Untitled document
Public Sector Superannuation Scheme Trust Deed
as amended
made under section 4 of the
Superannuation Act 1990
Compilation No. 24
Compilation start date: 22 November 2018
Includes amendments up to: Superannuation Amendment (PSS Trust Deed) Instrument 2018
This compilation has been split into 2 volumes
Volume 1: Trust Deed and Rules
Volume 2: Endnotes
Each volume has its own contents
About this compilation
This compilation
This is a compilation of the Public Sector Superannuation Scheme Trust Deed that shows the text of the law as amended and in force on 22 November 2018 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
DEED
TO ESTABLISH AN OCCUPATIONAL
PUBLIC SECTOR SUPERANNUATION SCHEME
FOR COMMONWEALTH EMPLOYEES
AND CERTAIN OTHER PERSONS
Pursuant to
SECTION 4 OF THE
SUPERANNUATION ACT 1990
as amended pursuant to
SECTION 5 OF THE
SUPERANNUATION ACT 1990
TABLE OF PROVISIONS
Clause Item
1 Interpretation
2 Establishment of the Public Sector Superannuation Scheme and the PSS Fund
3 Functions and Powers of CSC
9 Operation of the PSS Fund
10 Investment of the PSS Fund
11 Requests by Minister for Information
12 Delegation by CSC
13 Delegations by the Finance Minister
TRUST DEED
THIS DEED is made on 21st June 1990
BY THE COMMONWEALTH OF AUSTRALIA (in this Deed called “the Commonwealth”)
WHEREAS section 4 of the Superannuation Act 1990 (in this Deed called “the Act”) provides that the Minister, for and on behalf of the Commonwealth, must, within 30 days after the commencement of the Act, by Deed establish an occupational Public Sector Superannuation Scheme in order to provide benefits for certain of its employees and for certain other persons.
NOW THIS DEED WITNESSES as follows:
| 1 | Interpretation |
1.1 In this Deed, where the context requires or admits, a reference to the Deed shall include a reference to the Rules, as set out in the Schedule (in this Deed called “the Rules”), and the Rules shall form part of the Deed. In the case of an inconsistency between the Deed and the Rules, the Deed shall prevail.
1.2 In this Deed, where the context requires or admits, words and expressions defined in the Act or the Rules have the same meanings when used in the Deed. The headings in this Deed and in the Rules are for the convenience of reference only and shall not affect their interpretation.
1.3 In this Deed “Minister” means:
(a) the Finance Minister;
(b) if 2 or more Commonwealth Ministers administer Departments which have functions in relation to the administration of matters to which the Deed relates, the Minister who administers the Department which has the function in relation to each of those matters; or
(c) a member of the Executive Council acting for the time being for and on behalf of any of those Ministers; or
(d) a person, as defined in clause 13, to whom the Finance Minister has delegated his or her powers.
1.3AA In this Deed “Finance Minister” means the Minister administering the Public Governance, Performance and Accountability Act 2013.
| 2 | Establishment of the Public Sector Superannuation Scheme and the PSS Fund |
2.1 There is hereby established an occupational superannuation scheme (in this Deed called “the Public Sector Superannuation Scheme”) to come into force on 1 July 1990 for the benefit of:
(a) persons employed by the Commonwealth and approved authorities;
(b) holders of statutory offices;
(c) other persons who, under Part 3 of the Act, will be required to be, or may become, members of the Public Sector Superannuation Scheme; and
(d) persons who have an entitlement to an associate benefit;
to be administered in accordance with the Deed:
(e) in relation to the period before 24 June 1995, by the Commonwealth Superannuation Board of Trustees No. 1; and
(f) in relation to the period from 24 June 1995 to 30 June 2006, by the PSS Board; and
(g) in relation to the period from 30 June 2006 to immediately before the commencement of the Governance of Australian Government Superannuation Schemes Act 2011, by the Australian Reward Investment Alliance (which, in this Deed, is called “the Board”); and
(h) in relation to the period immediately following the commencement of the Governance of Australian Government Superannuation Schemes Act 2011, by the Commonwealth Superannuation Corporation (CSC) as defined in the Governance of Australian Government Superannuation Schemes Act 2011 (in this Deed called “CSC”).
2.2 For the purposes of the Public Sector Superannuation Scheme there is hereby established and vested in CSC (formerly referred to as “the Board”) a fund to be known as the Superannuation Fund No. 1 and after 23 June 1995 to be known as the PSS Fund.
| 3 | Functions and Powers of CSC |
3.1 The functions of CSC in relation to the Public Sector Superannuation Scheme and the PSS Fund are to administer the scheme and to manage and invest the PSS Fund in accordance with the provisions of the Act and this Deed including, without limiting the generality of the foregoing the following functions:
(a) to pay benefits to or in respect of members, preserved benefit members and associates, and to make payments to and receive payments from the Commonwealth as provided for in the Act;
(b) to provide information about benefits or potential benefits, and available options, to:
(i) members;
(ii) preserved benefit members;
(iii) associates; and
(iv) potential members;
(c) to provide advice to the Minister on proposed changes to the Act and the Deed; and
(d) to determine interest rates for the purposes of the Public Sector Superannuation Scheme.
3.2 CSC has power in Australia and elsewhere to do all things necessary or convenient to be done for, or in connection with, the performance of its functions and, in particular, may:
(a) give guarantees;
(b) underwrite or sub-underwrite any form of investment including the underwriting or sub-underwriting of the issue of shares, debentures or units in a unit trust;
(c) borrow moneys and give security over the whole or any part of the assets of the PSS Fund;
(d) appoint agents and attorneys;
(e) act as agent for other persons;
(f) engage consultants and investment managers;
(g) engage a panel of persons to assist it in determining whether a person is to be retired on grounds of invalidity;
(h) establish a Reconsideration Advisory Committee or Committees to examine and report on decisions of CSC and its delegates under the Rules relating to entitlements to benefits of members, preserved benefit members and associates;
(i) effect policies with insurers in CSC’s name to provide additional death and invalidity cover for members as provided for in the Rules;
(j) take action to control or manage, or to enhance or protect, the value of, any investment made out of the PSS Fund, or to enhance or protect, the return on any such investment; and
(l) establish a trust for the purpose of investing the PSS Fund; and
(m) charge fees, costs and expenses in relation to the PSS Fund, including arrangements connected with members, former members and non-member spouses choosing particular investment strategies and arrangements connected with splitting of superannuation interests under the Family Law Act 1975, as provided for in the Rules.
3.2A In exercising its functions and powers CSC shall comply with the requirements of the Superannuation Industry (Supervision) Act 1993 and Regulations made under that Act, and have regard to the interests of members and their employers, preserved benefit members and associates.
3.3 Notwithstanding anything contained in the Deed, CSC shall, in exercising its functions and powers:
(a) act honestly in all matters concerning the Public Sector Superannuation Scheme and the PSS Fund;
(b) exercise, in relation to all matters affecting the Public Sector Superannuation Scheme and the PSS Fund, the same degree of care, skill and diligence as an ordinary prudent person would exercise in dealing with property of another for whom the person felt morally bound to provide;
(c) ensure that CSC’s duties and powers are performed and exercised in the best interests of members, preserved benefit members and associates;
(d) keep the money and other assets of the PSS Fund separate from any money and assets, respectively:
(i) that are held by CSC in its own capacity or by the directors of CSC personally; or
(ii) that are money or assets, as the case may be, of a standard employer-sponsor, or an associate of a standard employer-sponsor, as defined in the Superannuation Industry (Supervision) Act 1993, of the PSS Fund;
(e) not enter into any contract, or do anything else, that would prevent CSC from, or hinder CSC in, properly performing or exercising CSC’s functions and powers;
(f) formulate and give effect to an investment strategy that has regard to the whole of the circumstances of the PSS Fund including, but not limited to, the following:
(i) the risk involved in making, holding and realising, and the likely return from, the PSS Fund’s investments having regard to its objectives and its expected cash flow requirements;
(ii) the composition of the PSS Fund’s investments as a whole including the extent to which the investments are diverse or involve the PSS Fund in being exposed to risks from inadequate diversification;
(iii) the liquidity of the PSS Fund’s investments having regard to its expected cash flow requirements;
(iv) the ability of the PSS Fund to discharge its existing and prospective liabilities;
(g) if there are any reserves of the PSS Fund — formulate and to give effect to a strategy for their prudential management, consistent with the PSS Fund’s investment strategy and its capacity to discharge its liabilities (whether actual or contingent) as and when they fall due;
(h) allow a member or a person who has a preserved benefit access to any information or any documents prescribed in Regulations under the Corporations Act 2001.
3.4 CSC must cause proper records to be kept in respect of:
(a) contributions paid into the PSS Fund; and
(b) benefits paid under the Act and this Deed (whether out of the PSS Fund or out of the Consolidated Revenue Fund); and
(c) amounts that, under the Act and this Deed, are:
(i) paid out of the Consolidated Revenue Fund into the PSS Fund; or
(ii) paid out of the PSS Fund to the Commonwealth.
Clauses 4, 5, 6, 7, 8 and 8A deleted in the 35th amending deed.
| 9 | Operation of the PSS Fund |
9.1 All contributions and other moneys paid to CSC, or as directed by CSC, shall be held in trust by CSC in the PSS Fund. The PSS Fund shall be managed and invested by CSC in accordance with the Act and the Deed.
9.2 The PSS Fund shall comprise:
(a) contributions made by or on behalf of members;
(b) contributions made by employers pursuant to the Act and the Deed;
(c) any other moneys paid or transferred to CSC pursuant to the Act and the Deed or which become subject to the trusts of the Deed;
(d) the income arising from investments;
(e) any accretions to or profits on realisation of investments; and
(f) funded components of associate benefits.
9.3 The PSS Fund shall be used by CSC to pay benefits to or in respect of members and associates, and to pay the costs and expenses of the management and investment of the PSS Fund.
| 10 | Investment of the PSS Fund |
10.1 For the purposes of this clause:
(a) “invest” means expend moneys with a view to obtaining a present or future financial return (whether by way of income, profit or otherwise); and
(b) “profit” includes capital profit.
10.2 Moneys standing to the credit of the PSS Fund which are, in the opinion of CSC, moneys that are not for the time being required for the purpose of making payments out of the PSS Fund under the Act and the Deed shall, so far as is practicable, be invested by CSC in accordance with the Act and the Deed, but CSC shall so manage the PSS Fund that moneys that are from time to time required to pay benefits that are payable out of the PSS Fund are available for that purpose.
10.3 Moneys that, by virtue of subclause 10.2, are required to be invested by CSC may be invested in any manner and, without limiting the generality of the foregoing, may be invested by CSC jointly with another person or other persons.
10.4 CSC must determine an investment strategy and policy as soon as possible after 1 July 1990 and thereafter regularly review such a strategy and policy, and, where it considers necessary or desirable, change its existing investment strategy or policy. In determining and reviewing its investment strategy and policy, CSC shall consult with such persons or bodies as it thinks fit.
10.5 CSC shall invest moneys standing to the credit of the PSS Fund that are available for investment only through an investment manager or managers who undertake to invest, and manage the investment of those funds on behalf of CSC.
10.6 CSC shall ensure that any investment manager engaged by CSC:
(a) operates within the investment powers of CSC and the investment strategy and policy as determined for the time being by CSC; and
(b) reports to CSC on the state of CSC’s investments and the investment market at such times and in such manner as CSC determines.
| 11 | Requests by Minister for Information |
11.1 CSC shall furnish to the Minister such information relating to the general administration and operation of the Public Sector Superannuation Scheme and the PSS Fund as the Minister may from time to time require.
| 12 | Delegation by CSC |
12.1 CSC may by an instrument under its seal delegate to:
(a) a director; or
(aa) a member of the staff of CSC; or
(d) an APS employee in the Department referred to in subclause 1.3(b); or
(e) an officer or employee of the person who is responsible for investing money forming part of a superannuation fund vested in or managed by CSC; or
(f) any other person who performs duties in connection with the operation of the Deed; or
(g) a committee consisting of 2 or more persons each of whom is a person referred to in any of the above paragraphs; or
(h) any other person;
all or any of its powers under the Deed other than its power to reconsider its own decisions or decisions made by its delegates.
12.2 CSC may by an instrument under its seal delegate to a Reconsideration Advisory Committee established under the Rules CSC’s power to reconsider its own decision or a decision made by its delegate and to determine the matter by:
(a) affirming the decision under reconsideration; or
(b) varying the decision; or
(c) substituting another decision; or
(d) setting the decision aside;
and, at its discretion, refunding any fee paid.
12.3 If CSC delegates a power under subclause 12.1, other than paragraph (h), the delegate may, by writing, sub‑delegate the power:
(a) if the delegate is a director — to:
(i) another director; or
(ii) a person referred to in paragraph 12.1(aa), (d), (e) or (f); or
(c) if the delegate is a person referred to in paragraph 12.1(aa), (d), (e) or (f) — to:
(i) another person referred to in the same paragraph; or
(ii) a person referred to in another of those paragraphs.
12.4 Section 34AA and paragraphs 34AB(a), (b) and (d) of the Acts Interpretation Act 1901 apply in relation to a sub-delegation in a corresponding way to the way in which they apply to a delegation.
12.5 Section 34A and paragraphs 34AB(c) and (d) of the Acts Interpretation Act 1901 apply in relation to a sub-delegation as if it were a delegation.
| 13 | Delegations by the Finance Minister |
13.1 The Finance Minister may by signed instrument delegate all or any of his or her powers under the Deed, other than this power of delegation, to:
(a) CSC or a member of the staff of CSC;
(b) an APS employee in the Department referred to in subclause 1.3(b).
IN WITNESS whereof the Honourable Ralph Willis, Minister for Finance, has hereunto set the name of The Commonwealth of Australia and affixed his own seal the day and the year first above written.
THE SCHEDULE
RULES FOR THE ADMINISTRATION OF THE SUPERANNUATION SCHEME
TABLE OF PROVISIONS
| Rule | Description | Page Number |
| Part 1 — Introduction | ||
| Division 1 — Understanding these Rules | ||
| 1.1.1 | Structure of the Rules | 1-1 |
| Division 2 — Words and Phrases Used in these Rules | ||
| 1.2.1 | Explanations of certain words and phrases | 1-4 |
| 1.2.3 | Minister may make determinations of basic salary and recognised allowances | 1-24 |
| 1.2.4 | Members to whom a determination applies | 1-24 |
| Part 2 — Membership | ||
| Division 1 — Membership | ||
| 2.1.1 | Becoming a member | 2-1 |
| 2.1.2 | Types of members | 2-1 |
| 2.1.4 | Concurrent memberships | 2-2 |
| 2.1.6 | Preserved benefit members | 2-2 |
| 2.1.8 | Choosing to cease PSS membership | 2-3 |
| Division 2 — Continuation of Membership | ||
| 2.2.1 | Unsuccessful candidates at Parliamentary elections | 2-4 |
| 2.2.4 | Member re-instated | 2-4 |
| Part 3 — Salary for Superannuation Purposes | ||
| Division 1 — Contribution Salary — Regular Members | ||
| 3.1.1 | Fortnightly contribution salary | 3-1 |
| 3.1.2 | Definitions of ACS and Factor | 3-1 |
| Division 2 — Contribution Salary — Casual Members | ||
| 3.2.1 | Fortnightly contribution salary | 3-5 |
| Division 3 — Maintained Salary — Regular Members | ||
| 3.3.1 | When applicable | 3-6 |
| 3.3.2 | Maintained salary — reduction occurred before 1 July 2003 | 3-6 |
| 3.3.3 | Maintained salary — reduction occurred after 30 June 2003 | 3-7 |
| Division 4 — CSS Salary | ||
| 3.4.1 | When applicable | 3-9 |
| 3.4.3 | Rate of CSS Salary | 3-9 |
| Division 5 — Average Salary — Regular Members | ||
| 3.5.1 | Average Salary | 3-10 |
| 3.5.2 | Salary for average salary purposes | 3-13 |
| 3.5.3 | CSC may use alternative salary for average salary purposes | 3-14 |
| 3.5.4 | When last day of membership counts as a birthday | 3-14 |
| 3.5.5 | Birthdays and salary when a member of the CSS scheme | 3-14 |
| 3.5.6 | Leap year birthdays | 3-15 |
| Division 6 — Average Salary — Casual Members | ||
| 3.6.1 | Average salary — birthdays | 3-16 |
| 3.6.2 | Casual members not paid on a per diem basis — salary for average salary purposes | 3-16 |
| 3.6.3 | Casual members paid on a per diem basis — salary for average salary purposes | 3-17 |
| 3.6.4 | CSC may use alternative salary for average salary purposes | 3-18 |
| 3.6.5 | When last day of membership counts as a birthday | 3-18 |
| 3.6.6 | Birthdays and salary when a member of the CSS scheme | 3-18 |
| 3.6.7 | Leap year birthdays | 3-18 |
| Part 4 — Contributions | ||
| Division 1 — Contributions by Members | ||
| 4.1.1 | When contributions must be made | 4-1 |
| 4.1.2 | What rate of contributions can be paid | 4-1 |
| 4.1.5 | Contributions not allowed to be paid | 4-3 |
| 4.1.6 | Contributions to be paid to CSC | 4-3 |
| 4.1.7 | Substitution of contribution days | 4-3 |
| 4.1.8 | CSC to allow members to choose a contribution rate for arrears in certain circumstances | 4-3 |
| 4.1.9 | Transitional arrangements for members who were maximum benefits members immediately before 1 January 2008 | 4-4 |
| 4.1.10 | Transitional arrangements for members who reached age 70 before 1 July 2011 | 4-4 |
| Division 2 — Contributions on Leave Without Pay | ||
| 4.2.1 | When contributions are payable on leave without pay | 4-5 |
| 4.2.2 | Rates of contributions payable on leave without pay | 4-6 |
| 4.2.4 | Maternity and parental leave without pay — contributions are optional | 4-7 |
| 4.2.5 | Special arrangements for contributions on leave without pay or less than full pay | 4-7 |
| 4.2.6 | Re-instatement of certain members | 4-7 |
| 4.2.7 | Leave without pay savings provisions | 4-8 |
| Division 3 — Productivity Contributions by Employers | ||
| 4.3.1 | When are productivity contributions payable | 4-10 |
| 4.3.2 | Amount of productivity contributions | 4-10 |
| 4.3.5 | Regular member now — regular member last birthday | 4-11 |
| 4.3.6 | Regular member now — casual employee last birthday | 4-13 |
| 4.3.7 | Casual member now | 4-14 |
| 4.3.11 | Contributions to be paid to CSC | 4-15 |
| Part 5 — Benefits | ||
| Division 1 — Benefit Accruals | ||
| 5.1.1 | Member’s benefit accruals | 5-1 |
| 5.1.3 | Former member’s benefit accruals | 5-1 |
| 5.1.6 | Adjustment of benefit accruals where substituted contribution days apply | 5-2 |
| Division 2 — Benefit Accrual Multiples — Regular Members | ||
| 5.2.1 | Calculating benefit accrual multiples | 5-3 |
| 5.2.2 | On-going Multiple | 5-3 |
| 5.2.3 | Fortnightly contribution accrual | 5-4 |
| 5.2.4 | Average accrual | 5-5 |
| 5.2.10 | Additional Cover Multiple | 5-7 |
| 5.2.12 | Preserved Multiple | 5-7 |
| 5.2.14 | Restoration Multiple | 5-8 |
| 5.2.16 | Excess Contribution Multiple | 5-8 |
| 5.2.18 | Unfunded Transfer Multiple | 5-9 |
| 5.2.20 | Membership Transfer Multiple | 5-9 |
| 5.2.22 | CSS Transfer Multiple | 5-9 |
| 5.2.23 | Non-Cash Transfer Multiple | 5-9 |
| 5.2.26 | Reduction Multiple | 5-10 |
| 5.2.27 | Former MBL Multiple | 5-10 |
| Division 3 — Benefit Accrual Multiples — Casual Members | ||
| 5.3.1 | Calculating benefit accrual multiples | 5-11 |
| 5.3.2 | On-going Multiple | 5-11 |
| 5.3.3 | Fortnightly contribution accrual | 5-12 |
| 5.3.4 | Average accrual | 5-12 |
| 5.3.10 | Additional Cover Multiple | 5-14 |
| 5.3.12 | Preserved Multiple | 5-14 |
| 5.3.14 | Restoration Multiple | 5-15 |
| 5.3.16 | Excess Contribution Multiple | 5-15 |
| 5.3.18 | Unfunded Transfer Multiple | 5-16 |
| 5.3.20 | Membership Transfer Multiple | 5-16 |
| 5.3.22 | CSS Transfer Multiple | 5-16 |
| 5.3.23 | Non-Cash Transfer Multiple | 5-16 |
| 5.3.26 | Reduction Multiple | 5-17 |
| 5.3.27 | Former MBL Multiple | 5-17 |
| Division 4 — Invalidity Multiples — Regular Members | ||
| 5.4.1 | Invalidity Multiple | 5-18 |
| Division 5 — Invalidity Multiples — Casual Members | ||
| 5.5.1 | Invalidity Multiple | 5-21 |
| Division 6 — Maximum Benefits | ||
| 5.6.1 | Becoming a maximum benefits member | 5-24 |
| 5.6.2 | Calculating maximum benefits in certain other cases | 5-25 |
| 5.6.5 | Changes in the maximum benefits table | 5-25 |
| 5.6.6 | Reduction Multiple to be disregarded in certain cases | 5-26 |
| 5.6.7 | Special Arrangements for members who are maximum benefits members immediately before 1 January 2008 | 5-26 |
| Division 7 — Australian Federal Police Maximum Benefits | ||
| 5.7.1 | Maximum benefits where adjustment payment received | 5-28 |
| 5.7.2 | Maximum benefits where adjustment payment received — pension taken | 5-29 |
| 5.7.3 | Maximum benefits where adjustment payment received — invalidity pensioner | 5-29 |
| 5.7.4 | Maximum benefits where adjustment payment received — | 5-30 |
| 5.7.5 | Maximum benefits where adjustment payment received — low salary, invalidity or death | 5-30 |
| 5.7.6 | Maximum benefits where adjustment payment received — preserved benefit | 5-31 |
| 5.7.7 | Changes in the maximum benefits table | 5-32 |
| 5.7.8 | Reduction Multiple to be disregarded in certain cases | 5-32 |
| Part 6 — Member’s Benefit Options | ||
| Division 1 — Resignation, etc — Benefit Options | ||
| 6.1.1 | Benefit options | 6-1 |
| Division 2 — Voluntary Retirement, etc — | ||
| 6.2.1 | Normal benefit options | 6-3 |
| 6.2.3 | Benefit options — certain other cases | 6-4 |
| Division 3 — Involuntary Retirement Benefit Options | ||
| 6.3.1 | Benefit options — before minimum retiring age | 6-6 |
| 6.3.3 | Benefit options — after minimum retiring age | 6-7 |
| Division 4 — Eligibility of Fixed-term Employees for Involuntary Retirement Benefits | ||
| 6.4.1 | Eligibility for involuntary retirement benefit — appointment or employment not renewed | 6-9 |
| 6.4.4 | Eligibility for involuntary retirement benefit where appointment is terminated | 6-11 |
| 6.4.5 | Date of cessation in certain circumstances | 6-11 |
| 6.4.7 | Other provisions | 6-12 |
| 6.4.9 | Savings provisions | 6-12 |
| Division 5 — Invalidity Retirement Benefit Options | ||
| 6.5.1 | Benefit options — before age 60 | 6-13 |
| 6.5.2 | Benefit options — after age 60 | 6-13 |
| 6.5.3 | Benefit option — limited benefits member | 6-13 |
| Division 6 — Sale or Transfer of Assets Benefit Options | ||
| 6.6.1 | Benefit options — PSS membership continues | 6-15 |
| 6.6.2 | Benefit options — PSS membership ceases | 6-15 |
| 6.6.3 | Benefit options — Continues in employment, but does not change employer | 6-15 |
| 6.6.4 | Benefit options — Involuntary retirement before 1 July 2000 | 6-16 |
| 6.6.5 | Benefit options — Circumstances other than on involuntary retirement, and involuntary retirement on or after 1 July 2000 | 6-17 |
| Division 8 — Transfers to Other Superannuation Schemes | ||
| 6.8.1 | Agreements relating to eligible superannuation schemes | 6-21 |
| 6.8.5 | Savings provisions | 6-22 |
| 6.8.6 | Transfer to an eligible superannuation scheme — member | 6-22 |
| 6.8.7 | Transfer to an eligible superannuation scheme — preserved benefit member | 6-22 |
| 6.8.8 | Conditions of transfer to an eligible superannuation scheme | 6-22 |
| 6.8.10 | Joining an approved superannuation scheme | 6-23 |
| 6.8.11 | Joining an authorised superannuation scheme | 6-23 |
| 6.8.12 | CSC may replace an eligible superannuation scheme that has ceased to exist | 6-24 |
| Division 9 — Treatment of Excess Contribution Multiples | ||
| 6.9.1 | When Excess Contribution Multiple included in the benefit accrual multiple | 6-26 |
| 6.9.3 | When all or part of an Excess Contribution Multiple refunded | 6-26 |
| 6.9.6 | Effect of lump sum on accumulated member contributions and maximum benefit status | 6-26 |
| Division 10 — Benefit options on choosing to cease to be a member | ||
| 6.10.1 | Benefits options on choosing to cease to be a member | 6-28 |
| Part 7 — Death Benefits | ||
| Division 1 — Death of a Member | ||
| 7.1.1 | Spouse’s benefit options — with or without eligible children | 7-1 |
| 7.1.3 | Children eligible for benefit — not living with spouse or | 7-2 |
| 7.1.5 | No spouse or eligible or partially dependent children | 7-2 |
| Division 2 — Death of a Limited Benefits Member | ||
| 7.2.1 | Spouse’s benefit options — with or without children | 7-4 |
| 7.2.2 | Children eligible for benefit — not living with spouse or where there is no spouse | 7-4 |
| 7.2.4 | No spouse or eligible or partially dependent children | 7-4 |
| Division 3 — Death of a Pensioner | ||
| 7.3.1 | Pensioner survived by a spouse and/or children eligible for benefits | 7-5 |
| 7.3.3 | Pensioner not survived by eligible dependents, or no further benefits payable | 7-5 |
| 7.3.7 | Death of a spouse in receipt of pension who is survived by children | 7-6 |
| Division 4 — Death of a Preserved Benefit Member | ||
| 7.4.1 | Spouse’s benefit options — with or without children | 7-7 |
| 7.4.5 | Children’s benefit — not living with spouse or where there is no spouse | 7-8 |
| 7.4.7 | No spouse or children entitled to benefits | 7-8 |
| Part 8 — Preserved Benefits | ||
| Division 1 — Access to the Full Amount of a Preserved Benefit | ||
| 8.1.1 | When a preserved benefit becomes payable | 8-1 |
| 8.1.3 | Amount of preserved benefit | 8-2 |
| Division 2 — Benefit Options Relating to Preserved Benefits | ||
| 8.2.1 | Benefit options — on reaching certain ages | 8-3 |
| 8.2.2 | Benefit options — on invalidity | 8-3 |
| 8.2.3 | Benefit options — on death of a preserved benefit member | 8-3 |
| 8.2.4 | No benefit option — departed temporary resident | 8-4 |
| 8.2.5 | Transitional benefit options for certain pre-1 July 1996 preserved benefits members | 8-4 |
| Division 3 — Early Access to Part of a Preserved Benefit | ||
| 8.3.1 | Access to accumulated member contributions | 8-5 |
| 8.3.5 | Access to all or part of preserved benefit | 8-5 |
| 8.3.7 | Further payments | 8-6 |
| Division 4 — Early Access to Preserved Benefit on Involuntary Retirement after Sale or Transfer of Assets | ||
| 8.4.1 | Benefit options for certain preserved benefit members on subsequent retrenchment | 8-7 |
| 8.4.2 | Benefit options on retrenchment before 1 July 2000 and before minimum retiring age | 8-7 |
| 8.4.3 | Benefit options on retrenchment on or after 1 July 2000 and before minimum retiring age | 8-8 |
| 8.4.4 | Benefit options on retrenchment after minimum retiring age | 8-8 |
| Division 5 — Cessation of Preserved Benefits | ||
| 8.5.1 | Preserved benefit ceases to be applicable | 8-10 |
| 8.5.2 | Application for invalidity benefits | 8-10 |
| 8.5.4 | Application by a preserved benefit member for a Membership Transfer Multiple | 8-10 |
| 8.5.5 | CSC may apply a Membership Transfer Multiple in certain cases | 8-11 |
| 8.5.6 | Combining preserved benefits | 8-11 |
| Division 6 — Preserved Benefit Increases | ||
| 8.6.1 | Funded preserved benefit increases | 8-12 |
| 8.6.2 | Unfunded preserved benefit increases | 8-12 |
| Part 9 — Pension Payments | ||
| Division 1 — When Pensions are Paid | ||
| 9.1.1 | Payment of former member and reversionary pensions | 9-1 |
| 9.1.2 | Payment of partial invalidity pensions | 9-1 |
| 9.1.4 | Fortnightly instalments of pension | 9-1 |
| Division 2 — Calculating Retirement and Preserved Benefit Pensions | ||
| 9.2.1 | Calculating age, involuntary and sale or transfer retirement pensions | 9-2 |
| 9.2.3 | Calculating invalidity pensions | 9-3 |
| 9.2.6 | Calculating preserved benefit pensions | 9-3 |
| Division 3 — Calculating Pensions Payable on Death | ||
| 9.3.1 | Percentage rate of pension according to relationship(s) and choice of Reduced Pension | 9-5 |
| 9.3.2 | Calculating pensions following the death of a member | 9-5 |
| 9.3.4 | Conversion of pension to lump sum by spouse | 9-6 |
| 9.3.5 | Calculating pensions following the death of a pensioner | 9-6 |
| 9.3.8 | Calculating pensions for a partially dependant child or children | 9-8 |
| 9.3.9 | Calculating pensions following the death of a preserved benefit member | 9-8 |
| 9.3.10 | Calculating children’s pensions following the death of a spouse in receipt of pension | 9-8 |
| 9.3.11 | Reduced reversionary pension following the death of a pensioner | 9-9 |
| Division 4 — Apportioning Pensions | ||
| 9.4.1 | Apportioning pensions | 9-11 |
| 9.4.2 | Re-apportioning pensions in special circumstances | 9-11 |
| Division 5 — Adjusting Pensions — Number of Beneficiaries Changes | ||
| 9.5.1 | Adjusting spouse’s pension when a child ceases to be eligible | 9-12 |
| 9.5.2 | Adjusting children’s pension where a child ceases to be eligible | 9-12 |
| 9.5.3 | Adjusting partially dependent children’s pension | 9-13 |
| 9.5.4 | Adjusting pensions where additional dependants commence | 9-13 |
| 9.5.5 | Final benefits when no remaining eligible beneficiaries | 9-13 |
| Division 6 — Pension Increases | ||
| 9.6.1 | Calculating July pension increases | 9-14 |
| 9.6.3 | Calculating January pension increases | 9-15 |
| 9.6.5 | Adjusting partial invalidity pensions | 9-15 |
| Part 10 — Medical and Invalidity Matters | ||
| Division 1 — New Members’ State of Health | ||
| 10.1.1 | Assessing new members’ state of health | 10-1 |
| Division 2 — Limited Benefits Membership | ||
| 10.2.1 | Member becoming a limited benefits member | 10-2 |
| 10.2.2 | Period of limited benefits membership | 10-2 |
| 10.2.3 | Notification of limited benefits membership | 10-2 |
| 10.2.5 | Failure to meet requirements of CSC | 10-3 |
| Division 3 — Additional Death and Invalidity Cover | ||
| 10.3.1 | CSC to arrange policy | 10-4 |
| 10.3.2 | Applying for additional death and invalidity cover | 10-4 |
| 10.3.5 | Advice to CSC and member | 10-4 |
| 10.3.6 | Variation of additional death and invalidity cover | 10-4 |
| 10.3.8 | Maximum amount of additional death and invalidity cover | 10-5 |
| 10.3.10 | Cessation of additional death and invalidity cover | 10-5 |
| 10.3.11 | Claims by CSC | 10-6 |
| Division 4 — Additional Cover Premiums | ||
| 10.4.1 | Additional cover premiums by members | 10-7 |
| 10.4.3 | Additional cover premiums by employers | 10-7 |
| 10.4.4 | CSC to advise additional cover premium rates | 10-7 |
| 10.4.5 | Payment of additional cover premiums | 10-8 |
| Division 5 — Partial Invalidity Pensions | ||
| 10.5.1 | Entitlement to partial invalidity pension | 10-9 |
| 10.5.2 | Partial invalidity pension under the Superannuation Act 1976 | 10-9 |
| 10.5.3 | Former invalidity pensioner again becoming a member | 10-9 |
| 10.5.5 | Former invalidity pensioner — salary not decreased or CSC not wholly satisfied | 10-10 |
| 10.5.7 | Regular member — salary decreased for health reasons | 10-10 |
| 10.5.9 | Regular member — salary not decreased or CSC not wholly satisfied | 10-11 |
| 10.5.11 | Adjustment of partial invalidity pensions | 10-12 |
| 10.5.13 | Partial invalidity pension previously payable under the Superannuation Act 1976 | 10-13 |
| 10.5.14 | Non payment when CSC requirements not met | 10-13 |
| 10.5.17 | Suspension of partial invalidity pension payments | 10-13 |
| 10.5.18 | Cessation of partial invalidity pension payments | 10-14 |
| Division 6 — Invalidity Assessment Panels | ||
| 10.6.1 | Establishing Assessments Panels | 10-15 |
| 10.6.3 | CSC responsibilities to Assessment Panel | 10-15 |
| 10.6.4 | Role of an Assessment Panel | 10-15 |
| Division 7 — Invalidity Retirement Process | ||
| 10.7.1 | Clear entitlement to invalidity benefits | 10-18 |
| 10.7.2 | Reasonable doubt regarding entitlement to invalidity benefits | 10-18 |
| 10.7.6 | Deferral of decisions | 10-19 |
| 10.7.7 | Decision to be advised to member and employer | 10-19 |
| Division 8 — Payment of Preserved Benefits on Invalidity | ||
| 10.8.1 | Clear entitlement to invalidity benefits | 10-20 |
| 10.8.2 | Reasonable doubt regarding entitlement to invalidity retirement benefits | 10-20 |
| 10.8.4 | Decision to be advised to former member | 10-20 |
| Division 8A — Payment of Associate Preserved Benefits on Invalidity | ||
| 10.8A.1 | Clear entitlement to invalidity benefits | 10-21 |
| 10.8A.2 | Reasonable doubt regarding entitlement to associate preserved benefits | 10-21 |
| 10.8A.4 | Decision to be advised to associate | 10-21 |
| Division 9 — Deemed Invalidity Retirement Process | ||
| 10.9.1 | Clear entitlement to invalidity benefits | 10-22 |
| 10.9.2 | Reasonable doubt regarding entitlement to invalidity retirement benefits | 10-22 |
| Division 10 — Pre-Assessment Payments | ||
| 10.10.1 | Entitlement to pre-assessment payments | 10-23 |
| 10.10.6 | Rate of pre-assessment payments — first 6 months | 10-23 |
| 10.10.8 | Rate of pre-assessment payments after first 6 months | 10-24 |
| 10.10.9 | Period pre-assessment payments to be made | 10-24 |
| Division 11 — Reduction or Suspension of Invalidity Pension | ||
| 10.11.1 | Invalidity pensioner to provide information | 10-26 |
| 10.11.5 | Suspension due to failure to provide information | 10-26 |
| 10.11.8 | Cancellation of suspended pension | 10-27 |
| 10.11.9 | Invalidity pension rate to be reduced or suspended | 10-27 |
| Division 12 — Non-disclosure of Information | ||
| 10.12.1 | Non-disclosure by member | 10-30 |
| 10.12.2 | Non-disclosure by former member | 10-30 |
| 10.12.3 | Notification of limited benefits membership | 10-31 |
| Part 11 — Additional Accumulations | ||
| Division 1 — Transfers into the PSS Scheme | ||
| 11.1.1 | Amounts that may be transferred | 11-1 |
| 11.1.2 | Payments in respect of performance pay or productivity contributions | 11-1 |
| 11.1.3 | Payments to be paid into the PSS Fund | 11-1 |
| 11.1.4 | Accumulation of transfer amount and preserved amount | 11-1 |
| Division 2 — Transfer Amounts — Benefits where | ||
| 11.2.1 | Benefit entitlement on cessation | 11-3 |
| 11.2.3 | Payment of accumulated transfer amount prior to cessation | 11-3 |
| 11.2.4 | Payment of preserved accumulated transfer amount | 11-4 |
| 11.2.4C | Fees for payment of accumulated transfer amounts | 11-4 |
| 11.2.5 | Payment of accumulated transfer amount in relation to a release authority | 11-4 |
| Division 3 — Transfer Amounts — Benefits where | ||
| 11.3.1 | Benefit entitlement on cessation | 11-5 |
| 11.3.4 | Member on leave without pay on 31 December 1995, etc | 11-6 |
| 11.3.5 | Pension benefits | 11-6 |
| 11.3.7 | Lump sum benefits | 11-7 |
| 11.3.8 | Invalidity benefits | 11-7 |
| 11.3.10 | Maximum benefits | 11-78 |
| 11.3.12 | Payment of preserved benefits to former member | 11-9 |
| 11.3.16 | Benefits on death of member | 11-10 |
| 11.3.22 | Benefits on death — preserved benefits | 11-11 |
| 11.3.25 | Benefits on death of pensioner | 11-11 |
| 11.3.26 | Benefits on death — additional reversionary pension not payable | 11-11 |
| Division 4 — Additional contributions after age 70 before | ||
| 11.4.1 | When additional contributions may be made | 11-14 |
| 11.4.3 | What rate of additional contributions can be paid | 11-14 |
| 11.4.5 | Additional contributions not allowed to be paid |
| 11.4.6 | Additional contributions to be paid to CSC | 11-14 |
| 11.4.7 | Substitution of contribution days | 11-14 |
| 11.4.8 | Accumulation of additional contributions and preserved additional contributions | 11-14 |
| 11.4.9 | Benefit entitlement on cessation | 11-15 |
| 11.4.10A | Roll-over of Accumulated Additional Contributions | 11.15 |
| 11.4.11 | Payment of Accumulated Additional Contributions in relation to a release authority | 11-15 |
| Division 5 — Benefits where performance pay or | ||
| 11.5.1 | Benefit entitlement on cessation — performance pay or productivity contributions | 11-16 |
| 11.5.3 | Payment of preserved accumulated transfer amount — performance pay or productivity contributions | 11-16 |
| 11.5.4 | Employer component of preserved benefits to be preserved | 11-16 |
| 11.5.5 | Payment of accumulated transfer amount in relation to a release authority | 11-16 |
| Part 12 — General Benefit Provisions | ||
| Division 1 — Choosing Benefit Options | ||
| 12.1.1 | When a benefit option may be chosen | 12-1 |
| 12.1.2 | Who can choose on behalf of a member or a child etc | 12-1 |
| 12.1.4 | Changing a benefit option choice | 12-2 |
| 12.1.6 | Cancelling a commutation election | 12-2 |
| Division 2 — Board’s Powers Relating to Benefits | ||
| 12.2.1 | Benefits in unusual circumstances | 12-3 |
| 12.2.1A | Transitional arrangements for benefits in relation to members | 12-3 |
| 12.2.2 | Paying benefits to legal personal representative | 12-3 |
| 12.2.3 | Payment of benefits to eligible roll-over fund where no instructions | 12-3 |
| 12.2.4 | Payment of unclaimed benefits to Commissioner of Taxation or relevant authority | 12-4 |
| 12.2.5 | Withholding benefits | 12-4 |
| 12.2.6 | CSC may determine break-up of part payments | 12-4 |
| 12.2.7 | Application of the Superannuation Contributions Tax | 12-4 |
| Division 3 — Additional Interest | ||
| 12.3.1 | Additional interest for late payment | 12-6 |
| 12.3.2 | CSC to decide interest rates, etc | 12-6 |
| 12.3.3 | Additional interest to form part of benefit | 12-6 |
| Division 4 — Early Release to Members of Benefits on Severe Financial Hardship and Compassionate Grounds | ||
| 12.4.1 | A member may obtain early release of benefits on grounds of severe financial hardship or compassionate grounds | 12-7 |
| 12.4.3 | Early release lump sum must not exceed available early release amount | 12-7 |
| 12.4.4 | Preserved benefits and early release | 12-7 |
| 12.4.5 | Final benefits must be reduced to take account of early release | 12-7 |
| 12.4.8 | Amounts payable to Commonwealth to take into account amounts paid on early release | 12-8 |
| Part 13 — Review of Decisions | ||
| Division 1 — Reconsideration Advisory Committees | ||
| 13.1.1 | Establishing Reconsideration Advisory Committees | 13-1 |
| 13.1.3 | CSC responsibilities to Reconsideration Advisory Committees | 13-1 |
| 13.1.4 | Recommendation by Reconsideration Advisory Committees | 13-1 |
| Division 2 — Reconsidering Delegate’s Decisions | ||
| 13.2.1 | Request for reconsideration | 13-2 |
| 13.2.3 | Reconsideration of decision of delegate | 13-2 |
| 13.2.4 | Decision to be notified to affected person | 13-2 |
| Division 3 — Reconsidering CSC Decisions | ||
| 13.3.1 | Request for reconsideration | 13-3 |
| 13.3.4 | Clear decision in favour of person | 13-3 |
| 13.3.5 | Invalidity Assessment Panel involved in original decision | 13-3 |
| 13.3.7 | Reconsideration of decision of CSC | 13-4 |
| 13.3.8 | Decision to be notified to affected person | 13-4 |
| Division 4 —CSC Initiated Reconsiderations | ||
| 13.4.1 | CSC may initiate a reconsideration of a decision | 13-5 |
| Part 14 — CSS Transferees | ||
| Division 1 — Commencement of Membership | ||
| 14.1.1 | Day on which membership commences | 14-1 |
| 14.1.2 | Election and declaration under the Superannuation Act 1976 | 14-3 |
| Division 2 — CSS Transfer Multiples | ||
| 14.2.1 | Entitlement to CSS Transfer Multiple | 14-4 |
| 14.2.2 | Calculation of a CSS Transfer Multiple | 14-4 |
| 14.2.3 | Primary element of CSS Transfer Multiple | 14-4 |
| 14.2.5 | Accrual element of CSS Transfer Multiple | 14-7 |
| 14.2.6 | Additional Accruals | 14-8 |
| Division 3 — Maximum Benefits | ||
| 14.3.1 | Calculating maximum benefits for certain CSS transferees | 14-9 |
| Division 4 — Contribution Matters | ||
| 14.4.1 | CSS contributions to count as member contributions | 14-10 |
| 14.4.2 | Contribution days to count | 14-10 |
| 14.4.3 | Contribution due days to count | 14-10 |
| 14.4.4 | Default rate of contributions | 14-10 |
| Part 15 — Commutation of pension: | ||
| Division 1 — Commutation of former member’s pension | ||
| 15.1.1 | Election | 15-1 |
| 15.1.3 | Surcharge Commutation Amount | 15-1 |
| 15.1.4 | Entitlement to lump sum benefit | 15-1 |
| 15.1.6 | Reduction of pension | 15-2 |
| 15.1.7 | One election per assessment | 15-2 |
| 15.1.8 | Elections made before the first pension payday in a financial year | 15-2 |
| 15.1.9 | Conversion factor in relation to Surcharge Commutation Amount | 15-2 |
| Division 2 — Commutation of spouse’s pension | ||
| 15.2.1 | Election | 15-3 |
| 15.2.3 | Surcharge Commutation Amount | 15-3 |
| 15.2.4 | Entitlement to lump sum benefit | 15-3 |
| 15.2.6 | Reduction of pension | 15-4 |
| 15.2.7 | One election per assessment | 15-4 |
| 15.2.8 | Elections made before the first pension payday in a financial year | 15-4 |
| 15.2.9 | Part of pension | 15-4 |
| 15.2.10 | Method for reduction of spouse’s pension in relation to Surcharge Commutation Amount | 15-4 |
| Division 3 — Commutation of child’s pension | ||
| 15.3.1 | Election | 15-5 |
| 15.3.3 | Surcharge Commutation Amount | 15-5 |
| 15.3.4 | Entitlement to lump sum benefit | 15-5 |
| 15.3.6 | Reduction of pension | 15-6 |
| 15.3.7 | One election per assessment | 15-6 |
| 15.3.8 | Elections made before the first pension payday in a financial year | 15-6 |
| 15.3.9 | Part of pension | 15-6 |
| 15.3.10 | Method for reducing pension in relation to Surcharge Commutation Amount | 15-6 |
| Part 16 — Family Law Superannuation Splitting | ||
| Division 1 — Words and Phrases Used in this Part | ||
| 16.1.1 | Explanation of certain words and phrases | 16-1 |
| Division 2 — Benefits for non-member spouse — associate pension or preserved benefit | ||
| 16.2.1 | Associate pension or preserved benefit for non-member spouse | 16-5 |
| 16.2.3 | Associate pension for non-member spouse if operative time in payment phase | 16-7 |
| 16.2.9 | Associate preserved benefit if operative time in growth phase | 16-8 |
| 16.2.10 | Associate benefit if operative time in both payment and growth phase | 16-8 |
| Division 3 — Benefits for non-member spouse — associate preserved benefit | ||
| 16.3.1 | Associate preserved benefit | 16-9 |
| 16.3.4 | Benefit options — on reaching certain ages | 16-11 |
| 16.3.6 | Benefit options — terminal medical condition or incapacity | 16-12 |
| 16.3.8 | Payment of lump sum on death of a non-member spouse | 16-13 |
| 16.3.9 | Payment of lump sum — departed temporary resident | 16-13 |
| 16.3.10 | Access to all or part of associate preserved benefit | 16-13 |
| 16.3.13 | Payment of amounts by CSC to the Commonwealth | 16-13 |
| Division 4 — Reduction of benefits for member spouse — operative time during growth phase | ||
| 16.4.1 | Operative time during growth phase — reduction of benefits | 16-14 |
| 16.4.2 | Reduction of accumulated contributions etc | 16-14 |
| 16.4.3 | Reduction of benefit multiple where member spouse not a preserved benefit member | 16-14 |
| 16.4.4 | Reduction of maximum benefits on cessation of membership | 16-14 |
| 16.4.5 | Reduction of unfunded preserved benefit where member spouse is a preserved benefit member | 16-15 |
| 16.4.6 | Reduction not to affect later non-standard pension | 16-15 |
| Division 5 — Reduction of benefits for member spouse — operative time during growth phase — reduction where original interest is entitlement to associate preserved benefit | ||
| 16.5.1 | Operative time during growth phase — reduction where original interest is entitlement to associate preserved benefit | 16-16 |
| Division 6 — Reduction of benefits for member spouse — operative time during payments phase — reduction of pension | ||
| 16.6.1 | Operative time during payment phase — reduction of pension | 16-17 |
| Division 6A — Reduction of benefits for member spouse — operative time in payment and growth phase | ||
| 16.6A.1 | Operative time in payment and growth | 16-18 |
| Division 7 — Pension factor tables | ||
| Division 8 — Methods and Factors used to determine scheme value in relation to member spouse | ||
| 16.8.1 | Member | 16-26 |
| 16.8.2 | Preserved benefit member eligible for benefit under paragraph 8.2.1(A) | 16-27 |
| 16.8.3 | Preserved benefit member not eligible for benefit under paragraph 8.2.1(A) | 16-28 |
| 16.8.4 | Associate | 16-29 |
| 16.8.5 | Pensioner | 16-29 |
| 16.8.6 | Tables of valuation factors | 16-31 |
| Part 17 — Release of Benefits: Payment of a Deferred Tax Liability | ||
| Division 1 — Release of Benefits to Meet a Deferred Tax Liability | ||
| 17.1.1 | Release of benefits under a release authority | 17-1 |
| 17.1.2 | Election specifying which benefit is to be reduced | 17-1 |
| 17.1.4 | Limit on amount that may be released | 17-2 |
| 17.1.6 | Amount that may be released | 17-2 |
| Part 18 — Transitional Provisons | ||
| Division 1 — Benefit Options relating to preserved benefits | ||
| 18.1.1 | Benefit Options relating to preserved benefits | 18-1 |
PART 1 — INTRODUCTION
| Understanding these Rules |
Division 1
Structure of the Rules
1.1.1 These Rules have been divided into 16 Parts, each dealing with a major aspect of the operation of the PSS scheme.
| Guide to the 16 Parts of the Rules | ||||
| Part | Title | Deals With | ||
| 1 | Introduction | The structure of the Rules and defines special terms and phrases, and some concepts, used in the Rules. | ||
| 2 | Membership | How you become a member of the PSS scheme and what the different types of members are. | ||
| 3 | Annual Salary | The different forms of salary used to determine the amount of contributions paid and benefits received. | ||
| 4 | Contributions | When and how much contributions are paid by members, when they cannot be paid and when they are optional. Also deals with employer, or productivity, contributions. | ||
| 5 | Benefits | How to calculate a member’s benefit | ||
| 6 | Member’s Benefit Options | When and how a member’s benefit can be taken which varies depending on the reason for ceasing membership. | ||
| 7 | Death Benefit Options | When and how beneficiaries or legal representatives can receive a deceased member’s benefit or any residual benefit following the death of a PSS pensioner or former member. | ||
| 8 | Preserved Benefits | When and how benefits that have been compulsorily or optionally preserved in the PSS scheme can be taken. Also covers preserved benefit increases. | ||
| 9 | Pensions | Converting benefits into pensions, especially how to work out pensions where independent beneficiaries are concerned. Also covers pension increases. | ||
| 10 | Medical and Invalidity Matters | Medical type issues of the PSS scheme including entry medical standards, limited benefits membership, additional medical cover, partial invalidity pensions and the invalidity retirement process. | ||
| 11 | Additional Accumulations | How amounts transferred to the PSS scheme accumulate over time and the options for payment of those amounts on ceasing membership. | ||
| 12 | General Benefit Provisions | General conditions relating to, among others, making and changing benefit choices, beneficiaries and additional interest for late payment | ||
| 13 | Review of Decisions | The internal review mechanisms available to have a decision of CSC or its delegate reconsidered. | ||
| 14 | CSS Transferees | The carry-over rights of members who transferred to the PSS scheme from the old Commonwealth Superannuation Scheme in relation to salary and contributions. | ||
| 15 | Commutation of pension: Payment of Surcharge Liability | Allowing a person who receives a surcharge assessment while in receipt of pension to commute that pension to pay the surcharge liability to the ATO. | ||
| 16 | Family Law Superannuation Splitting | The creation of a separate interest in the PSS for a non-member spouse and subsequent reduction of the benefit of a member spouse following the receipt of an agreement or court order as a result of Family Law actions. | ||
1.1.2 Each Part is further divided into Divisions addressing unique groupings within the Part and each Division is made up of Rules containing specific provisions; Rules do not necessarily have their own Rule headings.
1.1.3 The Rules have been numbered so that the first number refers to the Part number, the second refers to the Division number within that Part and the third to the Rule number within that Division. For example, Rule 6.3.2 is the second Rule in Division 3 of Part 6 of the Rules.
1.1.4 There are several notes, diagrams and guides within the Rules to help you understand the more complicated superannuation concepts or to warn you if you need to also look in another area of the Rules. However, these aids (including Part, Division and Rule headings) do not form part of the Rules.
1.1.5 Tables on the other hand form part of the Rules and are used to provide factors or other similar information. Examples also form part of the Rules and have been included to demonstrate a practical application of a particular rule or the combined effect of a particular Division or Part.
| Words and Phrases Used in these Rules |
Division 2
Explanations of certain words and phrases
1.2.1 Because some words and phrases have a special meaning when used in these Rules they have been explained below. They appear throughout the Rules in bold print to remind you they have a special meaning.
accumulated funded in relation to a member or a preserved benefit member means
productivity contributions the sum of:
·the funded productivity contributions that have been, or are deemed to have been, paid or have become payable, in respect of the person on or after his/her first day of membership less income tax plus any tax offset amount(s) as determined by CSC; and
·the amount of any accumulated funded productivity contributions included in a preserved benefit applicable to the person immediately before last becoming a member, plus the amount of any interest up to his/her first day of membership in accordance with a determination or determinations by CSC as to rates of interest and the method of allocation; and
·the amount of any accumulated funded productivity contributions accrued on last becoming an invalidity pensioner by a person who was an invalidity pensioner immediately before becoming a member; and
·any amount that is funded productivity contributions and interest under the Superannuation Act 1976, as defined in section 110Q of that Act, included in a transfer of assets in respect of him/her to CSC under section 248 of that Act; and
·the amount calculated under paragraph 11.3.29(a) (if any); and
·the interest (if any) on these amounts in accordance with a determination or determinations by CSC as to rates of interest and method of allocation;
accumulated funded productivity contributions are to be taken to be accumulated funded employer contributions for the purposes of the definition of accumulated funded contributions in Section 3 of the Superannuation Act 1990.
accumulated member in relation to a member or a preserved benefit member, means
contributions the sum of the following cumulative amounts taking into account any reductions that apply under rule 16.4.2(a):
(a) the cumulative amounts are:
·contributions that have been, or are deemed to have been, paid or have become payable, by the member or preserved benefit member on or after his/her first day of membership; and
·the amount of any accumulated member contributions included in a preserved benefit applicable to the person immediately before last becoming a member, plus the amount of any interest up to his/her first day of membership in accordance with a determination or determinations by CSC as to rates of interest and the method of allocation; and
·the amount of any accumulated member contributions accrued before last becoming an invalidity pensioner by, and not refunded to, a person who was an invalidity pensioner immediately before becoming a member; and
·any amount that is the member’s paid accumulated contributions under the Superannuation Act 1976 included in a transfer of assets in respect of him/her to CSC under section 248 of that Act; and
·the amount calculated under paragraph 11.3.29(b) (if any); and
·the interest (if any) on these amounts in accordance with a determination or determinations by CSC as to rates of interest and method of allocation.
accumulated productivity in relation to a member or a preserved benefit member, means
contributions the sum of the accumulated funded productivity contributions and the accumulated unfunded productivity contributions taking into account any reductions that apply under rule 16.4.2(b).
accumulated transfer means:
amount
·in relation to a member — the transfer amount relating to the member plus accumulated interest calculated under Rule 11.1.4, taking into account any reductions that apply under paragraph 16.4.2(c).
·in relation to a preserved benefit member — the amount so preserved in the PSS scheme plus accumulated interest calculated under Rule 11.1.5, as taking into account any reductions that apply under paragraph 16.4.2(c).
accumulated unfunded in relation to a member or a preserved benefit member,
productivity contributions means the sum of:
·any amount that is unfunded productivity benefits for the purpose of determining a member’s CSS transfer multiple under Rule 14.2.2; or
·any amount that is the notional interim benefit under the Superannuation (Productivity Benefit) Act 1988 in the case of a person to whom an unfunded transfer multiple applied on his/her first day of membership under Rule 5.2.20; or
·the amount of any accumulated unfunded productivity contributions included in a preserved benefit applicable to the person immediately before last becoming a member; or
·the amount of any accumulated unfunded productivity contributions accrued on last becoming an invalidity pensioner by a person who was an invalidity pensioner immediately before becoming a member; and
·the interest (if any) on these amounts in accordance with a determination or determinations by CSC as to rates of interest and method of allocation.
additional accumulation (see Rule 16.1.2)
amount
additional accumulation (see Rule 16.1.2)
component
amount includes a nil amount.
approved authority has the same meaning as in the Superannuation Act 1990.
approved deposit fund has the same meaning as in the SIS Act.
approved medical means a medical practitioner approved by CSC for the
practitioner purposes of the Deed and the Rules.
approved superannuation means:
scheme
·a superannuation scheme, approved by the Minister under Section 33C of the Superannuation Act 1990, providing benefits for persons who are employed by, or are members of the staff of, an authority or body; and includes
·for the purposes of Divisions 2 and 3 of Part 5 and Rule 10.1.1 a superannuation scheme approved by the Minister under Section 159 of the Superannuation Act 1976.
APS Agency means an Agency within the meaning of the Public Service Act 1999.
APS employee has the same meaning as in the Public Service Act 1999.
assessment has the same meaning as in the Superannuation Contributions Tax (Assessment and Collection) Act 1997.
associate a person who has an entitlement to an associate benefit.
associate benefit (see Rule 16.1.2)
associate preserved (see Rule 16.1.2)
benefit
associate preserved (see Rule 16.1.2)
pension
associate standard (see Rule 16.1.2)
pension
authorised superannuation means a superannuation scheme, declared by the Minister under
scheme Section 33G of the Superannuation Act 1990 to be an authorised superannuation scheme, providing benefits for persons
who are employed by, or are members of the staff of, an authority or body.
available early release in relation to a member at a particular time, means the difference
amount between the member’s early release amount at that time and the member’s early release deduction amount at that time.
average salary is that applicable under Division 5 of Part 3 to a regular member and under Division 6 of Part 3 to a casual member.
base amount (see Rule 16.1.2)
basic salary of a member means:
(a) the amount, or the element or elements of remuneration, ascertained under the determination of basic salary made by CSC under the Rules applicable at 30 June 1995 (unless any one of paragraphs (b) to (d) applies in relation to the member); and
(b) if Rule 1.2.3 applies in relation to the member—the amount, or the element or elements of remuneration, ascertained under the determination mentioned in that Rule (unless paragraph (c) or (d) applies in relation to the member); and
(c) if Rule 1.2.4 applies in relation to the member—the amount ascertained under the determination mentioned in that Rule (unless paragraph (d) applies in relation to the member); and
(d) if the member and his/her designated employer have agreed on an amount to be his/her basic salary—that amount.
Boardmeans the board established under section 20 of the Superannuation Act 1990 as in force before its repeal by the Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011.
casual member means a PSS member who is:
·not a regular member and is not entitled to holiday leave and sick leave in his/her job; or
·a PSS member who is paid fees on a daily basis in respect of an office or position.
Comcare means the Commission for the Safety, Rehabilitation and Compensation of Commonwealth Employees.
compassionate ground has the same meaning as in regulation 6.01 of the Superannuation Industry (Supervision) Regulations 1994.
compensation leave means any period during which a person is absent full-time from his/her employment due to an incapacity for work resulting from:
·an injury in respect of which compensation is payable under section 19 or 22 of the Safety, Rehabilitation and Compensation Act 1988 or the Safety, Rehabilitation and Compensation (Defence-related Claims) Act 1988; or
·a service injury or disease (within the meaning of the Military Rehabilitation and Compensation Act 2004) in respect of which the person is receiving compensation under section 86 (part-time Reservists), 87 (incapacitated cadets and declared members) or 127 (former member maintained in hospital) of that Act; or
·any period in respect of which persons not covered by those Acts are receiving similar compensation payments.
contribution day means:
·the Thursday that falls on 5 July 1990, and each succeeding alternate Thursday (see also rule 4.1.7); or
·another day that is determined by CSC to be a contribution day in relation to a member who transfers out of the PSS scheme on the sale or transfer of all or part of a particular organisation, business, service, asset or function; and
·a contribution day for the purposes of the Superannuation Act 1976 referred to in Rule 14.4.3.
contribution due day means:
·a contribution day on which a member is required to pay contributions under Part 4; or
·a contribution day for the purposes of the Superannuation Act 1976 referred to in Rule 14.4.3; or
·a contribution day on which a no-TFN member would have been required to pay contributions under Part 4 if they were not a no-TFN member; or
·a contribution day on which a zero contributions member would have been required to pay contributions under Part 4 if they were not a zero contributions member.
CSC (short for Commonwealth Superannuation Corporation) has the same meaning as in the Governance of Australian Government Superannuation Schemes Act 2011.
CSS scheme means the superannuation scheme established by the Superannuation Act 1976, commonly referred to as the Commonwealth Superannuation Scheme.
cumulative has a meaning affected by Rule 1.2.5.
death benefit accrual in relation to a deceased member, means the benefit applicable under Rule 5.1.5.
deceased limited benefits means a limited benefits member who died before ceasing
member to be a limited benefits member.
deceased member means a member who died before ceasing to be a member but does not include a deceased limited benefits member.
deceased pensioner means a former member who, immediately before his/her death, was in receipt of a PSS pension or would have been except for its suspension under the invalidity provisions in Division 11 of Part 10 of these Rules.
deceased preserved means a former preserved benefit member who died before
benefit member his/her preserved benefit became payable.
decision for the purposes of reconsidering decisions of CSC under Part 13 of these Rules, includes:
·making, suspending, revoking or refusing to make an order or determination; and
·giving, suspending, revoking or refusing to give a certificate, direction, approval, consent or permission; and
·issuing, suspending, revoking or refusing to issue an authority or other instrument; and
·imposing a condition or restriction; and
·making a declaration, demand or requirement; and
·retaining, or refusing to deliver up, an article; and
·doing or refusing to do any other act or thing;
under the Rules.
Department means:
·an APS Agency; or
·a Department of the Parliament.
deferred annuity means an annuity of the type referred to by this name in the SIS Act.
designated employer has the same meaning as in the Superannuation Act 1990.
director has the same meaning as in the Governance of Australian Government Superannuation Schemes Act 2011.
Early release amount in relation to a member at a particular time, means the sum of the following amounts:
(a) the member’s accumulated member contributions at that time;
(b) the member’s accumulated funded productivity contributions at that time;
(c) the accumulated transfer amount, or if there are 2 or more such amounts, the sum of those amounts, in respect of the person at that time;
(d) the member’s Accumulated Additional Contributions, as defined in Rule 11.4.8.
early release deduction in relation to a member at a particular time, means the total of amount the following:
(a) the amount of each early release lump sum previously paid to or for the benefit of the member;
(b) interest (if any) on the amount of each such early release lump sum for the period beginning at the time the early release lump sum is paid and ending at the particular time, in accordance with a determination or determinations by CSC as to rates of interest and method of allocation.
early release lump sum means the lump sum paid under Rule 12.4.1.
eligible child in relation to a deceased member, a deceased pensioner, a deceased preserved benefit member or a deceased limited benefits member, is a child of the former member (including an adopted child, an ex-nuptial child, a step-child, a child of the former member within the meaning of the Family Law Act 1975 or any other person whom CSC determines is to be treated as a child of the former member) who:
·has not reached age 16; or
·is age 16 or more but less than age 25 and:
- is receiving full-time education at a school, college or university; and
- is not ordinarily employed or self-employed;
and
·immediately before the death of the former member:
- ordinarily lived with the former member; or
- was, in the opinion of CSC, wholly or substantially dependent upon the former member; or
- is born after the death of the former member, and would have, in the opinion of CSC, ordinarily lived with, or been wholly or substantially dependent on, the former member if the child had been born before the death of the former member.
Note Rule 1.2.6 is relevant for determining if a child is a step-child.
eligible superannuation means a superannuation scheme that has been agreed by the
scheme Minister and CSC to be an eligible superannuation scheme under Division 8 of Part 6.
excluded period of leave means a period of leave of absence specified in Rule 4.2.1.
of absence
family law commencement means 18 May 2004.
day
Note Schedule 1 to the Superannuation Legislation Amendment (Family Law and Other Matters) Act 2004 commenced on 18 May 2004. The amendments made by the Twenty-second Amendment of this Deed, which related to family law matters, also came into effect on that day.
family law value (see Rule 16.1.2)
final average salary means the average salary applicable to a member on his/her last day of membership.
final benefit accrual in relation to a former member means the benefit applicable under Rule 5.1.3.
first day of membership means:
·if the person has become a member on one occasion only, the day on which the he/she became a member of the PSS scheme; or
·if the person has become a member on more than one occasion, the day on which he/she last became a member of the PSS scheme; or
·in the case of a person who was a member of the CSS scheme until the date of his/her election to join the PSS scheme, the date in Rule 14.1.1.
fixed-term employee means:
·a person appointed under section 58 of the Public Service Act 1999; or
·an APS employee on a fixed term; or
·a person who is appointed to a statutory office for a fixed term; or
·a person who holds an appointment, or is employed, otherwise than under the Public Service Act 1999, by the Commonwealth for a fixed term; or
·a person who holds an appointment, or is employed, by an approved authority for a fixed term; or
·a person who holds an appointment, or is employed, for a fixed term, and who is a person to whom Division 3 of Part IV of the Public Service Act 1922 applied immediately before the time (the repeal time) when that Act was repealed and who:
- during the transitional period (within the meaning of Part 3 of the PublicEmployment (Consequential and Transitional) Amendment Act 1999) continues in eligible public employment (within the meaning of Part IV of the Public Service Act 1922, as in force immediately before the repeal time); or
- after the end of that transitional period, continues in the same eligible public employment (within the meaning of Part IV of the Public Service Act 1922, as in force immediately before the repeal time) in which the person was engaged immediately before the end of that transitional period; or
·a person who holds an appointment, or is employed, for a fixed term, and who is a person who is a member by virtue of a declaration under paragraph 6(1)(j) of the Superannuation Act 1990.
fortnightly contribution means the fortnightly salary calculated under Rule 3.1.1 in
salary respect of a regular member or Rule 3.2.1 in respect of a casual member.
funded component (see Rule 16.1.2)
funded productivity in relation to a member or a preserved benefit member,
contributions means:
·productivity contributions paid or payable in relation to the person in accordance with Division 3 of Part 4 of these Rules; and
·where the person transferred from the CSS scheme, productivity contributions paid or payable under the Superannuation Act 1976, from his/her first day of membership to the date of his/her election to join the PSS scheme.
interest includes negative or zero interest, and the following words, when used in relation to interest, have a corresponding meaning – accrue, accrued, accruing, accumulate, accumulated, accumulates.
invalidity benefit accrual in relation to a former member means the benefit applicable under Rule 5.1.4.
invalidity pensioner means a former member who ceased membership on invalidity retirement who chose, and is entitled to, a pension under Division 5 of Part 6 of the Rules.
invalidity retirement means:
·for a member under age 60, the termination of his/her employment on the ground that, because of any mental or physical condition, he/she is unable to perform his/her duties, but only where CSC has certified under Section 13 of the Superannuation Act 1990 that the member will be entitled to invalidity benefits.
·for a member at or over age 60, the termination of his/her employment on the ground that he/she is unable to perform his/her duties because of any mental or physical condition.
involuntary retirement means cessation of membership of the PSS scheme in one of the following circumstances:
·in the case of a member who has reached his/her minimum retiring age, he/she is retired, otherwise than at his/her own request; or
·the member’s employment or appointment is terminated on a ground similar to a ground specified in section 76W of the Public Service Act 1922, as in force immediately before its repeal, but not including termination under the Public Service Management Act 1994 of the Australian Capital Territory of an appointment under that Act if the appointment was made on probation and had not been confirmed when the termination was effected; or
·in the case of a permanent employee, the position or office of the member ceases to exist, whether by reason of its being abolished or otherwise; or
·the member’s employment or appointment is terminated on a ground similar to a ground specified in section 76D or 76L of the Public Service Act 1922, as in force immediately before its repeal; or
·the member is retired under section 76FA or subsection 76F(1B) of the Public Service Act 1922, in its continued application because of section 8 of the Public Employment (Consequential and Transitional) Amendment Act 1999; or
·in the case of an SES employee, the member retires under section 37 of the Public Service Act 1999; or
·in the case of a fixed-term employee, in the circumstances referred to in Rules 6.4.1, 6.4.2, 6.4.4, 6.4.9, 6.4.10 and 6.4.11;
but does not include cessation of a member’s membership:
·because of invalidity retirement; or
·after the member has reached his/her maximum retiring age; or
·on the sale or transfer of all or part of an organisation, business, service, asset or function (see Divisions 6 and 7 of Part 6); or
·initiated through the member’s own actions, including
- dismissal; or
- forfeiture of office.
last birthday in relation to a member means the later of:
·the last anniversary of his/her birth (where relevant, 1 March is substituted for 29 February in any non-leap year); or
·the date of becoming a member.
last day of membership in relation to a member or former member means:
·the date on which he/she ceased to be a member; or
·where he/she has ceased to be a member on more than one occasion, the date he/she last ceased to be a member
legal personal has the same meaning as in the SIS Act.
representative
life assurance company has the same meaning as in the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997.
limited benefits member is a member who:
·under Rule 10.2.1, CSC has determined is not of sufficiently sound health to carry out all of the duties of his/her position without taking excessive sick leave during the three years after he/she first became a member or first became a member for any concurrent period or periods of membership; or
·under Rule 10.2.6, failed to provide a completed medical questionnaire or undergo a medical examination or test; or
·under Rule 10.12.1, failed to give information, or gave false or misleading information in connection with a medical questionnaire or medical examination or test; and
has not ceased to be such a member.
| marital or couple relationship | means a relationship at a particular time between a member, a preserved benefit member or a pensioner and another person, whether or not they were legally married to each other at the time of the relationship, under which they had been living with each other: · as husband and wife, spouses, or partners, on a permanent and bona fide domestic basis for a continuous period of at least 3 years up to that time; or · for a continuous period of less than 3 years up to that time but, in the opinion of CSC, were living with each other as husband and wife, spouses, or partners, on a permanent and bona fide domestic basis at that time, having regard to any evidence relevant in that respect, which includes evidence establishing any of the following: - that the other person was wholly or substantially dependent on the member, preserved benefit member or pensioner; - that they were legally married to each other; - that the relationship was registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901, as a kind of relationship prescribed for the purposes of that section; - that a child was born of the relationship or was adopted during the period of the relationship; - that there is a child of both of the persons within the meaning of the Family Law Act 1975; - that they jointly owned a home which was their usual residence; - any other matters that CSC considers relevant. Despite the definition of ‘spouse’ in Rule 1.2.1, the reference to spouse in this definition is a reference to spouse within the meaning of section 2CA of the Acts Interpretation Act 1901. |
maximum benefit means a benefit calculated under Divisions 6 or 7 of Part 5, Division 3 of Part 11 or Division 3 of Part 14.
maximum benefits means a member to whom Rule 5.6.1, 5.7.1 or 11.3.10
member applies.
maximum retiring age in relation to a member means:
·the age of 65 years; or
·the age specified as the maximum retiring age applicable to the member under the terms and conditions, including any law of the Commonwealth that affects the maximum retiring age of the member, under which a member:
- is employed or holds office; or
- was employed or held office on his/her last day of membership.
member means a regular member or a casual member.
member contributions means:
·contributions paid or payable by a member under Part 4; and
·where the member transferred from the CSS scheme, contributions paid or payable by the member under the Superannuation Act 1976 from his/her first day of membership to the date of his/her election to transfer to the PSS scheme.
member contributions (see Rule 16.1.2)
amount
member contributions (see Rule 16.1.2)
component
member spouse (see Part VIIIB of the Family Law Act 1975 and Rule 16.1.1)
Military Rehabilitation means the Commission established under the Military
and Compensation Rehabilitation and Compensation Act 2004.
Commission
minimum retiring age in relation to a member means:
·the age specified as the minimum retiring age applicable to the member under the terms and conditions, including any law of the Commonwealth that affects the minimum retiring age of the member, under which a member:
- is employed or holds office; or
- was employed or held office on his/her last day of membership; or
·age 55 where no such minimum retiring age is specified in the terms and conditions of a member’s office or employment.
non-member spouse (see Part VIIIB of the Family Law Act 1975 and Rule 16.1.1)
non-standard pension (see Rule 16.1.2)
no-TFN member means a member for which the PSS Fund cannot accept certain contributions because CSC does not hold the member’s tax file number, in accordance with subregulation 7.04(2) of the Superannuation Industry (Supervision) Regulations 1994.
notional interest includes negative or zero notional interest.
operative time (see Rule 16.1.2)
original interest (see Rule 16.1.2)
partial invalidity pension means a pension which:
·may be payable to a member:
- where he/she was an invalidity pensioner immediately before last becoming a member, or would have been if his/her invalidity pension was not suspended; or
- whose salary is decreased for health reasons; and
·is calculated under Division 5 of Part 10 of these Rules.
partial invalidity means a person to whom a partial invalidity pension is payable
pensioner under Division 5 of Part 10 of these Rules.
partially dependent child in relation to a deceased member, a deceased pensioner, a deceased preserved benefit member or a deceased limited benefits member, is a child of the former member (including an adopted child, an ex-nuptial child, a step-child, a child of the former member within the meaning of the Family Law Act 1975 or any other person whom CSC determines is to be treated as a child of the former member) who:
·is not an eligible child; and
·is aged less than 16, or is aged 16 or more but less than age 25 and:
- is receiving a full-time education at a school, college or university; and
- is not ordinarily employed or self-employed;
and
·in respect of whom, immediately before the death of the former member,
- the former member was voluntarily making, or required by a Court to make, regular maintenance payments; or
- in the opinion of CSC, the former member would have been voluntarily making, or required by a Court to make, such payments if the child had been born before the death of the former member.
Note Rule 1.2.6 is relevant for determining if a child is a step-child.
partnera person is the partner of another person if the two persons have a relationship as a couple (whether the persons are the same sex or different sexes).
payment split (see Rule 16.1.2)
pensionmeans a pension payable under the Rules.
pensionermeans a former member to whom a pension is payable under the Rules, but does not include the recipient of a pension paid as a death benefit.
pension payday means the Thursday that falls on 12 July 1990 and each succeeding alternate Thursday.
period of membership means the period commencing on the first day of membership and ending on the last day of membership of the PSS scheme.
permanent employee has the same meaning as in the Superannuation Act 1990.
permanent employer means, in relation to a member who is on a period of leave of absence without pay, the employer by whom the member would normally be employed if not for the period of leave of absence without pay.
permanent full-time means:
employee
·a permanent employee employed to work on a full-time basis;
·the holder of a statutory office on a full-time basis;
·a person to whom Part IV of the Public Service Act 1922 applied immediately before the time (the repeal time) when that Act was repealed, and who was a permanent employee employed on a full-time basis immediately before that Part applied, and who:
- during the transitional period (within the meaning of Part 3 of the Public Employment (Consequential and Transitional) Amendment Act 1999) continues in eligible public employment (within the meaning of Part IV of the Public Service Act 1922, as in force immediately before the repeal time); or
- after the end of that transitional period, continues in the same eligible public employment (within the meaning of Part IV of the Public Service Act 1922, as in force immediately before the repeal time) in which the person was engaged immediately before the end of that transitional period;
·a person declared by CSC, in agreement with the Minister, to be a permanent full-time employee.
permanent part-time means:
employee
·a permanent employee employed to work on less than a full-time basis;
·the holder of a statutory office on less than a full-time basis;
·a person to whom Part IV of the Public Service Act 1922 applied immediately before the time (the repeal time) when that Act was repealed, and who was a permanent employee employed on less than a full-time basis immediately before that Part applied, and who:
- during the transitional period (within the meaning of Part 3 of the Public Employment (Consequential and Transitional) Amendment Act 1999) continues in eligible public employment (within the meaning of Part IV of the Public Service Act 1922, as in force immediately before the repeal time); or
- after the end of that transitional period, continues in the same eligible public employment (within the meaning of Part IV of the Public Service Act 1922, as in force immediately before the repeal time) in which the person was engaged immediately before the end of that transitional period;
·a person declared by CSC, in agreement with the Minister, to be a permanent part-time employee.
personal earnings in relation to a person who is an invalidity pensioner means salary, wages, fees or other amounts received by the person for services rendered, or work performed, by the person and includes:
·remuneration paid as the director of a company; or
·commission received for canvassing, collecting or similar activities.
plus has a meaning affected by Rule 1.2.5.
pre-assessment payment means a payment made under Division 10 of Part 10 of these Rules.
preserved benefit means a benefit that, on a member ceasing membership, is either compulsorily or voluntarily retained in the PSS scheme for payment under Part 8 of these Rules, together with any increases under Division 6 of that Part, to, or in respect of, the former member or his/her beneficiaries.
preserved benefit means a former member to or in respect of whom a preserved
member benefit has not yet been paid.
productivity contributions (see Rule 16.1.2)
amount
productivity contributions (see Rule 16.1.2)
component
PSS Fund means the Fund established by Deed, as amended from time to time, under the Superannuation Act 1990.
PSS member means a person who is a member of the PSS scheme by force of Part 3 of the Superannuation Act 1990.
PSS schememeans the superannuation scheme established by the Deed, as amended from time to time, referred to in Section 4 of the Superannuation Act 1990.
recognised allowances of a member means:
(a) the amount, or the element or elements of remuneration, ascertained under the determination of recognised allowances made by CSC under the Rules applicable at 30 June 1995 (unless any one of paragraphs (b) to (d) applies in relation to the member); and
(b) if Rule 1.2.3 applies in relation to the member—the amount, or the element or elements of remuneration, ascertained under the determination mentioned in that Rule (unless paragraph (c) or (d) applies in relation to the member); and
(c) if Rule 1.2.4 applies in relation to the member—the amount ascertained under the determination mentioned in that Rule (unless paragraph (d) applies in relation to the member); and
(d) if the member and his/her designated employer have agreed on an amount to be his/her recognised allowances—that amount.
regular member means a PSS member who is:
·a permanent full-time employee;
·a permanent part-time employee;
·a temporary full-time employee; or
·a temporary part-time employee who is entitled to holiday leave and sick leave in his/her job;
but does not include a PSS member who is paid fees on a daily basis in respect of an office or position.
release authority means:
for the purposes of Part 17:
·a release authority issued by the Commissioner of Taxation under item 3 of the table in subsection 135‑10(1) of Schedule 1 to the Taxation Administration Act 1953; and
for the purposes of these Rules, except for Part 17:
·a release authority issued under taxation legislation for the release of an amount from a member’s superannuation interest.
RSA has the same meaning as in the Retirement Savings Accounts Act 1997.
roll-over means payment by CSC as a roll-over superannuation benefit (as defined in the Income Tax Assessment Act 1997) within the superannuation system (as defined in the SIS Act).
Note:
The term “roll-over superannuation benefit” is defined in Division 306 of the Income Tax Assessment Act 1997 and includes a superannuation benefit paid from one superannuation plan to another. The term “superannuation system” is defined in regulations made under the SIS Act and includes regulated superannuation funds, approved deposit funds, annuities, deferred annuities and Retirement Savings Accounts.
scheme value (see Rule 16.1.2)
Secretaryhas the same meaning as under the Public Service Act 1999.
separation amount (see Rule 16.1.2)
separation factor (see Rule 16.1.2)
severe financial hardship has the same meaning as in regulation 6.01 of the Superannuation Industry (Supervision) Regulations 1994.
SIS Act means the Superannuation Industry (Supervision) Act 1993 and the regulations in force under that Act.
splitting agreement (see Rule 16.1.2)
splitting order (see Rule 16.1.2)
splitting percentage (see Rule 16.1.2)
spousein relation to a deceased member, a deceased limited benefits member, a deceased preserved benefit member or a deceased pensioner, means:
·another person who had a marital or couple relationship with the deceased person at the time of the deceased person’s death; or
·another person who did not have a marital or couple relationship with the deceased person at the time of the deceased person’s death but who had previously had a marital or couple relationship with the deceased person, and:
- at the time of the deceased person’s death, that other person was legally married to the deceased person; and
- in the opinion of CSC, that other person was wholly or substantially dependent upon the deceased person at the time of the deceased person’s death.
standard pension (see Rule 16.1.2)
standard risk in relation to a member being assessed by a life office for the provision of additional death and invalidity cover under Division 3 of Part 10 of these Rules, means a member who does not:
·suffer from any physical or mental incapacity or condition; and/or
·engage in any hazardous occupation or pursuit.
statutory office has the same meaning as in the Superannuation Act 1990.
sum has a meaning affected by Rule 1.2.5
superannuation guarantee means an amount for the purposes of ensuring that an employer of
additional amount a person would not have an individual superannuation guarantee shortfall within the meaning of the Superannuation Guarantee (Administration) Act 1992 in respect of the person for any period in which the person was a member. Such an amount will be determined by CSC having regard to:
(a) the charge percentage specified in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992 as it applied during the period in which the person was a member; and
(b) the advice of an actuary in relation to the calculation of the amount.
superannuation interest (see Rule 16.1.2)
surcharge has the same meaning as in the Superannuation Contributions Tax (Assessment and Collection) Act 1997.
surchargeable means surchargeable contributions (within the meaning of the
contributions Superannuation Contributions Tax (Assessment and Collection) Act 1997) that are attributable to the operation of the Rules.
taxation legislation means the Taxation Administration Act 1953, the Income Tax Assessment Act 1997 and the Income Tax (Transitional Provisions) Act 1997.
temporary employee has the same meaning as in the Superannuation Act 1990.
temporary full-time means a temporary employee employed to work on a
employee full-time basis for a period of at least three months or such other period as CSC decides.
temporary part-time means a temporary employee who is employed to work on a
employee part-time basis for a period of at least three months or such other period as CSC decides
terminal medical means a condition(s) suffered by an affected person that has condition been certified by two or more medical practitioners, at least one of whom is not treating the affected person, who have experience in the condition(s), as being of either a terminal nature or of such severity that within two years of the date of their certificate the affected person would need assistance with personal or nursing care on a daily basis.
total has a meaning affected by Rule 1.2.5.
totally and permanently means that, because of a physical or mental condition, the
incapacitated person is unlikely ever to work again in a job for which he/she:
·is reasonably qualified by education, training or experience; or
·could be so qualified after retraining.
transfer amount means an amount transferred by:
(a) a member into the PSS scheme under Rule 11.1.1 or 11.1.2; or
(b) a preserved benefit member into the PSS scheme under Rule 11.1.1A;
less income tax payable by the PSS Fund in relation to that amount.
unfunded benefit accrual in relation to a member on a particular day means the amount of the benefit accrual under Division 1 of Part 5 of the member on that day less the sum of his/her accumulated member contributions and accumulated productivity contributions on that day
unfunded component (see Rule 16.1.2).
unfunded preserved in relation to a preserved benefit for a preserved benefit member
benefit on a particular day, means the amount of the preserved benefit on that day that is attributable to the amount (if any) of the member’s final unfunded benefit accrual included in the preserved benefit, taking into account any reductions that apply under Rule 16.4.5.
zero contributions member means a member for which the PSS Fund is unable to accept Part 4 contributions under the SIS Act because the member:
·has reached age 75; or
·has reached age 65 but not age 75, and was not gainfully employed on at least a part-time basis during the financial year.
1.2.2 If a word or phrase defined in a Part or a Division of these Rules is used elsewhere in these Rules, it has the same meaning unless excluded by the context. For convenience, these words and phrases are listed as signpost definitions in Rule 1.2.1 above.
Minister may make determinations of basic salary and recognised allowances
1.2.3 This rule applies in relation to a member if the Minister makes a determination of an amount, or an element or elements of remuneration, as basic salary or recognised allowances, that applies in relation to the member.
Members to whom a determination applies
1.2.4 This rule applies in relation to a member if:
(a) the member is appointed under an Act and a Minister makes a determination under that Act in respect of the remuneration of the member; or
(b) the member is appointed under the Parliamentary Service Act 1999 and the Presiding Officers (within the meaning of that Act) make a determination under that Act in respect of the remuneration of the member; or
(c) a determination is made under the Remuneration Tribunal Act 1973 in respect of the remuneration of the member;
and:
(d) an amount of basic salary of the member can be ascertained under the determination; or
(e) an amount of recognised allowances of the member can be ascertained under the determination and the determination expressly mentions recognised allowances.
1.2.4A For the purposes of Rule 1.2.4(c), an assignment under subsection 14(3) of the Remuneration Tribunal Act 1973 of a Secretary to an amount of remuneration is taken to be a determination made under the Remuneration Tribunal Act 1973 in respect of the remuneration of the Secretary.
1.2.5 If:
(a) a provision of these Rules involves the calculation of a sum (whether the expression “cumulative”, “sum”, “total”, “plus” or any other expression is used); and
(b) the calculation involves negative interest or negative notional interest; and
(c) apart from this Rule, the sum would be less than zero;
the sum is taken to be zero.
1.2.6 Without limiting who is a step-child for the purposes of the Rules, someone who is a child of a partner of the person is the step-child of the person, if he or she would be the person’s step-child except that the person is not legally married to the partner.
PART 2 — MEMBERSHIP
| Membership |
Division 1
Becoming a member
2.1.1 A person becomes a PSS member under Part 3 of the Superannuation Act 1990. That Part of the Superannuation Act 1990 also provides when a person becomes a member of the PSS scheme and provides authority for the Minister to declare that a particular person is a PSS member or is not a PSS member.
Note: Amendments to the Superannuation Act 1990 that commenced on 1 July 2005 effectively closed the PSS scheme to new entrants from that date. Nevertheless, certain people can join or are required to rejoin the PSS scheme on or after 1 July 2005, in particular:
| r 16.2.10............................. | ad F2018L00707 |
| r 16.2.11............................. | ad F2018L00707 |
| Division 3 | |
| r. 16.3.1.............................. | ad. 21st Amdt, 2004 |
| am. 35th Amdt, 2011 | |
| r. 16.3.2.............................. | ad. 21st Amdt, 2004 |
| am. 35th Amdt, 2011 | |
| r. 16.3.3.............................. | ad. 21st Amdt, 2004 |
| am. 35th Amdt, 2011 | |
| r. 16.3.4.............................. | ad. 21st Amdt, 2004 |
| r. 16.3.5.............................. | ad. 21st Amdt, 2004 |
| am. 35th Amdt, 2011 | |
| r. 16.3.6.............................. | ad. 21st Amdt, 2004 |
| am. 35th Amdt, 2011 | |
| r. 16.3.7.............................. | ad. 21st Amdt, 2004 |
| am. 35th Amdt, 2011 | |
| r. 16.3.8.............................. | ad. 21st Amdt, 2004 |
| am. 35th Amdt, 2011 | |
| Heading to r. 16.3.9............ | rs. 33rd Amdt, 2009 |
| r. 16.3.9.............................. | ad. 21st Amdt, 2004 |
| am. 33rd Amdt, 2009; 35th Amdt, 2011 | |
| r. 16.3.10............................ | ad. 21st Amdt, 2004 |
| am. 35th Amdt, 2011; F2018L00707 | |
| r. 16.3.11............................ | ad. 21st Amdt, 2004 |
| am F2018L00707 | |
| r. 16.3.12............................ | ad. 21st Amdt, 2004 |
| am. 35th Amdt, 2011; F2018L00707 | |
| Heading to r. 16.3.13.......... | am. 35th Amdt, 2011 |
| r. 16.3.13............................ | ad. 21st Amdt, 2004 |
| am. 35th Amdt, 2011 | |
| Division 4 | |
| r. 16.4.1.............................. | ad. 21st Amdt, 2004 |
| r. 16.4.2.............................. | ad. 21st Amdt, 2004 |
| r. 16.4.3.............................. | ad. 21st Amdt, 2004 |
| r. 16.4.4.............................. | ad. 21st Amdt, 2004 |
| r. 16.4.5.............................. | ad. 21st Amdt, 2004 |
| r. 16.4.6.............................. | ad. 21st Amdt, 2004 |
| Division 5 | |
| r. 16.5.1.............................. | ad. 21st Amdt, 2004 |
| r. 16.5.2.............................. | ad. 21st Amdt, 2004 |
| Division 6 | |
| r. 16.6.1.............................. | ad. 21st Amdt, 2004 |
| am. 35th Amdt, 2011 | |
| r. 16.6.2.............................. | ad. 21st Amdt, 2004 |
| Division 6A | |
| Division 6A........................ | ad F2018L00707 |
| r 16.6A.1............................ | ad F2018L00707 |
| Division 7 | |
| Tables 1–4.......................... | ad. 21st Amdt, 2004 |
| Division 8 | |
| r. 16.8.1.............................. | ad. 21st Amdt, 2004 |
| am. 29th Amdt, 2007; 30th Amdt, 2007 | |
| r. 16.8.2.............................. | ad. 21st Amdt, 2004 |
| am. 30th Amdt 2007 | |
| r. 16.8.3.............................. | ad. 21st Amdt, 2004 |
| am. 29th Amdt, 2007; 30th Amdt 2007 | |
| r. 16.8.4.............................. | ad. 21st Amdt, 2004 |
| r. 16.8.5.............................. | ad. 21st Amdt, 2004 |
| r. 16.8.6.............................. | ad. 21st Amdt, 2004 |
| Part 17 | |
| Part 17................................ | ad 38th Amdt, 2013 |
| Division 1 | |
| r 17.1.1............................... | ad 38th Amdt, 2013 |
| r 17.1.2............................... | ad 38th Amdt, 2013 |
| r 17.1.3............................... | ad 38th Amdt, 2013 |
| r 17.1.4............................... | ad 38th Amdt, 2013 |
| r 17.1.5............................... | ad 38th Amdt, 2013 |
| r 17.1.6............................... | ad 38th Amdt, 2013 |
| r 17.1.7............................... | ad 38th Amdt, 2013 |
| r 17.1.8............................... | ad 38th Amdt, 2013 |
| r 17.1.9............................... | ad 38th Amdt, 2013 |
| Part 18 | |
| Part 18................................ | ad F2018L00707 |
| Division 1 | |
| r 18.1.1............................... | ad F2018L00707 |
Endnote 5—Renumbering Table
Renumbering Table
Details of the renumbering of provisions of the Public Sector Superannuation Scheme Trust Deed, made by the Twentieth Amending Deed 2004 and Twenty‑Eighth Amending Deed 2007 appear in the table below.
| Old Number | Renumbered or added | Renumbered by |
| Part 1 | Part B1 | Part 1 |
| Division 1 | Division 1 | Division 1 |
| Rule | Rule | Rule |
| 1.1.1 | B1.1.1 | 1.1.1 |
| 1.1.2 | B1.1.2 | 1.1.2 |
| 1.1.3 | B1.1.3 | 1.1.3 |
| 1.1.4 | B1.1.4 | 1.1.4 |
| 1.1.5 | B1.1.5 | 1.1.5 |
| Division 2 | Division 2 | Division 2 |
| Rule | Rule | Rule |
| 1.2.1 | B1.2.1 | 1.2.1 |
| 1.2.2 | B1.2.2 | 1.2.2 |
| – | B1.2.3 | 1.2.3 |
| – | B1.2.4 | 1.2.4 |
| Part 2 | Part B2 | Part 2 |
| Division 1 | Division 1 | Division 1 |
| Rule | Rule | Rule |
| 2.1.1 | B2.1.1 | 2.1.1 |
| – | B2.1.1A | 2.1.1A |
| – | B2.1.1B | 2.1.1B |
| 2.1.2 | B2.1.2 | 2.1.2 |
| 2.1.3 | B2.1.3 | 2.1.3 |
| 2.1.4 | B2.1.4 | 2.1.4 |
| 2.1.5 | B2.1.5 | 2.1.5 |
| 2.1.6 | B2.1.6 | 2.1.6 |
| 2.1.7 | B2.1.7 | 2.1.7 |
| Division 2 | Division 2 | Division 2 |
| Rule | Rule | Rule |
| 2.2.1 | B2.2.1 | 2.2.1 |
| 2.2.2 | B2.2.2 | 2.2.2 |
| 2.2.3 | B2.2.3 | 2.2.3 |
| 2.2.4 | B2.2.4 | 2.2.4 |
| Part 3 | Part B3 | Part 3 |
| Division 1 | Division 1 | Division 1 |
| Rule | Rule | Rule |
| 3.1.1 | B3.1.1 | 3.1.1 |
| 3.1.2 | B3.1.2 | 3.1.2 |
| 3.1.3 | B3.1.3 | 3.1.3 |
| 3.1.4 | B3.1.4 | 3.1.4 |
| 3.1.5 | B3.1.5 | 3.1.5 |
| Division 2 | Division 2 | Division 2 |
| Rule | Rule | Rule |
| 3.2.1 | B3.2.1 | 3.2.1 |
| 3.2.2 | B3.2.2 | 3.2.2 |
| 3.2.3 | B3.2.3 | 3.2.3 |
| Division 3 | Division 3 | Division 3 |
| Rule | Rule | Rule |
| 3.3.1 | B3.3.1 | 3.3.1 |
| 3.3.2 | B3.3.2 | 3.3.2 |
| 3.3.3 | B3.3.3 | 3.3.3 |
| Division 4 | Division 4 | Division 4 |
| Rule | Rule | Rule |
| 3.4.1 | B3.4.1 | 3.4.1 |
| 3.4.2 | B3.4.2 | 3.4.2 |
| 3.4.3 | B3.4.3 | 3.4.3 |
| Division 5 | Division 5 | Division 5 |
| Rule | Rule | Rule |
| 3.5.1 | B3.5.1 | 3.5.1 |
| 3.5.2 | B3.5.2 | 3.5.2 |
| 3.5.3 | B3.5.3 | 3.5.3 |
| 3.5.4 | B3.5.4 | 3.5.4 |
| 3.5.5 | B3.5.5 | 3.5.5 |
| 3.5.6 | B3.5.6 | 3.5.6 |
| Division 6 | Division 6 | Division 6 |
| Rule | Rule | Rule |
| 3.6.1 | B3.6.1 | 3.6.1 |
| 3.6.2 | B3.6.2 | 3.6.2 |
| 3.6.3 | B3.6.3 | 3.6.3 |
| 3.6.4 | B3.6.4 | 3.6.4 |
| 3.6.5 | B3.6.5 | 3.6.5 |
| 3.6.6 | B3.6.6 | 3.6.6 |
| 3.6.7 | B3.6.7 | 3.6.7 |
| Part 4 | Part B4 | Part 4 |
| Division 1 | Division 1 | Division 1 |
| Rule | Rule | Rule |
| 4.1.1 | B4.1.1 | 4.1.1 |
| 4.1.2 | B4.1.2 | 4.1.2 |
| 4.1.3 | B4.1.3 | 4.1.3 |
| 4.1.4 | B4.1.4 | 4.1.4 |
| 4.1.5 | B4.1.5 | 4.1.5 |
| 4.1.6 | B4.1.6 | 4.1.6 |
| 4.1.7 | B4.1.7 | 4.1.7 |
| 4.1.8 | B4.1.8 | 4.1.8 |
| Division 2 | Division 2 | Division 2 |
| Rule | Rule | Rule |
| 4.2.1 | B4.2.1 | 4.2.1 |
| 4.2.2 | B4.2.2 | 4.2.2 |
| 4.2.3 | B4.2.3 | 4.2.3 |
| 4.2.4 | B4.2.4 | 4.2.4 |
| 4.2.5 | B4.2.5 | 4.2.5 |
| 4.2.6 | B4.2.6 | 4.2.6 |
| 4.2.7 | B4.2.7 | 4.2.7 |
| 4.2.8 | B4.2.8 | 4.2.8 |
| Division 3 | Division 3 | Division 3 |
| Rule | Rule | Rule |
| 4.3.1 | B4.3.1 | 4.3.1 |
| 4.3.2 | B4.3.2 | 4.3.2 |
| 4.3.3 | B4.3.3 | 4.3.3 |
| 4.3.4 | B4.3.4 | 4.3.4 |
| 4.3.5 | B4.3.5 | 4.3.5 |
| 4.3.6 | B4.3.6 | 4.3.6 |
| 4.3.7 | B4.3.7 | 4.3.7 |
| 4.3.11 | B4.3.11 | 4.3.11 |
| Part 5 | Part B5 | Part 5 |
| Division 1 | Division 1 | Division 1 |
| Rule | Rule | Rule |
| 5.1.1 | B5.1.1 | 5.1.1 |
| 5.1.2 | B5.1.2 | 5.1.2 |
| 5.1.3 | B5.1.3 | 5.1.3 |
| 5.1.4 | B5.1.4 | 5.1.4 |
| 5.1.5 | B5.1.5 | 5.1.5 |
| 5.1.6 | B5.1.6 | 5.1.6 |
| Division 2 | Division 2 | Division 2 |
| Rule | Rule | Rule |
| 5.2.1 | B5.2.1 | 5.2.1 |
| 5.2.2 | B5.2.2 | 5.2.2 |
| 5.2.3 | B5.2.3 | 5.2.3 |
| 5.2.4 | B5.2.4 | 5.2.4 |
| 5.2.5 | B5.2.5 | 5.2.5 |
| 5.2.6 | B5.2.6 | 5.2.6 |
| 5.2.7 | B5.2.7 | 5.2.7 |
| 5.2.8 | B5.2.8 | 5.2.8 |
| 5.2.9 | B5.2.9 | 5.2.9 |
| 5.2.10 | B5.2.10 | 5.2.10 |
| 5.2.11 | B5.2.11 | 5.2.11 |
| 5.2.12 | B5.2.12 | 5.2.12 |
| 5.2.13 | B5.2.13 | 5.2.13 |
| 5.2.14 | B5.2.14 | 5.2.14 |
| 5.2.15 | B5.2.15 | 5.2.15 |
| 5.2.16 | B5.2.16 | 5.2.16 |
| 5.2.17 | B5.2.17 | 5.2.17 |
| 5.2.18 | B5.2.18 | 5.2.18 |
| 5.2.19 | B5.2.19 | 5.2.19 |
| 5.2.20 | B5.2.20 | 5.2.20 |
| 5.2.21 | B5.2.21 | 5.2.21 |
| 5.2.22 | B5.2.22 | 5.2.22 |
| 5.2.23 | B5.2.23 | 5.2.23 |
| 5.2.24 | B5.2.24 | 5.2.24 |
| 5.2.25 | B5.2.25 | 5.2.25 |
| 5.2.26 | B5.2.26 | 5.2.26 |
| Division 3 | Division 3 | Division 3 |
| Rule | Rule | Rule |
| 5.3.1 | B5.3.1 | 5.3.1 |
| 5.3.2 | B5.3.2 | 5.3.2 |
| 5.3.3 | B5.3.3 | 5.3.3 |
| 5.3.4 | B5.3.4 | 5.3.4 |
| 5.3.5 | B5.3.5 | 5.3.5 |
| 5.3.6 | B5.3.6 | 5.3.6 |
| 5.3.7 | B5.3.7 | 5.3.7 |
| 5.3.8 | B5.3.8 | 5.3.8 |
| 5.3.9 | B5.3.9 | 5.3.9 |
| 5.3.10 | B5.3.10 | 6.3.10 |
| 5.3.11 | B5.3.11 | 5.3.11 |
| 5.3.12 | B5.3.12 | 5.3.12 |
| 5.3.13 | B5.3.13 | 5.3.13 |
| 5.3.14 | B5.3.14 | 5.3.14 |
| 5.3.15 | B5.3.15 | 5.3.15 |
| 5.3.16 | B5.3.16 | 5.3.16 |
| 5.3.17 | B5.3.17 | 5.3.17 |
| 5.3.18 | B5.3.18 | 5.3.18 |
| 5.3.19 | B5.3.19 | 5.3.19 |
| 5.3.20 | B5.3.20 | 5.3.20 |
| 5.3.21 | B5.3.21 | 5.3.21 |
| 5.3.22 | B5.3.22 | 5.3.22 |
| 5.3.23 | B5.3.23 | 5.3.23 |
| 5.3.24 | B5.3.24 | 5.3.24 |
| 5.3.25 | B5.3.25 | 5.3.25 |
| 5.3.26 | B5.3.26 | 5.3.26 |
| Division 4 | Division 4 | Division 4 |
| Rule | Rule | Rule |
| 5.4.1 | B5.4.1 | 5.4.1 |
| 5.4.2 | B5.4.2 | 5.4.2 |
| 5.4.3 | B5.4.3 | 5.4.3 |
| 5.4.4 | B5.4.4 | 5.4.4 |
| Division 5 | Division 5 | Division 5 |
| Rule | Rule | Rule |
| 5.5.1 | B5.5.1 | 5.5.1 |
| 5.5.2 | B5.5.2 | 5.5.2 |
| 5.5.3 | B5.5.3 | 5.5.3 |
| 5.5.4 | B5.5.4 | 5.5.4 |
| Division 6 | Division 6 | Division 6 |
| Rule | Rule | Rule |
| 5.6.1 | B5.6.1 | 5.6.1 |
| 5.6.2 | B5.6.2 | 5.6.2 |
| 5.6.3 | B5.6.3 | 5.6.3 |
| 5.6.4 | B5.6.4 | 5.6.4 |
| 5.6.5 | B5.6.5 | 5.6.5 |
| 5.6.6 | B5.6.6 | 5.6.6 |
| Division 7 | Division 7 | Division 7 |
| Rule | Rule | Rule |
| 5.7.1 | B5.7.1 | 5.7.1 |
| 5.7.2 | B5.7.2 | 5.7.2 |
| 5.7.3 | B5.7.3 | 5.7.3 |
| 5.7.4 | B5.7.4 | 5.7.4 |
| 5.7.5 | B5.7.5 | 5.7.5 |
| 5.7.6 | B5.7.6 | 5.7.6 |
| 5.7.7 | B5.7.7 | 5.7.7 |
| 5.7.8 | B5.7.8 | 5.7.8 |
| Part 6 | Part 6B | Part 6 |
| Division 1 | Division 1 | Division 1 |
| Rule | Rule | Rule |
| 6.1.1 | B6.1.1 | 6.1.1 |
| 6.1.2 | B6.1.2 | 6.1.2 |
| 6.1.3 | B6.1.3 | 6.1.3 |
| Division 2 | Division 2 | Division 2 |
| Rule | Rule | Rule |
| 6.2.1 | B6.2.1 | 6.2.1 |
| 6.2.2 | B6.2.2 | 6.2.2 |
| 6.2.3 | B6.2.3 | 6.2.3 |
| 6.2.4 | B6.2.4 | 6.2.4 |
| 6.2.5 | B6.2.5 | 6.2.5 |
| Division 3 | Division 3 | Division 3 |
| Rule | Rule | Rule |
| 6.3.1 | B6.3.1 | 6.3.1 |
| 6.3.2 | B6.3.2 | 6.3.2 |
| 6.3.3 | B6.3.3 | 6.3.3 |
| Division 4 | Division 4 | Division 4 |
| Rule | Rule | Rule |
| 6.4.1 | B6.4.1 | 6.4.1 |
| 6.4.2 | B6.4.2 | 6.4.2 |
| 6.4.3 | B6.4.3 | 6.4.3 |
| 6.4.4 | B6.4.4 | 6.4.4 |
| 6.4.5 | B6.4.5 | 6.4.5 |
| 6.4.6 | B6.4.6 | 6.4.6 |
| 6.4.7 | B6.4.7 | 6.4.7 |
| 6.4.8 | B6.4.8 | 6.4.8 |
| 6.4.9 | B6.4.9 | 6.4.9 |
| 6.4.10 | B6.4.10 | 6.4.10 |
| 6.4.11 | B6.4.11 | 6.4.11 |
| Division 5 | Division 5 | Division 5 |
| Rule | Rule | Rule |
| 6.5.1 | B6.5.1 | 6.5.1 |
| 6.5.2 | B6.5.2 | 6.5.2 |
| Division 6 | Division 6 | Division 6 |
| Rule | Rule | Rule |
| 6.6.1 | B6.6.1 | 6.6.1 |
| 6.6.2 | B6.6.2 | 6.6.2 |
| 6.6.3 | B6.6.3 | 6.6.3 |
| 6.6.4 | B6.6.4 | 6.6.4 |
| 6.6.5 | B6.6.5 | 6.6.5 |
| Division 8 | Division 8 | Division 8 |
| Rule | Rule | Rule |
| 6.8.1 | B6.8.1 | 6.8.1 |
| 6.8.2 | B6.8.2 | 6.8.2 |
| 6.8.3 | B6.8.3 | 6.8.3 |
| 6.8.4 | B6.8.4 | 6.8.4 |
| 6.8.5 | B6.8.5 | 6.8.5 |
| 6.8.6 | B6.8.6 | 6.8.6 |
| 6.8.7 | B6.8.7 | 6.8.7 |
| 6.8.8 | B6.8.8 | 6.8.8 |
| 6.8.10 | B6.8.10 | 6.8.10 |
| 6.8.11 | B6.8.11 | 6.8.11 |
| 6.8.12 | B6.8.12 | 6.8.12 |
| Division 9 | Division 9 | Division 9 |
| Rule | Rule | Rule |
| 6.9.1 | B6.9.1 | 6.9.1 |
| 6.9.2 | B6.9.2 | 6.9.2 |
| 6.9.3 | B6.9.3 | 6.9.3 |
| 6.9.4 | B6.9.4 | 6.9.4 |
| 6.9.5 | B6.9.5 | 6.9.5 |
| 6.9.6 | B6.9.6 | 6.9.6 |
| 6.9.7 | B6.9.7 | 6.9.7 |
| Part 7 | Part B7 | Part 7 |
| Division 1 | Division 1 | Division 1 |
| Rule | Rule | Rule |
| 7.1.1 | B7.1.1 | 7.1.1 |
| 7.1.2 | B7.1.2 | 7.1.2 |
| 7.1.3 | B7.1.3 | 7.1.3 |
| 7.1.4 | B7.1.4 | 7.1.4 |
| 7.1.5 | B7.1.5 | 7.1.5 |
| Division 2 | Division 2 | Division 2 |
| Rule | Rule | Rule |
| 7.2.1 | B7.2.1 | 7.2.1 |
| 7.2.2 | B7.2.2 | 7.2.2 |
| 7.2.3 | B7.2.3 | 7.2.3 |
| 7.2.4 | B7.2.4 | 7.2.4 |
| Division 3 | Division 3 | Division 3 |
| 7.3.1 | B7.3.1 | 7.3.1 |
| 7.3.2 | B7.3.2 | 7.3.2 |
| 7.3.3 | B7.3.3 | 7.3.3 |
| 7.3.4 | B7.3.4 | 7.3.4 |
| 7.3.5 | B7.3.5 | 7.3.5 |
| 7.3.6 | B7.3.6 | 7.3.6 |
| 7.3.7 | B7.3.7 | 7.3.7 |
| Division 4 | Division 4 | Division 4 |
| Rule | Rule | Rule |
| 7.4.1 | B7.4.1 | 7.4.1 |
| 7.4.2 | B7.4.2 | 7.4.2 |
| 7.4.3 | B7.4.3 | 7.4.3 |
| 7.4.4 | B7.4.4 | 7.4.4 |
| 7.4.5 | B7.4.5 | 7.4.5 |
| 7.4.6 | B7.4.6 | 7.4.6 |
| 7.4.7 | B7.4.7 | 7.4.7 |
| Part 8 | Part B8 | Part 8 |
| Division 1 | Division 1 | Division 1 |
| Rule | Rule | Rule |
| 8.1.1 | B8.1.1 | 8.1.1 |
| 8.1.3 | B8.1.3 | 8.1.3 |
| Division 2 | Division 2 | Division 2 |
| Rule | Rule | Rule |
| 8.2.1 | B8.2.1 | 8.2.1 |
| 8.2.2 | B8.2.2 | 8.2.2 |
| 8.2.3 | B8.2.3 | 8.2.3 |
| 8.2.4 | B8.2.4 | 8.2.4 |
| 8.2.5 | B8.2.5 | 8.2.5 |
| Division 3 | Division 3 | Division 3 |
| Rule | Rule | Rule |
| 8.3.1 | B8.3.1 | 8.3.1 |
| 8.3.2 | B8.3.2 | 8.3.2 |
| 8.3.3 | B8.3.3 | 8.3.3 |
| 8.3.4 | B8.3.4 | 8.3.4 |
| 8.3.5 | B8.3.5 | 8.3.5 |
| 8.3.6 | B8.3.6 | 8.3.6 |
| 8.3.7 | B8.3.7 | 8.3.7 |
| Division 4 | Division 4 | Division 4 |
| Rule | Rule | Rule |
| 8.4.1 | B8.4.1 | 8.4.1 |
| 8.4.2 | B8.4.2 | 8.4.2 |
| 8.4.3 | B8.4.3 | 8.4.3 |
| 8.4.4 | B8.4.4 | 8.4.4 |
| Division 5 | Division 5 | Division 5 |
| Rule | Rule | Rule |
| 8.5.1 | B8.5.1 | 8.5.1 |
| 8.5.2 | B8.5.2 | 8.5.2 |
| 8.5.3 | B8.5.3 | 8.5.3 |
| 8.5.4 | B8.5.4 | 8.5.4 |
| 8.5.5 | B8.5.5 | 8.5.5 |
| 8.5.6 | B8.5.6 | 8.5.6 |
| Division 6 | Division 6 | Division 6 |
| Rule | Rule | Rule |
| 8.6.1 | B8.6.1 | 8.6.1 |
| 8.6.2 | B8.6.2 | 8.6.2 |
| 8.6.3 | B8.6.3 | 8.6.3 |
| Part 9 | Part B9 | Part 9 |
| Division 1 | Division 1 | Division 1 |
| Rule | Rule | Rule |
| 9.1.1 | B9.1.1 | 9.1.1 |
| 9.1.2 | B9.1.2 | 9.1.2 |
| 9.1.3 | B9.1.3 | 9.1.3 |
| 9.1.4 | B9.1.4 | 9.1.4 |
| Division 2 | Division 2 | Division 2 |
| Rule | Rule | Rule |
| 9.2.1 | B9.2.1 | 9.2.1 |
| 9.2.2 | B9.2.2 | 9.2.2 |
| 9.2.3 | B9.2.3 | 9.2.3 |
| 9.2.4 | B9.2.4 | 9.2.4 |
| 9.2.5 | B9.2.5 | 9.2.5 |
| 9.2.6 | B9.2.6 | 9.2.6 |
| 9.2.7 | B9.2.7 | 9.2.7 |
| Division 3 | Division 3 | Division 3 |
| Rule | Rule | Rule |
| 9.3.1 | B9.3.1 | 9.3.1 |
| 9.3.2 | B9.3.2 | 9.3.2 |
| 9.3.3 | B9.3.3 | 9.3.3 |
| 9.3.4 | B9.3.4 | 9.3.4 |
| 9.3.5 | B9.3.5 | 9.3.5 |
| 9.3.6 | B9.3.6 | 9.3.6 |
| 9.3.7 | B9.3.7 | 9.3.7 |
| 9.3.8 | B9.3.8 | 9.3.8 |
| 9.3.9 | B9.3.9 | 9.3.9 |
| 9.3.10 | B9.3.10 | 9.3.10 |
| 9.3.11 | B9.3.11 | 9.3.11 |
| 9.3.12 | B9.3.12 | 9.3.12 |
| 9.3.13 | B9.3.13 | 9.3.13 |
| Division 4 | Division 4 | Division 4 |
| Rule | Rule | Rule |
| 9.4.1 | B9.4.1 | 9.4.1 |
| 9.4.2 | B9.4.2 | 9.4.2 |
| 9.4.3 | B9.4.3 | 9.4.3 |
| 9.4.4 | B9.4.4 | 9.4.4 |
| 9.4.5 | B9.4.5 | 9.4.5 |
| Division 5 | Division 5 | Division 5 |
| Rule | Rule | Rule |
| 9.5.1 | B9.5.1 | 9.5.1 |
| 9.5.2 | B9.5.2 | 9.5.2 |
| 9.5.3 | B9.5.3 | 9.5.3 |
| 9.5.4 | B9.5.4 | 9.5.4 |
| 9.5.5 | B9.5.5 | 9.5.5 |
| Division 6 | Division 6 | Division 6 |
| Rule | Rule | Rule |
| 9.6.1 | B9.6.1 | 9.6.1 |
| 9.6.2 | B9.6.2 | 9.6.2 |
| 9.6.3 | B9.6.3 | 9.6.3 |
| 9.6.4 | B9.6.4 | 9.6.4 |
| 9.6.5 | 9.6.5 | 9.6.5 |
| Part 10 | Part B10 | Part 10 |
| Division 1 | Division 1 | Division 1 |
| Rule | Rule | Rule |
| 10.1.1 | B10.1.1 | 10.1.1 |
| 10.1.2 | B10.1.2 | 10.1.2 |
| Division 2 | Division 2 | Division 2 |
| Rule | Rule | Rule |
| 10.2.1 | B10.2.1 | 10.2.1 |
| 10.2.2 | B10.2.2 | 10.2.2 |
| 10.2.3 | B10.2.3 | 10.2.3 |
| 10.2.4 | B10.2.4 | 10.2.4 |
| 10.2.5 | B10.2.5 | 10.2.5 |
| 10.2.6 | B10.2.6 | 10.2.6 |
| Division 3 | Division 3 | Division 3 |
| Rule | Rule | Rule |
| 10.3.1 | B10.3.1 | 10.3.1 |
| 10.3.2 | B10.3.2 | 10.3.2 |
| 10.3.3 | B10.3.3 | 10.3.3 |
| 10.3.4 | B10.3.4 | 10.3.4 |
| 10.3.5 | B10.3.5 | 10.3.5 |
| 10.3.6 | B10.3.6 | 10.3.6 |
| 10.3.7 | B10.3.7 | 10.3.7 |
| 10.3.8 | B10.3.8 | 10.3.8 |
| 10.3.9 | B10.3.9 | 10.3.9 |
| 10.3.10 | B10.3.10 | 10.3.10 |
| 10 3.11 | B10.3.11 | 10.3.11 |
| 10.3.12 | B10.3.12 | 10.3.12 |
| Division 4 | Division 4 | Division 4 |
| Rule | Rule | Rule |
| 10.4.1 | B10.4.1 | 10.4.1 |
| 10.4.2 | B10.4.2 | 10.4.2 |
| 10.4.3 | B10.4.3 | 10.4.3 |
| 10.4.4 | B10.4.4 | 10.4.4 |
| 10.4.5 | B10.4.5 | 10.4.5 |
| Division 5 | Division 5 | Division 5 |
| Rule | Rule | Rule |
| 10.5.1 | B10.5.1 | 10.5.1 |
| 10.5.2 | B10.5.2 | 10.5.2 |
| 10.5.3 | B10.5.3 | 10.5.3 |
| 10.5.4 | B10.5.4 | 10.5.4 |
| 10.5.5 | B10.5.5 | 10.5.5 |
| 10.5.6 | B10.5.6 | 10.5.6 |
| 10.5.7 | B10.5.7 | 10.5.7 |
| 10.5.8 | B10.5.8 | 10.5.8 |
| 10.5.9 | B10.5.9 | 10.5.9 |
| 10.5.10 | B10.5.10 | 10.5.10 |
| 10.5.11 | B10.5.11 | 10.5.11 |
| 10.5.12 | B10.5.12 | 10.5.12 |
| 10.5.13 | B10.5.13 | 10.5.13 |
| 10.5.14 | B10.5.14 | 10.5.14 |
| 10.5.15 | B10.5.15 | 10.5.15 |
| 10.5.16 | B10.5.16 | 10.5.16 |
| 10.5.17 | B10.5.17 | 10.5.17 |
| 10.5.18 | B10.5.18 | 10.5.18 |
| Division 6 | Division 6 | Division 6 |
| Rule | Rule | Rule |
| 10.6.1 | B10.6.1 | 10.6.1 |
| 10.6.2 | B10.6.2 | 10.6.2 |
| 10.6.3 | B10.6.3 | 10.6.3 |
| 10.6.4 | B10.6.4 | 10.6.4 |
| 10.6.5 | B10.6.5 | 10.6.5 |
| 10.6.6 | B10.6.6 | 10.6.6 |
| Division 7 | Division 7 | Division 7 |
| Rule | Rule | Rule |
| 10.7.1 | B10.7.1 | 10.7.1 |
| 10.7.2 | B10.7.2 | 10.7.2 |
| 10.7.3 | B10.7.3 | 10.7.3 |
| 10.7.4 | B10.7.4 | 10.7.4 |
| 10.7.5 | B10.7.5 | 10.7.5 |
| 10.7.6 | B10.7.6 | 10.7.6 |
| 10.7.7 | B10.7.7 | 10.7.7 |
| Division 8 | Division 8 | Division 8 |
| Rule | Rule | Rule |
| 10.8.1 | B10.8.1 | 10.8.1 |
| 10.8.2 | B10.8.2 | 10.8.2 |
| 10.8.3 | B10.8.3 | 10.8.3 |
| 10.8.4 | B10.8.4 | 10.8.4 |
| Division 8A | Division 8A | Division 8A |
| Rule | Rule | Rule |
| 10.8A.1 | B10.8A.1 | 10.8A.1 |
| 10.8A.2 | B10.8A.2 | 10.8A.2 |
| 10.8A.3 | B10.8A.3 | 10.8A.3 |
| 10.8A.4 | B10.8A.4 | 10.8A.4 |
| Division 9 | Division 9 | Division 9 |
| Rule | Rule | Rule |
| 10.9.1 | B10.9.1 | 10.9.1 |
| 10.9.2 | B10.9.2 | 10.9.2 |
| 10.9.3 | B10.9.3 | 10.9.3 |
| 10.9.4 | B10.9.4 | 10.9.4 |
| Division 10 | Division 10 | Division 10 |
| Rule | Rule | Rule |
| 10.10.1 | B10.10.1 | 10.10.1 |
| 10.10.2 | B10.10.2 | 10.10.2 |
| 10.10.3 | B10.10.3 | 10.10.3 |
| 10.10.4 | B10.10.4 | 10.10.4 |
| 10.10.5 | B10.10.5 | 10.10.5 |
| 10.10.6 | B10.10.6 | 10.10.6 |
| 10.10.7 | B10.10.7 | 10.10.7 |
| 10.10.8 | B10.10.8 | 10.10.8 |
| 10.10.9 | B10.10.9 | 10.10.9 |
| 10.10.10 | B10.10.10 | 10.10.10 |
| 10.10.11 | B10.10.11 | 10.10.11 |
| 10.10.12 | B10.10.12 | 10.10.12 |
| Division 11 | Division 11 | Division 11 |
| Rule | Rule | Rule |
| 10.11.1 | B10.11.1 | 10.11.1 |
| 10.11.2 | B10.11.2 | 10.11.2 |
| 10.11.3 | B10.11.3 | 10.11.3 |
| 10.11.4 | B10.11.4 | 10.11.4 |
| 10.11.5 | B10.11.5 | 10.11.5 |
| 10.11.6 | B10.11.6 | 10.11.6 |
| 10.11.7 | B10.11.7 | 10.11.7 |
| 10.11.8 | B10.11.8 | 10.11.8 |
| 10.11.9 | B10.11.9 | 10.11.9 |
| 10.11.10 | B10.11.10 | 10.11.10 |
| 10.11.11 | B10.11.11 | 10.11.11 |
| 10.11.12 | B10.11.12 | 10.11.12 |
| 10.11.13 | B10.11.13 | 10.11.13 |
| 10.11.14 | B10.11.14 | 10.11.14 |
| 10.11.15 | B10.11.15 | 10.11.15 |
| 10.11.16 | B10.11.16 | 10.11.16 |
| Division 12 | Division 12 | Division 12 |
| Rule | Rule | Rule |
| 10.12.1 | B10.12.1 | 10.12.1 |
| 10.12.2 | B10.12.2 | 10.12.2 |
| 10.12.3 | B10.12.3 | 10.12.3 |
| Part 11 | Part B11 | Part 11 |
| Division 1 | Division 1 | Division 1 |
| Rule | Rule | Rule |
| 11.1.1 | B11.1.1 | 11.1.1 |
| 11.1.2 | B11.1.2 | 11.1.2 |
| 11.1.3 | B11.1.3 | 11.1.3 |
| 11.1.4 | B11.1.4 | 11.1.4 |
| 11.1.5 | B11.1.5 | 11.1.5 |
| Division 2 | Division 2 | Division 2 |
| Rule | Rule | Rule |
| 11.2.1 | B11.2.1 | 11.2.1 |
| 11.2.2 | B11.2.2 | 11.2.2 |
| 11.2.4 | B11.2.4 | 11.2.4 |
| Division 3 | Division 3 | Division 3 |
| Rule | Rule | Rule |
| 11.3.1 | B11.3.1 | 11.3.1 |
| 11.3.1A | B11.3.1A | 11.3.1A |
| 11.3.1B | B11.3.1B | 11.3.1B |
| 11.3.2 | B11.3.2 | 11.3.2 |
| 11.3.4 | B11.3.4 | 11.3.4 |
| 11.3.5 | B11.3.5 | 11.3.5 |
| 11.3.6 | B11.3.6 | 11.3.6 |
| 11.3.7 | B11.3.7 | 11.3.7 |
| 11.3.8 | B11.3.8 | 11.3.8 |
| 11.3.9 | B11.3.9 | 11.3.9 |
| 11.3.10 | B11.3.10 | 11.3.10 |
| 11.3.11 | B11.3.11 | 11.3.11 |
| 11.3.11A | B11.3.11A | 11.3.11A |
| 11.3.12 | B11.3.12 | 11.3.12 |
| 11.3.13 | B11.3.13 | 11.3.13 |
| 11.3.14 | B11.3.14 | 11.3.14 |
| 11.3.15 | B11.3.15 | 11.3.15 |
| 11.3.16 | B11.3.16 | 11.3.16 |
| 11.3.17 | B11.3.17 | 11.3.17 |
| 11.3.18 | B11.3.18 | 11.3.18 |
| 11.3.19 | B11.3.19 | 11.3.19 |
| 11.3.20 | B11.3.20 | 11.3.20 |
| 11.3.21 | B11.3.21 | 11.3.21 |
| 11.3.22 | B11.3.22 | 11.3.22 |
| 11.3.23 | B11.3.23 | 11.3.23 |
| 11.3.24 | B11.3.24 | 11.3.24 |
| 11.3.25 | B11.3.25 | 11.3.25 |
| 11.3.26 | B11.3.26 | 11.3.26 |
| 11.3.27 | B11.3.27 | 11.3.27 |
| 11.3.28 | B11.3.28 | 11.3.28 |
| 11.3.29 | B11.3.29 | 11.3.29 |
| Division 4 | Division 4 | Division 4 |
| Rule | Rule | Rule |
| 11.4.1 | B11.4.1 | 11.4.1 |
| 11.4.2 | B11.4.2 | 11.4.2 |
| 11.4.3 | B11.4.3 | 11.4.3 |
| 11.4.4 | B11.4.4 | 11.4.4 |
| 11.4.5 | B11.4.5 | 11.4.5 |
| 11.4.6 | B11.4.6 | 11.4.6 |
| 11.4.7 | B11.4.7 | 11.4.7 |
| 11.4.8 | B11.4.8 | 11.4.8 |
| 11.4.9 | B11.4.9 | 11.4.9 |
| 11.4.10 | B11.4.10 | 11.4.10 |
| Division 5 | Division 5 | Division 5 |
| Rule | Rule | Rule |
| 11.5.1 | B11.5.1 | 11.5.1 |
| 11.5.2 | B11.5.2 | 11.5.2 |
| 11.5.3 | B11.5.3 | 11.5.3 |
| 11.5.4 | B11.5.4 | 11.5.4 |
| Part 12 | Part B12 | Part 12 |
| Division 1 | Division 1 | Division 1 |
| Rule | Rule | Rule |
| 12.1.1 | B12.1.1 | 12.1.1 |
| 12.1.2 | B12.1.2 | 12.1.2 |
| 12.1.3 | B12.1.3 | 12.1.3 |
| 12.1.3A | B12.1.3A | 12.1.3A |
| 12.1.4 | B12.1.4 | 12.1.4 |
| 12.1.5 | B12.1.5 | 12.1.5 |
| 12.1.6 | B12.1.6 | 12.1.6 |
| Division 2 | Division 2 | Division 2 |
| Rule | Rule | Rule |
| 12.2.1 | B12.2.1 | 12.2.1 |
| 12.2.2 | B12.2.2 | 12.2.2 |
| 12.2.3 | B12.2.3 | 12.2.3 |
| 12.2.4 | B12.2.4 | 12.2.4 |
| 12.2.5 | B12.2.5 | 12.2.5 |
| 12.2.6 | B12.2.6 | 12.2.6 |
| 12.2.7 | B12.2.7 | 12.2.7 |
| 12.2.8 | B12.2.8 | 12.2.8 |
| 12.2.9 | B12.2.9 | 12.2.9 |
| 12.2.9A | B12.2.9A | 12.2.9A |
| 12.2.10 | B12.2.10 | 12.2.10 |
| Division 3 | Division 3 | Division 3 |
| Rule | Rule | Rule |
| 12.3.1 | B12.3.1 | 12.3.1 |
| 12.3.2 | B12.3.2 | 12.3.2 |
| 12.3.3 | B12.3.3 | 12.3.3 |
| Part 13 | Part B13 | Part 13 |
| Division 1 | Division 1 | Division 1 |
| Rule | Rule | Rule |
| 13.1.1 | B13.1.1 | 13.1.1 |
| 13.1.2 | B13.1.2 | 13.1.2 |
| 13.1.3 | B13.1.3 | 13.1.3 |
| 13.1.4 | B13.1.4 | 13.1.4 |
| Division 2 | Division 2 | Division 2 |
| Rule | Rule | Rule |
| 13.2.1 | B13.2.1 | 13.2.1 |
| 13.2.2 | B13.2.2 | 13.2.2 |
| 13.2.3 | B13.2.3 | 13.2.3 |
| 13.2.4 | B13.2.4 | 13.2.4 |
| Division 3 | Division 3 | Division 3 |
| Rule | Rule | Rule |
| 13.3.1 | B13.3.1 | 13.3.1 |
| 13.3.2 | B13.3.2 | 13.3.2 |
| 13.3.3 | B13.3.3 | 13.3.3 |
| 13.3.4 | B13.3.4 | 13.3.4 |
| 13.3.5 | B13.3.5 | 13.3.5 |
| 13.3.6 | B13.3.6 | 13.3.6 |
| 13.3.7 | B13.3.7 | 13.3.7 |
| 13.3.8 | B13.3.8 | 13.3.8 |
| Division 4 | Division 4 | Division 4 |
| Rule | Rule | Rule |
| 13.4.1 | B13.4.1 | 13.4.1 |
| Part 14 | Part B14 | Part 14 |
| Division 1 | Division 1 | Division 1 |
| Rule | Rule | Rule |
| 14.1.1 | B14.1.1 | 14.1.1 |
| 14.1.2 | B14.1.2 | 14.1.2 |
| Division 2 | Division 2 | Division 2 |
| Rule | Rule | Rule |
| 14.2.1 | B14.2.1 | 14.2.1 |
| 14.2.2 | B14.2.2 | 14.2.2 |
| 14.2.3 | B14.2.3 | 14.2.3 |
| 14.2.4 | B14.2.4 | 14.2.4 |
| 14.2.5 | B14.2.5 | 14.2.5 |
| 14.2.6 | B14.2.6 | 14.2.6 |
| Division 3 | Division 3 | Division 3 |
| Rule | Rule | Rule |
| 14.3.1 | B14.3.1 | 14.3.1 |
| 14.3.2 | B14.3.2 | 14.3.2 |
| Division 4 | Division 4 | Division 4 |
| Rule | Rule | Rule |
| 14.4.1 | B14.4.1 | 14.4.1 |
| 14.4.2 | B14.4.2 | 14.4.2 |
| 14.4.3 | B14.4.3 | 14.4.3 |
| 14.4.4 | B14.4.4 | 14.4.4 |
| Part 15 | Part B15 | Part 15 |
| Division 1 | Division 1 | Division 1 |
| Rule | Rule | Rule |
| 15.1.1 | B15.1.1 | 15.1.1 |
| 15.1.2 | B15.1.2 | 15.1.2 |
| 15.1.3 | B15.1.3 | 15.1.3 |
| 15.1.4 | B15.1.4 | 15.1.4 |
| 15.1.5 | B15.1.5 | 15.1.5 |
| 15.1.6 | B15.1.6 | 15.1.6 |
| 15.1.7 | B15.1.7 | 15.1.7 |
| 15.1.8 | B15.1.8 | 15.1.8 |
| 15.1.9 | B15.1.9 | 15.1.9 |
| Division 2 | Division 2 | Division 2 |
| Rule | Rule | Rule |
| 15.2.1 | B15.2.1 | 15.2.1 |
| 15.2.2 | B15.2.2 | 15.2.2 |
| 15.2.3 | B15.2.3 | 15.2.3 |
| 15.2.4 | B15.2.4 | 15.2.4 |
| 15.2.5 | B15.2.5 | 15.2.5 |
| 15.2.6 | B15.2.6 | 15.2.6 |
| 15.2.7 | B15.2.7 | 15.2.7 |
| 15.2.8 | B15.2.8 | 15.2.8 |
| 15.2.9 | B15.2.9 | 15.2.9 |
| 15.2.10 | B15.2.10 | 15.2.10 |
| Division 3 | Division 3 | Division 3 |
| Rule | Rule | Rule |
| 15.3.1 | B15.3.1 | 15.3.1 |
| 15.3.2 | B15.3.2 | 15.3.2 |
| 15.3.3 | B15.3.3 | 15.3.3 |
| 15.3.4 | B15.3.4 | 15.3.4 |
| 15.3.5 | B15.3.5 | 15.3.5 |
| 15.3.6 | B15.3.6 | 15.3.6 |
| 15.3.7 | B15.3.7 | 15.3.7 |
| 15.3.8 | B15.3.8 | 15.3.8 |
| 15.3.9 | B15.3.9 | 15.3.9 |
| 15.3.10 | B15.3.10 | 15.3.10 |
| Part 16 | Part B16 | Part 16 |
| Division 1 | Division 1 | Division 1 |
| Rule | Rule | Rule |
| 16.1.1 | B16.1.1 | 16.1.1 |
| 16.1.2 | B16.1.2 | 16.1.2 |
| Division 2 | Division 2 | Division 2 |
| Rule | Rule | Rule |
| 16.2.1 | B16.2.1 | 16.2.1 |
| 16.2.2 | B16.2.2 | 16.2.2 |
| 16.2.2A | B16.2.2A | 16.2.2A |
| 16.2.2B | B16.2.2B | 16.2.2B |
| 16.2.2C | B16.2.2C | 16.2.2C |
| 16.2.2D | B16.2.2D | 16.2.2D |
| 16.2.2E | B16.2.2E | 16.2.2E |
| 16.2.2F | B16.2.2F | 16.2.2F |
| 16.2.2G | B16.2.2G | 16.2.2G |
| 16.2.3 | B16.2.3 | 16.2.3 |
| 16.2.4 | B16.2.4 | 16.2.4 |
| 16.2.5 | B16.2.5 | 16.2.5 |
| 16.2.6 | B16.2.6 | 16.2.6 |
| 16.2.7 | B16.2.7 | 16.2.7 |
| 16.2.8 | B16.2.8 | 16.2.8 |
| 16.2.9 | B16.2.9 | 16.2.9 |
| Division 3 | Division 3 | Division 3 |
| Rule | Rule | Rule |
| 16.3.1 | B16.3.1 | 16.3.1 |
| 16.3.2 | B16.3.2 | 16.3.2 |
| 16.3.3 | B16.3.3 | 16.3.3 |
| 16.3.4 | B16.3.4 | 16.3.4 |
| 16.3.5 | B16.3.5 | 16.3.5 |
| 16.3.6 | B16.3.6 | 16.3.6 |
| 16.3.7 | B16.3.7 | 16.3.7 |
| 16.3.8 | B16.3.8 | 16.3.8 |
| 16.3.9 | B16.3.9 | 16.3.9 |
| 16.3.10 | B16.3.10 | 16.3.10 |
| 16.3.11 | B16.3.11 | 16.3.11 |
| 16.3.12 | B16.3.12 | 16.3.12 |
| 16.3.13 | B16.3.13 | 16.3.13 |
| Division 4 | Division 4 | Division 4 |
| Rule | Rule | Rule |
| 16.4.1 | B16.4.1 | 16.4.1 |
| 16.4.2 | B16.4.2 | 16.4.2 |
| 16.4.3 | B16.4.3 | 16.4.3 |
| 16.4.4 | B16.4.4 | 16.4.4 |
| 16.4.5 | B16.4.5 | 16.4.5 |
| 16.4.6 | B16.4.6 | 16.4.6 |
| Division 5 | Division 5 | Division 5 |
| Rule | Rule | Rule |
| 16.5.1 | B16.5.1 | 16.5.1 |
| 16.5.2 | B16.5.2 | 16.5.2 |
| Division 6 | Division 6 | Division 6 |
| Rule | Rule | Rule |
| 16.6.1 | B16.6.1 | 16.6.1 |
| 16.6.2 | B16.6.2 | 16.6.2 |
| Division 8 | Division 8 | Division 8 |
| Rule | Rule | Rule |
| 16.8.1 | B16.8.1 | 16.8.1 |
| 16.8.2 | B16.8.2 | 16.8.2 |
| 16.8.3 | B16.8.3 | 16.8.3 |
| 16.8.4 | B16.8.4 | 16.8.4 |
| 16.8.5 | B16.8.5 | 16.8.5 |
| 16.8.6 | B16.8.6 | 16.8.6 |
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