EXPLANATORY STATEMENT
STATUTORY RULES 1982 NO 59
ISSUED BY THE AUTHORITY OF THE MINISTER FOR FINANCE SUPERANNUATION ACT 1976 - SUPERANNUATION (APPROVED AUTHORITIES) REGULATIONS (AMENDMENT)
LEGISLATIVE BASIS OF THE REGULATIONS
The Superannuation Act 1976 (the Act) makes provision for, and in relation to, an occupational superannuation scheme for persons employed by the Commonwealth, and for certain other persons.
Section 168 of the Act provides that the Governor-General may make regulations, not inconsistent with the Act, prescribing all matters which the Act requires or permits to be prescribed or which are necessary or convenient to be prescribed for carrying out or giving effect to the Act.
By virtue of the definitions of “eligible employee”, “permanent employee” and “temporary employee” in the interpretation provision of the Act (section 3), those eligible to contribute under the Act are officers and employees for the purposes of the Public Service Act 1922, any other persons employed by the Commonwealth and persons employed by an “approved authority”.
Section 3 defines “approved authority” as:
(a) an authority or other body specified in the regulations as an “approved authority” for the purposes of the Act, being an authority or body of a kind described in the definition; or
(b) an authority or body that was an “approved authority” for the purposes of the Superannuation Act 1922 immediately before 1 July 1976, the date of commencement of the Act.
Authorities or bodies that have become “approved authorities” since 1 July 1976 are specified in the Superannuation (Approved Authorities) Regulations.
Section 168 of the Act also provides that regulations for the purpose of the “approved authority” definition made after 31 December 1978 may be expressed to have taken effect from and including a day not earlier than 12 months before the making of the regulations.
THE MILK AUTHORITY OF THE AUSTRALIAN CAPITAL TERRITORY AND THE CANBERRA SHOWGROUND TRUST
The Milk Authority of the Australian Capital Territory was established by section 6 of the Milk Authority Ordinance 1971 and the Canberra Showground Trust was established by section 3 of the Canberra Showground Trust Ordinance 1976. By virtue of amendments made to these Ordinances by the Commonwealth Functions (Statutes Review) Act 1981, the Authority and the Trust have been empowered to
employ staff in their own right since 14 December 1981. Prior to that date the staff of the two bodies were employed under the Public Service Act 1922.
It is intended that employees of the Authority and the Trust be, or continue to be, eligible to contribute for, and receive, benefits under the Act. The Authority and the Trust are both bodies of a kind described in the definition of “approved authority” in the Act.
CONTENT OF THE REGULATIONS
The regulations amended the Superannuation (Approved Authorities) Regulations to include the Milk Authority of the Australian Capital Territory and the Canberra Showground Trust as “approved authorities” for the purposes of the Act. The regulations took effect from 14 December 1981, the date from which the Authority and the Trust were empowered to engage staff in their own right.
Overview
The Superannuation (Approved Authorities) Regulations (Amendment) 1982, issued under the authority of the Minister for Finance, amends the Superannuation Act 1976 to address the gap in the eligibility of employees of certain authorities to participate in the superannuation scheme established by the Act. This amendment was enacted by the Commonwealth Parliament to ensure that employees of specified authorities, specifically the Milk Authority of the Australian Capital Territory and the Canberra Showground Trust, who were empowered to employ staff in their own right from 14 December 1981, are included as eligible participants in the occupational superannuation scheme. The policy objective of these regulations is to extend the superannuation benefits to employees of these authorities, thereby ensuring consistent and equitable treatment of employees across different Commonwealth entities.
Scope and Application
The Superannuation Act 1976 and the subsequent Superannuation (Approved Authorities) Regulations (Amendment) 1982 establish a framework for occupational superannuation for employees of the Commonwealth, including officers and employees covered by the Public Service Act 1922, other Commonwealth employees, and those employed by entities designated as "approved authorities." The Act applies to these persons and their employers, extending to various industries and entities that fall under the definition of "approved authority." Geographically, the Act's reach is national, as it pertains to Commonwealth employees and approved authorities across Australia. The regulations specifically amended the Superannuation (Approved Authorities) Regulations to include the Milk Authority of the Australian Capital Territory and the Canberra Showground Trust as approved authorities, effective from 14 December 1981, the date from which these entities were empowered to employ staff independently. The Act does not specify any exclusions, exemptions, or thresholds in the provided text, and its application may be further refined through subordinate instruments as necessary.
Key Provisions
The Superannuation (Approved Authorities) Regulations (Amendment) 1982 (C2004L06532) primarily concern the expansion of the definition of "approved authorities" under the Superannuation Act 1976. According to section 168 of the Act, the Governor-General has the authority to make regulations that are not inconsistent with the Act, and these regulations must cover all matters required or permitted by the Act, or that are necessary or convenient for carrying out the Act. The Amendment Regulations were made to include the Milk Authority of the Australian Capital Territory and the Canberra Showground Trust as "approved authorities" under the Act, thereby ensuring that their employees are eligible to contribute to and receive benefits from the superannuation scheme. These regulations took effect from 14 December 1981, the same date when the Milk Authority and the Canberra Showground Trust were empowered to employ staff in their own right.
The Amendment Regulations impose specific obligations on the Milk Authority of the Australian Capital Territory and the Canberra Showground Trust by formally recognising them as approved authorities under the Superannuation Act 1976. This recognition ensures that employees of these entities are eligible to participate in the occupational superannuation scheme, and that the respective employers are required to make the necessary contributions on behalf of their staff. By being designated as approved authorities, these entities must adhere to the provisions of the Act and the accompanying regulations, ensuring that their employees can benefit from the superannuation arrangements provided for under the Act.
In the event that the Milk Authority of the Australian Capital Territory or the Canberra Showground Trust fails to comply with the obligations imposed by the Superannuation Act 1976 or the Amendment Regulations, they may face legal consequences. While the specific penalties are not outlined in the Explanatory Statement, breaches of the Act or regulations could potentially result in civil or criminal penalties, as well as enforcement actions by the relevant authorities. The consequences for non-compliance may include fines, legal proceedings, or other measures taken to ensure adherence to the provisions of the Act and the regulations. It is essential for the Milk Authority and the Canberra Showground Trust to understand their obligations and take appropriate steps to comply with the Superannuation Act 1976 and the Amendment Regulations to avoid any potential penalties or consequences.