Superannuation Regulations 1986 (NT)
NORTHERN TERRITORY OF AUSTRALIA
SUPERANNUATION regulations 1986
As in force at 7 April 2023
northern territory of australia
As in force at 7 April 2023
SUPERANNUATION regulations 1986
Regulations under the Superannuation Act 1986
These Regulations may be cited as the
These Regulations shall come into operation on the commencement of the
For paragraph (b) of the definition
(1) For the purpose of the definition of
approved allowance in rule 1 of the Rules, the following are to be regarded as part of a member’s contribution salary at the member’s entry date or annual review date:(a) an allowance which is automatically included in contribution salary if payable to a member at that date which is:
(i) paid in recognition of a particular skill, qualification or level of proficiency; or
(ii) payable as compensation for a loss of salary or wages incurred by the member while the member is undergoing a course of training for the purpose of promotion to another office; or
(iii) a Northern Territory allowance (at the rate received); or
(iv) payable in respect of housing or quarters while the member holds a particular office or performs particular duties or work;
(b) subject to subregulation (2), an allowance which is conditionally included in the member’s contribution salary if payable at that date, which is:
(i) payable for the member being in charge of staff, equipment or premises, or for particular administrative responsibilities, or by reason that the member is required to perform a special function as part of the member’s duties or work; or
(ii) payable as compensation for the physical hardship or discomfort associated with the duties or work the member is required to perform; or
(iii) payable by reason that the member is liable to be called upon at any time during which the member is off duty; or
(iv) payable in lieu of payments for overtime or other extra duty work; or
(v) payable for shift work, being an allowance equal to so much of the member’s salary or wages as is payable under the terms and conditions of the member’s employment, solely by reason of the member performing work or duties during specified hours that are, under those terms and conditions of employment, normal hours of duty for the eligible employee; or
(vi) payable by reason that the member temporarily performs the whole or part of the duties of an office of higher classification than the classification of the office occupied by the member; or
(vii) an industry allowance payable to the member.
(2) For the purposes of subregulation (1)(b), and of the definition of
approved allowance in rule 1 of the Rules, an allowance shall not be regarded as having been or likely to be received in regular payments unless it is paid or is payable for not fewer than 75% of the pay periods in the 12 months immediately before or after the entry date or the relevant annual review date, as the case may be.(3) For the purposes of subregulation (1)(b), and of the definition
approved allowance in rule 1 of the Rules, where the amount of the allowance paid or payable to a member:(a) does not vary from pay period to pay period (except because of general increases in salary or arbitration decisions) – the member’s contribution salary, as determined at the member’s entry date or annual review date, is taken to include the amount of the allowance paid or payable at that date, expressed as an annual rate or amount; and
(b) may vary from pay period to pay period (for example, in the case of a shift allowance) – the member’s contribution salary, as determined at the member’s entry date or annual review date, be taken to include the amount paid or due to the member in the 12 months preceding that date.
(4) For the purposes of subregulation (3)(b), a payment in lieu of a shift allowance otherwise likely to have been received by a member during a period of leave is to be regarded as a shift allowance.
For section 45DA of the Act, definition
(a) Division 131 of Schedule 1 to the
Taxation Administration Act 1953 (Cth);(b) Division 135 of Schedule 1 to the
Taxation Administration Act 1953 (Cth).
Notes for regulation 7
1 Division 131 relates to release of excess concessional contributions, excess non‑concessional contributions, assessments of Division 293 tax and first home saver superannuation accounts. See also Division 291 of the Income Tax Assessment Act 1997 (Cth).
2 Division 135 relates to the release of amounts to pay Division 293 tax. See also Division 293 of the Income Tax Assessment Act 1997 (Cth) and the Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Act 2013 (Cth).
(1) For section 49C(2)(a)(ii) of the Act, the time within which an application for review of a reviewable decision (the
original decision ) must be made is:(a) if the decision relates to a death benefit – 30 days after the original decision was made; or
(b) if the decision relates to a invalidity retirement benefit – 2 years after the original decision was made; or
(c) otherwise – 12 months after the original decision was made.
(2) For section 49G(2)(a) of the Act, the time within which an application for review of the decision of the Commissioner under section 49E (the
decision on review ) must be made is:(a) if the decision relates to a death benefit – 30 days after the decision on review was made; or
(b) if the decision relates to a invalidity retirement benefit – 2 years after the decision on review was made; or
(c) otherwise – 12 months after the original decision was made.
(3) The Tribunal may allow a longer period within which an application for review may be made under subregulation (2)(a) or (c).
(4) However, the Tribunal may do so for subregulation (2)(a) only if satisfied that the Commissioner failed to comply with section 49F of the Act.
(5) In this regulation:
invalidity retirement benefit means a benefit payable under one of the following:(a) rule 10 of the Rules;
(b) section 45Q of the Act;
(c) section 22 of the
Legislative Assembly Members’ Pensions Act 1979 ;(d) clause 6(1)(b) of the instrument establishing the NTSS Scheme.
Schedule Public authorities regulation 4
1 Australian Health Practitioner Regulation Agency
Health Practitioner Regulation National Law (NT) 2 Batchelor Institute of Indigenous Tertiary Education
Batchelor Institute of Indigenous Tertiary Education Act 1999 3 Charles Darwin University
Charles Darwin University Act 2003 4 Menzies School of Health Research
Menzies School of Health Research Act 1985 5 Board of the Museum and Art Gallery of the Northern Territory
Museum and Art Gallery of the Northern Territory Act 2014 6 Northern Territory Legal Aid Commission
Legal Aid Act 1990 7 Power and Water Corporation
Power and Water Corporation Act 1987 8 Power Generation Corporation
Power Generation Corporation Act 2014 9 Power Retail Corporation
Power Retail Corporation Act 2014
ENDNOTES 1 KEY
Key to abbreviations
amd = amended od = order app = appendix om = omitted bl = by-law pt = Part ch = Chapter r = regulation/rule cl = clause rem = remainder div = Division renum = renumbered exp = expires/expired rep = repealed f = forms s = section Gaz = Gazette sch = Schedule hdg = heading sdiv = Subdivision ins = inserted SL = Subordinate Legislation lt = long title sub = substituted nc = not commenced 2 LIST OF LEGISLATION
Notified | 1 October 1986 |
Commenced | 1 October 1986 (r 2, s 2 |
Assent date | 27 May 1987 |
Commenced | 27 May 1987 |
Assent date | 22 December 1988 |
Commenced | 22 December 1988 |
Notified | 12 July 1989 |
Commenced | 12 July 1989 |
Notified | 1 July 1998 |
Commenced | 1 July 1998 (r 1, s 2 |
Notified | 23 December 1998 |
Commenced | 23 December 1998 (r 1, s 2 |
Assent date | 15 September 2004 |
Commenced | 27 October 2004 ( |
Assent date | 14 December 2005 |
Commenced | 14 December 2005 |
Assent date | 8 March 2006 |
Commenced | 12 April 2006 ( |
Assent date | 12 December 2007 |
Commenced | 1 July 2008 ( |
Notified | 26 May 2010 |
Commenced | 26 May 2010 |
Notified | 13 April 2011 |
Commenced | 13 April 2011 (r 2, s 2 |
Assent date | 14 December 2011 |
Commenced | 1 January 2012 ( |
Assent date | 27 April 2012 |
Commenced | 27 April 2012 |
Assent date | 22 May 2012 |
Commenced | 1 July 2012 (s 2) |
Assent date | 20 March 2014 |
Commenced | 1 July 2014 (s 2) |
Assent date | 13 May 2014 |
Commenced | 29 May 2014 ( |
Assent date | 13 November 2014 |
Commenced | pts 1 and 2: 13 November 2014 (s 2); pts 3 and 5: 1 July 2015 ( |
Assent date | 27 February 2019 |
Commenced | pts 1 and 2: 2019 (s 2); pt 3: 12 April 2019 ( |
Notified | 6 April 2023 |
Commenced | 7 April 2023 (r 2) |
3 GENERAL AMENDMENTS
General amendments of a formal nature (which are not referred to in the table of amendments to this reprint) are made by the
4 LIST OF AMENDMENTS
r 3 rep Act No. 39, 2014, s 45
r 4 amd Act No. 9, 1987, s 3; Act No. 66, 1988, s 8; No. 13, 1989; No. 26, 1998, r 2
sub No. 55, 1998, r 2
amd Act No. 54, 2004, s 8; Act No. 44, 2005, s 35; Act No. 4, 2006, s 23; Act No. 30, 2007, s 59
sub No. 6, 2010, r 3
r 5 amd Act No. 39, 2014, s 46; No. 6, 2023, r 4
r 6 ins No. 9, 2011, r 4
amd Act No. 15, 2012, s 10
rep Act No. 3, 2019, s 64
r 7 ins Act No. 39, 2014, s 47
amd No. 6, 2023, r 5
r 8 ins Act No. 39, 2014, s 81
amd No. 6, 2023, r 6
sch ins No. 6, 2010 r 4
amd Act No. 38, 2011, s 31; Act No. 17, 2012, s 55; Act No. 13, 2014, s 32; Act No. 6, 2014, s 43; Act No. 39, 2014, s 48
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