Superannuation (Continuing Contributions for Benefits) Regulations (Amendment) 1994 No. 248
EXPLANATORY STATEMENT
STATUTORY RULES 1994 No. 248
Issued by the authority of the Minister for Finance
Superannuation Act 1976
Superannuation (Continuing Contributions for Benefits) Regulations (Amendment)
The Superannuation Act 1976 (the Act) makes provision for and in relation to an occupational superannuation scheme for certain Commonwealth employees and other persons.
Section 168 of the Act provides that the Governor-General may make regulations for the purposes of the Act.
Persons eligible to contribute under the Act are referred to as "eligible employees" as defined in subsection 3(1) of the Act. The term includes a person to whom section 14A of the Act applies and includes a class of persons specified in the Regulations. Regulations for the purposes of section 14A are contained in the Superannuation (Continuing Contributions for Benefits) Regulations (the Principal Regulations).
Special superannuation arrangements operate for Commonwealth employees transferred to State employment as a consequence of the transfer of Commonwealth Repatriation institutions to State control. The arrangements include the right to contribute as members of the Commonwealth Superannuation Scheme (the CSS) as provided for in the Act if they do not join a State scheme.
To give effect to the superannuation arrangements for staff of Repatriation institutions, Statutory Rules 1991 No. 446 amended the Principal Regulations to enable staff who are taken to have resigned from the Australian Public Service in accordance with subsection 14(2) of the Repatriation Institutions (Staff) Act 1991 and on the next day continue in employment with a State as a consequence of the transfer to remain members of the CSS. Statutory Rules 1991, No. 446 was made on 12 December 1991 and was to come into effect on the commencement of the Repatriation Institutions (Staff) Act 1991.
The Repatriation Institutions (Staff) Bill 1991 (the Repatriation Bill) was first presented to Parliament in 1991 and passed by the House of Representatives in November 1991. The Senate amended the Repatriation Bill in 1992 including the insertion of a new clause. The Repatriation Bill with amendments was represented to the House and was agreed to by the House. It was assented to on 17 June 1992 as the Repatriation Institutions (Transfer) Act 1992. Because of the insertion of a new clause, the provisions contained in the Repatriation Bill were renumbered such that, for example, clause 14 became clause 15.
The Principal Regulations were amended by Statutory Rules 1992 No. 213 to change the reference to the Repatriation Institutions (Staff) Act 1991 to the Repatriation Institutions (Transfer) Act 1992. However, the need to amend the reference to subsection 14(2) was not recognised at that time.
The regulations amend the Principal Regulations by replacing the reference to subsection 14 (2) of the Repatriation Institutions (Transfer) Act 1992 with a reference to subsection 15(2) of that Act.
The regulations commence on gazettal.
Overview
The Superannuation (Continuing Contributions for Benefits) Regulations (Amendment) 1994 No. 248, issued under the authority of the Minister for Finance, amends the Superannuation (Continuing Contributions for Benefits) Regulations to correct a reference error introduced by the Repatriation Institutions (Transfer) Act 1992. The Superannuation Act 1976, enacted to establish an occupational superannuation scheme for certain Commonwealth employees and other individuals, allows for the creation of regulations to facilitate the operation of the Act. The amending regulations address the issue of incorrectly referenced subsections in the Principal Regulations, which were introduced due to renumbering in the Repatriation Institutions (Transfer) Act 1992. This amendment ensures that the correct legal references are maintained, thereby upholding the integrity and continuity of superannuation arrangements for Commonwealth employees transferred to State employment. The policy objective of these regulations is to ensure that the superannuation rights of affected employees are accurately reflected and maintained in accordance with the legislative framework.
Scope and Application
The Superannuation (Continuing Contributions for Benefits) Regulations (Amendment) 1994 No. 248 pertains to the Superannuation Act 1976, which sets up an occupational superannuation scheme for specific Commonwealth employees and other individuals. These regulations aim to amend the principal regulations to address the legislative changes that occurred due to the renumbering of clauses in the Repatriation Institutions (Transfer) Act 1992. The regulations ensure that employees transferred from Commonwealth Repatriation institutions to State employment maintain their membership in the Commonwealth Superannuation Scheme. Eligible employees, as defined in the Act, are those who can contribute to the scheme, including those covered under section 14A and classes specified in the regulations. The scope of the Act extends to Commonwealth employees who transfer to State employment and those who continue in employment with a State after the transfer of Repatriation institutions. The amendment ensures regulatory references align with the renumbered clauses in the Repatriation Institutions (Transfer) Act 1992, maintaining the integrity of the superannuation arrangements for these employees.
Key Provisions
The Superannuation (Continuing Contributions for Benefits) Regulations (Amendment) 1994 No. 248 amends the Principal Regulations, which were established under section 168 of the Superannuation Act 1976. The amendment updates the reference from subsection 14(2) to subsection 15(2) of the Repatriation Institutions (Transfer) Act 1992. This change is necessary due to the renumbering of the Repatriation Institutions (Staff) Act 1991 when it was amended and assented to as the Repatriation Institutions (Transfer) Act 1992. These regulations ensure that eligible employees, particularly those transferred from Commonwealth to State employment due to the transfer of Repatriation institutions, can continue to contribute to the Commonwealth Superannuation Scheme (CSS) as stipulated in section 14A of the Act.
The amendments to the regulations impose obligations on the parties involved, particularly ensuring that employees who are transferred from Commonwealth employment to State employment are correctly identified and their eligibility for continued membership in the CSS is maintained. The regulations specify that these employees, who are deemed to have resigned from the Australian Public Service under subsection 15(2) of the Repatriation Institutions (Transfer) Act 1992, should continue their contributions to the CSS if they do not join a State scheme. This provision ensures that these employees are not disadvantaged by the transfer and can maintain their superannuation benefits.
Breach of the regulations may lead to significant consequences. Although the explanatory statement does not explicitly state penalties, it is understood that failing to comply with the provisions of the Superannuation Act 1976 and its regulations can result in financial penalties or other legal repercussions. The exact penalties would depend on the specific nature of the breach and could be determined by a court or tribunal. Ensuring compliance with these regulations is crucial for maintaining the integrity of the superannuation arrangements and the rights of the employees involved.