Superannuation (CSS) Approved Authority Amendment Declaration 2015 (No. 1)

Administered by Department of Finance

Legislation au F2015L00927 Not in force Legislative Instrument

Legislation content

explanatory statement

Issued by the Minister for Finance

Superannuation Act 1976

Declaration under section 3

The Superannuation Act 1976 (the Act) makes provision for, and in relation to, the Commonwealth Superannuation Scheme (CSS) for Australian Government employees and for certain other persons.

Persons who are “eligible employees” under the Act include persons who are Commonwealth employees, and persons who are employed by an “approved authority” (subject to certain other requirements). Under paragraph (a) of the definition of “approved authority” in subsection 3(1) of the Act, an approved authority includes an authority or other body declared by the Minister to be an approved authority for the purposes of the Act, being an authority or body of a kind described in the definition.

A consolidated list of bodies that have been declared by the Minister to be approved authorities for the purposes of the Act is contained in the Superannuation (CSS) Approved Authority Declaration 1995 (the Principal Declaration).

The purpose of the Superannuation (CSS) Approved Authority Amendment Declaration 2015 (No. 1) (the Declaration) is to amend the Principal Declaration by including Australian Hearing Services (AHS) in the list of bodies declared by the Minister to be approved authorities for the purposes of the Act.

Under subsection 33(3) of the Acts Interpretation Act 1901, where an Act confers a power to make, grant or issue any instrument of a legislative or administrative character (including rules, regulations or by-laws), the power shall be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any such instrument.

Before 1 July 1997, AHS employees were employed under the then Public Service Act 1922, and therefore eligible for CSS membership. As part of a restructuring of AHS, the Hearing Services and AGHS Reform Act 1997 included amendments to the Hearing Services Act 1991, including a change to provisions providing for the employment of staff. As a result, since 1 July 1997, AHS has employed staff in its own right, rather than on behalf of the Commonwealth. However, there was no policy intention that AHS employees’ superannuation arrangements be affected by this change, and its relevant employees have continued to be treated as eligible employees for the purposes of the CSS.

To give effect to the policy outcome which was always intended in relation to AHS staff, the Declaration makes AHS an approved authority. Subject to any other limitations in the Act (noting that the CSS closed to new members in 1990), employees of AHS may be eligible for CSS membership from the date of the instrument’s commencement. The AHS employees treated as eligible employees for the period from 1 July 1997 up until the commencement of the Declaration are declared to be eligible employees under the Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2015 (No. 1).

AHS was consulted on the amendments contained in the Declaration.

The Declaration commences on the day after it is registered.

The Office of Best Practice Regulation (OBPR) assessed that the changes do not require a Regulation Impact Statement as they are machinery of government and do not substantially alter existing arrangements (OBPR ID: 18516).

The Declaration is a legislative instrument for the purposes of the Legislative Instruments Act 2003 (LI Act). Although section 44 of the LI Act exempts superannuation instruments from disallowance, the Declaration is subject to disallowance in accordance with section 4A of the Act.

The details of the Declaration are explained in Attachment A.  A Statement of Compatibility with Human Rights is at Attachment B.


Attachment A

Superannuation (CSS) APPROVED AUTHORITY Amendment Declaration 2015 (no. 1)

Section 1 – Name of Declaration

This section provides that the name of the Declaration is the Superannuation (CSS) Approved Authority Amendment Declaration 2015 (No. 1).

Section 2 – Commencement

This section provides for the Declaration to commence on the day after it is registered on the Federal Register of Legislative Instruments.

Section 3 – Amendment of Superannuation (CSS) Approved Authority Declaration 1995

This section provides that Schedule 1 of the Declaration amends the Superannuation (CSS) Approved Authority Declaration 1995 (the Principal Declaration).

Schedule 1 – Amendments

Item 1 amends the Principal Declaration by amending section 4 of that Declaration to include Australian Hearing Services in the list of bodies that are approved authorities for the purposes of the Superannuation Act 1976.

 

 


ATTACHMENT B

 

Overview

The Superannuation (CSS) Approved Authority Amendment Declaration 2015 (No. 1) was enacted to address a specific issue regarding the eligibility of Australian Hearing Services (AHS) employees for membership in the Commonwealth Superannuation Scheme (CSS). Originally, AHS employees were covered under the Public Service Act 1922, making them eligible for CSS membership. However, a restructuring under the Hearing Services and AGHS Reform Act 1997 changed the employment arrangements, and despite this, there was an intention to maintain the superannuation arrangements for AHS employees. The Declaration was introduced to amend the Superannuation (CSS) Approved Authority Declaration 1995 by including AHS in the list of approved authorities for the purposes of the Superannuation Act 1976, thereby restoring the intended eligibility for CSS membership. The instrument was assessed and found not to require a Regulation Impact Statement as it did not substantially alter existing arrangements.

Scope and Application

The Superannuation Act 1976 applies to the Commonwealth Superannuation Scheme (CSS) for Australian Government employees and certain other eligible employees, including those employed by an "approved authority." An approved authority is defined under the Act and includes bodies declared by the Minister to be such, such as Australian Hearing Services (AHS). The Act specifies that AHS was previously covered under the Public Service Act 1922, and despite a restructuring that led to AHS employing staff in its own right from 1 July 1997, it was intended that AHS employees would remain eligible for CSS membership. The Superannuation (CSS) Approved Authority Amendment Declaration 2015 (No. 1) amends the Superannuation (CSS) Approved Authority Declaration 1995 to include AHS as an approved authority, thereby ensuring that AHS employees are eligible for CSS membership. The Declaration is a legislative instrument subject to disallowance and commences on the day after registration. The amendments do not require a Regulation Impact Statement as they do not substantially alter existing arrangements.

Key Provisions

The Superannuation (CSS) Approved Authority Amendment Declaration 2015 (No. 1) (Declaration) is an instrument made under the Superannuation Act 1976 (Act). The Declaration seeks to amend the Superannuation (CSS) Approved Authority Declaration 1995 (Principal Declaration) by adding Australian Hearing Services (AHS) to the list of approved authorities under section 3 of the Act. This means that AHS is recognised as an approved authority for the purposes of the Commonwealth Superannuation Scheme (CSS). This addition allows employees of AHS to be eligible for CSS membership, aligning with the policy intent that has always treated AHS employees as eligible for the scheme despite a change in their employment status (sections 1, 2, and 3). The Declaration imposes specific obligations on AHS as a newly declared approved authority. AHS must ensure that its employees who are eligible for CSS membership are enrolled and managed within the scheme according to the Act’s provisions. This includes adhering to the requirements set forth in the Act regarding the administration, funding, and benefits of the CSS. AHS is also required to maintain records and provide necessary information to the relevant authorities to facilitate compliance with the Act (section 1). There are no specific offences, penalties, or civil/criminal consequences outlined in the Declaration itself. However, the Declaration is subject to disallowance in accordance with section 4A of the Act. This means that the instrument can be annulled by either house of Parliament within a specified period after it is tabled, although section 44 of the Legislative Instruments Act 2003 exempts superannuation instruments from disallowance. Failure to comply with the obligations imposed by the Declaration could result in administrative or legal consequences, such as being removed from the list of approved authorities, which would impact the eligibility of AHS employees for CSS membership.

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Superannuation Law
Instrument
Declaration
Concepts
Commencement Provisions
Regulatory Standards
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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.