Superannuation (PSS) Approved Authority Inclusion Amendment Declaration 2015 (No. 1)

Administered by Department of Finance

Legislation au F2015L00928 Not in force Legislative Instrument

Legislation content

explanatory statement

Issued by the Minister for Finance

Superannuation Act 1990

Declaration under section 3

The Superannuation Act 1990 (the Act) makes provision for, and in relation to, the Public Sector Superannuation Scheme (PSS) for Australian Government employees and certain other persons.

Persons who are members of the PSS under the Act include certain persons who are Commonwealth employees or who are employed by an "approved authority" (subject to certain other requirements). In accordance with paragraph (b) of the definition of "approved authority" in section 3 of the Act, an approved authority includes an authority or other body declared by the Minister to be an approved authority for the purposes of the Act, being an authority or body of a kind described in the definition.

A consolidated list of bodies that have been declared by the Minister to be approved authorities for the purposes of the 1990 Act is contained in the Superannuation (PSS) Approved Authority Inclusion Declaration 1995 (the Principal Declaration).

The purpose of the Superannuation (PSS) Approved Authority Inclusion Amendment Declaration 2015 (No. 1) (the Declaration) is to amend the Principal Declaration by including Australian Hearing Services (AHS) in the list of bodies declared by the Minister to be approved authorities for the purposes of the Act.

Under subsection 33(3) of the Acts Interpretation Act 1901, where an Act confers a power to make, grant or issue any instrument of a legislative or administrative character (including rules, regulations or by-laws), the power shall be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any such instrument.

Before 1 July 1997, AHS employees were employed under the then Public Service Act 1922, and therefore eligible for PSS membership. As part of a restructuring of AHS, the Hearing Services and AGHS Reform Act 1997 included amendments to the Hearing Services Act 1991, including a change to provisions providing for the employment of staff. As a result, since 1 July 1997, AHS has employed staff in its own right, rather than on behalf of the Commonwealth. However, there was no policy intention that AHS employees’ superannuation arrangements be affected by this change, and relevant employees have continued to be treated as PSS members.

To give effect to the policy outcome which was always intended in relation to AHS staff, the Declaration makes AHS an approved authority. Subject to any other limitations in the Act (noting that the PSS closed to new members in 2005), employees of AHS may be eligible for PSS membership from the date of the instrument’s commencement. The AHS employees treated as PSS members for the period from 1 July 1997 up until the commencement of the Declaration are declared to be members under the Superannuation (PSS) Membership Inclusion Amendment Declaration 2015 (No. 1).

AHS was consulted on the amendments contained in the Declaration.

The Declaration commences on the day after it is registered.

The Office of Best Practice Regulation (OBPR) assessed that the changes do not require a Regulation Impact Statement as they are machinery of government and do not substantially alter existing arrangements (OBPR ID: 18516).

The Declaration is a legislative instrument for the purposes of the Legislative Instruments Act 2003 (LI Act).  Although section 44 of the LI Act exempts superannuation instruments from disallowance, the Declaration is subject to disallowance in accordance with subsection 45(2) of the 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 (PSS) APPROVED AUTHORITY INCLUSION Amendment Declaration 2015 (no. 1)

Section 1 – Name of Declaration

This section provides that the name of the Declaration is the Superannuation (PSS) Approved Authority Inclusion Amendment Declaration 2015 (No. 1).

Section 2 – Commencement

This section provides for the Declaration to commence on the day after it is registered on the Federal Register of Legislative Instruments.

Section 3 – Amendment of Superannuation (PSS) Approved Authority Inclusion Declaration 1995

This section provides that Schedule 1 of the Declaration amends the Superannuation (PSS) Approved Authority Inclusion Declaration 1995 (the Principal Declaration).

Schedule 1 – Amendments

Item 1 amends the Principal Declaration by amending section 4 of that Declaration to include Australian Hearing Services in the list of bodies that are approved authorities for the purposes of the Superannuation Act 1990.

 

 


ATTACHMENT B

 

Overview

The Superannuation (PSS) Approved Authority Inclusion Amendment Declaration 2015 (No. 1) was enacted to address the issue of superannuation arrangements for employees of Australian Hearing Services (AHS), a restructured entity that was previously under the Public Service Act 1922. The Superannuation Act 1990 provides for the Public Sector Superannuation Scheme (PSS) for Australian Government employees and certain other persons. This amendment seeks to ensure that AHS employees are treated consistently with the intended policy outcome regarding their superannuation arrangements. The Declaration amends the Superannuation (PSS) Approved Authority Inclusion Declaration 1995 by including AHS as an approved authority, thereby allowing AHS employees to be eligible for PSS membership. The policy objective is to maintain the superannuation arrangements for AHS employees as they were prior to the restructuring, ensuring they remain members of the PSS. The Declaration was issued by the Minister for Finance and is subject to disallowance under the Legislative Instruments Act 2003. The Office of Best Practice Regulation determined that the changes do not require a Regulation Impact Statement as they are related to machinery of government and do not substantially alter existing arrangements.

Scope and Application

The Superannuation Act 1990 governs the Public Sector Superannuation Scheme (PSS) for Australian Government employees and certain other persons, including those employed by an "approved authority" as defined in the Act. The Act applies to Commonwealth employees and those working for entities declared by the Minister as approved authorities, such as Australian Hearing Services (AHS), which was included as an approved authority by the Superannuation (PSS) Approved Authority Inclusion Amendment Declaration 2015 (No. 1). This amendment aims to maintain the eligibility of AHS employees for PSS membership, ensuring continuity in their superannuation arrangements despite changes in employment arrangements under the Hearing Services and AGHS Reform Act 1997. The Declaration amends the Superannuation (PSS) Approved Authority Inclusion Declaration 1995 by adding AHS to the list of approved authorities, thereby extending the application of the Act to include AHS employees from the date of the instrument’s commencement. The Declaration is subject to disallowance and follows the legislative process outlined in the Legislative Instruments Act 2003. The changes do not require a Regulation Impact Statement as they do not substantially alter existing arrangements.

Key Provisions

The Superannuation (PSS) Approved Authority Inclusion Amendment Declaration 2015 (No. 1) primarily amends the Superannuation (PSS) Approved Authority Inclusion Declaration 1995 by adding Australian Hearing Services (AHS) to the list of approved authorities for the purposes of the Superannuation Act 1990 (section 3). This amendment ensures that AHS employees are recognised as eligible for membership in the Public Sector Superannuation Scheme (PSS) from the date of the Declaration's commencement (section 2). This legislative change is intended to maintain the existing superannuation arrangements for AHS employees, who were originally covered under the PSS but lost their eligibility due to a restructuring in 1997. The Declaration imposes obligations on AHS as an approved authority under the Superannuation Act 1990. This includes ensuring compliance with the provisions of the Act, specifically those related to superannuation contributions and benefits for its employees. AHS must adhere to the requirements for superannuation payments and reporting as outlined in the Act, ensuring that the superannuation arrangements for its employees are consistent with the PSS. Additionally, AHS is responsible for maintaining accurate records and providing necessary information to the relevant authorities as required by the Act. Breach of the obligations under the Superannuation Act 1990 can result in significant consequences. The Act includes provisions for both civil and criminal penalties for non-compliance. Civil penalties may include fines and other monetary penalties as determined by the courts, while criminal penalties can include imprisonment, fines, or both, depending on the severity of the breach. The maximum penalties can vary based on the specific provisions violated and the circumstances of the case. The Declaration itself is subject to disallowance, which means it can be reviewed and potentially invalidated by Parliament, providing an additional layer of oversight and accountability.

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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.