Superannuation (Salary) Regulations (Amendment) (Cth)

Statutory Rules 1986 No. 431

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Superannuation (Salary) Regulations2 (Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Superannuation Act 1976.

Dated 27 March 1986.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

PETER WALSH

Minister of State for Finance

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After Part IIA of the Superannuation (Salary) Regulations the following Part is inserted:

“PART IIB—EMPLOYEES IN RECEIPT OF EXPENSES OF OFFICE ALLOWANCE

Interpretation

“8F. In this Part, ‘expenses of office allowance’ means an allowance that is payable to an eligible employee as compensation for general expenses incurred, or likely to be incurred, by the eligible employee in connection with the office or position held, or the duties of which are performed, by the eligible employee.

Part of salary or wages not to be treated as salary for purposes of Act

“8G. Where the salary or wages of an eligible employee includes, or include, an amount in respect of an expenses of office allowance, so much of that salary or those wages as is equal to the amount in respect of that allowance is not to be treated as salary for the purposes of the Act.

 

(S.R. 51/86)—Cat. No. 10/20.3.1986

Final annual rate of salary

“8H. Where—

(a) a person ceases to be an eligible employee;

(b) the person’s final annual rate of salary is to be ascertained by reference to the annual rate of salary of the person on a day (in this regulation referred to as the ‘relevant day’) that is earlier than the day of commencement of this regulation; and

(c) the salary or wages payable to the person on the relevant day included an amount in respect of an expenses of office allowance,

then, for the purposes of the definition of ‘final annual rate of salary’ in sub-section 3 (1) of the Act, the annual rate of salary of the person on the relevant day shall be an amount equal to the amount per annum that would, for the purposes of the Act, have been the annual rate of salary of the person on that day if the salary or wages payable to the person on that day had not included the amount in respect of the expenses of office allowance.”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 1 April 1986.

2. Statutory Rules 1978 No. 282 as amended by 1981 No. 5; 1985 Nos. 204 and 326.

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