Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2011 (No. 1)

Administered by Department of Finance

Legislation au F2011L01388 Not in force Legislative Instrument

Legislation content

explanatory statement

Issued by the Minister for Finance and Deregulation

Superannuation Act 1976

Declaration under paragraph (ec) of the definition of “eligible employee” included in subsection 3(1)

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 (ec) of the definition provides that the Minister may declare a class of persons to be CSS members.

The Superannuation (CSS) (Eligible Employees — Inclusion) Declaration 2003 (the Principal Declaration) identifies the persons who are declared CSS members under paragraph (ec) of the definition of eligible employee.

The purpose of the Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2011 (No. 1) (the Declaration) is to amend the Principal Declaration to reflect that the Australian Reward Investment Alliance (ARIA) (formerly the CSS/PSS Board) is now known as Commonwealth Superannuation Corporation (CSC) and that the Military Superannuation and Benefits Board of Trustees No. 1 (the MSB Board) has been abolished.  The CSS membership arrangements for employees of CSC are consistent with those that were previously in place for ARIA employees.

The Governance of Australian Government Superannuation Schemes Act 2011 (the Governance Act) established CSC as the single trustee responsible for managing the main Commonwealth civilian and military superannuation schemes.  CSC was created by continuing in existence the body corporate that was formerly called ARIA and merging it with the MSB Board and the Defence Force Retirement and Death Benefits Authority.  As part of the new arrangements, the MSB Board was abolished by the Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011. 

ARIA and the MSB Board were consulted on the amendments contained in the Declaration.

The Declaration is a legislative instrument for the purposes of the Legislative Instruments Act 2003.

The Declaration commences on the commencement of the Governance Act.

The details of the Declaration are explained in the Attachment.


Attachment

Superannuation (CSS) (Eligible Employees — inclusion) Amendment Declaration 2011 (No. 1)

Section 1 - Name of Declaration

This section provides that the name of the Declaration is the Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2011 (No. 1).

Section 2 - Commencement

This section provides for the Declaration to commence on the commencement of the Governance of Australian Government Superannuation Schemes Act 2011 (the Governance Act).

Section 3 - Amendment of Superannuation (CSS) Eligible Employees – Inclusion) Declaration 2003

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

Schedule 1 - Amendments

Item 1 inserts a definition of CSC, short for Commonwealth Superannuation Corporation, for the purposes of the Principal Declaration.  CSC is given the same meaning as in the Governance Act.  Section 4 of the Governance Act defines CSC as the body corporate continued in existence by section 5 of the Governance Act.  Section 5 of the Governance Act provides that the board formerly known as the Australian Reward Investment Alliance (ARIA), established under section 20 of the Superannuation Act 1990, will continue as the same body corporate under the new name of CSC.

Item 2 omits the definition of CSS/PSS Board from the Principal Declaration.  CSS/PSS Board was formerly defined as either or both of the CSS Board established under section 27A of the Superannuation Act 1976 (which has since been repealed) and the PSS Board established under section 20 of the Superannuation Act 1990 (that is, ARIA).  As the definition of CSC now covers the board established under section 20 of the Superannuation Act 1990, the definition of CSS/PSS Board is no longer required.

Items 3, 4 and 5 omit references to the CSS/PSS Board within paragraph 4(2)(l) of the Principal Declaration and replace them with references to CSC.  Paragraph 4(2)(l) allowed ARIA employees to be eligible employees for the purposes of the Superannuation Act 1976 and contribute to the Commonwealth Superannuation Scheme (CSS).  The changes ensure that employees of CSC have the same CSS membership arrangements available as were formerly available to employees of ARIA. 

 

 

CSC employees who were covered by former paragraph 4(2)(l) as employees of ARIA, or under paragraph 4(2)(o) as employees of the Military Superannuation and Benefits Board of Trustees No. 1 (the MSB Board), continue to be covered following the changes. 

Item 6 omits paragraph 4(2)(o) of the Principal Declaration.  This paragraph formerly allowed employees of the MSB Board to be eligible employees for the purpose of the Superannuation Act 1976. 

The MSB Board was abolished under the Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011.  As a consequence, the paragraph is no longer required.  Employees of the MSB Board who become employees of CSC under the new arrangements will be covered by paragraph 4(2)(l) of the Principal Declaration.

Overview

The Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2011 (No. 1) was issued under the Superannuation Act 1976 by the Minister for Finance and Deregulation to address the need to update the superannuation arrangements following the establishment of the Commonwealth Superannuation Corporation (CSC) and the abolition of the Military Superannuation and Benefits Board of Trustees No. 1 (MSB Board). This legislative instrument is aimed at ensuring the continuity of superannuation arrangements for employees affected by these changes, aligning the eligibility criteria with the new governance structure established by the Governance of Australian Government Superannuation Schemes Act 2011. By amending the existing declaration, it provides clarity and maintains the integrity of the superannuation scheme for the employees of the newly formed CSC, and it removes outdated references to the abolished MSB Board. The Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2011 (No. 1) was made to ensure that the eligibility criteria for the Commonwealth Superannuation Scheme (CSS) remain consistent with the structural changes to the governance of Australian government superannuation schemes. This amendment was necessary to reflect the transition of the Australian Reward Investment Alliance (ARIA) to the Commonwealth Superannuation Corporation (CSC) and to remove references to the Military Superannuation and Benefits Board of Trustees No. 1 (MSB Board), which was abolished under the Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011. The declaration ensures that the CSS membership arrangements for employees remain unchanged, providing stability and continuity in their superannuation benefits.

Scope and Application

The Superannuation Act 1976 provides for the establishment and management of the Commonwealth Superannuation Scheme (CSS) for Australian Government employees and certain other persons. This Act defines who can be considered eligible employees under subsection 3(1), allowing the Minister to declare classes of persons who can contribute to the CSS. The Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2011 (No. 1) amends the 2003 Declaration to update the names and structures of entities involved, specifically replacing references to the Australian Reward Investment Alliance (ARIA) with the Commonwealth Superannuation Corporation (CSC) and removing references to the abolished Military Superannuation and Benefits Board of Trustees No. 1 (MSB Board). These amendments ensure that the eligibility criteria for CSS membership remain consistent for employees transitioning from the former entities to the CSC. The changes reflect the legislative framework established by the Governance of Australian Government Superannuation Schemes Act 2011, which created the CSC by merging ARIA with the MSB Board and the Defence Force Retirement and Death Benefits Authority. The Declaration operates under the Legislative Instruments Act 2003 and commences upon the enactment of the Governance Act.

Key Provisions

The Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2011 (No. 1) amends the existing Superannuation (CSS) Eligible Employees — Inclusion) Declaration 2003 (Principal Declaration) to reflect the changes in the governance of Australian Government superannuation schemes. Specifically, it addresses the transition from the Australian Reward Investment Alliance (ARIA), which was previously responsible for managing the Commonwealth Superannuation Scheme (CSS), to the newly established Commonwealth Superannuation Corporation (CSC). Additionally, it accounts for the abolition of the Military Superannuation and Benefits Board of Trustees No. 1 (MSB Board) and its integration into the CSC (sections 1-5). This amendment Declaration imposes specific obligations on the entities affected by the changes. For instance, it mandates that the CSC now takes on the role of the single trustee for managing the main Commonwealth civilian and military superannuation schemes, ensuring continuity in the governance and management of these schemes. Furthermore, it ensures that employees who were previously eligible under the ARIA or the MSB Board retain their eligibility for the CSS, maintaining their superannuation arrangements without disruption (items 3-5). Failure to comply with the provisions of this Amendment Declaration could result in significant legal consequences. While specific penalties are not outlined in the Declaration, breaches of superannuation laws can generally lead to financial penalties, legal action, or other administrative sanctions. Employees who are incorrectly excluded from the CSS or who suffer financial loss due to non-compliance could potentially seek redress through civil litigation. The Declaration is a legislative instrument under the Legislative Instruments Act 2003, which underscores its legal enforceability and the importance of adhering to its provisions.

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Superannuation Law
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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.