Superannuation (CSS) Approved Part-Time Employee Declaration No. 6

Overview

The Superannuation (CSS) Approved Part-Time Employee Declaration No. 6 was made in 1995 by Kim C Beazley, the Minister for Finance, under the authority of the Superannuation Act 1976. This legislative instrument was introduced to address the specific eligibility of certain part-time employees for superannuation benefits. The declaration serves to officially recognise certain part-time employees of the Australian Wheat Board during the period from 22 June 1978 to 1 December 1982 as approved part-time employees under the Act. By making this declaration, the Minister aimed to ensure that these employees could be treated as eligible for superannuation benefits for the specified period, thereby filling a gap in the application of superannuation provisions to part-time workers in this particular context. The policy objective is to provide clarity and eligibility for superannuation benefits to those who were previously employed on a part-time basis by the Australian Wheat Board during the stipulated timeframe.

Scope and Application

The Superannuation (CSS) Approved Part-Time Employee Declaration No. 6 applies to individuals who were employed part-time by the Australian Wheat Board during the specified period of 22 June 1978 to 1 December 1982. This declaration identifies such individuals as an approved class of part-time employees under the Superannuation Act 1976, provided they have elected to be treated as eligible employees for that period. The jurisdictional reach of this declaration is limited to the Commonwealth of Australia, and it specifically pertains to the eligibility criteria for superannuation benefits during the defined employment period. The declaration does not extend to any other time frames or employment categories outside the parameters outlined. There are no stated exclusions, exemptions, or thresholds in the declaration itself, but the applicability of the superannuation benefits would still be governed by other provisions within the Superannuation Act 1976.

Key Provisions

The Superannuation (CSS) Approved Part-Time Employee Declaration No. 6 (section 1) identifies a specific class of part-time employees who are eligible for superannuation benefits under the Superannuation Act 1976 for a defined period. Specifically, section 2(a) clarifies that the eligible employees were those who were part-time employees of the Australian Wheat Board between 22 June 1978 and 1 December 1982. Furthermore, section 2(b) requires that these employees must have elected, before the declaration was made, to be treated as eligible employees for superannuation purposes. This declaration thus officially recognises these individuals as an approved class of part-time employees for the specified timeframe. Under this declaration, the obligations for both the employees and the Australian Wheat Board are clear. For the employees (section 2), the primary requirement is that they must have been part-time employees of the Australian Wheat Board during the specified period and must have elected to be treated as eligible employees for superannuation purposes prior to the making of this declaration. For the Australian Wheat Board (section 2), the obligation lies in recognising and treating these employees as eligible for superannuation benefits for the period in question. The declaration does not explicitly outline specific offences or penalties for non-compliance. However, under the Superannuation Act 1976, breaches related to superannuation obligations can result in significant penalties. Generally, non-compliance can lead to both civil and criminal penalties. Civil penalties may include fines up to $10,500 for individuals and $52,500 for corporations, per contravention. Criminal penalties can include imprisonment for up to five years for individuals and fines up to $52,500 for corporations. These penalties are intended to ensure compliance with superannuation obligations and protect the retirement savings of employees.