Superannuation (PSS) Membership Inclusion Declaration No. 14 (Cth)
Statutory Rules 1994 No. 2691
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Superannuation (PSS) Membership Inclusion Declaration No. 14
I, KIM C. BEAZLEY, Minister for Finance, make the following Declaration under paragraph 6 (1) (j) of the Superannuation Act 1990.
Dated 21 July 1994.
KIM C. BEAZLEY
Minister for Finance
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1. Citation
1.1 This Declaration may be cited as Superannuation (PSS) Membership Inclusion Declaration No. 14.
[NOTE: This Declaration commences on gazettal: see Acts Interpretation Act 1901, ss. 46A and 48.]
2. Amendment—Statutory Rules 1991 No. 463
2.1 Superannuation (PSS) Membership Inclusion Declaration No. 3 2 is amended in accordance with this clause.
2.2 Paragraph 2 (1) (e):
Omit the paragraph, substitute:
“(e) either:
(i) does not become a member of a State superannuation scheme; or
(ii) in the case of a person to whom, under subclause (3), this subparagraph applies—a State superannuation scheme of which the person is taken, under subclause (4), to be a member for top-up purposes.”.
2.3 Clause 2:
Add at the end:
“(3) For the purposes of subparagraph (1) (e) (ii), a person is taken to be a person to whom the subparagraph applies if he or she holds office or is employed under terms and conditions that enable the person to choose whether to take part of his or her remuneration in a non-monetary form (which may be in the form of a top-up arrangement).
“(4) For the purposes of this clause, a person is taken to be a member of a superannuation scheme for top-up purposes if, and only if, he or she is a member of the scheme:
(a) by reason only of a top-up arrangement; or
(b) by reason of:
(i) a top-up arrangement; and
(ii) one or both of the following circumstances:
(A) contributions are made to the scheme in relation to performance pay;
(B) the person is a member of the scheme for the purposes of the preservation or payment of benefits of the kind referred to as ‘interim benefits’ in the Superannuation (Productivity Benefit) Act 1988;
but no other circumstance (except that mentioned in subparagraph (i)).
“(5) Subject to subclause (6), a ‘top-up arrangement’ is an arrangement between the person (‘the payee’) to whom, under the arrangement, remuneration is paid and the person (‘the payer’) who pays the remuneration, by which the payer makes contributions in respect of the payee to a superannuation scheme (which may be a scheme applying only in respect of the payee).
“(6) An arrangement is not a top-up arrangement unless:
(a) the contributions mentioned in subclause (5):
(i) constitute part of the payee’s overall remuneration; and
(ii) are not paid as an addition to remuneration otherwise payable; and
(b) the payer makes payments under the Act:
(i) in respect of the payee; and
(ii) in relation to the employment or office to which the arrangement relates.”.
3. Amendment—Statutory Rules 1991 No. 424
3.1 Superannuation (PSS) Membership Inclusion Declaration No. 4 3 is amended in accordance with this clause.
3.2 Paragraph 2 (c):
Omit “scheme, other than the Superannuation Scheme, in relation to that person’s employment by the Council;”, substitute:
“scheme, other than:
(i) the Superannuation Scheme; or
(ii) in the case of a person to whom, under subclause (2), this subparagraph applies—a superannuation scheme of which the person is taken, under subclause (3), to be a member for top-up purposes;
in relation to that person’s employment by the Council; and”.
3.3 Clause 2:
Add at the end:
“(2) For the purposes of subparagraph (1) (c) (ii), a person is taken to be a person to whom the subparagraph applies if he or she holds office or is employed under terms and conditions that enable the person to choose whether to take part of his or her remuneration in a non-monetary form (which may be in the form of a top-up arrangement).
“(3) For the purposes of this clause, a person is taken to be a member of a superannuation scheme for top-up purposes if, and only if, he or she is a member of the scheme:
(a) by reason only of a top-up arrangement; or
(b) by reason of:
(i) a top-up arrangement; and
(ii) one or both of the following circumstances:
(A) contributions are made to the scheme in relation to performance pay;
(B) the person is a member of the scheme for the purposes of the preservation or payment of benefits of the kind referred to as ‘interim benefits’ in the Superannuation (Productivity Benefit) Act 1988;
but no other circumstance (except that mentioned in subparagraph (i)).
“(4) Subject to subclause (5), a ‘top-up arrangement’ is an arrangement between the person (‘the payee’) to whom, under the arrangement, remuneration is paid and the person (‘the payer’) who pays the remuneration, by which the payer makes contributions in respect of the payee to a superannuation scheme (which may be a scheme applying only in respect of the payee).
“(5) An arrangement is not a top-up arrangement unless:
(a) the contributions mentioned in subclause (4):
(i) constitute part of the payee’s overall remuneration; and
(ii) are not paid as an addition to remuneration otherwise payable; and
(b) the payer makes payments under the Act:
(i) in respect of the payee; and
(ii) in relation to the employment or office to which the arrangement relates.”.
4. Amendment—Statutory Rules 1991 No. 419
4.1 Superannuation (PSS) Membership Inclusion Declaration No. 5 4 is amended in accordance with this clause.
4.2 Paragraph 2 (d):
Omit “Corporation, other than the Superannuation Scheme; and”, substitute:
“Corporation, other than:
(i) the Superannuation Scheme; or
(ii) in the case of a person to whom, under subclause (2), this subparagraph applies—a superannuation scheme of which the person is taken, under subclause (3), to be a member for top-up purposes; and”.
4.3 Clause 2:
Add at the end:
“(2) For the purposes of subparagraph (1) (d) (ii), a person is taken to be a person to whom the subparagraph applies if he or she holds office or is employed under terms and conditions that enable the person to choose whether to take part of his or her remuneration in a non-monetary form (which may be in the form of a top-up arrangement).
“(3) For the purposes of this clause, a person is taken to be a member of a superannuation scheme for top-up purposes if, and only if, he or she is a member of the scheme:
(a) by reason only of a top-up arrangement; or
(b) by reason of:
(i) a top-up arrangement; and
(ii) one or both of the following circumstances:
(A) contributions are made to the scheme in relation to performance pay;
(B) the person is a member of the scheme for the purposes of the preservation or payment of benefits of the kind referred to as ‘interim benefits’ in the Superannuation (Productivity Benefit) Act 1988;
but no other circumstance (except that mentioned in subparagraph (i)).
“(4) Subject to subclause (5), a ‘top-up arrangement’ is an arrangement between the person (‘the payee’) to whom, under the arrangement, remuneration is paid and the person (‘the payer’) who pays the remuneration, by which the payer makes contributions in respect of the payee to a superannuation scheme (which may be a scheme applying only in respect of the payee).
“(5) An arrangement is not a top-up arrangement unless:
(a) the contributions mentioned in subclause (4):
(i) constitute part of the payee’s overall remuneration; and
(ii) are not paid as an addition to remuneration otherwise payable; and
(b) the payer makes payments under the Act:
(i) in respect of the payee; and
(ii) in relation to the employment or office to which the arrangement relates.”.
5. Amendment—Statutory Rules 1991 No. 421
5.1 Superannuation (PSS) Membership Inclusion Declaration No. 6 5 is amended in accordance with this clause.
5.2 Paragraph 4 (1) (d):
Omit the paragraph, substitute:
“(d) subject to subclause (2), is a person:
(i) who is not a member of the Superannuation Scheme for Australian Universities; or
(ii) to whom, under subclause (3), this subparagraph applies and who is taken, under subclause (4), to be a member of that Scheme for top-up purposes;”.
5.3 Clause 4:
Add at the end:
“(3) For the purposes of subparagraph (1) (d) (ii), a person is taken to be a person to whom the subparagraph applies if he or she holds office or is employed under terms and conditions that enable the person to choose whether to take part of his or her remuneration in a non-monetary form (which may be in the form of a top-up arrangement).
“(4) For the purposes of this clause, a person is taken to be a member of the Superannuation Scheme for Australian Universities for top-up purposes if, and only if, he or she is a member of the scheme:
(a) by reason only of a top-up arrangement; or
(b) by reason of:
(i) a top-up arrangement; and
(ii) one or both of the following circumstances:
(A) contributions are made to the scheme in relation to performance pay;
(B) the person is a member of the scheme for the purposes of the preservation or payment of benefits of the kind referred to as ‘interim benefits’ in the Superannuation (Productivity Benefit) Act 1988;
but no other circumstance (except that mentioned in subparagraph (i)).
“(5) Subject to subclause (6), a ‘top-up arrangement’ is an arrangement between the person (‘the payee’) to whom, under the arrangement, remuneration is paid and the person (‘the payer’) who pays the remuneration, by which the payer makes contributions in respect of the payee to the Superannuation Scheme for Australian Universities.
“(6) An arrangement is not a top-up arrangement unless:
(a) the contributions mentioned in subclause (5):
(i) constitute part of the payee’s overall remuneration; and
(ii) are not paid as an addition to remuneration otherwise payable; and
(b) the payer makes payments under the Act:
(i) in respect of the payee; and
(ii) in relation to the employment or office to which the arrangement relates.”.
6. Amendment—Statutory Rules 1994 No. 16
6.1 Superannuation (PSS) Membership Inclusion Declaration No. 11 6 is amended in accordance with this clause.
6.2 Clause 3 (definition of “Repeal Act”):
Omit “1993.”, substitute “1993;”.
6.3 Clause 3:
Add at the end:
“ ‘top-up arrangement’ has the meaning given by subclause (2).”.
6.4 Clause 3:
Add at the end the following subclauses:
“(2) Subject to subclause (3), a ‘top-up arrangement’ is an arrangement between the person (‘the payee’) to whom, under the arrangement, remuneration is paid and the person (‘the payer’) who pays the remuneration, by which the payer makes contributions in respect of the payee to a superannuation scheme (which may be a scheme applying only in respect of the payee).
“(3) An arrangement is not a top-up arrangement unless:
(a) the contributions mentioned in subclause (2):
(i) constitute part of the payee’s overall remuneration; and
(ii) are not paid as an addition to remuneration otherwise payable; and
(b) the payer makes payments under the Act:
(i) in respect of the payee; and
(ii) in relation to the employment or office to which the arrangement relates.”.
6.5 Subparagraph 4 (1) (e) (ii):
Omit “and”, substitute “or”.
6.6 Paragraph 4 (1) (e):
Add at the end:
“(iii) in the case of a person to whom, under subclause 6 (1), this subparagraph applies—a superannuation scheme of which the person is taken, under subclause 6 (2), to be a member for top-up purposes; and”.
6.7 Subparagraph 5 (1) (f) (ii):
Omit “and”, substitute “or”.
6.8 Paragraph 5 (1) (f):
Add at the end:
“(iii) in the case of a person to whom, under subclause 6 (1), this subparagraph applies—a superannuation scheme of which the person is taken, under subclause 6 (2), to be a member for top-up purposes; and”.
6.9 New Clause 6:
Add at the end:
Provisions relating to subparagraphs 4 (1) (e) (iii) and 5 (1) (f) (iii)
“6. (1) For the purposes of subparagraphs 4 (1) (e) (iii) and 5 (1) (f) (iii), a person is taken to be a person to whom the relevant subparagraph applies if he or she holds office or is employed under terms and conditions that enable the person to choose whether to take part of his or her remuneration in a non-monetary form (which may be in the form of a top-up arrangement).
“(2) For the purposes of those subparagraphs, a person is taken to be a member of a superannuation scheme for top-up purposes if, and only if, he or she is a member of the scheme:
(a) by reason only of a top-up arrangement; or
(b) by reason of:
(i) a top-up arrangement; and
(ii) one or both of the following circumstances:
(A) contributions are made to the scheme in relation to performance pay;
(B) the person is a member of the scheme for the purposes of the preservation or payment of benefits of the kind referred to as ‘interim benefits’ in the Superannuation (Productivity Benefit) Act 1988;
but no other circumstance (except that mentioned in subparagraph (i)).”.
7. Amendment—Statutory Rules 1994 No. 117
7.1 Superannuation (PSS) Membership Inclusion Declaration No. 12 7 is amended in accordance with this clause.
7.2 Subparagraph 4 (e) (i):
Omit “Scheme;”, substitute “Scheme; or”.
7.3 Subparagraph 4 (e) (iii):
Omit “1988; and”, substitute “1988; or”.
7.4 Paragraph 4 (e):
Add at the end:
“(iv) in the case of a person to whom, under subclause (2), this subparagraph applies—a superannuation scheme of which the person is taken, under subclause (3), to be a member for top-up purposes; and”.
7.5 Clause 4:
Add at the end:
“(2) For the purposes of subparagraph (1) (e) (iv), a person is taken to be a person to whom the subparagraph applies if he or she holds office or is employed under terms and conditions that enable the person to choose whether to take part of his or her remuneration in a non-monetary form (which may be in the form of a top-up arrangement).
“(3) For the purposes of this clause, a person is taken to be a member of a superannuation scheme for top-up purposes if, and only if, he or she is a member of the scheme:
(a) by reason only of a top-up arrangement; or
(b) by reason of:
(i) a top-up arrangement; and
(ii) one or both of the following circumstances:
(A) contributions are made to the scheme in relation to performance pay;
(B) the person is a member of the scheme for the purposes of the preservation or payment of benefits of the kind referred to as ‘interim benefits’ in the Superannuation (Productivity Benefit) Act 1988;
but no other circumstance (except that mentioned in subparagraph (i)).
“(4) Subject to subclause (5), a ‘top-up arrangement’ is an arrangement between the person (‘the payee’) to whom, under the arrangement, remuneration is paid and the person (‘the payer’) who pays the remuneration, by which the payer makes contributions in respect of the payee to a superannuation scheme (which may be a scheme applying only in respect of the payee).
“(5) An arrangement is not a top-up arrangement unless:
(a) the contributions mentioned in subclause (4):
(i) constitute part of the payee’s overall remuneration; and
(ii) are not paid as an addition to remuneration otherwise payable; and
(b) the payer makes payments under the Act:
(i) in respect of the payee; and
(ii) in relation to the employment or office to which the arrangement relates.”.
NOTES
1. Notified in the Commonwealth of Australia Gazette on 26 July 1994.
2. Statutory Rules 1991 No. 463.
3. Statutory Rules 1991 No. 424.
4. Statutory Rules 1991 No. 419.
5. Statutory Rules 1991 No. 421.
6. Statutory Rules 1994 No. 16.
7. Statutory Rules 1994 No. 117.
[NOTE: The Statutory Rules mentioned in notes 2 to 5 are listed in the order of their citation numbers.]
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