Superannuation (CSS) Continuing Contributions for Benefits Amendment Regulations 1999 (No. 2) 1999 No. 172
EXPLANATORY STATEMENT
STATUTORY RULES 1999 No. 172
Issued by the authority of the Minister for Finance and Administration
Superannuation Act 1976
Superannuation (CSS) Continuing Contributions for Benefits Amendment Regulations 1999 (No. 2)
The Superannuation Act 1976 (the 1976 Act) makes provision for, and in relation to, the Commonwealth Superannuation Scheme (CSS) which is an occupational superannuation scheme for Commonwealth employees and for certain other persons. Section 168 of the 1976 Act provides that the Governor-General may make regulations for the purposes of that Act.
Subsection 3(1) of the 1976 Act contains the definition of "eligible employee" which describes persons who may contribute to the CSS (ie CSS members). Paragraph (ea) of that definition includes persons to whom section 14A of the 1976 Act applies. Section 14A applies to certain persons described in that section, including persons specified in regulations pursuant to section 14A. Regulations pursuant to section 14A are contained in the Superannuation (CSS) Continuing Contributions for Benefits Regulations 1981 (the Principal Regulations).
The purpose of the Regulations is to amend the Principal Regulations to provide that persons who are CSS members immediately before commencing employment with the Australian Government Solicitor (AGS) continue to be CSS members during their employment with the AGS, except in certain circumstances. The circumstances where CSS membership ceases include where the person ceases to be an employee of AGS; or becomes, in relation to his or her employment with AGS, a member of another superannuation scheme. The other circumstance where CSS membership would cease is if AGS ceased to be controlled by the Commonwealth.
The Regulations also make consequential amendments to the Principal Regulations to ensure there is no conflict between existing provisions that provide continuing membership of the CSS for persons who are transferred to AGS and to whom the mobility provisions contained in Division 2 or 3 of the Public Service Act 1922 apply, and the provisions contained in the Regulations.
Details of the amendments are explained in the Attachment.
The Regulations commence on gazettal.
ATTACHMENT
SUPERANNUATION (CSS) CONTINUING CONTRIBUTIONS FOR BENEFITS AMENDMENT REGULATIONS
Regulation 1
Regulation 1 provides that the Regulations are called the Superannuation (CSS) Continuing Contributions for Benefits Amendment Regulations 1999 (No. 2)
Regulation 2
Regulation 2 provides that the Regulations commence on gazettal.
Regulation 3
Regulation 3 provides that the Principal Regulations are amended in accordance with Schedule 1.
Schedule 1
Item 1 inserts a definition of Australian Government Solicitor in subregulation 2(1).
Item 2 substitutes paragraph 3(1)(p)(ii) as a consequence of the insertion of paragraph 3A(1)(v) by item 5.
Item 3 omits subregulation 3(1B) as a consequence of the insertion of paragraph 3A(1)(v) by item 5.
Item 4 amends sub-subparagraph 3A(1)(u)(ii)(B) as a consequence of the insertion of paragraph 3A(1)(v).
Item 5 inserts paragraph 3A(1)(v). The inserted paragraph describes the class of persons who continue to be members of the CSS during employment with the AGS that commences on or after that body is established on 1 September 1999. The class of persons comprises persons who are active members of the CSS immediately before becoming employed by the AGS and who are not members of another superannuation scheme in relation to their employment with the AGS, other than a superannuation scheme for top-up purposes or a scheme to which contributions are paid only in relation to performance pay.
Item 6 amends subregulation 3A(1A) as a consequence of the insertion of paragraph 3A(1)(v).
Item 7 amends subparagraph 3A(1)(u) as a consequence of the omission of subparagraph 4(1)(c)(iii) by item 8.
Item 8 omits subparagraph 4(1)(c)(iii) as a consequence of the amendment of paragraph 3(1)(p)(ii) by item 2 and the omission of subregulation 3(1B) by item 3.
Item 9 amends subregulation 4(1A) as a consequence of the insertion of subregulation 4(22) by item 11.
Item 10 omits subregulation 4(1B) as a consequence of the omission of subparagraph 4(1)(c)(iii) by item 8.
Item 11 inserts subregulation 4(22) which sets out when a person who is a CSS member by virtue of inserted paragraph 3A(1)(v) ceases to be a CSS member. The CSS membership of such a person ceases upon the person ceasing to be an employee of the AGS, the day before the person becomes a member of another superannuation scheme (other than a scheme to which contributions are paid only in relation to performance pay or a scheme for top-up purposes) or the day on which the AGS ceases to be Commonwealth controlled, whichever is the earliest.
Item 12 amends Schedule 1 of the Principal Regulations which contains modifications of the 1976 Act that apply to certain persons who are members of the CSS by virtue of section 14A of that Act. The amendment includes AGS as a body that is required to make payments to the Commonwealth in respect of its employees who are CSS members.