Superannuation (PSSAP) (Australian Government Superannuation Scheme Member) Declaration 2013 (No. 1)

Administered by Department of Finance

Legislation au F2013L00932 In force Legislative Instrument

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EXPLANATORY STATEMENT

Issued by authority of the Minister for Finance and Deregulation

Superannuation Act 2005

Determination under subsection 34(1)

Superannuation (PSSAP) (Australian Government Superannuation Scheme Member) Declaration 2013 (No. 1)

On 29 June 2005, the Minister for Finance and Deregulation, for and on behalf of the Commonwealth, made a deed (the Trust Deed) under section 10 of the Superannuation Act 2005 (the 2005 Act) to, among other things, establish a superannuation scheme, to be known as the Public Sector Superannuation Accumulation Plan (PSSAP) and the PSSAP Fund from 1 July 2005. The Schedule to the Trust Deed includes rules for the administration of PSSAP (the Rules).

The PSSAP is established for the benefit of most new Australian Government employees and statutory office holders. The Commonwealth Superannuation Corporation (CSC) is the trustee for the PSSAP.

Section 13 of the 2005 Act provides the eligibility criteria for membership of the PSSAP. Paragraphs 13(1)(b) and (c) of the 2005 Act provide eligibility for PSSAP membership for a person who is an ‘Australian government superannuation scheme member’ or ‘former Australian government superannuation scheme member’ respectively.  

Subsection 4(1) of the 2005 Act defines an Australian government superannuation scheme member or former Australian government superannuation scheme member to be a person meeting specified criteria, so long as the Minister has declared that such a person is an Australian government superannuation scheme member or former Australian government superannuation scheme member.

The Superannuation (PSSAP) (Australian Government Superannuation Scheme Member) Declaration 2013 (No. 1) identifies the persons who are declared by the Minister to be PSSAP members under the definitions of Australian government superannuation scheme member and former Australian government superannuation scheme member under subsection 4(1) of the 2005 Act.

A person declared to be an Australian government superannuation scheme member is a person who is a contributory member of the Public Sector Superannuation Scheme (PSS) or Commonwealth Superannuation Scheme (CSS). A person declared to be an Australian government superannuation scheme member is a person who is a preserved benefit member of the PSS or CSS.

The PSSAP Ninth Amending Deed allows Australian government superannuation scheme members who join the PSSAP to make salary sacrifice contributions into the PSSAP. The PSSAP Ninth Amending Deed and PSS Thirty-seventh Amending Deed also allow for certain transfers to be made into the PSSAP in relation to Australian government superannuation scheme members and former Australian government superannuation scheme members.

Background information on the changes and the details of the Declaration are set out in Attachment A.

CSC Approval

Section 32 of 2005 Act requires CSC to consent to the making of most legislative instruments under the 2005 Act. However, CSC consent was not required for the Declaration as the Declaration relates solely to the admission of new members to the fund, satisfying the exemption to consent under subparagraph 32(2)(b)(iii) of the 2005 Act.

Legislative Instruments Act 2003

The Declaration is a legislative instrument for the purposes of the Legislative Instruments Act 2003 (LIA). Although section 44 of the LIA exempts superannuation instruments from disallowance, the Declaration is subject to disallowance in accordance with subsection 4(3) of the 2005 Act.

Consultation

Section 17 of the LIA specifies that rule-makers should consult before making legislative instruments. Consultation was not undertaken as the Declaration is of a minor or machinery nature.

Commencement

The Declaration comes into effect immediately after the commencement of clause 4 of the PSSAP Ninth Amending Deed.

Statement of Compatibility with Human Rights

A Statement of Compatibility with Human Rights is at Attachment B.


ATTACHMENT A

BACKGROUND TO AND DETAILS OF THE DECLARATION

Background

The PSSAP Ninth Amending Deed (PSSAP Amending Deed) allows contributory Commonwealth Superannuation Scheme (CSS) and Public Sector Superannuation Scheme (PSS) members to salary sacrifice into the PSSAP. In conjunction with the PSS Thirty‑seventh Amending Deed, the PSSAP Amending Deed also allows certain accumulated funded amounts to be transferred from the PSS to the PSSAP. Additionally, the PSSAP Amending Deed allows PSSAP members to transfer any CSS and PSS lump sum benefits into the PSSAP for the purpose of purchasing a PSSAP pension product.

CSS and PSS members are generally ineligible for PSSAP membership due to subsection 13(2) of the Superannuation Act 2005 (the 2005 Act). However, subsection 4(1) of the 2005 Act allows the Minister to declare certain CSS and PSS members to be Australian government superannuation scheme members or former Australian government superannuation scheme members. If declared, these persons are eligible for PSSAP membership under paragraphs 13(1)(b) and (c) of the 2005 Act. The relevant declarations are made in the Declaration.

Name of Declaration

Section 1 provides that the name of the instrument is the Superannuation (PSSAP) (Australian Government Superannuation Scheme Member) Declaration 2013 (No. 1).

Commencement

2.                      Section 2 specifies the commencement of the Declaration to be immediately after the commencement of clause 4 of the PSSAP Amending Deed.

Definitions

3.                      Section 3 defines ‘PSS’ to mean the Public Sector Superannuation Scheme.

Declarations

4.                      Section 4 declares a person who is either a member of the PSS, or a CSS eligible employee, to be an Australian government superannuation scheme member.

5.                      Section 5 declares a person who is either a preserved benefit member of the PSS, or a deferred benefit member of the CSS, to be a former Australian government superannuation scheme member.


ATTACHMENT B

 

Overview

The Superannuation (PSSAP) (Australian Government Superannuation Scheme Member) Declaration 2013 (No. 1) was enacted to facilitate the inclusion of certain Public Sector Superannuation Scheme (PSS) and Commonwealth Superannuation Scheme (CSS) members into the Public Sector Superannuation Accumulation Plan (PSSAP). This legislation was introduced to address the eligibility criteria for PSSAP membership, specifically targeting individuals who are contributory or preserved benefit members of the PSS or CSS. By declaring these individuals as Australian government superannuation scheme members or former Australian government superannuation scheme members, the legislation ensures their eligibility for PSSAP membership under the Superannuation Act 2005. The enactment of this Declaration was overseen by the Minister for Finance and Deregulation, aiming to streamline the process of incorporating eligible members into the PSSAP and allowing for salary sacrifice contributions and certain transfers as outlined in the PSSAP Ninth Amending Deed and PSS Thirty-seventh Amending Deed.

Scope and Application

The Superannuation (PSSAP) (Australian Government Superannuation Scheme Member) Declaration 2013 (No. 1) applies to individuals who are declared to be Australian government superannuation scheme members or former Australian government superannuation scheme members under the Superannuation Act 2005. Specifically, the declaration identifies persons who are contributory members of the Public Sector Superannuation Scheme (PSS) or Commonwealth Superannuation Scheme (CSS) as Australian government superannuation scheme members, as well as those who are preserved benefit members of the PSS or deferred benefit members of the CSS as former Australian government superannuation scheme members. This declaration facilitates their eligibility for membership in the Public Sector Superannuation Accumulation Plan (PSSAP), a superannuation scheme established for most new Australian Government employees and statutory office holders. The Commonwealth Superannuation Corporation acts as the trustee for the PSSAP. The geographical reach of this legislation is limited to the Commonwealth level, as it pertains to the administration of a federal superannuation scheme. The declaration does not require consultation as it is of a minor or machinery nature, and the Commonwealth Superannuation Corporation's consent is not needed for its making, as it solely relates to the admission of new members to the fund. The declaration comes into effect immediately after the commencement of clause 4 of the PSSAP Ninth Amending Deed and is subject to disallowance in accordance with the Superannuation Act 2005. It is also a legislative instrument under the Legislative Instruments Act 2003, although it is exempt from disallowance due to its superannuation nature.

Key Provisions

The Superannuation (PSSAP) (Australian Government Superannuation Scheme Member) Declaration 2013 (No. 1) provides specific declarations under the Superannuation Act 2005 (2005 Act) that allow certain individuals to become members of the Public Sector Superannuation Accumulation Plan (PSSAP). Section 1 of the Declaration states its name and purpose, while Section 2 specifies that it comes into effect immediately after the commencement of clause 4 of the PSSAP Ninth Amending Deed. Section 3 defines key terms, such as 'PSS', which refers to the Public Sector Superannuation Scheme. Sections 4 and 5 of the Declaration make critical declarations: Section 4 declares that a person who is either a member of the PSS or a Commonwealth Superannuation Scheme (CSS) eligible employee is considered an Australian government superannuation scheme member, thereby making them eligible for PSSAP membership under paragraphs 13(1)(b) and (c) of the 2005 Act. Section 5 declares a person who is a preserved benefit member of the PSS or a deferred benefit member of the CSS to be a former Australian government superannuation scheme member, also rendering them eligible for PSSAP membership. The Declaration imposes specific obligations on the Commonwealth Superannuation Corporation (CSC), the trustee for the PSSAP, and eligible individuals. For CSC, Section 32 of the 2005 Act requires their consent for most legislative instruments under the Act; however, this Declaration falls under an exemption, thus not requiring CSC consent. Eligible individuals, upon being declared as Australian government superannuation scheme members or former Australian government superannuation scheme members, gain eligibility to join the PSSAP and may make salary sacrifice contributions or transfer benefits into the PSSAP, as permitted by the PSSAP Ninth Amending Deed and the PSS Thirty-seventh Amending Deed. In terms of penalties and consequences, the Declaration itself does not outline specific penalties for non-compliance. However, under the 2005 Act, breaches of superannuation laws can lead to significant civil and criminal penalties. For instance, under Section 166 of the 2005 Act, the maximum penalty for breaches involving fraud or dishonesty can be substantial fines and imprisonment. Additionally, the Declaration is subject to disallowance under subsection 4(3) of the 2005 Act, and while superannuation instruments are generally exempt from disallowance under the Legislative Instruments Act 2003 (LIA), this specific Declaration remains vulnerable to such legislative scrutiny. Failure to comply with the terms and conditions set forth in the Declaration could therefore result in severe repercussions, including financial penalties and potential legal action.

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Superannuation Law
Employee Benefits Law
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Declaration
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Definitions & Interpretation
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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.