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

Administered by Department of Finance

Legislation au F2015L00923 Not in force Legislative Instrument

Legislation content

explanatory statement

Issued by the Minister for Finance

Superannuation Act 2005

Declaration under subsection 8(3)

The Superannuation Act 2005 (the Act) makes provision for, and in relation to, the Public Sector Superannuation Accumulation Plan (PSSAP) for Australian Government employees and for certain other employees.

Persons eligible to contribute under the Act include persons who are Commonwealth employees, and persons who are employed by an "approved authority". In accordance with the meaning of "approved authority" in section 8 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 Act is contained in the Superannuation (PSSAP) Approved Authority Inclusion Declaration 2008 (the Principal Declaration).

The purpose of the Superannuation (PSSAP) 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 Commonwealth Superannuation Scheme (CSS) and Public Sector Superannuation Scheme (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 its employees have continued to be treated as eligible for CSS and PSS membership. Likewise, from the establishment of the PSSAP on 1 July 2005, AHS employees have been treated as eligible for PSSAP membership.

To give effect to the policy outcome which was always intended in relation to AHS staff, the Declaration prescribes AHS as an approved authority and therefore makes employees of AHS eligible for PSSAP membership from the date of the instrument’s commencement. The AHS employees who were treated as eligible for the period from 1 July 2005 up until the commencement of the Declaration are declared to be eligible under the Superannuation (PSSAP) Membership Eligibility (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: ID 18516).

The Declaration is a legislative instrument for the purposes of the Legislative Instruments Act 2003 (LI Act).  Although section 44 of the LIA Act exempts superannuation instruments from disallowance, the Declaration is subject to disallowance in accordance with subsection 8(6) 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 (PSSAP) 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 (PSSAP) 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 (PSSAP) Approved Authority Inclusion Declaration 2008 (the Principal Declaration).

Schedule 1 – Amendments

Item 1 amends the Principal Declaration by amending Schedule 1 to that Declaration to include Australian Hearing Services in the list of bodies that are approved authorities for the purposes of the Superannuation Act 2005.

 

 


ATTACHMENT B

 

Overview

The Superannuation Act 2005 was enacted by the Parliament of Australia to establish and regulate the Public Sector Superannuation Accumulation Plan (PSSAP) for Australian Government employees and certain other employees. This Act addresses the need for a consistent and structured superannuation scheme for public sector employees, ensuring they have access to adequate retirement benefits. The Superannuation (PSSAP) Approved Authority Inclusion Amendment Declaration 2015 (No. 1) was introduced to amend the list of bodies recognised as approved authorities under the Act, thereby extending eligibility for PSSAP membership to employees of Australian Hearing Services (AHS). The policy objective of this amendment is to align the superannuation arrangements for AHS employees with their historical eligibility under the Commonwealth Superannuation Scheme and Public Sector Superannuation Scheme, despite changes in their employment status since 1997. The Declaration ensures that AHS employees continue to benefit from PSSAP membership, reflecting the consistent policy intent that their superannuation arrangements should not be adversely affected by the restructuring of AHS.

Scope and Application

The Superannuation Act 2005 applies to the Public Sector Superannuation Accumulation Plan (PSSAP) for Australian Government employees and certain other employees. The Act extends to persons who are Commonwealth employees, and those employed by an "approved authority". The approved authorities are bodies declared by the Minister to be eligible under the Act, as described in section 8. The Superannuation (PSSAP) Approved Authority Inclusion Amendment Declaration 2015 (No. 1) amends the Superannuation (PSSAP) Approved Authority Inclusion Declaration 2008 to include Australian Hearing Services (AHS) in the list of approved authorities, thereby making AHS employees eligible for PSSAP membership. This amendment rectifies the historical oversight where AHS employees, despite being treated as eligible for PSSAP membership since the plan's inception, were not formally recognised as approved authorities. The Declaration is subject to disallowance and was assessed by the Office of Best Practice Regulation as not requiring a Regulation Impact Statement due to its machinery of government nature and minimal alteration to existing arrangements. The Declaration, which is a legislative instrument under the Legislative Instruments Act 2003, commences on the day after it is registered.

Key Provisions

The Superannuation Act 2005 (the Act) establishes provisions for the Public Sector Superannuation Accumulation Plan (PSSAP) applicable to Australian Government employees and certain other employees. Section 8(3) of the Act defines "approved authority" to include entities declared by the Minister to be approved authorities, with a consolidated list provided in the Superannuation (PSSAP) Approved Authority Inclusion Declaration 2008 (the Principal Declaration). The Superannuation (PSSAP) Approved Authority Inclusion Amendment Declaration 2015 (No. 1) (the Declaration) amends the Principal Declaration by adding Australian Hearing Services (AHS) to the list of approved authorities, thereby making AHS employees eligible for PSSAP membership. This legislative instrument is designed to align with the policy intention that AHS employees should remain eligible for superannuation benefits despite changes in their employment status in 1997. The Act imposes obligations on approved authorities to comply with the provisions of the PSSAP. For AHS, this includes ensuring that eligible employees are enrolled in the PSSAP and that contributions are made as required by the Act. Additionally, AHS must adhere to the administrative processes and reporting requirements established under the Act to maintain compliance. These obligations are crucial for the effective operation of the PSSAP and the provision of superannuation benefits to eligible employees. Breaches of the Act may result in both civil and criminal penalties. Section 33 of the Acts Interpretation Act 1901 provides that powers to make legislative instruments include the power to amend or vary those instruments, which includes the power to impose penalties for non-compliance. The maximum penalties for breaches can vary, but typically include fines and, in severe cases, imprisonment. The specific penalties are determined by the nature and severity of the breach, as well as any previous convictions. Additionally, failure to comply with the superannuation obligations can lead to financial penalties and legal action by the Australian Taxation Office (ATO) to recover any unpaid superannuation contributions.

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Superannuation Law
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Declaration
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Commencement Provisions
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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.