Superannuation (CSS) Approved Authority Declaration No. 11 1992 No.
329
EXPLANATORY STATEMENT
STATUTORY RULES 1992 No. 329
Issued by the authority of the Minister for Finance
Superannuation Act 1976
Declaration under paragraph (a) of the definition of "Approved Authority" in subsection 3 (1).
The Superannuation Act 1976 (the Act) makes provision for and in relation to an occupational superannuation scheme (the CSS) for certain Commonwealth employees and other persons.
Persons eligible to contribute under the Act include certain persons employed, by an approved authority. In accordance with 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 for Finance to be an approved authority for the purposes of the Act, being an authority or body of a kind described in the definition.
Section 4A of the Act provides that such a declaration is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 and a Statutory Rule for the purposes of the Statutory Rules Publication Act 1903 and may be expressed to have taken effect from and including a day not earlier than 12 months before the making of the declaration.
The Conservation Commission of the Northern Territory was established by the Conservation Commission Act 1980 of the Northern Territory as a body corporate with power to employ persons on its own terms and conditions as well as under the Public Service Act of the Northern Territory. While Commission staff who are employed under the Public Service Act of the Northern Territory are covered by the Northern Territory's approved authority status, staff who become employed under other terms and conditions would be denied access to the CSS.
The Conservation Commission of the Northern Territory is a body of a kind described in the definition of approved authority in subsection 3(1) of the Act. It is appropriate that the body be declared to be an approved authority for the purposes of that Act to enable its employees to remain or become members of the CSS.
The Declaration contained in the Statutory Rule, and cited as Superannuation (CSS) Approved Authority Declaration No. 11, declares the Conservation Commission of the Northern Territory to be an approved authority for the purposes of the Act with effect from 1 July 1992.
Overview
The Superannuation (CSS) Approved Authority Declaration No. 11, enacted in 1992, addresses the specific issue of granting the Conservation Commission of the Northern Territory the status of an approved authority under the Superannuation Act 1976. This declaration was made by the Minister for Finance and is intended to ensure that employees of the Conservation Commission of the Northern Territory, who are employed under conditions other than those covered by the Public Service Act of the Northern Territory, are eligible to participate in the Commonwealth Superannuation Scheme (CSS). The policy objective behind this declaration is to maintain consistent access to the CSS for all eligible employees of the Conservation Commission, irrespective of their employment terms and conditions, thereby ensuring equitable superannuation benefits across the board.
Scope and Application
The Superannuation (CSS) Approved Authority Declaration No. 11 1992, issued under the Superannuation Act 1976, declares the Conservation Commission of the Northern Territory to be an approved authority, thereby enabling its employees to remain or become members of the Commonwealth Superannuation Scheme (CSS). The Act applies to certain Commonwealth employees and other persons eligible to contribute, including those employed by an approved authority. This declaration ensures that staff employed under the terms and conditions of the Conservation Commission of the Northern Territory are eligible to participate in the CSS, aligning with the provisions of the Superannuation Act 1976. The geographic reach of this Act is national, as it pertains to the Commonwealth and its various entities. The Declaration, which may be expressed to have taken effect from a day not earlier than 12 months before its making, is a disallowable instrument under the Acts Interpretation Act 1901 and a Statutory Rule under the Statutory Rules Publication Act 1903. This legislation underscores the importance of maintaining consistent eligibility for superannuation contributions across various employment conditions within Commonwealth entities.
Key Provisions
The main operative sections of this Statutory Rule, Superannuation (CSS) Approved Authority Declaration No. 11, revolve around the declaration of the Conservation Commission of the Northern Territory as an approved authority under subsection 3(1)(a) of the Superannuation Act 1976. This declaration is essential to ensure that employees of the Conservation Commission, who are employed under terms and conditions other than those covered by the Public Service Act of the Northern Territory, can still participate in the Commonwealth Superannuation Scheme (CSS). This is outlined in section 4A of the Superannuation Act 1976, which states that such a declaration can be made by the Minister for Finance, and it can be expressed to have taken effect from a date not earlier than twelve months before the making of the declaration.
The obligations and requirements imposed by this Act primarily focus on the eligibility of employees of the Conservation Commission of the Northern Territory to contribute to the CSS. By declaring the Conservation Commission as an approved authority, the Act ensures that all employees, regardless of their employment terms and conditions, have the opportunity to be members of the CSS. This is crucial for maintaining the uniformity and accessibility of the CSS across various employment conditions within the Commonwealth. The declaration aligns with the overarching purpose of the Superannuation Act 1976, which is to provide for and regulate occupational superannuation schemes for certain Commonwealth employees and other eligible persons.
The Act also outlines the legal framework within which such declarations are made. According to section 4A of the Superannuation Act 1976, the declaration is considered a disallowable instrument under section 46A of the Acts Interpretation Act 1901 and a Statutory Rule under the Statutory Rules Publication Act 1903. This means that while the declaration can be made by the Minister for Finance, it can still be subject to disallowance by Parliament, ensuring that there is a level of parliamentary oversight and control over the process. Furthermore, the declaration must be published in the Commonwealth Gazette to ensure transparency and legal validity.
In terms of consequences for non-compliance, the Act does not explicitly outline specific offences or penalties for breaches of the declaration. However, the overarching Superannuation Act 1976 provides a framework for enforcement and penalties in cases of non-compliance with its provisions. Typically, breaches of the Superannuation Act 1976 can lead to civil penalties, including fines and restitution, and in severe cases, criminal penalties may apply. The exact penalties would be determined based on the nature and severity of the breach, as outlined in the relevant sections of the Superannuation Act 1976.