsection (4) ‘then, except where section 130E or 130I applies,’ after ‘years,’.

68

Insert in subsection (2) ‘where section 130E or 130H does not apply, and’ after ‘then,’.

Insert in subsection (3) ‘then, except where section 130E or 130H applies,’ after ‘years,’.

Insert in subsection (4) ‘then, except where section 130E or 130H applies,’ after ‘years,’.

70

Insert in subsection (2) ‘then, except where section 130F or 130I applies,’ after ‘years,’.

Insert in subsection (3) ‘then, except where section 130F or 130I applies,’ after ‘years,’.

Insert in subsection (4) ‘then, except where section 130F or 130I applies,’ after ‘years,’.

71

Insert in subsection (2) ‘then, except where section 130F or 130H applies,’ after ‘years,’.

Insert in subsection (3) ‘then, except where section 130F or 130H applies,’ after ‘years,’.

Insert in subsection (4) ‘then, except where section 130F or 130H applies,’ after ‘years,’.

78

Insert in the definition of ‘A’ in subparagraph (2) (a) (i) ‘, 130E or 130H’ after ‘section 68’.

Insert in the definition of ‘A’ in subparagraph (2) (b) (iii)

‘, 130F or 130H’ after ‘section 71’.

80

Insert in paragraph (1) (b) ‘2, or’ after ‘Division’ (second occurring).

82

Insert in subsection (2) ‘, 130E or 130I’ after ‘section 67’.

83

Insert in subsection (2) ‘, 130E or 130H’ after ‘section 68’.

85

Insert in subsection (2) ‘, 130F or 130I’ after ‘section 70’.

86

Insert in subsection (2) ‘, 130F or 130H’ after ‘section 71’.

90

Add at the end of subsection (1) ‘, 130B or 130C’.

97

Add at the end of subsection (4) ‘, 130B or 130C’.

98

Insert in paragraph (4) (a) ‘, 130E or 130I’ after ‘section 67’.

Insert in paragraph (4) (b) ‘, 130E or 130H’ after ‘section 68’.

100

Insert in paragraph (4) (a) ‘, 130F or 130I’ after ‘section 70’.

Insert in paragraph (4) (b) ‘, 130F or 130H’ after ‘section 71’.

102

Add at the end of subsection (3) ‘, 130B or 130C’.

103

Insert in paragraph (3) (a) ‘, 130E or 130I’ after ‘section 67’.

Insert in paragraph (3) (b) ‘, 130E or 130H’ after ‘section 68’ (first occurring).

104

Insert in paragraph (3) (a) ‘, 130F or 130I’ after ‘section 70’.

Insert in paragraph (3) (b) ‘, 130F or 130H’ after ‘section 71’ (first occurring).

111

Omit from subsection (1) ‘Part VI,’, substitute ‘Part VI or Division 2 of Part IX;’.

 

Modifications

Part IX

Omit Division 2, substitute the following Division:

Division 2Certain teachers with preserved rights from previous employment

‘127

• (1)

  In this Division, unless the contrary intention appears:

  prescribed eligible employee means a relevant eligible employee by whom, or on whose behalf, there has been paid to the Commissioner, in accordance with subsection 128 (1), an amount equal to, or that includes, the amount of the transfer value that became payable to or in respect of that person under the State Scheme.

  prescribed period means:

  • (a)

    in relation to a person to whom section 130C applies — so much of the period commencing on the transfer day and ending on the person’s last day of service as is included in the period that, but for section 130D, would be the person’s period of contributory service; and

  • (b)

    in relation to a person to whom section 130H or 130I applies — so much of the period commencing on the transfer day and ending

    on the person’s last day of service as is included in the person’s period of contributory service.

  prescribed person means a person who:

  • (a)

    has ceased to be a prescribed eligible employee; and

  • (b)

    has not, after so ceasing, again become an eligible employee.

  relevant eligible employee means a person who:

  • (a)

    has become, on the transfer day, an eligible employee by virtue of his or her becoming, on that day, an officer of the Commonwealth Teaching Service;

  • (b)

    was, immediately before becoming such an officer, employed in the teaching service of New South Wales and engaged in full-time teaching duties in the Australian Capital Territory in connection with the provision of technical and further education, that is to say, education provided by way of a course of instruction or training:

    • (i)

      that is, or that is preparatory to, a course of a kind relevant to a trade, technical or other skilled occupation; or

    • (ii)

      that otherwise meets the educational needs of persons who are not enrolled in a full-time course of education at a primary school, a secondary school or a secondary college;

  • (c)

    was, immediately before becoming an eligible employee, a member of the superannuation scheme constituted by the State Act as amended and in force immediately before the transfer day; and

  • (d)

    has, since so becoming an eligible employee, continued to be, and is, an eligible employee.

  State Act means the Superannuation Act, 1916, of the State of New South Wales.

  State scheme means the superannuation scheme constituted by the State Act as amended and in force at the relevant time.

  State employment, in relation to a person who is a relevant eligible employee (whether or not he or she is a prescribed eligible employee), means the employment in which that person was engaged immediately before he or she became a relevant eligible employee.

  transfer day means 31 March 1977.

• ‘(2)

  In this Division:

   (a) a reference, in relation to a relevant eligible employee, to the transfer value payable to or in respect of the member under the State scheme upon the termination of his or her State employment is a reference to a benefit consisting solely of a lump sum payable to or in respect of the member under that scheme upon the termination of his or her State employment otherwise than on the ground of invalidity or of physical or mental incapacity to perform the duties of the employment;

   
  • (b)

    a reference to the amount of a transfer value to which paragraph (a) applies does not include a reference to any part of the lump sum that was based on contributions by the member that were of a similar nature to supplementary contributions under this Act or to contributions under the superseded Act for reserve units of pension; and

  • (c)

    a reference to the employer component of the annual rate of pension to which a person would have been entitled under the State scheme is a reference to so much of the annual rate of pension to which he or she would have been so entitled as would have been based upon contributions made under the State scheme by the employer of that person.

‘128

• (1)

  Where:

  • (a)

    upon the termination of a relevant eligible employee’s State employment, a transfer value is payable to the relevant eligible employee under the State scheme; and

  • (b)

    an amount equal to the amount of that transfer value is paid by, or on behalf of, the relevant eligible employee to the Commissioner;

  the succeeding provisions of this section have effect.

• ‘(2)

  Where an amount (in this section referred to as the transferred amount) has been paid by or on behalf of a person to the Commissioner under subsection (1):

  • (a)

    so much of the transferred amount as is equal to the employee component of the transfer value shall be paid by the Commissioner into the Superannuation Fund, and, for the purposes of this Act, the amount so paid by the Commissioner into the Superannuation Fund shall, subject to subsection (3), be deemed to be basic contributions paid by the person to the Commissioner under this Act; and

  • (b)

    so much of the transferred amount as is equal to the employer component of the transfer value shall be paid by the Commissioner to the Commonwealth.

• ‘(3)

  If, upon the person ceasing to be a relevant eligible employee, a lump sum benefit becomes payable to or in respect of that person under or in accordance with subsection 62 (2), 62 (2A), 69 (2), 72 (2), 73 (2), 84 (2), 87 (2), 88 (1), 99 (2) or 101 (2), then, for the purpose of calculating the amount of that benefit, the amount of his or her accumulated basic contributions shall be deemed to be the amount that would have been the amount of his or her accumulated basic contributions if the amount paid into the Superannuation Fund in respect of the person under paragraph (2) (a) had been an amount equal to two-sevenths of the transferred amount.

• ‘(4)

  If, on the person ceasing to be an eligible employee:

  • (a)

    a lump sum benefit becomes payable to or in respect of the person under section 80 or 111; and

  • (b)

    the amount, or part of the amount, paid to the Commonwealth in respect of the person under paragraph (2) (b) is an amount that was payable to the person on the termination of his or her State employment under the State scheme;

  there is payable to or in respect of the person an additional lump sum benefit of an amount equal to the total of:

  • (c)

    the amount referred to in paragraph (b); and

  • (d)

    the amount that would have accrued by way of interest on that amount if it had been paid into the Fund on the day on which that amount was paid to the Commonwealth by the Commissioner.

• ‘(5)

  There shall be added to the period that, but for this subsection, would be the person’s period of contributory service, the period that, for the purposes of section 28B of the State Act as amended and in force immediately before the transfer day, would have been his or her period of contributory service if he or she had retired from his or her State employment on 30 March 1977.

• ‘(6)

  For the purposes of this section:

  • (a)

    the employee component of the transfer value payable to or in respect of a person is the part of that transfer value that was based upon contributions made by the person; and

  • (b)

    the employer component of the transfer value payable to or in respect of a person is the part of that transfer value that was based upon contributions by an employer or employers of the person.

‘129

• (1)

  Where:

  • (a)

    upon the termination of a relevant eligible employee’s State employment, a lump sum became payable to or in respect of the person under the State scheme; and

  • (b)

    that lump sum, or a part of that lump sum, is an amount that is based upon contributions by the member and, if subsection 128 (1) applies to the person, does not form part of the transfer value referred to in that subsection;

  he or she may, within a period of 3 months after the date on which he or she becomes a relevant eligible employee, or within such further period as the Commissioner in special circumstances allows, pay to the Commissioner the whole or a part of the amount of the lump sum or that part of that lump sum, as the case may be, and request the Commissioner, in writing, to treat the amount so paid by him or her to the Commissioner as an amount of supplementary contributions paid by him or her under this Act.

• ‘(2)

  The Commissioner shall pay the amount so paid to the Commissioner into the Fund, and the amount shall, for the purposes of this Act, be deemed to be an amount of supplementary contributions paid by the person under this Act.

‘130

• (1)

  Subject to subsection (2), section 16 does not apply to a person who is a prescribed eligible employee.

• ‘(2)

  Where:

  • (a)

    a person ceases to be a prescribed eligible employee because of death or retirement on the ground of invalidity;

  • (b)

    the person was, on 30 March 1977, a contributor for limited benefits for the purposes of the State Act as amended and in force immediately before the transfer day;

  • (c)

    when the person so ceases to be a prescribed eligible employee, the person’s period of contributory service is less than 20 years and he or she has not attained his or her maximum retiring age; and

  • (d)

    the Commissioner is of the opinion that the death of the person, or the incapacity which was the ground for the retirement of the person, was caused, or was substantially contributed to:

    • (i)

      by the physical or mental condition of the person that was relevant for the purposes of the State Act or, if there was more than one such condition, by those conditions or one or more of those conditions; or

    • (ii)

      by a physical or mental condition or conditions of the person, connected with the physical or mental condition of the person that was relevant for the purposes of the State Act or, if there was more than one such condition, with those conditions or one or more of those conditions;

  the Commissioner shall issue in respect of the person a benefit classification certificate in which there is or are specified the physical or mental condition or conditions of the person that was or were relevant for the purposes of the State Act and, for the purposes of this Act, the certificate shall be taken to have been issued under subsection 16 (4) and to have been in force in respect of the person immediately before his or her death or retirement.

• ‘(3)

  In this section, a reference to the physical or mental condition or conditions of a person that was or were relevant for the purposes of the State Act shall be read as a reference to a physical or mental condition or conditions of the person that, in the opinion of the Commissioner, was or were the physical or mental condition or conditions of the person by reason of which, at the time the person became, or last became, a contributor under the State Act, he or she was accepted as a contributor for limited benefits.

‘130A

• (1)

  This section applies to a relevant eligible employee:

  • (a)

    who is a prescribed eligible employee; or

  • (b)

    to whom, upon the termination of his or her State employment, pension became payable under the State scheme.

• ‘(2)

  The provisions of sections 185 and 186 and the Superannuation (Additional Contributions) Regulations apply to and in relation to a relevant eligible employee to whom this section applies as if, in those sections or Regulations:

  • (a)

    a reference to an existing contributor were a reference to a relevant eligible employee;

  • (b)

    a reference to the amount of the previous contribution (including contribution for reserve units) of an existing contributor were a reference to the amount of the contribution made, or required to be made, under the State scheme by a relevant eligible employee in respect of units of pension, including reserve units of pension, on the pay day last preceding the transfer day;

  • (c)

    a reference to the amount of the initial basic contribution of an existing contributor were a reference to the amount of the basic contribution made or required to be made, by a relevant eligible employee on the contribution day that falls on 14 April 1977;

  • (d)

    a reference to the first contribution day were a reference to the contribution day that falls on 14 April 1977;

  • (e)

    a reference to the amount of the previous contribution (excluding contribution for reserve units) of an existing contributor were a reference to the amount of the contribution made, or required to be made, under the State scheme by a relevant eligible employee in respect of units of pension, other than reserve units of pension, on the pay day last preceding the transfer day;

  • (f)

    a reference to the commencing day were a reference to 31 March 1977; and

  • (g)

    a reference in subsection 186 (9) to the regulations were a reference to the Superannuation (Additional Contributions) Regulations.

‘130B

 Where a prescribed person is entitled to standard age retirement pension by virtue of subsection 55 (1) or (2) or standard early retirement pension by virtue of section 59, then, unless he or she is a prescribed person to whom section 130C applies, the annual rate of that pension is the amount per annum equal to the sum of the amount per annum to which he or she would, but for this section, be entitled in accordance with the provisions of this Act and the amount in dollars (if any) ascertained in accordance with the formula:

 

 where:

A is the number of complete years in the period that, for the purposes of section 28B of the State Act as amended and in force immediately before the transfer date, would have been the person’s period of contributory service if he or she had retired from his or her State employment on 30 March 1977.

B is the number of complete years in the period that would, but for section 130D, be the person’s period of contributory service.

C is the number of dollars included in the employer component of the annual rate of pension to which the person would have been entitled under the State scheme if:

• (a)

  the State Act (other than Division 6 of Part IV), as amended and in force immediately before the transfer day, had continued to apply to the person;

• (b)

  the person had continued to be a member of the State scheme from and including the transfer day to and including his or her last day of service;

• (c)

  the person had ceased to be such a member upon attaining the age in years at which he or she ceased to be a prescribed eligible employee;

• (d)

  the person had, immediately before he or she so ceased to be such a member, been contributing under the State scheme for the number of units (other than reserve units) for which he or she was contributing immediately before the transfer day; and

• (e)

  the salary applicable to the person for the purposes of the State Act, as amended and in force immediately before the transfer day, on the person’s last day of service had been the salary applicable to the person on the day immediately preceding the transfer day.

D is:

• (a)

  where the person ceased to be an eligible employee on or after attaining the age of 60 years:

  • (i)

    if the person’s period of contributory service is 30 years and he or she has attained the age of 65 years — 50 per cent; or

  • (ii)

    in any other case — such percentage as, having regard to the person’s age on his or her last day of service and to the number of complete years included in the person’s period of contributory service, is applicable to the person in accordance with Table 1 or 2 in Schedule 1, or in accordance with Schedule 2, as the case requires; or

• (b)

  where the person ceased to be an eligible employee before attaining the age of 60 years — such percentage as would be the percentage applicable to the person in accordance with Schedule 2 if:

  • (i)

    subsection 55 (2) applied in relation to the person;

  • (ii)

    the person’s age on his or her last day of service had been 60 years; and

  • (iii)

    the percentage applicable to the person in accordance with Schedule 2 was reduced by 4 per cent of that percentage for each year, or part of a year, included in the period commencing on the day immediately following his or her last day of service and ending on the day immediately preceding the day on which the 60th anniversary of his or her birth will occur; and

E is the number of dollars included in the amount that, for the purposes of the State Act as amended and in force immediately before the transfer day, was the person’s annual rate of salary immediately before that day.

‘130C

• (1)

  This section applies to a prescribed person who:

  • (a)

    except where paragraph (b) applies — while that person was a member of the State scheme; or

  • (b)

    where the person was such a member on more than 1 occasion — while he or she was last such a member;

abandoned a number of units of pension (not being units that he or she had abandoned and taken up before 1 February 1977 or units that he or she had abandoned by virtue of an election made under subsection 10W (2) of the State Act as amended and in force on or after 13 January 1977) in accordance with the rules of that scheme (in this section referred to as his or her ‘abandoned units’) that exceeds one half of the number of units (other than units that he or she had at any time abandoned and taken up on or after 1 February 1977) for which he or she was contributing on 30 March 1977 (in this section referred to as his or her ‘contributory units’).

• ‘(2)

  Where a prescribed person to whom this section applies is entitled to standard age retirement pension by virtue of subsection 55 (1) or 55 (2) or standard early retirement pension by virtue of section 59, the annual rate of that pension is the amount per annum that would be payable to that person in accordance with section 130B if:

  • (a)

    he or she were a prescribed person other than a prescribed person to whom this section applies; and

  • (b)

    the number of units for which he or she had been contributing immediately before the transfer day was a number of units for which he or she would have been contributing at that time if he or she had not abandoned any units of pension, other than a unit of pension that he or she had abandoned by virtue of an election made under subsection 10W (2) of the State Act as amended and in force on or after 13 January 1977;

reduced by an amount in dollars (if any) ascertained in accordance with the formula:

 

• ‘(3)

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

A is the number of dollars included in the annual rate of pension to which the person would have been entitled under Division 2A of Part IV of the State Act as amended and in force immediately before the transfer day if:

• (a)

  the State Act (other than Division 6 of Part IV) as amended and in force on that day had continued to apply to the person;

• (b)

  the person had continued to be a member of the State scheme from and including the transfer day to and including his or her last day of service;

• (c)

  the person had ceased to be such a member upon attaining the age in years at which he or she ceased to be a prescribed eligible employee;

   
• (d)

  the number of reduced value units in respect of which pension would have been payable under that Division:

  • (i)

    in the case of a person who has attained the age of 47 years on his or her last day of service — was the number by which the number of the person’s abandoned units exceeds the number (disregarding any fraction) equal to one half of the number of his or her contributory units; or

  • (ii)

    in the case of a person who has not attained the age of 47 years on his or her last day of service — if the person had attained the age of 47 years on his or her last day of service and the number of reduced value units applicable to the person had been equal to the number of his or her abandoned units; and

• (e)

  the salary applicable to the person for the purposes of the State Act, as amended and in force immediately before the transfer day, on the person’s last day of service had been the salary applicable to the person on the day immediately preceding the transfer day; and

B is:

• (a)

  where the period that is the prescribed period in relation to the person consists exactly of a number of complete years — the number of complete years included in that period; and

• (b)

  where that period consists of a number of complete years and a part of a year:

  • (i)

    the number of complete years included in that period; and

  • (ii)

    the number of days included in that part of a year divided by 365.

‘130D

 Where a prescribed person whose period of contributory service is less than 30 years would have been entitled on his or her last day of service to retire on pension under section 21 of the State Act, as amended and in force immediately before the transfer day, if:

• (a)

  the State Act as so amended and in force had continued to apply to the person until and including that day; and

• (b)

  the person had continued to be an employee for the purposes of that Act as so amended and in force until and including that day;

then, for the purposes of sections 130B and 130C and of the application, for the purposes of those sections, of any other provision of this Act, the period of contributory service of that person shall be deemed to be 30 years.

‘130E

 Where a prescribed person is entitled, by virtue of subsection 66 (1), to invalidity pension in accordance with section 67 or 68, then, unless that person is a prescribed person to whom section 130H or 130I applies, the annual rate of pension to which the person is entitled is the amount per annum equal to the sum of the amount per annum to which he or she would, but for this section, be entitled in accordance with the provisions of this Act and the amount in dollars (if any) ascertained in accordance with the formula:

where:

A is the number of complete years in the period referred to in subsection 128 (5).

 

B is the number of complete years in the period that would, but for section 130J, be the person’s period of prospective service.

C is the number of dollars included in the employer component of the annual rate of pension to which the person would have been entitled under the State scheme if:

• (a)

  the State Act (other than Division 6 of Part IV), as amended and in force immediately before the transfer day, and continued to apply to the person;

• (b)

  the person had continued to be a member of the State scheme from and including the transfer day to and including his or her last day of service;

• (c)

  the person had, on his or her last day of service, been:

  • (i)

    except where subparagraph (ii) applies — a contributor for full benefits within the meaning of the State Act as amended and in force immediately before the transfer day; or

  • (ii)

    in the case of a person who, on 30 March 1977, was a contributor for limited benefits — a contributor for limited benefits within the meaning of the State Act as amended and in force immediately before the transfer day;

• (d)

  the person had ceased to be a member of the State scheme in the same circumstances in which he or she ceased to be a prescribed eligible employee;

• (e)

  the person had, immediately before he or she so ceased to be such a member, been contributing under the State scheme for the number of units (other than reserve units) for which he or she was contributing immediately before the transfer day; and

• (f)

  the salary applicable to the person for the purposes of the State Act, as amended and in force immediately before the transfer day, on the person’s last day of service had been the salary applicable to the person on the day immediately preceding the transfer day.

D is:

• (a)

  except where paragraph (b) applies — 50 per cent; or

• (b)

  in the case of a person whose period of contributory service is not less than 31 years — such percentage as, having regard to the number of complete years included in the person’s period of contributory service, is applicable to the person in accordance with columns 1 and 3 of Schedule 3; and

E is the number of dollars included in the amount that, for the purposes of the State Act, as amended and in force immediately before the transfer day, was the person’s annual rate of salary immediately before that day.

‘130F

 Where a prescribed person is entitled, by virtue of subsection 66 (2), to invalidity pension in accordance with section 70 or 71, then, unless he or she is a prescribed person to whom section 130H or 130I applies, the annual rate of pension to which the person is entitled is the amount per annum equal to the sum of the amount per annum to which he or she would, but for this section, be entitled in accordance with the provisions of this Act, and the amount in dollars (if any) ascertained in accordance with the formula:

 

where:

A is the number of complete years in the period referred to in subsection 128 (5).

B is the number of complete years in the period that would, but for section 130J, be the person’s period of prospective service.

C is the number of dollars included in the employer component of the annual rate of pension to which the person would have been entitled under the State scheme if:

• (a)

  the State Act (other than Division 6 of Part IV), as amended and in force immediately before the transfer day, had continued to apply to the person;

• (b)

  the person had continued to be a member of the State scheme from and including the transfer day to and including his or her last day of service;

• (c)

  the person had, on his or her last day of service, been a contributor for limited benefits within the meaning of the State Act as amended and in force immediately before the transfer day;

• (d)

  the person had ceased to be a member of the State scheme in the same circumstances as those in which he or she ceased to be an eligible employee;

• (e)

  the person had, immediately before he or she so ceased to be such a member, been contributing under the State scheme for the number of units (other than reserve units) for which he or she was contributing immediately before the transfer day; and

• (f)

  the salary applicable to the person for the purposes of the State Act, as amended and in force immediately before the transfer day, on the person’s last day of service had been the salary applicable to the person on the day immediately preceding the transfer day;

D is such percentage of the person’s final annual rate of salary as, having regard to the number of complete years included in the person’s period of contributory service, is applicable to the person in accordance with columns 1 and 3 of Schedule 5; and

E is the number of dollars included in the amount that, for the purposes of the State Act, as amended and in force immediately before the transfer day, was the person’s annual rate of salary immediately before that day.

‘130G

 Sections 130H and 130I apply to a prescribed person who:

• (a)

  except where paragraph (b) applies — while that person was a member of the State scheme; or

• (b)

  where the person was such a member on more than one occasion — while he or she was last such a member;

abandoned a number of units of pension (not being units that he or she had abandoned and taken up before 1 February 1977 or units that he or she had abandoned by virtue of an election made under subsection 10W (2) of the State Act as amended and in force on or after 13 January 1977) in accordance with the rules of that scheme being a number of units of pension that exceeds one half of the number of units (other than units that he or she had at any time abandoned and taken up on or after 1 February 1977) for which he or she was contributing on 30 March 1977.

‘130H

• (1)

  Where a prescribed person to whom this section applies is entitled, by virtue of subsection 66 (1), to invalidity pension in accordance with section 68, or, by virtue of subsection 66 (2), to invalidity pension in accordance with section 71, the annual rate of pension to which the person is entitled is the amount per annum that would be payable to him or her in accordance with section 130E or 130F, as the case requires, if:

  • (a)

    he or she were a prescribed person other than a prescribed person to whom this section applies; and

  • (b)

    the number of units for which he or she had been contributing immediately before the transfer day was the number of units for which he or she would have been contributing at that time if he or she had not abandoned any units of pension, other than a unit of pension that he or she had abandoned by virtue of an election made under subsection 10W (2) of the State Act as amended and in force on or after 13 January 1977;

  reduced by an amount in dollars (if any) ascertained in accordance with the formula:

   
• ‘(2)

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

  A is the number of dollars included in the annual rate of pension to which the person would have been entitled under Division 2A of Part IV of the State Act as amended and in force immediately before the transfer day if:

  • (a)

    the State Act (other than Division 6 of Part IV) as amended and in force immediately before the transfer day had continued to apply to the person;

  • (b)

    the person had continued to be a member of the State scheme from and including the transfer day to and including his or her last day of service;

  • (c)

    the person had ceased to be such a member in the same circumstances as those in which he or she ceased to be a prescribed eligible employee;

  • (d)

    the number of reduced value units in respect of which pension would have been payable under that Division:

    • (i)

      in the case of a person who has attained the age of 47 years on his or her last day of service — was the number by which the number of the person’s abandoned units exceeds the number (disregarding any fraction) equal to one half of the number of his or her contributory units; or

    • (ii)

      in the case of a person who has not attained the age of 47 years on his or her last day of service — if the person had attained the age of 47 years on his or her last day of service and the number of reduced value units applicable to the person had been equal to the number of his or her abandoned units; and

  • (e)

    the salary applicable to the person for the purposes of the State Act, as amended and in force immediately before the transfer day, on the person’s last day of service had been the salary applicable to the person on the day immediately preceding the transfer day; and

  B is:

  • (a)

    where the period that is the prescribed period in relation to the person consists exactly of a number of complete years — the number of complete years included in that period; and

  • (b)

    where that period consists of a number of complete years and a part of a year:

    • (i)

      the number of complete years included in that period; and

       
    • (ii)

      the number of days included in that part of a year divided by 365.

‘130I 

• (1)

  Where a prescribed person to whom this section applies is entitled, by virtue of subsection 66 (1), to invalidity pension in accordance with section 67, or, by virtue of subsection 66 (2), to invalidity pension in accordance with section 70, then, the annual rate of that pension is the amount per annum that would be payable to that person in accordance with section 130E or 130F, as the case requires, if:

  • (a)

    the person were a prescribed person other than a prescribed person to whom this section applies; and

  • (b)

    the number of units for which the person had been contributing immediately before the transfer day was the number of units for which he or she would have been contributing at that time if he or she had not abandoned any units of pension, other than a unit of pension that he or she had abandoned by virtue of an election made under subsection 10W (2) of the State Act as amended and in force on or after 13 January 1977;

  reduced by an amount in dollars (if any) ascertained in accordance with the formula:

   
• ‘(2)

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

  A is the number of dollars included in the annual rate of pension to which the person would have been entitled under the State scheme if:

• (a)

  the State Act (other than Division 6 of Part IV) as amended and in force immediately before the transfer day had continued to apply in relation to the person;

• (b)

  the person had continued to be a member of the State scheme from and including the transfer day to and including his or her last day of service;

• (c)

  the person had ceased to be such a member in the same circumstances as those in which he or she ceased to be a prescribed eligible employee;

• (d)

  the person had not abandoned any units, other than units that he or she had abandoned by virtue of an election under subsection 10W (2) of the State Act as amended and in force on or after 13 January 1977;

• (e)

  the number of reduced value units in respect of which pension would have been payable under that Division:

  • (i)

    in the case of a person who has attained the age of 47 years on his or her last day of service — was the number by which the number of the person’s abandoned units exceeds the number (disregarding any fraction) equal to one half of the number of his or her contributory units; or

  • (ii)

    in the case of a person who has not attained the age of 47 years on his or her last day of service — if the person had attained the age of 47 years on his or her last day of service and the number of reduced value units applicable to the person had been equal to the number of his or her abandoned units; and

• (f)

  the salary applicable to the person for the purpose of the State Act, as amended and in force immediately before the transfer day, on the person’s last day of service had been the salary applicable to the person on the day immediately preceding the transfer day; and

B is:

• (a)

  where the period that is the prescribed period in relation to the person consists exactly of a number of complete years — the number of complete years included in that period; and

• (b)

  where that period consists of a number of complete years and a part of a year:

  • (i)

    the number of complete years included in that period; and

  • (ii)

    the number of days included in that part of a year divided by 365.

‘130J

  For the purposes of sections 130E, 130F, 130H and 130I and of the application, for the purposes of those sections, of any other provision of this Act, the period of prospective service of a prescribed person whose period of prospective service would, but for this section, be less than 30 years, shall be deemed to be 30 years.’.

   

Section

149

Insert in paragraph (a) ‘, 130E or 130H’ after ‘section 68’.

Insert in paragraph (b) ‘, 130F or 130H’ after ‘section 71’.

Omit from paragraph (e) ‘or 70’, substitute ‘, 70, 130E, 130F or 130I’.

Omit from paragraph (e) ‘or 71’, substitute ‘, 71, 130E, 130F or 130H’.

Omit from paragraph (j) ‘or 70’, substitute ‘, 70, 130E, 130F or 130I’.

Omit from paragraph (j) ‘or 71’, substitute ‘, 71, 130E, 130F or 130H’.

Omit from paragraph (k) ‘or 70’, substitute ‘, 70, 130E, 130F or 130I’.

Omit from paragraph (k) ‘or 71’, substitute ‘, 71, 130E, 130F or 130H’.

Schedule 9 ModificationChairperson of the National Board of Employment, Education and Training

(regulation 12)

   

Modification
Section
3	Omit from the definition of period of contributory service in subsection (1) ‘on his first day of service’, substitute ‘on 1 February 1986’.

Schedule 10Modifications of the Act in its application in relation to the prescribed class of persons referred to in subregulation 13 (1)

(regulation 13)

   

Item

Modifications

1

Insert in subsection 3 (1) the following definition:

‘non-contributory portion, in relation to a pension under the superseded Act, means the non-contributory portion of the amount of the annual pension payable to a person at a particular time within the meaning of subsection 119ZI (1) of that Act.’.

2

Omit the definition of period of contributory service in subsection 3 (1), substitute the following definition:

‘period of contributory service, in relation to a person:

(a) who has ceased to be an eligible employee; and

(b) has not, at any time before ceasing to be an eligible employee, been an approved part-time employee; and

(c) is not a person referred to in subsection 8 (1), (2) or (3);

means the sum of the following periods:

(d) a period equal to the period beginning on the person’s first day of service and ending on the person’s last day of service, less any period during that period:

(i) when the person was on leave of absence from duty during a period in respect of which subsection 51 (1) applies to the person; or

(ii) when the person was absent from duty during a period in respect of which subsection 51A (1) as in force before 1 July 1990 applies to the person; or

(iii) that is taken, under subsection 51A (5) as in force on and after 1 July 1990, to be a non-contributory period of service for the person; or

(iv) in respect of which the person was not required or permitted to pay contributions because of subsection 3 (3); or

(v) in respect of which benefits did not accrue to the person because of section 55A; and

(e) any period that is, in relation to the person, a prescribed period of service under section 236.’.

3

After section 117 insert the following section:

117AAdjustment for non-contributory portion of deferred benefits as pension

‘(1)

Subject to subsection (4), if:

• (a)

  a person is entitled to a pension, other than a spouse’s pension or deferred benefits as pension; and

• (b)

  deferred benefits as pension under the superseded Act are payable to that person;

the amount of the fortnightly instalments of the first-mentioned pension must be ascertained as if the annual rate of the pension were reduced by the part of the annual rate that is attributable to the non-contributory portion of the deferred benefits.

‘(2)

Subject to subsection (4), if, in respect of a person in a class of persons prescribed by regulation 13 of the Transfer Arrangements Regulations:

• (a)

  another person is entitled to an orphan’s pension or a spouse’s pension; and

• (b)

  deferred benefits as pension under the superseded Act are payable to the other person;

the amount of the fortnightly instalments of a pension referred to in paragraph (a) must be ascertained as if the annual rate of the pension were reduced by the part of the annual rate that is attributable to the non-contributory portion of the deferred benefits.

• ‘(3)

  In the case of a person referred to in paragraphs

  (2) (a) and (b), that non-contributory portion of those deferred benefits is the sum of the non-contributory portion of:

  • (a)

    the deferred benefits payable to the person as pension under the superseded Act; and

  • (b)

    any additional pension payable to the person under the superseded Act in respect of an eligible child.

• ‘(4)

  If, by the application of subsection (1) or (2) and paragraph (e) of the definition of period of contributory service in subsection 3 (1), the total annual amount of benefit payable to a person as pension and as deferred benefits by way of pension under the superseded Act would be less than the total annual amount that would be payable in the absence of those provisions, those provisions must be disregarded for the purpose of calculating the annual rate of the pension payable to the person under this Act.

• ‘(5)

  In subsections (1) and (2), a reference to the annual rate of the pension is (except where the pension is a partial invalidity pension) a reference to the rate in respect of the pension, or a part of the pension, that would be subject to an increase under the provisions of Part X on the next occasion on which that Part applies to the pension.

• ‘(6)

  In subsection (2), Transfer Arrangements Regulations means the Superannuation (Transfer Arrangements) Regulations, as in force from time to time.’.

4

Add at the end of Part XII the following Division:

Division 11Prescribed periods to be included as contributory service

235Interpretation

• ‘(1)

  In this Division, unless the contrary intention appears:

  existing Fund means the Superannuation Fund established under the superseded Act.

  previous employment, in relation to a person who has ceased to be an eligible employee, means:

  • (a)

    except if paragraph (b) applies — the employment in which that person was employed immediately before he or she became an employee for the purposes of the superseded Act; or

  • (b)

    if the person became an employee referred to in paragraph (a) on more than 1 occasion — the employment in which he or she was employed immediately before the beginning of the period in respect of which deferred benefits are applicable or payable to the person under the superseded Act.

  Provident Account means the Provident Account established under the superseded Act.

  relevant cessation day, in relation to a person who has ceased to be an eligible employee, means the last day of the period during which the person was an employee for the purposes of the superseded Act and in relation to which deferred benefits are applicable or payable to the person under that Act.

4

• ‘(2)

  In this Division:

  • (a)

    a reference, in relation to a person who has ceased to be an eligible employee, to the date of commencement of that person’s contributions, is a reference to:

     
    • (i)

      except where subparagraph (ii) applies — the date on which he or she became liable to make contributions to the existing Fund (whether under Part III of the superseded Act or as a contributor to the Provident Account); or

    • (ii)

      if that person became an employee for the purposes of that Act on more than 1 occasion —the date on which he or she last became liable to make any such contributions in relation to a period in respect of which deferred benefits are applicable or payable to the person under the superseded Act; and

  • (b)

    a reference to the former Board is a reference to the Commissioner if at the relevant time the former Board had ceased to exist.

• ‘(3)

  For the purposes of this Division:

  • (a)

    if a person would, but for subsection 100C (8) or 109 (5) or paragraph 119J (3) (c) of the superseded Act, have been liable on a particular day to contribute to the existing Fund, he or she is taken to have been liable on that day to make contributions to the existing Fund; and

  • (b)

    if a person has paid an amount, or made a payment, on behalf of another person, the amount is to be taken to have been paid or the payment made by that other person.

• ‘(4)

  If, at any time before his or her relevant cessation day:

  • (a)

    a person had ceased to be an employee for the purposes of the superseded Act because of retirement on the ground of invalidity or physical or mental incapacity to perform his or her duties; and

  • (b)

    that person had, upon his or her ceasing to be an employee referred to in paragraph (a), become entitled to a pension under section 45 of the superseded Act or because of subsection 8 (1) of the Superannuation Act 1948; and

  • (c)

    that person again became an employee for the purposes of the superseded Act; and

  • (d)

    the pension referred to in paragraph (b) was cancelled under subsection 65 (3) of the superseded Act upon his or her again becoming such an employee;

  this Division applies to that person as if he or she had not ceased during the period of his or her retirement to be:

  • (e)

    an employee; and

  • (f)

    a contributor to the existing Fund.

236

• (1)

  Subject to subsection (2), each of the following periods is a prescribed period of service in relation to a person who has ceased to be an eligible employee:

  • (a)

    except if paragraph (b) applies–the period that began on the date of commencement of his or her contributions and ended on his or her relevant cessation day (which period is taken not to include those periods (if any) within that period during which he or she was not permitted or required because of subsection 100J (2), 107K (2), 110 (2) or 119K (2) of the superseded Act to contribute to the existing Fund in respect of units of pension);

  • (b)

    if:

    • (i)

      the person, being a person who on his or her relevant cessation day was, under a decision of the former Board under section 79 of the superseded Act, liable to contribute to the existing Fund under Part III of that Act, did not make an

election in relation to that decision under subsection 79 (4) of the superseded Act as in force before 25 May 1971 or under paragraph 119J (1) (b) of the superseded Act; or

• (ii)

  where the person made that election, the amount required to be paid to the former Board under the election was not so paid;

 the period that began on the date of the decision of the former Board under which he or she was so liable to contribute to the existing Fund and ended on his or her relevant cessation day (which period is taken not to include those periods (if any) within that period during which he or she was not permitted or required because of subsection 100J (2), 107K (2), 110 (2) or 119K (2) of the superseded Act to contribute to the existing Fund in respect of units of pension);

(c)

if the person was a transferred dockyard employee within the meaning of Part VI of the superseded Act and was taken because of subsection 95 (2) of that Act to be an employee for the purposes of that Act — the period ending on 27 October 1942 during which he or she was contributing under the Melbourne Harbor Trust Superannuation Regulations 1927-1940 in force under the Melbourne Harbor Trust Acts of Victoria;

(d)

if the person was a prescribed employee within the meaning of Division 2 of Part VIA of the superseded Act — the period, being the whole or a part of the period of his or her previous employment, during which he or she was a member of the superannuation scheme applying to his or her previous employment;

 (e) if the person was a prescribed employee within the meaning of Division 3 of Part  VIA of the superseded Act and became, under a decision of the former Board under section 79 of the superseded Act, liable to contribute to the existing Fund under Part III of that Act and made an election and payment to the former Board under subsection 119J (1) of that Act — the period, being the whole or a part of the period of his or her previous employment, during which he or she was a member of the superannuation scheme applying to his or her previous employment;

(f)

if the person was a State employee within the meaning of Part VII of the superseded Act and made an election and payment to the former Board under subsection 102 (1) of that Act — subject to subsection (3), the period, being the whole or a part of the period of his or her previous employment, during which he or she was a contributor to the fund or account (being a State Fund within the meaning of that Part) to which he or she was contributing under the terms and conditions of his or her previous employment;

(g)

if the person was a prescribed employee within the meaning of Division 2 of Part VIIA of the superseded Act — subject to subsection (3), the period, being the whole or a part of the period of his or her previous employment, during which he or she was a contributor to the fund or account (being a State Fund within the meaning of that Part) to which he or she was contributing under the terms and conditions of his or her previous employment;

(h)

subject to subsection (3), if the person was a prescribed employee within the meaning of Division 3 of Part VIIA of the superseded Act and became, under a decision of the former Board under section 79 of the superseded Act, liable to contribute to the existing Fund under Part III of that Act and made an election and payment to the former Board under subsection 119J (1) of that Act — the period, being the whole or a part of the period of his or her previous employment, during which he or she was a contributor to the fund or account (being a State Fund within the meaning of that Part) to which he or she was contributing under the terms and conditions of his or her previous employment;

(j)

if, subject to subsection (3), the person:

• (i)

  became liable to contribute to the existing Fund on or after 1 November 1951; and

• (ii)

  was, immediately before he or she became an employee for the purposes of the superseded Act, a contributor to a Public Service Superannuation Fund within the meaning of Part VIII of the superseded Act; and

• (iii)

  made an election and payment to the former Board under section 109 of that Act;

 the period, being the whole or a part of the period of his or her previous employment, during which he or she was a contributor to the Fund referred to in subparagraph (ii);

(k)

if the person is a person to whom Part IX of the superseded Act applied:

• (i)

  except where subparagraph (ii) applies — the period during which he or she was a contributor to the Defence Forces Retirement Benefits Fund established under the Defence Forces Retirement Benefits Act 1948, being the period immediately before he or she became a person to whom Part IX of the superseded Act applied; or

• (ii)

  where he or she was a contributor to the existing Fund immediately before the beginning of the period referred to in subparagraph (i) and the reserve value held by the existing Fund in respect of his or her contributions to the existing Fund was paid from the existing Fund to the Defence Forces Retirement Benefits Fund under section 82 of the Defence Forces Retirement Benefits Act 1948 — the period that began on the date on which he or she commenced those contributions to the existing Fund and ended on the same date as the period referred to in subparagraph (i) ended;

(l)

if the person is a person to whom Part X of the superseded Act applied — the period, being the whole or a part of the period of his or her previous employment, during which sums were deducted from his or her pay under section 17 of the Police Superannuation Ordinance 1928 of the Australian Capital Territory or during which contributions were made by him or her under section 3 of that Ordinance;

(m)

if the person:

• (i)

  at any time on or after 1 January 1970 became an employee for the purposes of the superseded Act and became liable to contribute to the existing Fund under Part III of that Act; and

• (ii)

  was, at any time before he or she became an employee referred to in subparagraph (i), employed in employment within or outside Australia on the termination of which a transfer value (within the meaning of Division 2 of Part XA of that Act) became payable to, or in respect of, him or her in accordance with paragraph 119H (1) (a) of that Act; and

    
• (iii)

  elected to pay and paid to the former Board under subsection 119J (1) of that Act an amount that was equal to, or included, the amount of that transfer value; and

• (iv)

  did not, at any time after making that payment to the former Board but before his or her relevant cessation day, cease to be an employee of that kind;

 the period during which he or she was a member of the superannuation scheme (within the meaning of Part XA of that Act) applicable in relation to that employment;

(n)

if the person:

• (i)

  at any time on or after 1 January 1970 became an employee for the purposes of the superseded Act and became liable to contribute to the Provident Account; and

• (ii)

  was, at any time before he or she became an employee referred to in subparagraph (i), employed in employment within or outside Australia on the termination of which a transfer value (within the meaning of Division 2 of Part XA of that Act) became payable to, or in respect of, him or her in accordance with paragraph 119H (1) (a) of that Act; and

• (iii)

  elected to pay and paid to the former Board under subsection 119J (1) of that Act an amount that was equal to, or included, the amount of that transfer value; and

• (iv)

  did not, at any time after making that payment to the former Board but before his or her relevant cessation day, cease to be an employee of that kind; and

    
• (v)

  became, under a decision of the former Board under section 79 of that Act, liable to contribute to the existing Fund under Part III of that Act and elected to pay and paid under subsection 119J (1) of that Act the amount that in the circumstances was required to be paid to the former Board;

 the period during which he or she was a member of the superannuation scheme (within the meaning of Part XA of that Act) applicable in relation to that employment;

(o)

if the person, being a person to whom paragraph (m) or (n) applies, had, on becoming a member of the superannuation scheme applicable in relation to the employment referred to in subparagraph (m) (ii) or (n) (ii), as the case may be, paid to the person administering the scheme a transfer value (within the meaning of Division 2 of Part IX) that had become payable to, or in respect of, him or her under a superannuation scheme (within the meaning of Part IX) applicable in relation to any employment (in this paragraph referred to as ‘earlier employment’) in which the person had previously been employed — the period during which he or she was a member of the superannuation scheme applicable in relation to the earlier employment;

(p)

if the person is a person to whom section 18 of the Mint Employees Act 1964 applied — his or her period of service as a Royal Mint Employee that is a period of previous employment.

• ‘(2)

  If a person who has ceased to be an eligible employee was an employee for the purposes of the superseded Act on more than 1 occasion, a period referred to in paragraph (1) (c), (d), (e), (f), (g), (h), (j), (k) or (l) is not a prescribed period of service in relation to him or her unless the period was continuous with the period during which the person was an employee for the purposes of the superseded Act and relates to deferred benefits that are applicable or payable to the person under that Act.

• ‘(3)

  If a person referred to in paragraph (1) (f), (g), (h) or (j):

  • (a)

    immediately before the commencement of his or her previous employment, ceased to be an employee for the purposes of the superseded Act; and

  • (b)

    on becoming a contributor to the fund or account to which he or she was contributing under the terms and conditions of his or her previous employment (in this subsection referred to as the ‘State Fund’), paid to the person administering the State Fund an amount equal to the refund (if any) of contributions payable to him or her under section 51 or 85 of the superseded Act, being a refund of contributions payable upon his or her so ceasing to be an employee for the purposes of that Act;

  then, for the purposes of this section:

  • (c)

    that person’s employment as an employee for the purposes of the superseded Act (in this subsection referred to as that person’s ‘earlier employment’) that immediately preceded his or her previous employment is taken to be part of his or her previous employment; and

  • (d)

    the period in respect of which he or she was, during the period of his or her earlier employment, a contributor to the existing Fund or to the Provident Account is taken into account as if it were a period during which he or she was a contributor to the State Fund.’.

 

Schedule 11Modifications of the Act in its application to certain persons who have received payment under section 80 of the Act or section 51 or 85 of the superseded Act

(regulation 14)

   

1

After section 128 insert the following section:

128ACertain persons who have received payment under section 80, or under section 51 or 85 of the superseded Act, may elect to repay the payment

‘(1)

In this section:

eligible person means a person to whom regulation 14 of the Superannuation (Transfer Arrangements) Regulations applies.

notice of election means a notice under subsection (2).

refund, in relation to an eligible person, means the sum that is equal to the amount referred to in paragraph 14 (1) (a) or (b), or subparagraph 14 (1) (c) (i) or (d) (i), of the Superannuation (Transfer Arrangements) Regulations that was received, or last received, by the eligible person.

• ‘(2)

  An eligible person may, not later than:

  • (a)

    3 months after the day on which the person became, or last became, an eligible employee; or

  • (b)

    if that day was earlier than 1 September 1990-30 November 1990; or

  • (c)

    a later date allowed by the Commissioner;

  give the Commissioner a notice (in this section called a notice of election), which may be in a form provided by the Commissioner, that this section is to apply to the person.

• ‘(3)

  Subject to subsection (6), a person who gives a notice of election must pay to the Commissioner, not later than the last day for giving the notice, or within any longer period that the Commissioner allows, an amount equal to the refund.

• ‘(4)

  The Commissioner is to pay into the Fund an amount paid under subsection (3).

• ‘(5)

  An amount referred to in subsection (3) is taken, on being paid into the Fund, to be basic contributions paid by the person in respect of whom the amount is so paid.

• ‘(6)

  Upon receipt of a notice of election, the Commissioner is:

  • (a)

    to ascertain the amount of any supplementary contributions paid under subsection 129 (1) that stands to the credit in the Fund of the person giving the notice; and

  • (b)

    to apply that amount, or so much of that amount as is sufficient to satisfy the person’s liability under subsection (3), in satisfaction or part satisfaction of that liability;

  and upon the application of an amount (in this subsection called the applied amount) under paragraph (b):

  • (c)

    the applied amount is taken:

    • (i)

      to have been paid to the Commissioner under subsection (3); and

    • (ii)

      to have been paid by the person as basic contributions; and

       
    • (iii)

      despite subsection 129 (1), not to be, or to have been, supplementary contributions under this Act; and

  • (d)

    an amount determined by the Commissioner to be equivalent to the interest that accrued on the applied amount while the applied amount stood to the credit of the person in the Fund as supplementary contributions is to be taken:

    • (i)

      to have accrued on basic contributions paid by the person; and

    • (ii)

      not to have accrued on supplementary contributions.

• ‘(7)

  Where:

  • (a)

    an eligible person has given a notice of election; and

  • (b)

    an amount equal to the refund has been credited to the person in the Fund as basic contributions in accordance with subsections (3) to (6);

  the person’s period of contributory service is extended:

  • (c)

    if the refund consists of an amount paid under section 80 — by the period that was the person’s period of contributory service when the person became entitled to that amount; and

  • (d)

    if the refund consists of an amount paid under section 51 or 85 of the superseded Act-by each period that is, under Division 12 of Part XII, a prescribed period of service in respect of the person;

  and, for the purposes of section 130, the person is to be taken to be an eligible employee to whom subparagraph 130 (1) (a) (iii) applies.’.

• ‘(8)

  If the Commissioner gives under subsection 157 (3) a direction to cancel an election made under this section, there must be paid to the eligible person out of the Superannuation Fund:

   
  • (a)

    an amount equal to so much of the refund in relation to the eligible employee as was paid by the Commissioner into that Fund under subsection (4) of this section; and

  • (b)

    the amount of any interest that is payable in respect of the first-mentioned amount.’.

2

Add the following Division to Part XII:

‘Division 12Prescribed periods of service

‘236AInterpretation

• ‘(1)

  In this Division, unless the contrary intention appears:

  previous employment, in relation to a relevant person, means the employment in which that person was last employed before the date on which he or she became, or last became, an employee for the purposes of the superseded Act.

  Provident Account means the Provident Account established under the superseded Act.

  relevant cessation day, in relation to a relevant person means the last day of the period during which the person was last an employee for the purposes of the superseded Act.

  relevant person means a person who has received an amount under section 51 or 85 of the superseded Act.

• ‘(2)

  In this Division:

  • (a)

    a reference, in relation to a relevant person, to the date of commencement of that person’s contributions is to be read as a reference to:

    • (i)

      except where subparagraph (ii) applies — to the date on which he or she became liable to make contributions to the existing Fund (whether under Part III of the superseded Act or as a contributor to the Provident Account); or

       
    • (ii)

      where that person became an employee for the purposes of that Act on more than one occasion — to the date on which he or she last became liable to make any such contributions in relation to a period in respect of which deferred benefits are applicable or payable to the person under the superseded Act; and

  • (b)

    a reference to the former Board is a reference to the Commissioner if at the relevant time the former Board had ceased to exist.

• ‘(3)

  For the purposes of this Division:

  • (a)

    where, but for subsection 100C (8) or 109 (5), or paragraph 119J (3) (c), of the superseded Act, a person would have been liable on a particular day to contribute to the existing Fund, he or she is taken to have been liable on that day to make contributions to the existing Fund; and

  • (b)

    where an amount has been paid, or a payment has been made, by one person on behalf of another person, the amount is taken to have been paid, or the payment made, by that other person.

• ‘(4)

  Where, at any time before the relevant cessation day:

  • (a)

    a relevant person had ceased to be an employee for the purposes of the superseded Act by reason of retirement on the ground of invalidity or physical or mental incapacity to perform his or her duties; and

  • (b)

    that person had, upon ceasing to be such an employee, become entitled to a pension under section 45 of the superseded Act or by virtue of subsection 8 (1) of the Superannuation Act 1948; and

  • (c)

    that person again became an employee for the purposes of the superseded Act; and

     
  • (d)

    the pension referred to in paragraph (b) was cancelled under subsection 65 (3) of the superseded Act upon the person again becoming such an employee;

  this Division applies to and in relation to that person as if he or she had not ceased during the period of his or her retirement to be:

  • (e)

    an employee; and

  • (f)

    a contributor to the existing Fund.

‘236BPrescribed periods of service

• ‘(1)

  Subject to subsection (2), each of the following periods is a prescribed period of service in relation to a relevant person:

  • (a)

    except where paragraph (b) applies–the period that commenced on the date of commencement of his or her contributions and ended on the relevant cessation day, but excluding:

    • (i)

      any period during which he or she was not required or permitted by virtue of subsection 100J (2), 107K (2), 110 (2) or 119K (2) of the superseded Act to contribute to the existing Fund in respect of units of pension; and

    • (ii)

      if the person was a contributor to the Provident Account immediately before the commencing day, any period during which he or she was on leave of absence without pay (otherwise than on the ground of illness) and in respect of which paragraph 80 (5) (b) of the superseded Act applied to the person; and

  • (b)

    where:

    • (i)

      the person, being a person who on the relevant cessation day was, by reason of a decision of the former Board under section 79 of the superseded Act, liable to contribute to the existing Fund under Part III of that Act, did not make an election in relation to that decision under subsection 79 (4) of the superseded Act as in force before 25 May 1971 or under paragraph 119J (1) (b) of the Act; or

    • (ii)

      if the person made such an election, the amount required to be paid to the former Board under that election was not so paid;

   the period that commenced on the date of the decision of the former Board by reason of which the person was so liable to contribute to the existing Fund and ended on the relevant cessation day, but excluding any periods during which he or she was not required or permitted by virtue of subsection 100J (2), 107K (2), 110 (2) or 119K (2) of the superseded Act to contribute to the existing Fund in respect of units of pension);

  • (c)

    where the person was a transferred dockyard employee within the meaning of Part VI of the superseded Act and under subsection 95 (2) of that Act was taken to be an employee for the purposes of that Act —the period ending on 27 October 1942 during which he or she was contributing under the Melbourne Harbor Trust Superannuation Regulations 1927-1940 in force under the Melbourne Harbor Trust Acts of the State of Victoria;

  • (d)

    where the person was a prescribed employee within the meaning of Division 2 of Part VIA of the superseded Act — the period, being the whole or a part of the period of the person’s previous employment, during which the person was a member of the superannuation scheme applying to his or her previous employment;

(e) where the person was a prescribed employee within the meaning of Division 3 of Part VIA of the superseded Act and: (i) was a contributor to the Provident Account on the relevant cessation day; or (ii) became, by reason of a decision of the former Board under section 79 of that Act, liable to contribute to the existing Fund under Part III of that Act, and made an election and payment to the former Board under subsection 119J (1) of that Act;  the period, being the whole or a part of the period of his or her previous employment, during which the person was a member of the superannuation scheme applying to that previous employment; (f) where the person was a State employee within the meaning of Part VII of the superseded Act and made an election and payment to the former Board under subsection 102 (1) of that Act — subject to subsection (3), the period, being the whole or a part of the period of the person’s previous employment, during which he or she was a contributor to the fund or account (being a State Fund within the meaning of that Part) to which he or she was contributing under the terms and conditions of his or her previous employment; (g) where the person was a prescribed employee within the meaning of Division 2 of Part VIIA of the superseded Act — subject to subsection (3), the period, being the whole or a part of the period of the person’s previous employment, during which he or she was a contributor to the fund or account (being a State Fund within the meaning of that Part) to which he or she was contributing under the terms and conditions of that previous employment;
(h) where the person was a prescribed employee within the meaning of Division 3 of Part VIIA of the superseded Act and: (i) was a contributor to the Provident Account on the relevant cessation day; or (ii) became, by reason of a decision of the former Board under section 79 of the superseded Act, liable to contribute to the existing Fund under Part III of that Act and made an election and payment to the former Board under subsection 119J (1) of that Act;  then, subject to subsection (3), the period, being the whole or a part of the period of his or her previous employment, during which the person was a contributor to the fund or account (being a State Fund within the meaning of that Part) to which the person was contributing under the terms and conditions of that previous employment; (j) where the person: (i) became liable to contribute to the existing Fund on or after 1 November 1951; and (ii) was, immediately before becoming an employee for the purposes of the superseded Act, a contributor to a Public Service Superannuation Fund within the meaning of Part VIII of the superseded Act; and (iii) made an election and payment to the former Board under section 109 of that Act;  subject to subsection (3), the period, being the whole or a part of the period of the person’s previous employment, during which he or she was a contributor to the Fund referred to in subparagraph (ii); (k) where the person is a person to whom Part IX of the superseded Act applied: (i) except where subparagraph (ii) applies — the period during which the person was a contributor to the Defence Forces Retirement Benefits Fund established under the Defence Forces Retirement Benefits Act 1948, being the period immediately before he or she became a person to whom Part IX of the superseded Act applied; or (ii) if he or she was a contributor to the existing Fund immediately before the commencement of the period referred to in subparagraph (i) and the reserve value held by the existing Fund in respect of his or her contributions to the existing Fund was paid from the existing Fund to the Defence Forces Retirement Benefits Fund under section 82 of the Defence Forces Retirement Benefits Act 1948 — the period that commenced on the day on which the person began those contributions to the existing Fund and ended on the same date as the period referred to in subparagraph (i) ended; (l) where the person is a person to whom Part X of the superseded Act applied — the period, being the whole or a part of the period of the person’s previous employment, during which sums were deducted from his or her pay under section 17 of the Police Superannuation Ordinance 1928 of the Australian Capital Territory or during which contributions were made by the person under section 3 of that Ordinance; (m) where the person: (i) on or after 1 January 1970, became an employee for the purposes of the superseded Act and became liable to contribute to the existing Fund under Part III of that Act; and (ii) was, at any time before becoming such an employee, employed in employment within or outside Australia upon the termination of which a transfer value (within the meaning of Division 2 of Part XA of that Act) became payable to or in respect of the person in accordance with paragraph 119H (1) (a) of that Act; and (iii) elected to pay and paid to the former Board under subsection 119J (1) of that Act an amount that was equal to, or included, the amount of that transfer value; and (iv) did not, at any time after making that payment to the former Board but before the relevant cessation day, cease to be such an employee;  the period during which the person was a member of the superannuation scheme (within the meaning of Part XA of that Act) applicable in relation to that employment; (n) where the person: (i) on or after 1 January 1970, became an employee for the purposes of the superseded Act and became liable to contribute to the Provident Account; and (ii) was, at any time before becoming such an employee, employed in employment within or outside Australia upon the termination of which a transfer value (within the meaning of Division 2 of Part XA of that Act) became payable to or in respect of the person in accordance with paragraph 119H (1) (a) of that Act; and (iii) elected to pay and paid to the former Board under subsection 119J (1) of that Act an amount that was equal to, or included, the amount of that transfer value; and   (iv) did not, at any time after making that payment to the former Board but before the relevant cessation day, cease to be such an employee; and (v) either: (A) was a contributor to the Provident Account on the relevant cessation day; or (B) became, by reason of a decision of the former Board under section 79 of that Act, liable to contribute to the existing Fund under Part III of that Act, and made an election and payment to the former Board under subsection 119J (1) of that Act;  the period during which the person was a member of the superannuation scheme (within the meaning of Part XA of that Act) applicable in relation to that employment; (o) where the person, being a person to whom paragraph (m) or (n) applies, had, on becoming a member of the superannuation scheme applicable to the employment referred to in subparagraph (m) (ii) or (n) (ii), as the case may be, paid to the person administering the scheme a transfer value (within the meaning of Division 2 of Part IX) that had become payable to or in respect of the person under a superannuation scheme (within the meaning of Part IX) applicable to any employment (in this paragraph called the ‘earlier employment’) in which the person had previously been employed — the period during which the person was a member of the superannuation scheme applicable in relation to the earlier employment;    (p) where the person is a person to whom section 18 of the Mint Employees Act 1964 applies — the person’s period of service as a Royal Mint employee (within the meaning of that Act) that is a period of previous employment.
‘(2) Where a relevant person was an employee for the purposes of the superseded Act on more than one occasion, a period referred to in paragraph 1 (c), (d), (e), (f), (g), (h), (j), (k) or (l) is not a prescribed period of service in relation to the person unless the period was continuous with the period during which the person was an employee for the purposes of the superseded Act or, where there were 2 or more such periods, the last of those periods. ‘(3) Where a person referred to in paragraph (1) (f), (g), (h) or (j): (a) immediately before the commencement of the person’s previous employment, ceased to be an employee for the purposes of the superseded Act; and (b) on becoming a contributor to the fund or account to which the person was contributing under the terms and conditions of his or her previous employment (in this subsection called the ‘State Fund’), paid to the person administering the State Fund an amount equal to the refund (if any) of contributions payable under section 51 or 85 of the superseded Act on so ceasing to be an employee for the purposes of that Act; then, for the purposes of this section: (c) that person’s employment as an employee for the purposes of the superseded Act (in paragraph (d) referred to as that person’s ‘earlier employment’) that immediately preceded his or her previous employment is taken to be part of his or her previous employment; and   (d) the period in respect of which that person was, during the period of that person’s earlier employment, a contributor to the existing Fund or to the Provident Account is to be taken into account as if it were a period during which the person was a contributor to the State Fund.’.
3	In paragraph 157 (3) (a), insert ‘128A,’ after ‘128,’.

  Schedule 12 ModificationsTransfer to membership of the Public Sector Superannuation Scheme

(regulation 15)

  

1 Section 246 (Loss of entitlement to benefits)

• 1.1

  Omit ‘section 245’, substitute ‘paragraph 4 (1) (zo) of the Superannuation (CSS) Eligible Employees Regulations or subregulation 4A (1) of the Superannuation (CSS) Continuing Contributions for Benefits Regulations’.

  2Section 247 (Revocation of election in certain cases)

• 2.1

  Omit the section, substitute:

‘247Revocation of election in certain cases

 If:

• (a)

  a person has ceased to be an eligible employee by reason of making a declaration and election referred to in:

  • (i)

    paragraph 4 (1) (zo) of the Superannuation (CSS) Eligible Employees Regulations; or

  • (ii)

    subregulation 4A (1) of the Superannuation (CSS) Continuing Contributions for Benefits Regulations; and

• (b)

  after the person made that declaration and election, the PSS Board notifies the person that:

  • (i)

    the CSS average salary of the person for the purpose of the Rules for the administration of the Public Sector Superannuation Scheme has been ascertained by the PSS Board in the exercise of a discretion given to it under the Rules rather than by reference to objective criteria specified in the Rules; or

  • (ii)

    that an amount previously notified to the person as the person’s CSS average salary for the purpose of those Rules was incorrect;

then:

• (c)

  the person may, within 3 months after receiving that notification, in writing addressed to the Board, revoke the declaration and election; and

• (d)

  on the making of the revocation, this Act has effect as if the declaration and election had not been made.’.

3 Section 248 (Transfer of assets etc to Public Sector Superannuation Scheme)

3.1 Subsection 248 (1):

 Omit ‘30 June 1991’, substitute ‘31 August 1996’.

3.2 Paragraph 248 (1) (a):

Omit ‘section 245’, substitute ‘paragraph 4 (1) (zo) of the Superannuation (CSS) Eligible Employees Regulations or subregulation 4A (1) of the Superannuation (CSS) Continuing Contributions for Benefits Regulations.’.

Notes to the Superannuation (CSS) Transfer Arrangements Regulations

Note 1

The Superannuation (CSS) Transfer Arrangements Regulations (in force under the Superannuation Act 1976) as shown in this compilation comprise Statutory Rules 1978 No. 255 amended as indicated in the Tables below.

Under the Legislative Instruments Act 2003, which came into force on 1 January 2005, it is a requirement for all non-exempt legislative instruments to be registered on the Federal Register of Legislative Instruments. From 1 January 2005 the Statutory Rules series ceased to exist and was replaced with Select Legislative Instruments (SLI series). Numbering conventions remain the same, ie Year and Number.

Table of Instruments

Year and number	Date of notification in Gazette or FRLI registration	Date of commencement	Application, saving or transitional provisions
1978 No. 255	19 Dec 1978	7 July 1977
1980 No. 257	5 Sept 1980	8 June 1980	—
1981 No. 4	29 Jan 1981	1 Feb 1981	—
1984 No. 404	5 Dec 1984	10 Sept 1984	—
1985 No. 74	24 May 1985	Rr. 3 and 5: 4 Dec 1984 R. 4: 10 Sept 1984 Remainder: 24 May 1985	—
1986 No. 90	16 May 1986	19 Dec 1985	—
1986 No. 311	30 Oct 1986	3 Feb 1986	—
1988 No. 317	2 Dec 1988	31 Mar 1977	—
1989 No. 303	13 Nov 1989	1 Feb 1989	—
1990 No. 140	25 June 1990	7 July 1989	—
1990 No. 271	21 Aug 1990	21 Aug 1990	—
1991 No. 169	28 June 1991	1 July 1990	—
1992 No. 270	26 Aug 1992	2 Sept 1991	—
1993 No. 346	23 Dec 1993	18 Dec 1992	—
1995 No. 96	18 May 1995	18 May 1995	—
1995 No. 439	22 Dec 1995	1 Mar 1996	—
1996 No. 100	20 June 1996	Rr. 3 and 5: 23 June 1995 Remainder: 20 June 1996	—
2005 No. 218	7 Oct 2005 (see F2005L02918)	Rr. 1–3 and Schedule 1 [items 20–29]: 8 Oct 2005	—

Table of Amendments

ad. = added or inserted  am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
R. 1.........................................	am. 1995 No. 439
R. 3.........................................	rs. 1993 No. 346
R. 4.........................................	am. 1980 No. 257
R. 5.........................................	ad. 1980 No. 257
rs. 1993 No. 346
R. 6.........................................	ad. 1981 No. 4
R. 7.........................................	ad. 1984 No. 404
R. 8.........................................	ad. 1985 No. 74
R. 9.........................................	ad. 1986 No. 90
rs. 1993 No. 346
R. 10.......................................	ad. 1986 No. 311
R. 11.......................................	ad. 1988 No. 317
rs. 1993 No. 346
R. 12.......................................	ad. 1989 No. 303
R. 13.......................................	ad. 1990 No. 140
R. 14.......................................	ad. 1990 No. 271
am. 1992 No. 270
R. 15.......................................	ad. 1995 No. 439
Heading to Schedule............	rep. 1980 No. 257
Schedule 1
Heading to Schedule 1........	ad. 1980 No. 257
Schedule 1.............................	am. 1981 No. 4
Schedule 2
Schedule 2.............................	ad. 1980 No. 257
am. 1992 No. 270; 1993 No. 346; 1996 No. 100; 2005 No. 218
Schedule 3
Schedule 3.............................	ad. 1981 No. 4
Schedule 4
Schedule 4.............................	ad. 1984 No. 404
rs. 1985 No. 74
Schedule 5
Schedule 5.............................	ad. 1985 No. 74
Schedule 6
Schedule 6.............................	ad. 1986 No. 90
am. 1993 No. 346
Schedule 7
Schedule 7.............................	ad. 1986 No. 311
am. 2005 No. 218
Schedule 8
Schedule 8.............................	ad. 1988 No. 317
am. 1991 No. 169; 1992 No. 270; 1993 No. 346; 1996 No. 100; 2005 No. 218
Schedule 9
Schedule 9.............................	ad. 1989 No. 303
Schedule 10
Schedule 10..........................	ad. 1990 No. 140
am. 1991 No. 169; 1995 No. 96; 1996 No. 100
Schedule 11
Schedule 11..........................	ad. 1990 No. 271
am. 1992 No. 270; 1995 No. 96
Schedule 12
Schedule 12..........................	ad. 1995 No. 439