Commonwealth: Superannuation Act 1976 (Cth)

Superannuation Act 1976 No. 31, 1976 Compilation No. 64 Compilation date: 28 September 2022 Includes amendments up to: Act No. 112, 2020 Registered: 30 September 2022 This compilation is in 2 volumes Volume 1: sections 1‑110S Volume 2: sections 110SA‑250 Schedules Endnotes Each volume has its own contents About this compilation This compilation This is a compilation of the Superannuation Act 1976 that shows the text of the law as amended and in force on 28 September 2022 (the compilation date). The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law. Uncommenced amendments The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law. Application, saving and transitional provisions for provisions and amendments If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Editorial changes For more information about any editorial changes made in this compilation, see the endnotes. Modifications If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law. Self‑repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes. Contents Part I—Preliminary 1 Short title 2 Commencement 3 Interpretation 3AA Operation despite repeal of Commonwealth Legal Aid Act 1977 3A Variation of contribution days for certain employees 3C Designated employers 3F Application of the Criminal Code 4 Application of Act 4AA Declarations, determinations, approvals etc. by Minister, CSC or Commissioner 4A Definition of approved authority—declarations 4B Meaning of re‑employed former contributor with preserved rights 5 Annual rate of salary 6 References to anniversary of birth etc. 6A Persons engaged in more than one employment 7 Retirement on ground of invalidity 7A Accumulated basic and supplementary contributions and Fund accumulated employer contributions—additional amounts 8 Contributory service—additional periods 8A Marital or couple relationship 8B Spouse who survives a deceased person 10 Members of Defence Force 11 Temporary employees likely to be continued in employment 13 Temporary employees employed under contract 13A Sections 11 and 13 not applicable to certain persons employed on or after 1 July 1990 14 Statutory office holders 15 Invalidity pensioners returning to employment except as permanent employees 15A Persons excluded from definition of eligible employee 16 Medical examination, and issue of benefit classification certificate, on becoming eligible employee 16AA Benefit event happening before section 16 procedures completed 16AB Condition coming into existence after person became eligible employee 16AC Issue of benefit classification certificate where duty of disclosure breached 16AD Service of certificates and of related notices 16A Eligible employees deprived of salary Part IIA—CSC 27C Functions of CSC 27CA CSC to keep records with respect to contributions etc. 27D Powers Part III—CSS Fund 40 Establishment of Fund 41 Fund to be managed by CSC 42 Investment of funds Part IV—Contributions 45A Payment of contributions to be subject to SIS Act 45 Basic contributions 46 Amount of basic contribution 47 Decreases in salary 48 Supplementary contributions 50A Deductions of contributions by designated employer 51 Leave of absence without pay 51AA Leave of absence without pay where basic contributions are of 0% 51A Maternity and parental leave 52 Payment of contributions where eligible employee on leave of absence without pay or at less than full pay 53 Payment of contributions 54 Deferment of contributions of contributors under Defence Force Retirement and Death Benefits Act Part IVA—Retirement on ground of invalidity Division 1—Preliminary 54A Interpretation 54B Meaning of totally and permanently incapacitated Division 2—Certification by CSC 54C Eligible employee not to be retired on ground of invalidity without certificate from CSC Division 3—Assessment process 54D Interpretation 54E Request for approval of retirement 54F Assessment panel 54G CSC to seek recommendations 54H CSC to decide whether to approve retirement 54J Eligible employee etc. to be informed of decision of CSC 54JA Other provisions relating to invalidity assessment Division 4—Pre‑assessment payments and rehabilitation 54K Determination of requests, payments and rehabilitation programs to be in accordance with the Rules for the administration of the Public Sector Superannuation Scheme 54L Making of payments Division 6—Administrative costs 54ZA Costs to be paid from Consolidated Revenue Fund Part V—Eligible employees' benefits Division 1A—Application of SIS Act 55A Accrual of benefits to be subject to SIS Act Division 1—Age retirement benefit 55 Entitlement to age retirement benefit 56 Rate of standard age retirement pension 57 Rate of additional age retirement pension and amount of lump sum benefit 57AA Election to receive age retirement benefit at reduced rate 57A Age retirement pension on election under section 76A Division 2—Early retirement benefit 57B Definition 58 Early retirement—voluntary or involuntary retirement 58A Special provision regarding certain holders of statutory offices 58B Special provision regarding certain fixed‑term employees 59 Entitlement to early retirement benefit 60 Rate of standard early retirement pension 61 Rate of additional early retirement pension and amount of lump sum benefit 61A Early retirement pension on election under section 76A 61AB Election to receive early retirement benefit at reduced rate 62 Election for lump sum benefit in case of involuntary retirement Division 2A—Preservation of benefit payable under subsection 62(2) 62A Interpretation 62B Preservation of portion of benefit 62C Application of formulae Division 3—Commutation of additional age or early retirement pensions 63 Pensions to which Division applies 64 Election to commute 65 Lump sum benefit payable on commutation Division 4—Invalidity benefit 66 Entitlement to invalidity pension 67 Invalidity benefit where pension not reduced on medical grounds and election not made under section 68 or 69 68 Election where benefit not reduced on medical grounds 69 Election where benefit not reduced on medical grounds and period of prospective service less than 8 years 70 Invalidity benefit where benefit reduced on medical grounds, period of contributory service not less than 8 years and election not made under section 71 or 72 71 Election where benefit reduced on medical grounds, period of contributory service not less than 8 years 72 Election where benefit reduced on medical grounds and period of contributory service less than 15, but not less than 8, years 73 Invalidity benefit where benefit reduced on medical grounds and period of contributory service less than 8 years 73A Reduction of invalidity pensions because of earnings 73B Reduction of invalidity pensions because of pre‑assessment payments 74 Power of the CSC to require invalidity pensioner to be medically examined etc. 74A Cancellation of invalidity pension where pension suspended for 12 months etc. 75 Invalidity pensioner restored to health to be found employment 76 Cancellation of invalidity pension where invalidity pensioner again becomes eligible employee etc. 76A Renunciation of invalidity pension in favour of age pension 77 Partial invalidity pension payable in certain circumstances where invalidity pensioner again becomes eligible employee 78 Partial invalidity pension where eligible employee's salary decreases for health reasons 78A Partial invalidity pension not payable in certain circumstances 79 Benefit not payable under Division in certain circumstances Division 4A—Early release of benefits 79A Definitions 79B Early release of benefits 79C Requirements relating to early release of benefits 79D Calculation of benefits after payment of early release lump sums Division 5—Miscellaneous 80 Payment of accumulated contributions where no other benefit payable under Part 80A Surcharge deduction amount 80B Election not to have pension adjusted to take surcharge deduction amount into account 80C Election to have additional retirement pension adjusted to take surcharge deduction amount into account 80D Calculation of certain pension rates Part VI—Benefits payable to spouses and children Division 1—Spouse's benefit on death of eligible employee before attaining maximum retiring age 81 Entitlement to spouse's benefit under Division 82 Spouse's benefit where benefit not reduced on medical grounds and election not made under section 83 or 84 83 Election where pension not reduced on medical grounds 84 Election where benefit not reduced on medical grounds and period of prospective service less than 8 years 85 Spouse's benefit where benefit reduced on medical grounds, period of contributory service not less than 8 years and election not made under section 86 or 87 86 Election where benefit reduced on medical grounds and period of contributory service not less than 8 years 87 Election where pension reduced on medical grounds and period of contributory service less than 15, but not less than 8, years 88 Spouse's benefit where pension reduced on medical grounds and period of contributory service is less than 8 years Division 2—Spouse's benefit on death of eligible employee after attaining maximum retiring age 89 Entitlement to spouse's benefit under Division 90 Rate of spouse's standard pension 91 Rate of spouse's additional pension and amount of lump sum benefit 92 Election to commute spouse's additional pension entitlement Division 3—Spouse's benefit on death of pensioner 93 Entitlement to spouse's benefit on death of pensioner 94 Rate of spouse's standard pension on death of age or early retirement pensioner 95 Rate of spouse's additional pension on death of age or early retirement pensioner 95A Lump sum instead of spouse's standard pension etc. 96 Rate of spouse's pension on death of invalidity pensioner 96AA Lump sum instead of spouse's pension 96A Set off against pension in certain circumstances 96AB Rate applicable for purposes of certain provisions Division 3A—Spouse's benefit attributable to partially dependent children 96B Extra spouse's pension—general 96BA Extra spouse's pension—special case 96BB Lump sum instead of extra spouse's pension Division 4—Orphan benefit 96C Interpretation 97 Orphan benefit—death of eligible employee after attaining maximum retiring age 98 Orphan benefit—death of eligible employee before attaining maximum retiring age where benefit not reduced on medical grounds and direction not given under section 99 99 Orphan benefit—death of eligible employee before attaining maximum retiring age where benefit not reduced on medical grounds, period of prospective service less than 8 years and direction given under this section 100 Orphan benefit—death of eligible employee before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service not less than 8 years 101 Orphan benefit—death of eligible employee before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service less than 8 years 102 Orphan benefit—death of spouse of deceased eligible employee who died after attaining maximum retiring age 103 Orphan benefit—death of spouse of deceased eligible employee who died before attaining maximum retiring age and where benefit not reduced on medical grounds 104 Orphan benefit—death of spouse of deceased eligible employee who died before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service not less than 8 years 105 Orphan benefit—death of age or early retirement pensioner 106 Orphan benefit—death of invalidity pensioner 107 Orphan benefit—death of spouse of deceased age retirement or early retirement pensioner 108 Orphan benefit—death of spouse of deceased invalidity pensioner 108A Orphan benefit reduced if deceased pensioner had marital or couple relationship of less than 3 years etc. 109 Percentages applicable for purpose of certain provisions 109A Orphan pension—when there are partially dependent children Division 5—Miscellaneous 109AB Eligible employee or retirement pensioner survived by one spouse and child not in the custody, care and control of the spouse 110 Eligible employee or retirement pensioner survived by more than one spouse 110AB Spouse's pension to be increased in certain circumstances Part VIA—Productivity superannuation 110A Interpretation 110B Rate of salary 110C Productivity contributions 110D Variation of Table 110E Exclusion of certain employees 110EA Effect of retrospective declaration under section 110E 110F Inclusion of certain employees 110G Legislative instruments disallowable 110H Payments of productivity contributions to CSC 110J Source of productivity contributions 110K Repayment of interim benefits 110L Payments of certain benefits to Fund by new productivity employees 110M Payments of certain benefits to Fund by productivity employees 110MA Payments of productivity related benefits to Fund by certain eligible employees 110N CSC to pay Fund 110P Productivity benefit 110Q Accumulated employer contributions 110R Payment of productivity benefit 110S Productivity benefits payable to spouses etc. An Act to make provision for and in relation to an Occupational Superannuation Scheme, known as the Commonwealth Superannuation Scheme, for people employed by the Commonwealth and for certain other people Part I—Preliminary 1 Short title This Act may be cited as the Superannuation Act 1976. 2 Commencement This Act shall come into operation on 1 July 1976. 3 Interpretation (1) In this Act, unless the contrary intention appears: accumulated basic contributions, in relation to a person who has ceased to be an eligible employee, means an amount equal to the sum of the basic contributions that have been, or are deemed to have been, paid, or have become payable, by him or her on or after his or her first day of service and the amount of any interest on those contributions together with, in the case of a person who had previously ceased to be an eligible employee on an occasion earlier than his or her first day of service, any amount that, under section 7A, is to be added to the amount of his or her accumulated basic contributions. accumulated contributions, in relation to a person who has ceased to be an eligible employee, means the sum of: (a) the person's accumulated basic contributions; and (b) the person's accumulated supplementary contributions (if any); less, if the person has made an election under section 80B or subsection 136(3A) or if the person's spouse has made an election under subsection 92(1A), the person's surcharge deduction amount. accumulated employer contributions has the meaning given by section 110Q. accumulated performance pay employee contributions, in relation to a person, means the sum of: (a) an amount equal to the difference between: (i) the sum of the amounts paid into a declared fund (within the meaning of the Superannuation (Productivity Benefit) Act 1988) in respect of the person under paragraph 11(1)(a) of the Superannuation (Productivity Benefit) Alternative Arrangements Declaration No. 6 (Statutory Rules 1993, No. 34); and (ii) the sum of any amounts deducted by way of charges or fees from those amounts by the trustee of the fund; and (b) interest on the amount mentioned in paragraph (a). accumulated performance pay employer contributions, in relation to a person, means the sum of: (a) an amount equal to the difference between: (i) the sum of the amounts paid into a declared fund (within the meaning of the Superannuation (Productivity Benefit) Act 1988) in respect of the person under paragraph 11(1)(b) of the Superannuation (Productivity Benefit) Alternative Arrangements Declaration No. 6 (Statutory Rules 1993, No. 34); and (ii) the sum of any amounts in the nature of income tax relevant to those amounts and any amounts deducted by way of charges or fees from those amounts by the trustee of the fund; and (b) interest on the amount mentioned in paragraph (a). accumulated supplementary contributions, in relation to a person who has ceased to be an eligible employee, means an amount equal to the sum of the supplementary contributions that have been, or are deemed to have been, paid, or have become payable, by him or her on or after his or her first day of service and the amount of any interest on those contributions together with, in the case of a person who had previously ceased to be an eligible employee on an occasion earlier than his or her first day of service, any amount that, under section 7A, is to be added to the amount of his or her accumulated supplementary contributions. age retirement pension means pension payable under Division 1 of Part V. amount includes a nil amount. approved authority means: (a) an authority or other body that is declared by the Minister, by legislative instrument, to be an approved authority for the purposes of this Act and is: (i) a body corporate incorporated, whether before or after the commencement of this Act, for a public purpose by an Act, regulations made under an Act or a law of a Territory; or (ii) an authority or body, not being a body corporate, established, whether before or after the commencement of this Act, for a public purpose by, or in accordance with the provisions of, an Act, regulations made under an Act or a law of a Territory; or (iii) a company or other body corporate incorporated, whether before or after the commencement of this Act, under a law of the Commonwealth or of a State or Territory, being a body corporate in which the Commonwealth has a controlling interest; or (iv) an authority or body established, whether before or after the commencement of this Act, and whether by or in accordance with the provisions of an Act, regulations made under an Act or a law of a Territory or otherwise, and whether a body corporate or not, being an authority or body which is financed in whole or in substantial part, either directly or indirectly, by moneys provided by the Commonwealth; or (v) a company or other body corporate incorporated, whether before or after the commencement of this subparagraph, under an Act or a law of a State or Territory, being a company or body corporate in which: (A) an authority or body referred to in subparagraph (i), (ii), (iii) or (iv), or that is an approved authority because of paragraph (b), has; or (B) the Commonwealth and one, or more than one, such authority or body together have; or (C) 2 or more such authorities or bodies together have; a controlling interest; or (b) an authority or body that, immediately before the commencement of this Act, was an approved authority for the purposes of the superseded Act other than such an authority or body in relation to which a declaration under subsection (2A) is in force. approved medical practitioner means a medical practitioner approved by CSC for the purposes of this Act. approved part‑time employee means: (a) a part‑time employee included in a class of part‑time employees declared by the Minister, by notice published in the Gazette, to be an approved class of part‑time employees for the purposes of this Act; or (b) a person who: (i) is the holder of a statutory office; and (ii) performs the duties of the office on a part‑time basis; and is included in a class of such persons declared by the Minister, by notice published in the Gazette, to be an approved class of part‑time employees for the purposes of this Act. APS Agency means an Agency within the meaning of the Public Service Act. ASIC means the Australian Securities and Investments Commission. asking a question includes making a request (whether oral or in writing) for information. associate member means a person who is entitled to a benefit under section 146MB or 146MC. AWOTE means full‑time adult average weekly ordinary time earnings for all persons in Australia. basic contributions means contributions paid or payable under section 45. benefit means pension or other benefit payable under this Act, and: (a) includes a release authority lump sum (within the meaning of Part IXC) paid in relation to a release authority issued to a person under Subdivision 135‑A in Schedule 1 to the Taxation Administration Act 1953; but (b) does not include a payment made out of the Fund that is required to be made under: (i) a release authority given to CSC under former section 292‑410 of the Income Tax Assessment Act 1997; or (ii) a transitional release authority given to the Board under section 292‑80B of the Income Tax (Transitional Provisions) Act 1997; or (iii) a release authority issued under former item 1 or 2 of the table in subsection 135‑10(1) in Schedule 1 to the Taxation Administration Act 1953. benefit classification certificate, in relation to a person, means a certificate in force in respect of the person under section 16. Board has the same meaning as in the Superannuation Act 1990. category 1 deceased pensioner means a deceased pensioner who: (a) before his or her death, was entitled to receive age retirement pension or early retirement pension; and (b) had not elected under section 57AA or 61AB (as the case may be) to be paid that pension at a reduced rate. category 2 deceased pensioner means a deceased pensioner who: (a) before his or her death, was entitled to receive age retirement pension or early retirement pension; and (b) had elected under section 57AA or 61AB (as the case may be) to be paid that pension at a reduced rate. child, in relation to a person who has died, means: (a) a child of the person, including: (i) an adopted child, an ex‑nuptial child, a foster child, a stepchild or a ward, of the person; and (ii) someone who is a child of the person within the meaning of the Family Law Act 1975; or (b) a child of a spouse of the person, including: (i) an adopted child, an ex‑nuptial child, a foster child, a stepchild or a ward, of the spouse; and (ii) someone who is a child of the spouse within the meaning of the Family Law Act 1975. commencing day means 1 July 1976. Commissioner means the Commissioner for Superannuation appointed under section 17, as in force before its repeal by item 183 of Schedule 1 to the Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011. contribution day means, subject to section 3A, the Thursday that falls on 8 July 1976, and each succeeding alternate Thursday. contributions means basic contributions or supplementary contributions. CSC (short for Commonwealth Superannuation Corporation) has the same meaning as in the Governance of Australian Government Superannuation Schemes Act 2011. CSS means the superannuation scheme established by this Act. Defence Force Retirement and Death Benefits Act means the Defence Force Retirement and Death Benefits Act 1973. deferred annuity has the same meaning as in the SIS Act. designated employer has the meaning given by section 3C. early retirement pension means pension payable under Division 2 of Part V. eligible child, in relation to a person who has died and was, at the time of his or her death, an eligible employee or a retirement pensioner, means a person who: (a) is a child of the deceased person; and (b) is a person who: (i) is under the age of 18 years; or (ii) has reached the age of 18 years but is under the age of 25 years and is receiving full‑time education at a school, college or university; and (c) immediately before the deceased person's death: (i) was (except where the person is a child of a spouse of the deceased person, but not of the deceased person) living with the deceased person; (ii) was, in the opinion of CSC, wholly or substantially dependent upon the deceased person; or (iii) where the person is a child born after the deceased person's death—would have been, in the opinion of CSC, living with the deceased person or so dependent if the person had been born before the death of the deceased person. eligible employee means: (a) a person who, immediately before the commencement of this Act, was an employee for the purposes of the superseded Act and has continued to be, and is, such an employee; and (b) a person who is a permanent employee; and (c) a person who is a temporary employee and is specified in a direction given under section 11 or 13; and (d) a person who is the holder of a statutory office and is specified in a direction given under subsection 14(1) in relation to that statutory office; and (e) a person: (i) who is a temporary employee; or (ii) who is the holder of a statutory office to which he or she was appointed on a full‑time basis; and who, immediately before the commencement of the employment by reason of which he or she is such a temporary employee or his or her appointment to that office, was an eligible employee by virtue of another paragraph of this definition or a previous application of this paragraph; and (ea) a person to whom section 14A of this Act as previously in force applied immediately before that section was repealed; and (eb) a person who has made an election under section 6A of the Superannuation Act 1990; and (ec) a person included in a class of persons declared by the Minister, by legislative instrument, to be eligible employees for the purposes of this Act; and (f) a person: (i) who is a temporary employee; or (ii) who is the holder of a statutory office; and to whom, immediately before becoming a temporary employee or the holder of that office, invalidity pension was payable and who is specified in a direction given under subsection 15(1); but, in relation to a person to whom any of the preceding paragraphs of this definition applies, does not include: (h) a person to whom the Judges' Pensions Act 1968 applies; or (i) a person who, immediately before the commencement of this paragraph, was included in a class of persons that, under the regulations in force at that time, were not eligible employees for the purposes of this Act; or (j) a person included in a class of persons declared by the Minister, by legislative instrument, not to be eligible employees for the purposes of this Act; or (k) a person who is a member of a scheme for the provision of superannuation benefits conducted by the Health Insurance Commission; or (l) a person who is eligible for membership of a scheme referred to in paragraph (k), not being a person who: (i) within the period, or the appropriate period, prescribed by that scheme for electing to become a member of that scheme, requests CSC, in writing, to direct that the person be treated as an eligible employee for the purposes of this Act; or (ii) at the expiration of the period, or the appropriate period, referred to in subparagraph (i), has not elected to become a member of that scheme; or (m) a person who, under section 15A, is excluded from this definition. eligible roll‑over fund means a fund in respect of which a declaration by the ISC under section 243 of the SIS Act is in force. employer component, in relation to a benefit payable in respect of a person under Part VIAB, means that part of the benefit that is payable because of: (a) the accumulated performance pay employer contributions of the person; and (b) if the person's transferable productivity amount was paid to CSC under section 110SL or was paid first to the trustee of another superannuation entity and then an amount in respect of that transferable productivity amount was paid under section 110SL by that trustee to CSC—the person's transferable productivity amount. exempt public sector superannuation scheme has the same meaning as in the SIS Act. existing contributor means a person who is, or has at any time been, a person referred to in paragraph (a) of the definition of eligible employee in this subsection and who, immediately before the commencing day, was a contributor for the purposes of the superseded Act. extra spouse's pension means pension payable under Division 3A of Part VI. final annual rate of salary, in relation to a person who has ceased to be an eligible employee, means: (a) if paragraph (b), (c) or (d) does not apply in relation to the person—the person's annual rate of salary on his or her last day of service; or (b) if the annual rate of salary by reference to which his or her final basic contribution (including a final basic contribution of nil) was calculated is higher than the rate specified in paragraph (a)—that higher rate; or (c) if his or her annual rate of salary was higher than the rate referred to in paragraph (a) or (b) at any time on or after: (i) the anniversary of his or her birth last preceding his or her last day of service; or (ii) where, on or after that anniversary, he or she made an election under section 47 in respect of a reduction in his or her annual rate of salary—the date of the election; that higher rate; or (d) if the person on his or her last day of service had, or would have had if that last day of service were the anniversary of his or her birth, an imputed annual rate of salary within the meaning of paragraph 47(1)(b) that was higher than the rate mentioned in paragraph (a), (b) or (c)—that imputed annual rate of salary. final basic contribution, in relation to a person who has ceased to be an eligible employee, means the fortnightly basic contribution payable by him or her on the contribution day last preceding his or her last day of service, or, if his or her last day of service is a contribution day, payable by him or her on his or her last day of service. first day of service, in relation to a person who is, or has ceased to be, an eligible employee, means: (a) except where paragraph (b) applies—the day on which he or she became an eligible employee; or (b) where the person has become an eligible employee on more than 1 occasion—the day on which he or she last became an eligible employee. fortnightly rate of salary, in relation to an eligible employee, means an amount equal to one‑twenty‑sixth of the amount of his or her annual rate of salary. Fund or Superannuation Fund means the CSS Fund established by this Act. Note: From 1 July 2011, the CSS Fund is vested in CSC. Fund accumulated employer contributions, in relation to a person, means the person's accumulated employer contributions less any part of them that is: (a) a notional interim benefit of the person within the meaning of Part VIA; or (b) interest on that benefit. industrial award means an industrial award, determination or agreement made, approved, lodged or registered under a law of the Commonwealth, a State or a Territory. interest includes negative or zero interest, and accruing, when used in relation to interest, has a corresponding meaning. invalidity pension means pension payable under Division 4 of Part V, other than partial invalidity pension. invest means expend moneys with a view to obtaining a present or future financial return (whether by way of income, profit or otherwise). last day of service, in relation to a person who has ceased to be an eligible employee, means: (a) except where paragraph (b) applies—the day on which he or she so ceased; or (b) where the person has ceased to be an eligible employee on more than 1 occasion—the day on which he or she last so ceased. late short‑term marital or couple relationship, in relation to a deceased retirement pensioner, means a marital or couple relationship between the pensioner and his or her spouse that began: (a) less than 3 years before the pensioner's death; and (b) after the pensioner became a retirement pensioner and had reached the age of 60 years. legal personal representative has the same meaning as in the SIS Act. marital or couple relationship has the meaning given by section 8A. maximum retiring age, in relation to a person who is, or has been, an eligible employee, means the age of 65 years or such lesser age as, under the regulations, is the maximum retiring age applicable to him or her or a class of persons in which he or she is, at the relevant time, included. minimum retiring age means: (a) in relation to a person who is an eligible employee: (i) unless subparagraph (ii) applies—the age of 55 years; or (ii) if another age is applicable under the terms and conditions of employment or appointment of the person—the other age; or (b) in relation to a person who is no longer an eligible employee: (i) unless subparagraph (ii) applies—the age of 55 years; or (ii) if another age was applicable under the terms and conditions of employment or appointment of the person immediately before the person last ceased to be an eligible employee—the other age. MSB Act means the Military Superannuation and Benefits Act 1991. notional interest includes negative or zero notional interest. orphan pension means pension payable under Division 4 of Part VI. partial invalidity pension means pension payable under section 77 or 78. partially dependent child, in relation to a person who has died and was, at the time of his or her death, an eligible employee or a retirement pensioner, means a person: (a) who is a child (other than an eligible child) of the deceased person; and (b) to whom either of the following applies: (i) the person is under the age of 18 years; (ii) the person has reached the age of 18 years but is under the age of 25 years and is receiving full‑time education at a school, college or university; and (c) to or in respect of whom, immediately before the deceased person's death, the deceased person was voluntarily making, or required by a court to make, regular maintenance payments. partner: a person is the partner of another person if the two persons have a relationship as a couple (whether the persons are the same sex or different sexes). pension means any pension payable under this Act. pension pay day means the Thursday that falls on 1 July 1976, and each succeeding alternate Thursday. pensioner means a person who is entitled to pension under this Act. period of contributory service, in relation to a person who has ceased to be an eligible employee, means a period equal to the period (the period of actual service) beginning on the person's first day of service and ending on the person's last day of service (less any part of the period of actual service that is: (a) a period of leave of absence in respect of which subsection 51(1) applies to the person; or (b) a period of absence from duty in respect of which subsection 51A(1) of the Superannuation Act 1976 as in force before 1 July 1990 applies to the person; or (c) a period that is taken, under subsection 51A(5) of the Superannuation Act 1976 as in force on and after 1 July 1990, to be a non‑contributory period of service for the person; or (d) a period in respect of which the person was not required or permitted to pay contributions because of subsection 3(3); or (e) a period in respect of which benefits did not accrue to the person because of section 55A); together with, if the person had previously ceased to be an eligible employee on an occasion earlier than his or her first day of service, any period that, under section 8, is to be added to his or her period of contributory service. period of prospective service, in relation to a person who, before attaining the age of 65 years or, if his or her maximum retiring age is less than 65 years, before attaining his or her maximum retiring age, ceases to be an eligible employee by reason of having been retired on the ground of invalidity or by reason of death, means the aggregate of: (a) his or her period of contributory service; and (b) the period commencing on the day immediately following his or her last day of service and ending on the day on which he or she will, or but for his or her death, would, attain the age of 65 years or his or her maximum retiring age, whichever is the earlier. permanent employee means a person employed in a permanent capacity by the Commonwealth or by an approved authority, but does not include: (a) a part‑time employee who is not an approved part‑time employee; or (b) a person who is engaged or appointed for employment outside Australia only, not being a person who is included in a class of persons approved by the Minister, in writing, for the purposes of this definition. plus has a meaning affected by subsection (9). profit includes capital profit. PSS Fund has the same meaning as in the Superannuation Act 1990. Public Sector Superannuation Scheme has the same meaning as in the Superannuation Act 1990. Public Service Act means the Public Service Act 1999. re‑employed former contributor with preserved rights has the meaning given by section 4B. regulated superannuation fund has the same meaning as in the SIS Act. relevant industrial organization means an organization the members, or a substantial proportion of the members, of which are eligible employees. retirement pensioner means: (a) a person to whom age retirement pension, early retirement pension or invalidity pension is payable; or (b) a person who has ceased to be an eligible employee and has made an election under section 110T. Rules for the administration of the Public Sector Superannuation Scheme means the rules for the administration of that scheme set out in the Schedule to the deed by which that scheme was established. Rules for the administration of the Superannuation (1990) Scheme means the rules for the administration of that scheme set out in the Schedule to the deed by which that scheme was established. SIS Act means the Superannuation Industry (Supervision) Act 1993 and, except in a reference to a particular provision of that Act, includes the regulations in force under that Act. spouse has a meaning affected by section 8B. spouse's pension means pension payable under Division 1, 2 or 3 of Part VI. statutory office means an office established by an Act, by regulations made under an Act or by a law of a Territory, or an office specified in the regulations as an office that is a statutory office for the purposes of this Act. stepchild: without limiting who is a stepchild of a person for the purposes of this Act, someone who is a child of a partner of the person is the stepchild of the person, if he or she would be the person's stepchild except that the person is not legally married to the partner. sum has a meaning affected by subsection (9). superannuation entity has the same meaning as in the SIS Act. superannuation guarantee top‑up benefit means benefit payable under section 110SE. superseded Act means the Superannuation Act 1922. supplementary contributions means contributions paid or payable under section 48. surcharge debt account, in relation to a person, means the surcharge debt account kept for the person by CSC under section 16 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997. surcharge deduction amount, in relation to a person to or in respect of whom benefits become payable under this Act, means the surcharge deduction amount that is specified in the determination made by CSC, under section 80A, in relation to the person. temporary employee means a person employed, otherwise than in a permanent capacity, by the Commonwealth or by an approved authority, but does not include: (c) a part‑time employee who is not an approved part‑time employee; or (d) a person who is engaged or appointed for employment outside Australia only, not being a person who is included in a class of persons approved by the Minister, in writing, for the purposes of this definition. total has a meaning affected by subsection (9). transferable productivity amount, in relation to a person whose continuing contributions (within the meaning of the Superannuation (Productivity Benefit) Act 1988) are, or were, held in a declared fund (within the meaning of that Act), means the sum of: (a) an amount equal to the difference between: (i) the sum of the continuing contributions paid into the declared fund; and (ii) the sum of any amounts in the nature of income tax relevant to those contributions and any amounts deducted by way of charges or fees from those contributions by the trustee of the declared fund; and (b) interest on the amount mentioned in paragraph (a). Trustee has the same meaning as trustee has in the Superannuation Act 1990. (1AA) The regulations may make provision for modifying this Act, or a provision of this Act specified in the regulations, in the application of this Act or that provision to and in relation to a person to whom paragraph (ec) of the definition of eligible employee applies or has applied or to and in relation to a prescribed class of persons to whom that paragraph applies or has applied. (1A) A declaration made for the purposes of paragraph (ec) of the definition of eligible employee in subsection (1) may be expressed to have taken effect from and including a day specified in the declaration, being a day earlier than the day on which the declaration is signed but, subject to subsection (1B), not earlier than 12 months before the day on which the declaration is signed. Note: The day of effect may be a day earlier than the day on which paragraph (ec) commenced (see subsection (1BC)). (1B) If, before a declaration is made for the purposes of paragraph (ec) of the definition of eligible employee in subsection (1), contributions were accepted from, or in respect of, a person to whom the declaration applies, the declaration may be expressed to have taken effect from and including the earliest day on which contributions were so accepted. Note: The day of effect may be a day earlier than the day on which paragraph (ec) commenced (see subsection (1BC)). (1BA) A declaration made for the purposes of paragraph (j) of the definition of eligible employee in subsection (1) may be expressed to have taken effect from and including a day specified in the declaration, being a day earlier than the day on which the declaration is signed but not earlier than 1 July 2003, if, and only if, there is no person to whom the declaration applies: (a) who was treated as an eligible employee on or after the specified day; or (b) from, or in respect of, whom contributions were accepted on or after the specified day. (1BB) A declaration that is expressed, in accordance with subsection (1A), (1B) or (1BA), to have taken effect from and including a day earlier than the day on which the declaration was signed, is taken to have had effect accordingly. (1BC) To remove any doubt, a declaration made for the purposes of paragraph (ec) of the definition of eligible employee in subsection (1) may be expressed, to the extent permitted under subsection (1A) or (1B), to have taken effect from and including a day (the effective day) earlier than the day on which that paragraph commenced. If a declaration is so expressed, it is taken to have had, before the day on which that paragraph commenced, the effect that the declaration would have had if that paragraph had been in force from and including the effective day. (1BD) Despite anything in regulations made for the purposes of paragraph 44(2)(b) of the Legislation Act 2003, section 42 (disallowance) of that Act applies to a declaration made for the purposes of paragraph (ec) or (j) of the definition of eligible employee in subsection (1) of this section. (1C) For the purposes of this Act, to remove any doubt: (a) a payment of a pension or benefit is taken to be permitted under the SIS Act if: (i) the payment is permitted by that Act as modified under section 332 of that Act; or (ii) the payment is authorised by an exemption granted by the Commissioner under that Act; and (b) a benefit is taken to be dealt with in accordance with the SIS Act if: (i) it is dealt with in accordance with that Act as modified under section 332 of that Act; or (ii) it is dealt with in accordance with an exemption granted by the Commissioner under that Act. (2A) If an authority or body referred to in paragraph (b) of the definition of approved authority in subsection (1) becomes a body: (a) not operating for a public purpose under an Act, regulations made under an Act or a law of a Territory; and (b) in which none of the following has a controlling interest, namely: (i) the Commonwealth; (ii) an authority or other body mentioned in paragraph (a) of that definition; (iii) the Commonwealth together with one or more such authorities or bodies; (iv) such an authority or body together with one or more other such authorities or bodies; the Minister, for the purposes of paragraph (b), may, by legislative instrument, declare that the body is not an approved authority for the purposes of this Act. (3) If a person ceases to be an eligible employee and, immediately after so ceasing, again becomes an eligible employee: (a) the person is taken, for the purposes of this Act, other than paragraph (b), not to have so ceased; but (b) the person is not required or permitted to pay contributions in respect of the period between the time when the person ceased to be an eligible employee and the time when the person again becomes an eligible employee. (4) A reference in this Act to a person who has ceased to be an eligible employee shall, unless the contrary intention appears, be read as including a reference to a person who has ceased to be an eligible employee by reason of death. (5) A person who is or becomes employed by the Commonwealth or by an approved authority shall not be taken, for the purposes of this Act, to be employed otherwise than in a permanent capacity by reason only that his or her appointment was or is on probation and has not been confirmed. (5AA) For the purposes of this Act, a person who was at any time before the commencement of this subsection, or is, a member of the Australian Capital Territory Fire Brigade (other than the Fire Commissioner or the Deputy Fire Commissioner) pursuant to an appointment made under the Fire Brigade (Administration) Act 1974 of the Australian Capital Territory is taken: (a) if the person was appointed, and ceased to hold office under the appointment, before 11 May 1989—to have been employed by the Commonwealth at all times from the time of his or her appointment or the commencement of this Act, whichever was the later, until the time when he or she ceased to hold office under the appointment; or (b) if the person was appointed before 11 May 1989 and did not cease to hold office under the appointment before that day: (i) to have been employed by the Commonwealth at all times from the time of his or her appointment or the commencement of this Act, whichever was the later, until the time immediately before that day; and (ii) to have been or to be employed by the Australian Capital Territory at all times on and after that day until he or she ceased or ceases to hold office under the appointment; or (c) if the person was appointed on or after 11 May 1989—to have been or to be employed by the Australian Capital Territory at all times from and including the time of his or her appointment until he or she ceased or ceases to hold office under the appointment. (5A) For the purposes of this Act, an AFP employee (within the meaning of the Australian Federal Police Act 1979) shall be deemed to be employed by the Commonwealth. (6) Where a person is a director of a company or other body corporate incorporated, whether before or after the commencement of this Act, under a law of the Commonwealth or of a State or Territory, being a company or other body that is an approved authority, the person shall, for the purposes of this Act, be deemed to be employed by the company or other body. (7) A reference in this Act, by number, to a provision of the superseded Act shall be read as a reference to that provision as re‑numbered by section 78 of the Superannuation Act 1959. (8) A reference in this Act to a medical examination by a medical practitioner does not include a reference to a medical examination by a person other than a person registered or licensed as a medical practitioner under a law of a State or Territory that provides for the registration or licensing of medical practitioners unless: (a) the medical examination is made in a place that is not in Australia or an external Territory; and (b) the person is registered or licensed as a medical practitioner under a law of that place that provides for the registration or licensing of medical practitioners. (9) If: (a) a provision of this Act involves the calculation of a sum (whether the expression "sum", "total", "plus" or any other expression is used); and (b) the calculation involves negative interest or negative notional interest; and (c) apart from this subsection, the sum would be less than zero; the sum is taken to be zero. 3AA Operation despite repeal of Commonwealth Legal Aid Act 1977 This Act continues to apply despite the repeal of the Commonwealth Legal Aid Act 1977 as if: (a) section 3 and Part IV of that Act had not been repealed; and (b) any arrangement under subsection 21(1) of that Act that ceased to be in force only because of that repeal had not ceased to be in force because of that repeal. 3A Variation of contribution days for certain employees (1) If an eligible employee is paid remuneration in respect of his or her employment otherwise than in respect of fortnights ending on the day before a day that, apart from this section, would be a contribution day: (a) CSC and the designated employer may agree in writing that this Act is to apply in relation to the employee as if references to contribution days were references to such days as are stated in, or determined in accordance with, the agreement; and (b) if such an agreement is made: (i) the agreement may provide that this Act is to apply in relation to the employee as if references to a fortnight were references to such period as is stated in, or determined in accordance with, the agreement; and (ii) if the agreement provides as mentioned in subparagraph (i), this Act applies in relation to the employee as if cognate expressions (such as fortnightly) were construed accordingly. (2) An agreement made under subsection (1) has effect according to its terms. (3) If an agreement is in force under subsection (1) in relation to an eligible employee, CSC may, having regard to this Act and the need to ensure equity between eligible employees, make any adjustments that it thinks appropriate in respect of the calculation and payment of contributions and benefits under this Act in respect of that employee. 3C Designated employers (1) A reference in this Act to the designated employer of an eligible employee is a reference to: (a) if the employee is a permanent employee or temporary employee but is not an LWOP employee or employed by an approved authority: (i) if the remuneration in respect of his or her employment is paid wholly or mainly out of money appropriated by an annual Appropriation Act—the Department in respect of which the money is appropriated; or (ii) if the remuneration in respect of his or her employment is paid wholly or mainly out of money appropriated by an Act other than an annual Appropriation Act—a Department determined by the Minister; or (b) if the employee is the holder of a statutory office but is not an LWOP employee: (i) if the remuneration in respect of the office is paid by an approved authority—the Authority; or (ii) if subparagraph (i) does not apply—a Department or person determined by the Minister; or (c) if the employee is employed by an approved authority but is not an LWOP employee—the authority; or (d) otherwise—a person determined by the Minister. (2) In this section: Department means: (a) an APS Agency; or (b) a Department of the Parliament established under the Parliamentary Service Act 1999. LWOP employee means an eligible employee who: (a) is on leave of absence without pay for a period in respect of which the Board has directed, for the purposes of subsection 51(1) of the Superannuation Act 1976 as in force immediately before the commencement of the Superannuation Legislation Amendment Act 1994, that the subsection is not to apply; or (b) is on leave of absence for a period that: (i) is more than 12 weeks; and (ii) is an excluded period of leave of absence for the purposes of subsection 51(1); or (c) is a person to whom section 51A applies and is making contributions in accordance with an election made under subsection (3) of that section. 3F Application of the Criminal Code Chapter 2 of the Criminal Code applies to all offences against this Act. Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. 4 Application of Act This Act applies both within and without Australia. 4AA Declarations, determinations, approvals etc. by Minister, CSC or Commissioner (1) If a provision of this Act refers to a declaration or determination made, approval given or other thing done by the Minister, CSC or the Commissioner and there is no other provision in this Act expressly authorising the Minister, CSC or the Commissioner to make such a declaration or determination, give such an approval or do such a thing, the Minister, CSC or the Commissioner, as the case may be, is, and is taken to have at all times been, authorised to make such a declaration or determination, give such an approval or do such a thing. (2) An approval given by the Minister for the purposes of the definition of temporary employee in subsection 3(1) may take effect on a day not earlier than: (a) 12 months before the giving of the approval; or (b) if contributions have been accepted before the start of that period of 12 months from, or in respect of, the person to whom the approval relates—the earliest day on which contributions were so accepted. 4A Definition of approved authority—declarations (1) Despite anything in regulations made for the purposes of paragraph 44(2)(b) of the Legislation Act 2003, section 42 (disallowance) of that Act applies to a declaration for the purposes of paragraph (a) or (b) of the definition of approved authority in subsection 3(1) of this Act. (3) A declaration for the purposes of paragraph (a) of that definition may be expressed to have taken effect from and including a day not earlier than 12 months before the making of the declaration. 4B Meaning of re‑employed former contributor with preserved rights For the purposes of this Act, a person is a re‑employed former contributor with preserved rights if: (a) the person: (i) was a contributor under the superseded Act; or (ii) has ceased to be an eligible employee; and (b) after his or her so ceasing or last ceasing to be such a contributor or an eligible employee (as the case may be), a transfer value in respect of the person was paid to the person administering a superannuation scheme (other than the scheme established under the superseded Act or the CSS); and (c) on or after 1 July 1990, the person becomes: (i) a permanent employee; or (ii) a temporary employee; or (iii) the holder of a statutory office; or (iv) a person to whom paragraph (ec) of the definition of eligible employee applies; and a transfer value that includes the transfer value referred to in paragraph (b) is payable, or will, on the person's becoming an eligible employee, be payable, to or in respect of the person under: (v) the superannuation scheme referred to in paragraph (b); or (vi) another superannuation scheme applicable in relation to any employment in which the person was employed after ceasing, or last ceasing, to be a contributor under the superseded Act or an eligible employee (as the case may be). 5 Annual rate of salary (1) In this section, salary means salary or wages and includes any allowance, or the value of any allowance, or any fee, that is an allowance or fee of a kind that, under the regulations, is to be treated as salary for the purposes of this Act, but does not include any part of any salary or wages that, under the regulations, is not to be treated as salary for the purposes of this Act. (2) For the purposes of this Act but subject to subsections (3) to (3E), the annual rate of salary of an eligible employee on a particular day is an amount equal to the amount per annum of the salary payable to him or her on that day. (3) The regulations may provide that, in a case specified in the regulations, the annual rate of salary of an eligible employee on a particular day shall, for the purposes of this Act or a provision of this Act specified in the regulations, be an amount equal to such amount per annum as is ascertained under the regulations. (3AA) Despite subsections (1), (2) and (3), an eligible employee and his or her designated employer may agree that a particular annual rate is to be the employee's annual rate of salary for the purposes of the application of this Act on a particular day and, if such an agreement is made, the agreed rate is taken to be the employee's annual rate of salary on that day. (3AB) Subsection (3AC) applies if: (a) a Minister makes a determination under an Act in respect of the remuneration of a person appointed under that Act; or (b) the Presiding Officers (within the meaning of the Parliamentary Service Act 1999) make a determination under that Act in respect of the remuneration of a person appointed under that Act; or (c) a determination is made under the Remuneration Tribunal Act 1973 in respect of the remuneration of a person; and an annual rate of salary of the person can be ascertained under the determination. (To avoid doubt, subsection (3AC) applies whether a determination is expressed to apply to a person or an office.) (3AC) Despite subsections (1), (2) and (3), for the purposes of the application of this Act on a particular day, the annual rate of salary of the person is the annual rate of salary ascertained for the purposes of this Act under the determination on that day. (3A) If, at the time (the later time) immediately before a person ceased or last ceased to be an eligible employee, the person was entitled to partial invalidity pension under section 77 or 78, the annual rate of salary payable to the person at the later time is to be worked out, for the purposes of this Act other than sections 77 and 78, under subsections (3B) to (3E). (3B) If the person's entitlement arose under section 77, the annual rate of salary payable to the person at the later time is taken to be the amount per annum that would have been the person's final annual rate of salary at the time (the earlier time) that was the occasion on which the person ceased or last ceased to be an eligible employee before the person's entitlement arose. (3C) If the person's entitlement arose under section 78, the annual rate of salary payable to the person at the later time is taken to be the amount per annum that would, if the person had ceased to be an eligible employee on the day immediately before the day on which the person's entitlement arose, have been the person's final annual rate of salary at the time (the earlier time) that would have been the occasion of the person's so ceasing to be an eligible employee. (3D) However, if: (a) the Australian Statistician has published, at or before the later time, an estimate or successive estimates of the change or changes (expressed as a percentage or percentages) in AWOTE in respect of the period between the relevant earlier time and the later time; and (b) the estimate or estimates show an overall increase (expressed as a percentage) in those earnings over that period, or over the part of that period in respect of which the estimate or estimates were published; the annual rate of salary payable to the person at the later time is taken to be the annual rate of salary worked out under subsection (3B) or (3C), as the case requires, increased by that percentage. (3E) If, at any time, whether before or after the commencement of this subsection, the Australian Statistician has published or publishes for a particular period an estimate of a change (including an estimate that no change has occurred) in AWOTE in substitution for an estimate of such a change for that period previously published by the Australian Statistician, the publication of the later estimate is to be disregarded for the purposes of this section. (4) Where the rate of the salary, or of a part of the salary, of an eligible employee is not an annual rate, the amount per annum of that salary, or of that part of that salary, as the case may be, shall, for the purposes of this section, be ascertained: (a) where the rate is a weekly rate—by multiplying the weekly rate by 52; (b) where the rate is a monthly rate—by multiplying the monthly rate by 12; and (c) in any other case—in such manner as is prescribed. 6 References to anniversary of birth etc. (1) A reference in this Act to the anniversary of the birth of a person shall be read as a reference to the day on which the anniversary occurs, and a reference in this Act to the anniversary of the birth of a person last preceding a particular day shall, where the person is or has been an eligible employee and that anniversary occurred before his or her first day of service, be read as a reference to his or her first day of service. (2) Where a person was born on 29 February in any year, then, in any subsequent year that is not a leap year, the anniversary of the birth of the person shall be deemed to occur on 1 March of that subsequent year. (3) For the purposes of this Act, a person shall be taken to have attained a particular age on the day immediately preceding the relevant anniversary of his or her birth. 6A Persons engaged in more than one employment (1) Subject to subsection (3), if: (a) a person is engaged in more than one employment; and (b) either: (i) in relation to more than one of those employments the person is an eligible employee; or (ii) in relation to any such employment, the person would, if that were the person's only employment, be an eligible employee or entitled to request that a direction be given under section 11, 13 or 14; this Act has a separate operation in respect of the person in relation to any employment in relation to which the person is an eligible employee, or any employment mentioned in subparagraph (b)(ii), as if that were the person's only employment. (2) A separate operation of this Act given by subsection (1) in respect of a person in relation to any employment, being a person who is, or becomes, an eligible employee in relation to that employment, continues after the person ceases to be an eligible employee. (3) A person who: (a) is an eligible employee and on leave of absence without pay from particular employment; and (b) while on such leave engages in other employment; is not, for the purposes of this section, because of engaging in that other employment, taken to be engaged in 2 different employments. (4) If, before the commencement of this section, a person made payments in respect of any employment that would have been contributions if subsection (1) had then been in force, that subsection is taken to have been in force in relation to that person at the time the payments were made or at such earlier time (not being a time earlier than the commencement of that employment) as CSC may determine. (5) If, because of subsection (1), this Act has a separate operation in respect of a person in relation to any employment, the person may elect, by notice in writing to CSC, that that subsection applies to him or her in respect of that employment before the commencement of this section and, where such an election is made, that subsection is taken to have been in force in relation to the person during the period of that employment. (6) The regulations may make provision for modifying this Act, or a provision of this Act specified in the regulations, in the application of this Act or th