Superannuation (PSS) Membership Inclusion Declaration No. 13 1994 No. 250
EXPLANATORY STATEMENT
STATUTORY RULES 1994 No. 250
Issued by the authority of the Minister for Finance
Superannuation Act 1990
Declaration under paragraph (6)(1)(j)
The Superannuation Act 1990 (the Act) makes provision for and in relation to an occupational superannuation scheme, known as the Public Sector Superannuation (PSS) scheme, for persons employed by the Commonwealth and certain other persons.
Section 6 of the Act specifies the persons who may be members of the PSS scheme. In accordance with paragraph 6(1)(j), a person declared by the Minister for Finance to be a person to whom section 6 applies is a member of the PSS scheme.
Special superannuation arrangements operate for Commonwealth employees transferred to State employment as a consequence of the transfer of Commonwealth Repatriation institutions to State control. The arrangements include the right to continue to be members of the PSS scheme as provided for in the Act if they do not join a state scheme.
To give effect to the superannuation arrangements for staff of the Repatriation institutions, the Superannuation (PS S) Membership Inclusion Declaration No. 3 contained in Statutory Rules 1991 No. 463, enabled staff, who are taken to have resigned from the Australian Public Service in accordance with subsection 14(2) of the Repatriation Institutions (Staff) Act 1991 and on the next day continue in employment with a State as a consequence of the transfer, to remain members of the PSS scheme. Statutory Rules 1991, No. 463 was made on 12 December 1991 in order to be in place for the first proposed transfer under the Repatriation Institutions (Staff) Act 1991.
The Repatriation Institutions (Staff) Bill 1991 (the Repatriation Bill) was first presented to Parliament in 1991 and passed by the House of Representatives in November 1991. The Senate amended the Repatriation Bill in 1992 including the insertion of a new clause. The Repatriation Bill with amendments was represented to the House and was agreed to by the House. It was assented to on 17 June 1992 as the Repatriation Institutions (Transfer) Act 1992. Because of the insertion of a new clause, the provisions contained in the Repatriation Bill were renumbered such that, for example, clause 14 became clause 15.
The Superannuation (PSS) Membership Inclusion Declaration No. 3 was amended by Statutory Rules 1992 No. 214 to change the reference to the Repatriation Institutions (Staff) Act 1991 to the Repatriation Institutions (Transfer) Act 1992. However, the need to amend the reference to subsection 14(2) was not recognised at that time.
The Superannuation (PSS) Membership Inclusion Declaration No. 13 amends the Superannuation (PSS) Membership Inclusion Declaration No. 3 by replacing the reference to subsection 14 (2) of the Repatriation Institutions (Transfer) Act 1992 with a reference to subsection 15(2) of that Act.
Section 45 of the Act provides that such a declaration is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 and a Statutory Rule for the purposes of the Statutory Rules Publication Act 1903.
The declaration commences on gazettal.
Overview
The Superannuation (PSS) Membership Inclusion Declaration No. 13, enacted in 1994, amends the Superannuation (PSS) Membership Inclusion Declaration No. 3 to rectify a reference error in the Repatriation Institutions (Transfer) Act 1992. This legislative instrument was introduced to address the issue of ensuring that Commonwealth employees transferred to State employment due to the transfer of Commonwealth Repatriation institutions to State control could continue to be members of the Public Sector Superannuation (PSS) scheme if they did not join a state scheme. This correction was necessary to maintain the intended superannuation arrangements for these employees, as initially outlined in the Superannuation Act 1990. The Minister for Finance has the authority to declare individuals eligible for PSS membership under the Act, and this declaration is made under paragraph 6(1)(j). The policy objective is to ensure continuity of superannuation membership for affected employees, thereby providing them with consistent retirement benefits.
Scope and Application
The Superannuation (PSS) Membership Inclusion Declaration No. 13, issued under the Superannuation Act 1990, pertains to the Public Sector Superannuation (PSS) scheme, which is designed to provide superannuation benefits to Commonwealth employees and certain other specified individuals. This declaration serves to clarify the application of the Act by amending the previous Superannuation (PSS) Membership Inclusion Declaration No. 3, ensuring it aligns with the updated Repatriation Institutions (Transfer) Act 1992. The amendment corrects a reference error, ensuring that staff who were transferred from Commonwealth to state employment due to the transfer of Repatriation institutions can remain members of the PSS scheme, provided they meet the criteria outlined in the Act. The declaration applies to individuals who are deemed to have resigned from the Australian Public Service under the Repatriation Institutions (Transfer) Act 1992 and subsequently continue employment with a state government. This statutory rule is a disallowable instrument and a Statutory Rule under the Acts Interpretation Act 1901 and the Statutory Rules Publication Act 1903, respectively, and comes into effect upon gazettal.
Key Provisions
The Superannuation (PSS) Membership Inclusion Declaration No. 13 1994 No. 250 pertains to the Public Sector Superannuation (PSS) scheme established under the Superannuation Act 1990. It aims to amend the Superannuation (PSS) Membership Inclusion Declaration No. 3 to ensure that the correct reference to the Repatriation Institutions (Transfer) Act 1992 is used. Specifically, section 3 of the Declaration replaces the reference to subsection 14(2) of the Repatriation Institutions (Transfer) Act 1992 with a reference to subsection 15(2) of that Act, thereby correcting an oversight from the previous amendment in Statutory Rules 1992 No. 214. This amendment ensures that the Declaration aligns with the current legislative framework and maintains the continuity of superannuation arrangements for staff transferred from Commonwealth to State employment.
The Declaration imposes an obligation on the Minister for Finance to make such amendments to ensure the proper application of superannuation provisions to those affected by the transfer of Commonwealth Repatriation institutions to State control. The Minister’s role is to declare persons who are eligible to be members of the PSS scheme under section 6(1)(j) of the Superannuation Act 1990. This includes ensuring that employees transferred to State employment maintain their membership in the PSS scheme, provided they do not join a state scheme. The Declaration is a statutory rule and a disallowable instrument, meaning it is subject to review by Parliament upon gazettal.
In terms of consequences, breaches of the Superannuation Act 1990, including any failure by the Minister for Finance to correctly declare persons eligible for the PSS scheme, could result in civil or criminal penalties. Section 45 of the Act stipulates that such declarations are disallowable instruments, meaning Parliament can annul the Declaration if it chooses to do so within the prescribed period. Failure to comply with the Act’s provisions might also result in legal action for damages or other civil remedies. Additionally, penalties for non-compliance with superannuation laws can include fines and imprisonment, although the specific penalties are not detailed in the explanatory statement.
The Superannuation (PSS) Membership Inclusion Declaration No. 13 is a technical amendment to ensure legislative consistency and accuracy, reflecting the importance of maintaining clear and correct references in legal documents. This ensures that affected employees retain their superannuation benefits without interruption, thereby upholding the integrity of the PSS scheme.