Statutory Rules 1990 No.140 1
Superannuation (Transfer Arrangements) Regulations2
(Amendment)
I, THE GOVERNOR-GENERAL of the Commonwealth of
Australia, acting with the advice of the Federal Executive Council, hereby make
the following Regulations under the Superannuation Act 1976.
Dated 18 June 1990.
BILL
HAYDEN
Governor-General
By
His Excellency’s Command,
Ralph
Willis
Minister
of State for Finance
Commencement
1. These Regulations
are taken to have commenced on 7 July 1989.
Principal Regulations
2. In these
Regulations, “Principal Regulations” means the Superannuation (Transfer
Arrangements) Regulations.
3. After regulation
12 of the Principal Regulations the following regulation is inserted:
Application of the Act to certain
persons to whom deferred benefits are applicable or payable under the
superseded Act
“13. (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
(S.R. 98/90)—Cat. No. 14/11.5.1990
superseded
Act) are applicable or payable under the superseded Act; and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.”.
4. The Principal
Regulations are amended by adding at the end the following Schedule:
SCHEDULE 10 Regulation
13
MODIFICATIONS
OF THE ACT IN ITS APPLICATION
IN
RELATION TO THE PRESCRIBED CLASS OF PERSONS
REFERRED TO IN SUBREGULATION 13 (1)
Item | Modification |
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portion’,in relation to a pension under the superseded Act, means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;”.
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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
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(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 his or her first day of service and ending
on his or her last day of service (less any period during that period when
the person was on leave of absence without pay and in respect of which subsection
51 (1) applies or was absent from duty and in respect of which subsection 51a (1) applies); and
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(e) any period
that is, in relation to the person, a prescribed period of service under
section 236.”.
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3 | After section 117 insert the following section: Adjustment for non-contributory portion of deferred
benefits as pension “117a. (1) Subject to
subsection (4), if: |
SCHEDULE 10—continued
Item | Modification |
(a) a person is
entitled to a pension, other than a spouse’s pension or deferred benefits as
pension; and
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(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.”.
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“(4) If, by the application of subsection (1) or
(2) and paragraph (c) 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
11—Prescribed
Periods to be included as Contributory Service Interpretation |
“235. (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:
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SCHEDULE 10—continued
Item | Modification |
(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
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(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;
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‘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.
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“(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:
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(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
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(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
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(b) a reference
to the Board is, if the Board had ceased at the relevant time to exist, a
reference to the Commissioner.
“(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
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(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.
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“(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
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(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
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(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;
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SCHEDULE 10—continued
Item | Modification |
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);
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(b) if: |
(i) the person,
being a person who on his or her relevant cessation day was, under a decision
of the 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
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(ii) where the
person made that election, the amount required to be paid to the Board under
the election was not so paid;
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the period that began on the date of
the decision of the 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);
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(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;
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(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;
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(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 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 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;
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SCHEDULE 10—continued
Item | Modification |
(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 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;
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(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;
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(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 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 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;
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(j) if, subject to subsection (3), the person: |
(i) became liable to contribute to the existing
Fund on or after 1 November 1951; and
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(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
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(iii) made an election and payment to
the Board under section 109 of that Act;
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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);
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(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
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(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
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SCHEDULE 10—continued
Item | Modification |
the existing Fund and ended on the same
date as the period referred to in subparagraph (i) ended;
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(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;
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(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
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(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
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(iii) elected
to pay and paid to the Board under subsection 119J (1) of that Act an amount
that was equal to, or included, the amount of that transfer value; and
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(iv) did not,
at any time after making that payment to the Board but before his or her
relevant cessation day, cease to be an employee of that kind;
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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;
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(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
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(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
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(iii) elected
to pay and paid to the Board under subsection 119j (1) of that Act an amount that was equal to, or
included, the amount of that transfer value; and
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(iv) did not,
at any time after making that payment to the Board but before his or her
relevant cessation day, cease to be an employee of that kind; and
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(v) became,
under a decision of the 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 Board;
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SCHEDULE 10—continued
Item | Modification |
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;
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(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;
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(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.
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