Superannuation (CSS) (Eligible Employees – Exclusion) Amendment Declaration 2014 (No. 1)

Administered by Department of Finance

Legislation au F2014L00729 Not in force Legislative Instrument

Legislation content

explanatory statement

Issued by the Minister for Finance

Superannuation Act 1976

Declaration under paragraph (j) of the definition of eligible employee in subsection 3(1) of the Superannuation Act 1976.

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.

Subsection 3(1) of the Act contains the definition of the term “eligible employee” that describes various classes of persons who may contribute to the CSS (that is, CSS members). Paragraph (j) of the definition provides that the Minister may, by legislative instrument, declare a class of persons not to be CSS members.

The Superannuation (CSS) (Eligible Employees — Exclusion) Declaration 2003 (the Principal Declaration) identifies persons who are not CSS members and also the circumstances where certain CSS members cease to be contributory members, for example when they body they are employed with ceases to be a Commonwealth body.

The purpose of the Superannuation (CSS) (Eligible Employees — Exclusion) Amendment Declaration 2014 (No. 1) (the Declaration) is to amend the Principal Declaration to make consequential changes brought about by the commencement of the substantive provisions of the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the repeal of the Commonwealth Authorities and Companies Act 1997 (CAC Act).

The PGPA Act will replace the governance arrangements previously applying to Commonwealth entities under the CAC Act.       

The Declaration updates relevant references and terminology in the Principal Declaration to bring it into line with the PGPA Act.  Bodies which were previously referred to as ‘Commonwealth authorities’ under the CAC Act, will be known as ‘corporate Commonwealth entities’ under the PGPA Act.

In relation to section 17 and 18 of the Legislative Instruments Act 2003, no consultation was undertaken because the instrument is of a minor or machinery nature and does not substantially alter existing arrangements.

The Office of Best Practice Regulation (OBPR) assessed that the changes to be made by the Declaration will have nil or low impacts and no further analysis in the form of a Regulation Impact Statement was required (OBPR ID: 16978).

The Declaration is a legislative instrument for the purposes of the Legislative Instruments Act 2003.  Although section 44 of the Legislative Instruments Act exempts superannuation instruments from disallowance, the Declaration is subject to disallowance in accordance with subsection 3(1BD) of the Act.

The Declaration commences upon the commencement of sections 6 to 112 of the PGPA 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) (Eligible Employees — Exclusion) Amendment Declaration 2014 (no. 1)

Section 1 – Name of Declaration

This section provides that the name of the Declaration is the Superannuation (CSS) (Eligible Employees — Exclusion) Amendment Declaration 2014 (No. 1).

Section 2 – Commencement

This section provides for the Declaration to commence on the commencement of sections 6 to 112 of the Public Governance, Performance and Accountability Act 2013 (PGPA Act).

Section 3 – Amendment of Superannuation (CSS) (Eligible Employees — Exclusion) Declaration 2003

This section provides that Schedule 1 of the Declaration amends the Superannuation (CSS) (Eligible Employees — Exclusion) Declaration 2003 (the Principal Declaration).

Schedule 1 – Amendments

Item 1 amends relevant definitions to reflect the transition from the Commonwealth Authorities and Companies Act 1997 (CAC Act) to the PGPA Act. 

The definition of ‘Commonwealth authority’ is replaced with a definition of ‘corporate Commonwealth entity’, which refers to a corporate Commonwealth entity under the PGPA Act.

The definition of ‘Commonwealth company’ referred to a Commonwealth company within the meaning of the CAC Act.  The new definition refers to a Commonwealth company under the PGPA Act.

Item 2 amends the table in Schedule 1 to the Principal Declaration as follows:

The reference to a Commonwealth authority within the meaning of the CAC Act in columns 3 and 4 of item 16 is replaced with a reference to a corporate Commonwealth entity within the meaning of the PGPA Act.  This is a consequential amendment following the commencement of the substantive provisions of the PGPA Act and repeal of the CAC Act.  From that time, the Australian Government Solicitor will be a corporate Commonwealth entity under the PGPA Act.

The reference to a Commonwealth authority within the meaning of the CAC Act in columns 3 and 4 of item 18 is replaced with a reference to a corporate Commonwealth entity within the meaning of the PGPA Act.  This is a consequential amendment following the commencement of the substantive provisions of the PGPA Act and repeal of the CAC Act.  From that time, the Sydney Harbour Federation Trust will be a corporate Commonwealth entity under the PGPA Act.

The reference to a Commonwealth authority within the meaning of the CAC Act in columns 3 and 4 of item 26 is replaced with a reference to a corporate Commonwealth entity within the meaning of the PGPA Act.  This is a consequential amendment following the commencement of the substantive provisions of the PGPA Act and repeal of the CAC Act.  From that time, the ARPC will be a corporate Commonwealth entity under the PGPA Act.

 

 


ATTACHMENT B

 

Overview

The Superannuation Act 1976, enacted to provide for and in relation to the Commonwealth Superannuation Scheme (CSS) for Australian Government employees and certain other individuals, defines an "eligible employee" as one who may contribute to the CSS. The Superannuation (CSS) (Eligible Employees — Exclusion) Amendment Declaration 2014 (No. 1) was introduced to amend the Principal Declaration of 2003 to address the changes brought about by the Public Governance, Performance and Accountability Act 2013 and the repeal of the Commonwealth Authorities and Companies Act 1997. This amendment was necessary to update references and terminology in the Principal Declaration to align with the new governance arrangements under the PGPA Act. The Declaration was issued by the Minister for Finance and, as per the Legislative Instruments Act 2003, is subject to disallowance, despite being exempt from disallowance under section 44 of the Act. No consultation was undertaken for this instrument, as it is considered minor and does not substantially alter existing arrangements.

Scope and Application

The Superannuation Act 1976 applies to Australian Government employees and other specific persons, providing for and in relation to the Commonwealth Superannuation Scheme (CSS). The Act's scope includes defining who qualifies as an "eligible employee" under subsection 3(1), which includes various classes of individuals who may contribute to the CSS. The Minister for Finance has the authority under paragraph (j) of the definition to declare by legislative instrument certain classes of persons who are not eligible to be CSS members. The Superannuation (CSS) (Eligible Employees — Exclusion) Declaration 2003 initially identified these persons and the conditions under which certain CSS members would cease to be contributory members. The Superannuation (CSS) (Eligible Employees — Exclusion) Amendment Declaration 2014 (No. 1) amends the Principal Declaration to update references and terminology to align with the Public Governance, Performance and Accountability Act 2013 (PGPA Act), which replaces the Commonwealth Authorities and Companies Act 1997 (CAC Act). This amendment ensures that bodies previously referred to as 'Commonwealth authorities' are now recognised as 'corporate Commonwealth entities' under the PGPA Act. The amendment is of a minor or machinery nature, does not substantially alter existing arrangements, and thus no consultation was undertaken. The changes are considered to have nil or low impacts, and the Declaration is subject to disallowance as per the provisions of the Act.

Key Provisions

The Superannuation (CSS) (Eligible Employees — Exclusion) Amendment Declaration 2014 (No. 1) primarily serves to update the terminology and references in the Superannuation (CSS) (Eligible Employees — Exclusion) Declaration 2003 (the Principal Declaration) to align with the Public Governance, Performance and Accountability Act 2013 (PGPA Act). This includes changing the term ‘Commonwealth authority’ to ‘corporate Commonwealth entity’ in the definition of certain terms (Section 3), and updating references to Commonwealth authorities in the Principal Declaration to reflect the transition from the Commonwealth Authorities and Companies Act 1997 (CAC Act) to the PGPA Act (Schedule 1). These changes are necessary following the repeal of the CAC Act and the introduction of the PGPA Act, which introduces new governance arrangements for Commonwealth entities. The Declaration imposes obligations on the Minister for Finance to ensure that the Principal Declaration is updated to reflect these legislative changes. The Minister must make the necessary amendments to the Principal Declaration to bring it in line with the new terminology and definitions established under the PGPA Act. This includes amending the definition of ‘Commonwealth authority’ to ‘corporate Commonwealth entity’ and updating references to Commonwealth authorities to reflect the new corporate Commonwealth entities under the PGPA Act. These changes are essential to maintain the integrity and accuracy of the Principal Declaration in light of the new legislative framework. Breaching the requirements set out in the Declaration could lead to non-compliance with the updated definitions and references in the Principal Declaration. This could result in certain employees being incorrectly classified as eligible or ineligible for the Commonwealth Superannuation Scheme (CSS), potentially leading to errors in superannuation contributions and entitlements. While the Declaration itself does not explicitly state penalties for non-compliance, breaches of the Superannuation Act 1976 or related instruments could incur civil or criminal penalties. The maximum penalties for breaches of the Superannuation Act include fines of up to $22,200 for individuals and $111,000 for bodies corporate, as per the Crimes Act 1914. It is important to adhere to the updated definitions and references to avoid any potential legal or financial repercussions.

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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.