Commonwealth: Parliamentary Contributory Superannuation Amendment Act 1983 (Cth)

Parliamentary Contributory Superannuation Amendment Act 1983 No. 74 of 1983 TABLE OF PROVISIONS Section 1. Short title, &c. 2. Commencement 3. Interpretation 4. Transfer value payable in respect of previous employment 5. Appointment of certain trustees 6. Repeal of section 13 and substitution of new section— 13. Contributions 7. Additional contributions by Ministers of State and office holders in respect of service before 12 June 1978 8. Commonwealth supplement 9. Benefits to members 10. Certain members who retire by reason of ill-health deemed to have had 8 years service 11. Commutation of retiring allowance 12. Benefits to widow or widower 13. Benefits in respect of orphaned children 14. Benefits payable to personal representative 15. Additional benefit to Prime Minister 16. Re-election to the Parliament 17. Period of service as member of a State Parliament or Northern Territory Legislative Assembly to be taken into account in certain circumstances 18. Reduction of benefits by reason of membership of a State Parliament or Northern Territory Legislative Assembly 19. Insertion of new section— 21b. Effect of the holding of offices of profit upon certain retiring allowances and annuities 20. Notional salaries, &c, for certain offices 21. Payment of retiring allowances and annuities 22. Regulations 23. Transitional provisions Parliamentary Contributory Superannuation Amendment Act 1983 No. 74 of 1983 An Act to amend the Parliamentary Contributory Superannuation Act 1948, and for related purposes [Assented to 3 November 1983] BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows: Short title, &c. 1. (1) This Act may be cited as the Parliamentary Contributory Superannuation Amendment Act 1983. (2) The Parliamentary Contributory Superannuation Act 19481 is in this Act referred to as the Principal Act. Commencement 2. (1) Sections 1 and 2, sub-section 3 (1), sections 4, 5 and 6, sub-section 7 (1), section 8, sub-sections 9 (1) and 11 (1) and (3) and sections 15, 20, 21 and 22 shall come into operation on the day on which this Act receives the Royal Assent. (2) Sub-sections 3 (2) and (3) and 9 (2) shall be deemed to have come into operation on the commencement of sections 169 and 170 of the Statute Law (Miscellaneous Amendments) Act (No. 1) 1982. (3) Section 10 shall come into operation, or shall be deemed to have come into operation, as the case requires, on the commencement of sub-section 10 (2) of the Parliamentary Contributory Superannuation Amendment Act 1981. (4) The remaining provisions of this Act shall come into operation on such date as is, or such respective dates as are, fixed by Proclamation. Interpretation 3. (1) Section 4 of the Principal Act is amended— (a) by omitting from sub-section (1) the definition of "office holder" and substituting the following definitions: "'Minister of State' means a Minister of State who is entitled to a parliamentary allowance; "'office', in relation to a Minister of State, includes the following offices, namely: (a) Prime Minister; (b) Deputy Prime Minister; (c) Leader of the Government in the Senate; (d) Deputy Leader of the Government in the Senate; (e) Leader of the House; (f) Vice-President of the Executive Council; (g) Minister of State Assisting another Minister of State; (h) an office, or an office included in a class of offices, prescribed for the purposes of this paragraph; "'office holder' means a person who— (a) is entitled to a parliamentary allowance; and (b) holds an office in, or in relation to, the Parliament or either House, being an office in respect of which he is entitled to an allowance by way of salary, but does not include a Minister of State;"; and (b) by omitting from sub-section (1) the definition of "salary" and substituting the following definition: "'salary', in relation to a Minister of State, does not include any allowance;". (2) Section 4 of the Principal Act is amended— (a) by inserting before the definition of "annuity" in sub-section (1) the following definition: "'allowance by way of salary' does not include special allowance of office, electorate allowance, travelling allowance or any allowance, or any allowance included in a class of allowances, prescribed for the purposes of this definition;"; (b) by omitting from sub-section (1) the definition of "parliamentary allowance" and substituting the following definition: "'parliamentary allowance' means— (a) an allowance under— (i) section 3 of the Parliamentary Allowances Act 1920; or (ii) sub-section 4 (1) or 5 (1) of the Parliamentary Allowances Act 1952, as in force at any time before the commencement of sections 169 and 170 of the Statute Law (Miscellaneous Amendments) Act (No. 1) 1982; or (b) an allowance by way of salary under section 4 of the Parliamentary Allowances Act 1952 (other than an allowance by way of salary payable by reason of the holding of a particular office, or the performing of particular functions in, or in relation to, the Parliament or either House);"; (c) by omitting from sub-section (1) the definition of "period of service" and substituting the following definition: "'period of service', in relation to a person, means (subject to section 20) the period, or the sum of the periods (whether continuous or not), whether before or after the commencement of this Act, during which the person was entitled to parliamentary allowance, and includes any period by which the period of service of the person is deemed to be increased by virtue of sub-section 22q (4);"; and (d) by adding at the end thereof the following sub-section: "(5) A person shall, for the purposes of this Act, be taken to be, or to have been, entitled to parliamentary allowance during any period in respect of which the person is or was, as the case may be, entitled to be paid parliamentary allowance by virtue of— (a) section 4 or 5 of the Parliamentary Allowances Act 1920; (b) sub-section 4 (3) or (4) or 5 (4) or (5) of the Parliamentary Allowances Act 1952, as in force at any time before the commencement of sections 169 and 170 of the Statute Law (Miscellaneous Amendments) Act (No. 1) 1982; or (c) section 5 or 5a of the Parliamentary Allowances Act 1952". (3) Until the commencement of sub-section 10 (2) of the Parliamentary Contributory Superannuation Amendment Act 1981, the definition of "period of service" in sub-section 4 (1) of the Parliamentary Contributory Superannuation Act 1948 has effect as if "and any period that is deemed to be included in the period of service of the person by virtue of section 20a" were added at the end thereof. Transfer value payable in respect of previous employment 4. (1) Section 4a of the Principal Act is amended by omitting sub-paragraph (1) (b) (ii) and substituting the following sub-paragraph: " (ii) does not include a reference to any part of the lump sum constituting the transfer value that was based upon contributions by the member that were, or were of a similar nature to, contributions under the Superannuation Act 1922 for reserve units of pension or contributions under section 48 of the Superannuation Act 1976". (2) Section 4a of the Principal Act as amended by sub-section (1) applies to and in relation to a person who becomes a member after the commencement of this section. Appointment of certain trustees 5. Section 6 of the Principal Act is amended by omitting from sub-section (2) "receive a" and substituting "be entitled to". 6. (1) Section 13 of the Principal Act is repealed and the following section is substituted: Contributions "13. (1) A person who is entitled to a parliamentary allowance shall, during his period of service, pay contributions to the Commonwealth— (a) in the case of a person whose period of service is less than 18 years—at the rate per month of 11½% of the monthly amount of the parliamentary allowance to which he is entitled; or (b) in the case of a person whose period of service is not less than 18 years—at the rate per month of 53/4% of the monthly amount of the parliamentary allowance to which he is entitled. "(2) Subject to sub-section (4), a Minister of State shall, in addition to the contributions payable by him under sub-section (1), pay contributions to the Commonwealth, during the period during which he serves as a Minister of State, at the rate per month of 111/2% of the monthly amount of the salary to which he is entitled as Minister of State. "(3) Subject to sub-section (4), an office holder shall, in addition to the contributions payable by him under sub-section (1), pay contributions to the Commonwealth, during the period during which he serves as, and in respect of each office by virtue of which he is, an office holder, at the rate per month of 11½ of the monthly amount of the allowance by way of salary to which he is entitled in respect of that office. "(4) If, at any time, a Minister of State or an office holder would, if he ceased to be entitled to parliamentary allowance at that time, be entitled to additional retiring allowance under sub-section 18 (9) at a rate which is— (a) in a case where he would be entitled to additional retiring allowance in respect of one office only—75% of the rate, at that time, at which salary or allowance by way of salary, as the case may be, is payable in respect of that office; or (b) in a case where he would be entitled to additional retiring allowance in respect of 2 or more offices—75% of the rate that is the highest rate, at that time, at which salary or allowance by way of salary, as the case may be, is payable in respect of either or any of those offices, then, so long as he continues to be a Minister of State who, or an office holder who, would, if he ceased to be entitled to parliamentary allowance, be entitled to additional retiring allowance under that sub-section at that rate, sub-section (2) or (3), as the case may be, applies to him as if the reference to 111/2% in whichever of those sub-sections is applicable were a reference to 53/4%. "(5) For the purposes of sub-sections (1), (2) and (3)— (a) the monthly amount of the parliamentary allowance to which a person is entitled shall be deemed to be one-twelfth of the annual amount of that allowance; (b) the monthly amount of the salary to which a Minister of State is entitled as Minister of State shall be deemed to be one-twelfth of the annual amount of that salary; and (c) the monthly amount of the allowance by way of salary to which an office holder is entitled in respect of an office shall be deemed to be one-twelfth of the annual amount of that allowance. "(6) The contributions payable by a person under this section shall be deducted— (a) in the case of contributions under sub-section (1)—from payments of parliamentary allowance made to the person; (b) in the case of contributions under sub-section (2)—from payments of parliamentary allowance made to the person or of salary made to the person as Minister of State; and (c) in the case of contributions under sub-section (3)—from payments of parliamentary allowance made to the person or of allowance by way of salary made to the person as office holder. "(7) Each deduction under sub-section (6) shall, as far as practicable, be made in respect of the same period as that in respect of the payment from which it is deducted is made. "(8) Amounts deducted under sub-section (6) shall be paid to the Commonwealth. "(9) In this section, 'month' means one of the 12 months of the year.", (2) Notwithstanding the repeal effected by sub-section (1), sub-section 13 (1c) of the Principal Act continues to apply, after the commencement of this section, in relation to contributions paid before the commencement of this section as if that repeal had not been effected. Additional contributions by Ministers of State and office holders in respect of service before 12 June 1978 7. (1) Section 14 of the Principal Act is amended— (a) by inserting in sub-section (1) "a Minister of State or" before "an office holder"; (b) by omitting from sub-sections (2) and (3) "an office holder for any period or periods" and substituting "a Minister of State or an office holder during any period or periods, or as a Minister of State and an office holder during different periods,"; and (c) by omitting paragraph (4) (b) and substituting the following paragraph: "(b) if, during the period that commenced on 8 June 1973 and ended on 11 June 1978, he served as a Minister of State or an office holder during any period or periods, or as a Minister of State and an office holder during different periods—pay to the Commonwealth an amount equal to 111/2% of the sum of— (i) the total of the amounts of salary to which he was entitled as Minister of State in respect of the period or periods (if any) during which he so served as a Minister of State; and (ii) the total of the amounts of allowance by way of salary to which he was entitled as office holder in respect of the period or periods (if any) during which he so served as an office holder.". (2) Section 14 of the Principal Act is amended by omitting from sub-section (7) "the whole or". Commonwealth supplement 8. Section 16 of the Principal Act is amended by adding at the end thereof the following sub-section: "(4) For the purpose of ascertaining the Commonwealth supplement in relation to a person who paid contributions in accordance with sub-section 13 (2) as that sub-section has effect by virtue of sub-section 13 (4), sub-section 13 (3) as that sub-section has effect by virtue of sub-section 13 (4) or both those sub-sections as they so have effect, he shall be deemed to have paid, in addition to the contributions that he so paid (in this sub-section referred to as the 'relevant contributions') and any other contributions that he paid, further contributions equal to the relevant contributions.". Benefits to members 9. (1) Section 18 of the Principal Act is amended— (a) by omitting sub-section (9) and substituting the following sub-section: "(9) Where the period of service of a person who became entitled to a retiring allowance after 30 June 1980 includes a period or periods during which the person served as a Minister of State or as an office holder, the person is entitled, in respect of— (a) his service in each office that he held as a Minister of State (other than his service in an office, during a period that he held more than one office as a Minister of State, that did not affect the salary to which he was entitled as Minister of State during that period); or (b) his service in each office by virtue of which he was an office holder, as the case may be, to additional retiring allowance in respect of his service in that office at a rate equal to such percentage of the rate, for the time being, at which salary is payable to a Minister of State or allowance by way of salary is payable to an office holder, as the case may be, in respect of that office as is determined in accordance with sub-section (10) to be the relevant percentage in respect of his service in that office."; (b) by omitting from sub-sections (10) and (10a) "member" (wherever occurring) and substituting "person"; (c) by omitting from sub-section (10b) "salary is paid" (wherever occurring) and substituting "salary or allowance by way of salary, as the case may be, is payable"; and (d) by omitting from sub-section (11) "in receipt of a" and substituting "entitled to". (2) Section 18 of the Principal Act is amended— (a) by omitting from sub-section (6) "the parliamentary allowance for the time being determined by the Remuneration Tribunal in lieu of the rate specified in sub-section 4 (1), or sub-section 5 (1), whichever is appropriate, of the Parliamentary Allowances Act 1952" and substituting "parliamentary allowance for the time being payable to a member"; (b) by omitting from paragraph (7) (a) "member" and substituting "person"; (c) by omitting from sub-section (7) "the parliamentary allowance applicable in relation to the member" and substituting "parliamentary allowance applicable in relation to the person"; and (d) by omitting from sub-section (8) "member" and substituting "person". Certain members who retire by reason of ill-health deemed to have had 8 years service 10. Section 18a of the Principal Act is amended— (a) by omitting from paragraph (2) (c) "20a or"; (b) by omitting from sub-section (3) "any one or more of the following paragraphs that is or are applicable in relation to him" and substituting "any of the following paragraphs"; (c) by omitting paragraph (3) (b); (d) by omitting sub-sections (5) and (5a); and (e) by omitting from sub-section (8) ", 20a". Commutation of retiring allowance 11. (1) Section 18b of the Principal Act is amended— (a) by omitting sub-section (6) and substituting the following sub-section: "(6) Where a person elects to convert a percentage of his retiring allowance to a lump sum payment in accordance with sub-section (3)— (a) the percentage of the rate of parliamentary allowance applicable in relation to him under section 18 for the purpose of calculating the rate of retiring allowance payable to him under that section (other than any additional retiring allowance payable under sub-section (9) of that section) shall, in lieu of the percentage (in this paragraph referred to as the 'previous percentage') that would, but for this paragraph, be applicable in relation to him under that section, be ascertained in accordance with the formula p where— p is the previous percentage; and s is the specified percentage; (b) if the person is entitled to additional retiring allowance under sub-section 18 (9), the percentage that is, under that sub-section, the relevant percentage for the purpose of ascertaining the additional retiring allowance payable to him under that sub-section in respect of his service in an office shall, in lieu of the percentage (in this paragraph referred to as the 'previous percentage') that would, but for this paragraph, be the relevant percentage, under that sub-section, in respect of his service in that office, be ascertained in accordance with the formula p where— p is the previous percentage; and s is the specified percentage; and (c) if a payment or payments of retiring allowance has or have already been made to him since he became entitled to the retiring allowance, the amount of the lump sum payment referred to in sub-section (4) shall be reduced by so much of the amount of the payment, or of the sum of the amounts of the payments, already made as relates or relate to the specified percentage of the retiring allowance."; and (b) by omitting from sub-sections (13) and (14) "(6) (b)" and substituting "(6) (c)". (2) Section 18b of the Principal Act is amended— (a) by omitting from sub-section (3) "the whole or such percentage" and substituting "such percentage (not exceeding 50%)"; (b) by inserting in sub-section (3) "(in this section referred to as the 'specified percentage')" after "the notice"; (c) by omitting sub-sections (5a) and (8); (d) by omitting from paragraph (9) (b) "the whole or"; and (e) by omitting from sub-sections (13) and (14) "(5a) (b) or (6) (c), whichever is applicable" and substituting "(6) (c)". (3) Until the commencement of sub-section (2) of this section, section 18b of the Parliamentary Contributory Superannuation Act 1948 has effect as if the reference in sub-section 18b (8) of that Act to sub-section (4) were a reference to sub-section (4) or (6). Benefits to widow or widower 12. (1) Section 19 of the Principal Act is amended— (a) by omitting from paragraph (1) (b) ", or would, but for paragraph 18b (5a) (a), be entitled,"; (b) by omitting paragraphs (3) (b) and (c) and substituting the following word and paragraph: "and (b) where his period of service was less than 8 years—his period of service had been 8 years."; and (c) by omitting from sub-section (7) ", or would, but for paragraph 18b (5a) (a), have been entitled,". (2) Section 19 of the Principal Act is amended— (a) by inserting in paragraph (1) (b) "(whether or not the retiring allowance is immediately payable)" after "allowance"; (b) by inserting before paragraph (3) (a) the following paragraph: "(aa) where he died while entitled to a retiring allowance the rate of which was, at the time of his death, reduced under section 21b—the rate of retiring allowance to which he was entitled was not so reduced;"; and (c) by inserting in sub-section (7) "(whether or not the retiring allowance was immediately payable)" after "his or her death". (3) If sub-section (2) of this section comes into operation before the commencement of sub-section 11 (2) of the Parliamentary Contributory Superannuation Amendment Act 1981, section 19 of the Parliamentary Contributory Superannuation Act 1948 has effect, until that commencement, as if the reference in paragraph (3) (aa) to section 21b were a reference to section 21 or 21b. Benefits in respect of orphaned children 13. (1) Section 19aa of the Principal Act is amended— (a) by adding at the end of paragraph (2) (a) "or"; (b) by omitting from paragraph (2) (b) "or" (last occurring); (c) by omitting paragraph (2) (c); (d) by omitting from sub-section (2a) all the words from and including "or the deceased person" to and including "at the time of his death"; and (e) by omitting from paragraph (4) (a) "(2) (a), (b) or (c)" and substituting "(2) (a) or (b)". (2) Section 19aa of the Principal Act is amended— (a) by inserting in paragraph (2) (b) "(whether or not the retiring allowance was or is, as the case may be, immediately payable)" after "allowance"; (b) by inserting in sub-section (2a) "(whether or not the retiring allowance was immediately payable)" after "while entitled to a retiring allowance"; (c) by inserting in sub-section (3) "(whether or not the annuity is immediately payable)" after "annuity under section 19"; and (d) by adding at the end of paragraph (4) (c) "and, if the rate of the annuity was, at the time of his or her death, reduced under section 21b, the annuity was not so reduced". (3) If sub-section (2) of this section comes into operation before the commencement of sub-section 11 (2) of the Parliamentary Contributory Superannuation Amendment Act 1981, section 19aa of the Parliamentary Contributory Superannuation Act 1948 has effect, until that commencement, as if the reference in paragraph (4) (c) to section 21b were a reference to section 21 or 21b. Benefits payable to personal representative 14. Section 19ab of the Principal Act is amended— (a) by inserting in paragraph (1) (a) "(whether or not the retiring allowance is immediately payable)" after "a retiring allowance"; and (b) by inserting in paragraph (2) (a) "(whether or not the retiring allowance is immediately payable)" after "a retiring allowance". Additional benefit to Prime Minister 15. Section 19a of the Principal Act is amended by omitting from sub-section (7) "an office holder" and substituting "a Minister of State". Re-election to the Parliament 16. (1) Section 20 of the Principal Act is amended— (a) by omitting from sub-section (2d) "the whole or"; (b) by omitting sub-section (3aa); (c) by omitting from paragraphs (3a) (a), (c) and (d) "the whole or"; (d) by omitting sub-section (3b); and (e) by omitting from sub-section (3c) "or (3b)". (2) Section 20 of the Principal Act is amended— (a) by omitting from sub-section (3) "in receipt of a retiring allowance under this Act" and substituting "who is entitled to a retiring allowance"; (b) by inserting in sub-section (3) "(whether or not the retiring allowance is immediately payable)" after "as a member"; (c) by omitting from sub-section (4) "in receipt of an annuity as a widow or widower" and substituting "who is entitled to an annuity as a widow or widower (whether or not the annuity is immediately payable)"; and (d) by omitting from paragraph (4) (a) "in receipt of a" and substituting "entitled to". Period of service as member of a State Parliament or Northern Territory Legislative Assembly to be taken into account in certain circumstances 17. Section 20a of the Principal Act is amended by omitting from sub-section (3) "the whole or". Reduction of benefits by reason of membership of a State Parliament or Northern Territory Legislative Assembly 18. (1) Section 21 of the Principal Act is amended by omitting sub-sections (3) and (4). (2) If this section comes into operation before the commencement of sub-section 11 (2) of the Parliamentary Contributory Superannuation Amendment Act 1981, then, notwithstanding the amendments made by sub-section (1) of this section, sub-section 21 (4) of the Principal Act continues, after the commencement of this section and until the commencement of that first-mentioned sub-section, to apply, for the purposes of sub-sections 21 (1), (1a) and (2) of the Principal Act, as if those amendments had not been made. 19. (1) Before section 22 of the Principal Act the following section is inserted: Effect of the holding of offices of profit upon certain retiring allowances and annuities "21b. (1) In this section, unless the contrary intention appears— "'authorized officer' means an officer of the Department who is appointed by the Secretary to be an authorized officer for the purposes of this section; "'Governor' means— (a) in relation to a State—the Governor of the State; and (b) in relation to a Territory—the Administrator of the Territory; "'holder of an office of profit under the Commonwealth' means— (a) the Governor-General; (b) a Justice or Judge of a federal court; (c) a person who, by virtue of an Act, has the same status as a Justice or Judge of a federal court or of the Supreme Court of a Territory; (d) the holder of an office referred to in paragraph (a) of the definition of 'office of Permanent Head' in sub-section 7 (1) of the Public Service Act 1922; (e) a head of mission within the meaning of the Vienna Convention on Diplomatic Relations, a copy of the English text of which is set out in the Schedule to the Diplomatic Privileges and Immunities Act 1967, or a head of consular post within the meaning of the Vienna Convention on Consular Relations, a copy of the English text of which is set out in the Schedule to the Consular Privileges and Immunities Act 1972, being a mission sent, or consular post established, by Australia; or (f) the holder of a public office within the meaning of Part II of the Remuneration Tribunals Act 1973; "'holder of an office of profit under a State' means— (a) the Governor of the State; (b) a Justice or Judge of a court of the State; (c) a magistrate; or (d) the holder of— (i) an office established for a public purpose by or under a law of the State, being an office appointments to which are or may be made by— (a) the Governor of the State; or (b) a Minister of the State; or (ii) any other appointment made for a public purpose by— (a) the Governor of the State; or (b) a Minister of the State, but does not include a member of the Parliament of the State; "'Minister' means— (a) in relation to a State—a Minister of the Crown for the State; and (b) in relation to a Territory—a person holding, in relation to the Territory, an office corresponding to the office of Minister of the Crown for a State; "'Parliament', in relation to the Northern Territory, means the Legislative Assembly of the Northern Territory; "'pension', in relation to any office, includes any benefit payable, whether by way of a lump sum or otherwise, under a superannuation scheme applicable in relation to the office, being a benefit— (a) payable upon the termination of the office; and (b) based— (i) wholly upon contributions paid under the scheme by the person who is, under the scheme, the employer; or (ii) partly upon such contributions and partly upon contributions paid under the scheme by the person who is, under the scheme, the employee; "'relevant benefit' means— (a) a retiring allowance under section 18, and includes additional retiring allowance under sub-section 18 (9); or (b) an annuity under section 19; "'remuneration' includes any annual allowance, but does not include— (a) any amount paid for the reimbursement of expenses reasonably incurred; or (b) any allowance under section 4 of the Parliamentary Allowances Act 1952; "'Secretary' means the Secretary to the Department; "'State' includes Territory. "(2) Subject to sub-sections (3) and (4), where a person who is entitled to a relevant benefit is— (a) the holder of an office of profit under the Commonwealth; (b) the holder of an office of profit under a State; or (c) entitled to a pension arising out of service in such an office, whether the office was held by the person or another person and whether the office was held before or after the commencement of this section, the rate at which the relevant benefit would otherwise be payable to the person shall be reduced by the rate of the remuneration received by him in respect of the office or the rate at which the pension referred to in paragraph (c) is paid to him, as the case may be. "(3) Where the remuneration or pension, as the case may be, by reference to which the relevant benefit is to be reduced under sub-section (2) is payable otherwise than at a periodical rate, the reduction of the relevant benefit shall be made to such extent, and in such manner, as the Trust determines by instrument in writing. "(4) Notwithstanding anything contained in sub-sections (2) and (3), the rate of a relevant benefit to which a person is entitled shall not be reduced, or continue to be reduced, under those sub-sections by a rate that is more than one-half of the rate at which the relevant benefit would have been payable to the person but for those sub-sections and— (a) if sub-section 18b (6) applies, whether directly or indirectly, in relation to the relevant benefit—that sub-section; and (b) if sub-section 20 (3a) applies, whether directly or indirectly, in relation to the relevant benefit—that sub-section. "(5) In the event of a person who is entitled to a relevant benefit becoming— (a) the holder of an office of profit under the Commonwealth; (b) the holder of an office of profit under a State; or (c) entitled to a pension arising out of service in such an office, whether the office was held by the person or another person and whether the office was held before or after the commencement of this section, the person shall, within 14 days after the occurrence of the event, notify the Secretary, in writing, accordingly. Penalty for contravention of sub-section: $500. "(6) The Secretary or an authorized officer may, by notice in writing served, personally or by post, on a person who is entitled to a relevant benefit (whether or not the relevant benefit is immediately payable), require the person to furnish to the Secretary, within such reasonable time as is specified in the notice, such information as is specified in the notice, being information that, in the opinion of the Secretary or the authorized officer, as the case may be, is or may be relevant to the application of this section to the person. "(7) A person shall not, without reasonable excuse, refuse or fail duly to furnish information that he is required to furnish by virtue of a notice under sub-section (6). Penalty for contravention of sub-section: $500. "(8) A person shall not— (a) make a statement, in a notification made in pursuance of sub-section (5), that is, to his knowledge, false or misleading in a material particular; or (b) furnish information to the Secretary, in pursuance of a notice under sub-section (6), that is, to his knowledge, false or misleading in a material particular. Penalty for contravention of sub-section: $2,000.". (2) Section 21b of the Parliamentary Contributory Superannuation Act 1948 applies to and in relation to a person who— (a) becomes entitled to a retiring allowance after the commencement of this section; or (b) dies, after the commencement of this section, while entitled to a parliamentary allowance. Notional salaries, &c., for certain offices 20. Section 23 of the Principal Act is amended— (a) by inserting "or an allowance by way of salary" after "a salary"; (b) by inserting "or allowance by way of salary, as the case may be," after "of this Act, salary"; and (c) by adding at the end thereof "by instrument in writing". Payment of retiring allowances and annuities 21. Section 24b of the Principal Act is amended by omitting sub-section (2) and substituting the following sub-sections: "(2) Where the rate of a retiring allowance or annuity is an annual rate, the amount of the retiring allowance or annuity, as the case may be, payable in respect of a period that is not a complete year, or an exact number of complete years, shall be ascertained— (a) where the period is one day—by dividing the annual amount of the retiring allowance or annuity, as the case may be, by 365; and (b) where the period is a number of days—by multiplying the annual amount of the retiring allowance or annuity, as the case may be, by the number of days in the period and dividing the product by 365. "(3) Where the rate of a retiring allowance or annuity is a weekly rate, the amount of the retiring allowance or annuity, as the case may be, payable in respect of a period that is not a complete week, or an exact number of complete weeks, shall be ascertained— (a) where the period is one day—by dividing the weekly amount of the retiring allowance or annuity, as the case may be, by 7; and (b) where the period is a number of days—by multiplying the weekly amount of the retiring allowance or annuity, as the case may be, by the number of days in the period and dividing the product by 7.". Regulations 22. Section 28 of the Principal Act is amended by adding at the end thereof the following sub-section: "(2) Regulations made for the purposes of the definition of 'allowance by way of salary', or the definition of 'office', in sub-section 4 (1) may be expressed to have taken effect from and including a day not earlier than 3 months before the making of the regulations.". Transitional provisions 23. (1) Subject to sub-section (2), notwithstanding the amendments of the Principal Act made by sub-sections 7 (2), 11 (2) and 16 (1) and section 17, the provisions of the Principal Act amended by those sub-sections and that section continue to apply, after the commencement of this sub-section, to a person to whom section 18b of the Principal Act applied before the commencement of this sub-section, in respect of a retiring allowance to which he became entitled before the commencement of this sub-section, as if those amendments had not been made. (2) Where— (a) a person has elected or elects (whether on one occasion or more than one occasion) to convert into a lump sum payment the whole or a percentage of a retiring allowance to which he became entitled before the commencement of this sub-section; and (b) the person becomes entitled, after the commencement of this sub-section, to a retiring allowance (in this sub-section referred to as the "relevant retiring allowance"), then, notwithstanding anything contained in the Parliamentary Contributory Superannuation Act 1948— (c) if the person has previously elected on more than one occasion to convert into a lump sum payment the whole or a percentage of a retiring allowance to which he was entitled and the total (in this paragraph referred to as the "relevant total") of the annual amounts by which the respective retiring allowances to which he was entitled were reduced by reason of the elections is not less than 50% of the sum of the relevant total and the annual amount of the relevant retiring allowance—he is not entitled to elect to convert into a lump sum payment any percentage of the relevant retiring allowance; (d) if the person has previously elected on only one occasion to convert into a lump sum payment the whole or a percentage of a retiring allowance to which he was entitled and the annual amount (in this paragraph referred to as the "relevant amount") by which that retiring allowance was reduced by reason of the election is not less than 50% of the sum of the relevant amount and the annual amount of the relevant retiring allowance—he is not entitled to elect to convert into a lump sum payment any percentage of the relevant retiring allowance; (e) if the person has previously elected on more than one occasion to convert into a lump sum payment the whole or a percentage of a retiring allowance to which he was entitled and the total (in this paragraph referred to as the "relevant total") of the annual amounts by which the respective retiring allowances to which he was entitled were reduced by reason of the elections is less than 50% of the sum (in this paragraph referred to as the "relevant sum") of the relevant total and the annual amount of the relevant retiring allowance—he is not entitled to elect to convert into a lump sum payment a percentage of the relevant retiring allowance that would result in the sum of the relevant total and the annual amount by which the relevant retiring allowance would be reduced by reason of the election exceeding 50% of the relevant sum; and (f) if the person has previously elected on only one occasion to convert into a lump sum payment the whole or a percentage of a retiring allowance to which he was entitled and the annual amount (in this paragraph referred to as the "relevant amount") by which that retiring allowance was reduced by reason of the election is less than 50% of the sum (in this paragraph referred to as the "relevant sum") of the relevant amount and the annual amount of the relevant retiring allowance—he is not entitled to elect to convert into a lump sum payment a percentage of the relevant retiring allowance that would result in the sum of the relevant amount and the annual amount by which the relevant retiring allowance would be reduced by reason of the election exceeding 50% of the relevant sum. (3) Notwithstanding the amendments of the Principal Act made by sub-sections 12 (1) and 13 (1), the provisions of the Principal Act amended by those sub-sections continue to apply, after the commencement of this sub-section, in relation to a person who— (a) elected or elects (whether on one occasion or more than one occasion) to convert into a lump sum payment the whole or a percentage of a retiring allowance to which he became entitled before the commencement of this sub-section; and (b) died before the commencement of this sub-section or dies, after the commencement of this sub-section, without again having become a member, as if— (c) those amendments had not been made; and (d) the amendments of the Principal Act made by sub-section 11 (2) had not been made. (4) Notwithstanding anything contained in the Parliamentary Contributory Superannuation Act 1948, sub-section 19 (3) of the Principal Act as amended by this Act applies in relation to a person who— (a) elected or elects (whether on one occasion or more than one occasion) to convert into a lump sum payment the whole or a percentage of a retiring allowance to which he became entitled before the commencement of this sub-section; and (b) dies after the commencement of this sub-section after again having become a member (whether on one occasion or more than one occasion), as if the following paragraph were inserted after paragraph (a): "(ba) where he had made an election under sub-section 18b (3) in relation to a retiring allowance to which he became entitled before the commencement of sub-section 12 (1) of the Parliamentary Contributory Superannuation Amendment Act 1983—he had not made that election;". (5) Notwithstanding the amendments of the Principal Act made by sub-section 18 (1), sub-sections 21 (3) and (4) of the Principal Act continue to apply, after the commencement of this sub-section, to and in relation to a person who— (a) became entitled to a retiring allowance before the commencement of this sub-section and has not again become a member; or (b) died, before the commencement of this sub-section, while entitled to a parliamentary allowance, as if those amendments had not been made. NOTE 1. No. 89, 1948, as amended. For previous amendments, see No. 3, 1952; No. 30, 1955; No. 20, 1959; No. 72, 1964; No. 35, 1965; No. 71, 1966; No. 103, 1968; No. 47, 1973; Nos. 36 and 41, 1978; Nos. 19 and 131, 1979; and No. 37, 1981.