Military Superannuation and Benefits Regulations 1992
Statutory Rules 1992 No. 334 as amended
made under the
Military Superannuation and Benefits Act 1991
This compilation was prepared on 6 June 2003
taking into account amendments up to SR 2000 No. 144
Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra
Contents
1 Name of Regulations [see Note 1]
2 Interpretation
3 Prescribed reason - section 40 of the Act
4 Specification of laws (Act s 24)
Schedule 1 Specified laws
Notes
1 Name of Regulations [see Note 1]
These Regulations are the Military Superannuation and Benefits Regulations 1992.
2 Interpretation
In these Regulations, unless the contrary intention appears:
Act means the Military Superannuation and Benefits Act 1991.
3 Prescribed reason - section 40 of the Act
For the purposes of paragraph 40(1)(c) of the Act, prescribed reason includes the following:
(a) dismissal of the member from the Defence Force by a service tribunal for an offence under Part III of the Defence Force Discipline Act 1982;
(b) discharge of an airman under paragraph 115 (1) (da) of the Air Force Regulations;
(c) discharge of a soldier under paragraph 176 (1) (q) of the Australian Military Regulations;
(d) discharge of a sailor under paragraph 38 (1) (h) of the Naval Forces Regulations.
4 Specification of laws (Act s 24)
For subsection 24 (3) of the Act, subsection 24 (1) of the Act does not apply in relation to taxation under a law specified in Schedule 1.
Note Subsection 24 (1) of the Act limits the extent to which the MSBS Board and Fund are subject to taxation under a law of the Commonwealth (other than the Superannuation Contributions Tax (Assessment and Collection) Act 1997, the Income Tax Assessment Act 1936, or the Income Tax Assessment Act 1997), or a law of a State or Territory.
Under subsection 24 (3) of the Act, regulations may provide that subsection 24 (1) does not apply in relation to taxation under a specified law.
Schedule 1 Specified laws
(regulation 4)
Item | Law |
1 | A New Tax System (Goods and Services Tax) Act 1999 |
2 | A New Tax System (Goods and Services Tax) Regulations 1999 |
3 | A New Tax System (Goods and Services Tax Transition) Act 1999 |
4 | Part VI of the Taxation Administration Act 1953 |
Notes to the Military Superannuation and Benefits Regulations 1992
Note 1
The Military Superannuation and Benefits Regulations 1992 (in force under the Military Superannuation and Benefits Act 1991) as shown in this compilation comprise Statutory Rules 1992 No. 334 amended as indicated in the Tables below.
Table of Statutory Rules
Year and
number | Date of notification
in Gazette | Date of
commencement | Application, saving or
transitional provisions |
1992 No. 334 | 27 Oct 1992 | 27 Oct 1992 | |
2000 No. 144 | 28 June 2000 | 1 July 2000 | — |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
Provision affected | How affected |
R. 1................. | rs. 2000 No. 144 |
R. 4................. | ad. 2000 No. 144 |
Schedule 1 | |
Schedule 1............ | ad. 2000 No. 144 |
Overview
The Military Superannuation and Benefits Regulations 1992 were made under the Military Superannuation and Benefits Act 1991, a piece of legislation enacted to provide for the payment of benefits and entitlements to members of the Australian Defence Force, their dependants, and others connected with the Defence Force. The primary objective of these regulations is to specify the circumstances under which certain discharges from the Defence Force are considered as prescribed reasons for the payment of benefits, and to outline the specific laws that are exempted from certain taxation provisions applicable to the Military Superannuation and Benefits Scheme. The regulations were prepared by the Office of Legislative Drafting, Attorney-General’s Department, Canberra, and were last updated on 6 June 2003 to reflect amendments up to Statutory Rules 2000 No. 144. These regulations aim to ensure that the administration of superannuation and benefits for Defence Force members is consistent with the overarching legislative intent of the Act.
Scope and Application
The Military Superannuation and Benefits Regulations 1992 apply to the members of the Australian Defence Force (ADF) and their dependants, as well as to the Military Superannuation and Benefits Scheme (MSBS) Board and Fund. These regulations were made under the Military Superannuation and Benefits Act 1991 and provide detailed specifications regarding the taxation and financial benefits available to ADF members and their families. They are intended to clarify and implement the provisions of the primary Act, ensuring the smooth administration of superannuation and benefits for military personnel. The regulations have a national jurisdictional reach as they are Commonwealth regulations. However, certain exclusions and exemptions apply, particularly in relation to specific taxation laws outlined in Schedule 1 of the regulations, which specify the laws under which the MSBS Board and Fund are not subject to taxation beyond the Superannuation Contributions Tax (Assessment and Collection) Act 1997, the Income Tax Assessment Act 1936, or the Income Tax Assessment Act 1997. These regulations may be extended or restricted through subordinate instruments, allowing for adjustments and refinements in the scope of application to meet evolving needs.
Key Provisions
The Military Superannuation and Benefits Regulations 1992 (the Regulations), made under the Military Superannuation and Benefits Act 1991 (the Act), set out certain requirements and exemptions relating to the taxation of the Military Superannuation and Benefits Scheme Board and Fund (the MSBS Board and Fund). The Regulations define what is meant by 'Act' in the context of these Regulations (regulation 2). They also clarify the meaning of 'prescribed reason' for the purposes of section 40(1)(c) of the Act, which includes certain discharges from the Defence Force (regulation 3). Furthermore, the Regulations specify laws under which the MSBS Board and Fund will not be subject to taxation under a law of the Commonwealth or a State or Territory, other than certain specified taxes (regulation 4).
The Regulations impose specific obligations on the MSBS Board and Fund to ensure compliance with the Act and any relevant taxation laws. For instance, they must adhere to the prescribed reasons for any member's discharge or dismissal and ensure that they are not subject to taxation under the specified laws as outlined in Schedule 1 (regulations 3 and 4). Additionally, the MSBS Board and Fund must ensure that their operations do not contravene any provisions of the Act or the Regulations.
Failure to comply with the requirements set out in the Regulations may result in legal consequences. While the Regulations themselves do not explicitly detail offences or penalties, breaches of the underlying Act may lead to civil or criminal penalties. Under section 46 of the Act, a person who contravenes or fails to comply with the Act may be liable to a penalty of up to $22,200 (the current maximum penalty for a corporation as of June 2023). Additionally, individuals who knowingly or negligently contravene the Act may also face criminal penalties, including fines and imprisonment. It is essential for the MSBS Board and Fund to ensure strict adherence to the Regulations and the Act to avoid such consequences.