Commonwealth: Superannuation Acts Amendment Act 1978 (Cth)

SUPERANNUATION ACTS AMENDMENT ACT 1978 No. 17 of 1978 An Act to amend the Superannuation Act 1922, the Superannuation Act 1976 and the Superannuation Amendment Act 1976, and for related purposes. BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows: PART I—PRELIMINARY Short title 1. This Act may be cited as the Superannuation Acts Amendment Act 1978. Commencement 2. (1) Sections 1 and 2, sub-sections 6(2) and 18(2), sections 19, 20, 21 and 22, sub-section 23(2) and sections 26, 27, 52, 61, 62, 63, 64, 65, 67, 68, 69, 70, 77, 80 and 81 shall come into operation on the day on which this Act receives the Royal Assent. (2) Sections 9, 10, 11, 12 and 13 shall be deemed to have come into operation on 8 June 1973. (3) The remaining provisions of this Act shall be deemed to have come into operation on 1 July 1976. PART II—AMENDMENTS OF SUPERANNUATION ACT 1922 Principal Act 3. The Superannuation Act 1922 is in this Part referred to as the Principal Act. Payments out of Consolidated Revenue Fund 4. Section 33 of the Principal Act is amended by omitting from sub-section (8) all the words after "1 July 1976" (first occurring). Restoration of widows' or widowers' pension previously cancelled on remarriage 5. Section 48aa of the Principal Act is amended— (a) by inserting in paragraph (b) of sub-section (1) ", having regard to such matters (if any) as are prescribed and such other matters as he considers relevant," after "the Commissioner" (last occurring); and (b) by inserting in sub-section (1) "having regard to such matters (if any) as are prescribed and such other matters as he considers relevant" after "the Commissioner" (last occurring). Special grants of pension 6. (1) Section 48ab of the Principal Act is amended— (a) by inserting in sub-section (1) ", having regard to such matters (if any) as are prescribed and such other matters as he considers relevant," after "the Commissioner" (last occurring); (b) by inserting after sub-section (1) the following sub-sections: "(1a) If, at any time after the commencement of the Superannuation Act 1976, a pension is not payable under section 46 or 48 of this Act in respect of a person in respect of whom pension would be payable at that time under Part VI of the Superannuation Act 1976 if that Act had come into force before the death of a deceased contributor (not being a person who, if that Act had come into force before the deceased contributor had died, would, at the time of the deceased contributor's death, have been a spouse of the deceased contributor for the purposes of that Act), the Commissioner may grant, from such date as the Commissioner specifies, a pension in respect of the person under section 46 or 48 of this Act at such rate and on such conditions as the Commissioner, having regard to such matters (if any) as are prescribed and such other matters as he considers relevant, determines. "(1b) The date specified by the Commissioner under sub-section (1) or (1a) in relation to the granting of an entitlement to pension shall not, unless the Commissioner is satisfied that special circumstances exist that justify an earlier date being so specified, be a date earlier than the date of the direction, and shall not, in any event, be a date earlier than 1 July 1976."; (c) by inserting in sub-section (3) ", having regard to such matters (if any) as are prescribed and such other matters as he considers relevant," after "the Commissioner" (last occurring); (d) by inserting after sub-section (3) the following sub-sections: "(3a) The Commissioner shall not grant a pension under sub-section (1) in relation to a deceased pensioner if the granting of that pension, or the granting of that pension at the rate that the Commissioner proposes to determine, would result in the aggregate of the rates of pension payable under this Act at that time in relation to the deceased pensioner exceeding the rate of pension to which the deceased pensioner would have been entitled under this Act at that time if he had not died. "(3b) The Commissioner shall not grant a pension under sub-section (1a) in relation to a deceased contributor if the granting of that pension, or the granting of that pension at the rate that the Commissioner proposes to determine, would result in the aggregate of the rates of pension payable under this Act at that time in relation to the deceased contributor exceeding the rate of pension to which the deceased contributor would have been entitled under this Act at that time if he had not died but had, on the day immediately following the date of his death, become entitled to pension under section 38. (e) by omitting from sub-section (4) "of this section" (wherever occurring) and substituting "or (1a)"; and (f) by omitting from sub-section (5) "sub-section (1)" and substituting ''this section' (2) Section 48ab of the Principal Act is amended by inserting after sub-section (1b) the following sub-section: "(1c) A determination by the Commissioner for the purposes of sub-section (1) or (1a) shall be in writing. Circumstances in which person entitled to deferred benefits 7. Section 119w of the Principal Act is amended by omitting from sub-section (8) "paragraph (a) of". Application of Part on and after 1 July 1976 8. Section 119zea of the Principal Act is amended— (a) by omitting from paragraph (c) "and" (last occurring); (b) by inserting in paragraph (d) ", the reference in sub-paragraph (i) of paragraph (a) of sub-section (8), and the reference in sub-paragraph (i) of paragraph (a) of sub-section (9), of section 119zc" after "of section 119x"; and (c) by adding at the end thereof the following word and paragraph: "; and (e) the references in paragraph (d) of sub-section (7) of section 119zc to a payment to be made out of the Fund or the Provident Account shall each be read as a reference to a payment to be made out of the new Superannuation Fund.". Increase in certain pensions for 1973-74 9. Section 119zg is amended by adding at the end thereof the following sub-section: "(4) Where, by reason of the death on 30 June 1973 of a person in receipt of a pension, a pension becomes payable on 1 July 1973 to another person, that other person shall be entitled to such an increase in the amount of the annual pension payable to the person as the person would have been entitled to had the pension become payable to the person on 30 June 1973.". Increase in certain pensions for 1974-75 and 1975-76 10. Section 119zh of the Principal Act is amended by adding at the end thereof the following sub-section: "(4) Where, by reason of the death on 30 June in the year immediately preceding a prescribed year of a person in receipt of a pension, a pension becomes payable on the following day to another person, that other person shall be entitled to such an increase in the amount of the annual pension payable to the person as the person would have been entitled to had the pension become payable to the person on that 30 June.". Adjustment of first increase under this Part in case of persons who retired after commencement of Superannuation (Pension Increases) Act 1971 11. Section 119zj of the Principal Act is amended by omitting sub-sections (2) and (3) and substituting the following sub-sections: "(2) If the retirement referred to in paragraph (1)(a) or sub-paragraph (1)(b)(ii), or the death referred to in sub-paragraph (1)(b)(i), took place after 15 June 1973, or the pension that became payable by virtue of section 119w to the person, or, in a case where clause (1)(c)(ii)(b) applies, to the husband or wife of the person, became so payable after 16 June 1973, the person is not entitled to the increase. "(3) If the retirement referred to in paragraph (1)(a) or sub-paragraph (1)(b)(ii), or the death referred to in sub-paragraph (1)(b)(i), took place on or before 15 June 1973, or the pension that became payable by virtue of section 119w to the person, or, in a case where clause (1)(c)(ii)(b) applies, to the husband or wife of the person, became so payable on or before 16 June 1973, the amount of the increase is so much only of the amount that, but for this section, would have been the amount of the increase as bears to that last-mentioned amount the same proportion as the number of months in the period that commenced on the day next following the day on which the retirement or death took place, or the period that commenced on the day on which the pension became payable, and ended on 30 June 1973 bears to 21.". Adjustment of increase in case of persons who retired after previous increase granted under Part 12. Section 119zk of the Principal Act is amended by omitting sub-sections (2) and (3) and substituting the following sub-sections: "(2) If the retirement referred to in paragraph (1)(a) or sub-paragraph (1)(b)(ii), or the death referred to in sub-paragraph (1)(b)(i), took place after 15 June in the immediately preceding year, or the pension that became payable by virtue of section 119w to the person, or, in a case where clause (1)(c)(ii)(b) applies, to the husband or wife of the person, became so payable after 16 June in the immediately preceding year, the person is not entitled to the increase. "(3) If the retirement referred to in paragraph (1)(a) or sub-paragraph (1)(b)(ii), or the death referred to in sub-paragraph (1)(b)(i), took place on or before 15 June in the immediately preceding year, or the pension that became payable by virtue of section 119w to the person, or, in a case where clause (1)(c)(ii)(b) applies, to the husband or wife of the person, became so payable on or before 16 June in the immediately preceding year, the amount of the increase is so much only of the amount that, but for this section, would have been the amount of the increase as bears to that last-mentioned amount the same proportion as the number of months in the period that commenced on the day next following the day on which the retirement or death took place, or the period that commenced on the day on which the pension became payable, and ended on 30 June in the immediately preceding year bears to 12.". Date of effect of increase 13. Section 119zo of the Principal Act is amended by inserting ", or is, under sub-section (4) of section 119zg or sub-section (4) of section 119zh, to be treated as having been," after "was". Interpretation 14. Section 120 of the Principal Act is amended— (a) by omitting the definition of "pension" in sub-section (1) and substituting the following definition— "'pension' includes a pension payable by virtue of section 9 or 14 of the Superannuation Act (No. 2) 1956 or section 10 of the Superannuation (Pension Increases) Act 1971, but does not include— (a) a pension that became payable under section 71 of this Act, not being such a pension for which contributions were made to a State Fund as defined by section 101 of this Act; or (b) a pension payable (whether under section 71 of this Act or otherwise) in respect of a child;"; (b) by omitting from the definition of "prescribed year" in sub-section (1) ", and each" and substituting "or a"; and (c) by inserting in sub-section (2) "or publishes" after "has published". Increases in pensions 15. Section 121 of the Principal Act is amended— (a) by omitting from sub-section (3) "the prescribed percentage is a percentage ascertained in accordance with the formula— 100 (A-B) B where—" and substituting "the prescribed percentage, in relation to a prescribed year, is the percentage that represents A—B expressed as a percentage of B, where—"; and (b) by adding at the end thereof the following sub-section: "(4) Where, by reason of the death on 30 June in the year immediately preceding a prescribed year of a person in receipt of a pension, a pension becomes payable on the following day to another person, that other person shall be entitled to such an increase in the rate of that pension as the person would have been entitled to had the pension become payable to the person on that 30 June.". Adjustment of increase in case of persons who become entitled to pension after previous increase 16. Section 122 of the Principal Act is amended by omitting sub-sections (2) and (3) and substituting the following sub-sections: "(2) If the retirement referred to in paragraph (1)(a) or sub-paragraph (1)(b)(ii), or the death referred to in sub-paragraph (1)(b)(i), took place after 15 June in the year immediately preceding the relevant prescribed year, or the pension that became payable by virtue of section 119w to the person, or, in a case where clause (1)(c)(ii)(b) applies, to the husband or wife of the person, became so payable after 16 June in the year immediately preceding the relevant prescribed year, the person is not entitled to the increase. "(3) If the retirement referred to in paragraph (1)(a) or sub-paragraph (1)(b)(ii), or the death referred to in sub-paragraph (1)(b)(i), took place on or before 15 June in the year immediately preceding the relevant prescribed year, or the pension that became payable by virtue of section 119w to the person, or, in a case where clause (1)(c)(ii)(b) applies, to the husband or wife of the person, became so payable on or before 16 June in the year immediately preceding the relevant prescribed year, the amount of the increase is so much only of the amount that, but for this section, would have been the amount of the increase as bears to that last-mentioned amount the same proportion as the number of months in the period that commenced on the day next following the day on which the retirement or death took place, or the period that commenced on the day on which the pension became payable, and ended on 30 June in that immediately preceding year bears to 12.". Date of effect of increases 17. Section 126 of the Principal Act is amended by inserting ", or is, under sub-section (4) of section 121, to be treated as having been," after "was". 18. (1) Before section 135 of the Principal Act the following section is inserted in Part XII: Benefits to be paid out of Consolidated Revenue "134.(1) Instalments of pension, and any other benefits or moneys, that have become payable to a person under this Act (otherwise than by reason of, or for a reason connected with, the exercise by the Board of its power under section 12 to invest moneys of the Fund) or under another Superannuation Act, but have not been paid, or that became payable on or after 1 July 1976, shall be paid out of the Consolidated Revenue Fund, which is appropriated accordingly. "(2) In sub-section (1), 'another Superannuation Act' means the Superannuation Act 1965, the Superannuation (Pension Increases) Act 1971, the Superannuation (Distribution of Surplus) Act 1974 and any other Act enacted before 1 July 1976 that is declared by the regulations to be a Superannuation Act for the purposes of this section.". (2) Instalments of pension, and any other benefits or moneys, referred to in section 134 of the Principal Act as amended by sub-section (1) that were paid on or after 1 July 1976 and before the commencement of this sub-section shall be deemed to have been paid out of the appropriation made by that section. Repeal of section 141 19. (1) Section 141 of the Principal Act is repealed. (2) The repeal effected by sub-section (1) shall not affect the hearing and determination of a proceeding instituted in the High Court under the section repealed by sub-section (1). References to Board to include Commissioner 20. Section 149b of the Principal Act is amended by omitting all the words after "before that date". Formal amendments 21. The Principal Act is amended as set out in the Schedule. PART III—AMENDMENTS OF SUPERANNUATION ACT 1976 Principal Act 22. The Superannuation Act 1976 is in this Part referred to as the Principal Act. Interpretation 23. (1) Section 3 of the Principal Act is amended— (a) by omitting from sub-section (1) the definition of "accumulated basic contributions" and substituting the following definition: "'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 on or after his first day of service and the amount of any interest that, in accordance with the regulations, is payable in respect of 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 first day of service, any amount that, under section 7a, is to be added to the amount of his accumulated basic contributions;"; (b) by omitting from sub-section (1) the definition of "accumulated supplementary contributions" and substituting the following definition: "'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 on or after his first day of service and the amount of any interest that, in accordance with the regulations, is payable in respect of 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 first day of service, any amount that, under section 7a, is to be added to the amount of his accumulated supplementary contributions; (c) by omitting from the definition of "Defence Force Retirement and Death Benefits Act" in sub-section (1) "as amended and in force from time to time"; (d) by inserting in the definition of "eligible employee" in sub-section (1) "(being a class that may be specified in the regulations by reference to criteria that may include whether or not the persons in that class have requested that they be treated as eligible employees and, for the purpose of specifying a class of persons, the regulations may make provision with respect to the time within which, and the manner in which, such a request shall be made)" after "a prescribed class of persons"; (e) by inserting in the definition of "existing contributor" in sub-section (1) "who is, or has at any time been, a person" after "person"; (f) by omitting from the definition of "Public Service Act" in sub-section (1) "as amended and in force from time to time"; and (g) by omitting from the definition of "superseded Act" in sub-section (1) "as amended and in force from time to time". (2) Section 3 of the Principal Act is amended by omitting from the definition of "pensioner" in sub-section (1) "154(6)" and substituting "154(7)". 24. After section 7 of the Principal Act the following section is inserted: Accumulated basic and supplementary contributions— additional amounts "7a. (1) Where— (a) a person ceases to be an eligible employee and, upon his so ceasing, invalidity pension becomes payable to him in accordance with section 67 or 70; and (b) his entitlement to the pension is cancelled under sub-section 76(1) upon his again becoming an eligible employee, then, upon his next ceasing to be an eligible employee, there shall be added to the amount that, but for this sub-section, would be the amount of his accumulated basic contributions an amount equal to the amount paid to the Fund under sub-section 112(5) in respect of the person upon his again becoming an eligible employee as referred to in paragraph (b), together with the amount of any interest that, in accordance with the regulations, is payable in respect of the amount. "(2) Where— (a) a person ceases to be an eligible employee and, upon his so ceasing, deferred benefits become applicable in relation to him by virtue of Division 3 of Part IX; (b) a deferred benefit does not become payable to him; and (c) those deferred benefits cease, by virtue of paragraph 144(1)(b), to be applicable in relation to the person upon his again becoming an eligible employee, then, upon his next ceasing to be an eligible employee— (d) there shall be added to the amount that, but for this sub-section, would be the amount of his accumulated basic contributions an amount equal to the amount that was his accumulated basic contributions upon his ceasing to be an eligible employee as referred to in paragraph (a), together with the amount of any interest that, in accordance with the regulations, is payable in respect of the amount; and (e) there shall be added to the amount that, but for this sub-section, would be the amount of his accumulated supplementary contributions an amount equal to the amount that was his accumulated supplementary contributions upon his ceasing to be an eligible employee as referred to in paragraph (a), together with the amount of any interest that, in accordance with the regulations, is payable in respect of the amount. "(3) Where— (a) a person ceases to be an eligible employee and, upon his so ceasing, deferred benefits become applicable in relation to him by virtue of Division 3 of Part IX; (b) those deferred benefits cease to be applicable in relation to the person upon a deferred benefit by way of invalidity pension becoming payable to him in accordance with section 67 or 70; (c) the person does not, before again becoming an eligible employee, become entitled to deferred benefit by way of invalidity benefit otherwise than in accordance with section 67 or 70; and (d) his entitlement to deferred benefit is cancelled under sub-section 76(1) upon his again becoming an eligible employee, then, upon his next ceasing to be an eligible employee, there shall be added to the amount that, but for this sub-section, would be the amount of his accumulated basic contributions an amount equal to the amount paid to the Fund under sub-section 112(9) in respect of the person upon his entitlement to deferred benefit being cancelled under sub-section 76(1), together with the amount of any interest that, in accordance with the regulations, is payable in respect of the amount. "(4) Where— (a) a person ceases to be an eligible employee and, upon his so ceasing, deferred benefits become applicable in relation to him by virtue of Division 3 of Part IX; (b) those deferred benefits cease to be applicable in relation to the person upon a deferred benefit by way of invalidity pension becoming payable to him in accordance with section 67 or 70; (c) his entitlement to the deferred benefit is cancelled under sub-section 143(2) and deferred benefits again become applicable in relation to him; (d) the person does not, before again becoming an eligible employee, become entitled to deferred benefit by way of invalidity benefit otherwise than in accordance with section 67 or 70; and (e) those deferred benefits cease, by virtue of paragraph 144(1)(b), to be applicable in relation to the person upon his again becoming an eligible employee, then, upon his next ceasing to be an eligible employee, there shall be added to the amount that, but for this sub-section, would be the amount of his accumulated basic contributions an amount equal to the amount paid, or last paid, to the Fund under sub-section 112(9) in respect of the person upon his entitlement to deferred benefit being cancelled under sub-section 143(2), together with the amount of any interest that, in accordance with the regulations, is payable in respect of the amount.". Temporary employees likely to be continued in employment 25. Section 11 of the Principal Act is amended by adding at the end thereof the following sub-section: "(4) The regulations may make provision for modifying this section in the application of the section to and in relation to a prescribed temporary employee, or to and in relation to a prescribed class of temporary employees.". Medical examinations and benefit classification certificates 26. Section 16 of the Principal Act is amended— (a) by omitting sub-section (2) and substituting the following sub-section: "(2) The Commissioner may, for the purposes of this section, require a person (other than a person to whom section 184 applies) who proposes to become or becomes an eligible employee to undergo, within such period as the Commissioner specifies, such medical examination or examinations by an approved medical practitioner or practitioners as the Commissioner determines."; (b) by inserting after sub-section (5) the following sub-section: "(5a) In the application of this Act to— (a) an eligible employee who has previously ceased to be an eligible employee by reason of retirement on the ground of invalidity, being an eligible employee to whom, upon his so ceasing, invalidity benefit was payable in accordance with section 69, 72 or 73; or (b) an eligible employee who has previously ceased to be an eligible employee otherwise than by reason of retirement on the ground of invalidity, a reference in this Act to a benefit classification certificate that is in force in respect of the eligible employee shall be read as not including a reference to a benefit classification certificate (if any) that was issued in respect of him before or upon his so previously ceasing to be an eligible employee. (c) by inserting in sub-section (6) "(if any)" after "examination"; (d) by inserting in sub-section (8) "(if any)" after "reports"; (e) by omitting from sub-section (8) "(if any)"; (f) by inserting in paragraph (a) of sub-section (8) "continue to" after "cease to"; (g) by inserting in sub-section (9) "under sub-section (8)" after "certificate"; (h) by adding at the end of paragraph (b) of sub-section (10) "or by a physical or mental condition or conditions connected with such a condition or such conditions,"; (j) by omitting from sub-section (10) all the words after paragraph (b) and substituting "the Commissioner shall issue in respect of the person a benefit classification certificate in which there is or are specified the physical or mental condition or conditions of the person which, in the opinion of the Commissioner, existed at the time the person became an eligible employee and, for the purposes of this Act, the certificate shall be deemed to have been in force in respect of the person immediately before his death or retirement"; (k) by omitting sub-section (11) and substituting the following sub-sections: "(11) Where— (a) a person ceases to be an eligible employee by reason of death or retirement on the ground of invalidity; (b) his period of contributory service is less than 20 years and, on the day on which he ceases to be an eligible employee, he has not attained his maximum retiring age; (c) a benefit classification certificate is not in force in respect of the person immediately before his death or retirement or, if a benefit classification certificate is in force in respect of him at that time, the Commissioner is not of the opinion that the death or incapacity which was the ground for his retirement was caused, or substantially contributed to, by a physical or mental condition or conditions of the person specified in the certificate, or by a physical or mental condition or conditions connected with such a condition or such conditions; and (d) the Commissioner is satisfied— (i) that, at or in connexion with a medical examination which the person was required to undergo under this section, the person failed to furnish any information required to be furnished by him or furnished false information; and (ii) that, if the person had not failed to furnish that information or had not furnished that false information, there would have been in force in respect of the person, immediately before his death or retirement, a benefit classification certificate in which there would have been specified the physical or mental condition or conditions which caused, or substantially contributed to, the death or retirement, or a physical or mental condition or conditions connected with such a condition or such conditions, the Commissioner shall issue in respect of the person a benefit classification certificate in which there is or are specified the physical or mental condition or conditions of the person which, in the opinion of the Commissioner— (e) in a case where a benefit classification certificate is in force in respect of the person at the time he dies or retires—would have been the physical or mental condition or conditions of the person specified in the certificate at that time; or (f) in any other case—would have been the physical or mental condition or conditions of the person specified, at the time the person dies or retires, in the benefit classification certificate that would have been in force in respect of the person, if the person had not failed to furnish that information or had not furnished that false information and, for the purposes of this Act, the certificate shall be deemed to have been in force in respect of the person immediately before his death or retirement. "(11a) Where a benefit classification certificate is in force in respect of a person in respect of whom a benefit classification certificate is issued under sub-section (11), the first-mentioned certificate shall be deemed to have been revoked by the second-mentioned certificate with effect from the time immediately before the death of the person or the retirement of the person by reason of which the second-mentioned certificate was issued."; and (l) by omitting from sub-section (13) "the Secretary to the Department of the Treasury" and substituting "the Permanent Head of the Department that deals with matters arising under this Act". Investment of Fund 27. Section 42 of the Principal Act is amended by inserting after sub-section (5) the following sub-sections: "(5a) Subject to sub-section (5b), the Trust and the Fund are not otherwise subject to taxation under a law of the Commonwealth or to taxation under a law of a State or Territory to which the Commonwealth is not subject. "(5b) The regulations may provide that sub-section (5a) does not apply in relation to taxation under a specified law. Leave of absence without pay 28. Section 51 of the Principal Act is amended— (a) by omitting from sub-section (1) "an eligible employee who" and substituting "a person who is, or at any time has been, an eligible employee and who, while an eligible employee, (b) by inserting after sub-section (1) the following sub-section: "(1a) A direction by the Minister for the purposes of sub-section (1) does not, unless expressly provided by the direction, apply to a period of leave that has been completed before the direction is given.' (c) by omitting from sub-section (2) "eligible employee in relation to whom the direction is given" and substituting "person on the leave, or on leave of a kind, to which the direction applies (d) by omitting from sub-section (3) "An eligible employee" (first occurring) and substituting "A person"; (e) by omitting from sub-section (3) "an eligible employee" (last occurring) and substituting "a person"; and (f) by omitting from sub-section (3) "eligible employees" and substituting "persons". Entitlement to age retirement benefit 29. Section 55 of the Principal Act is amended— (a) by omitting from sub-section (2) "or retirement on the ground of invalidity"; (b) by omitting from sub-section (2) "sub-section (3)" and substituting "sub-sections (2a) and (3)"; and (c) by inserting after sub-section (2) the following sub-section: "(2a) Sub-section (2) does not apply to a person who ceases to be an eligible employee by reason of retirement on the ground of invalidity unless at the time that he ceases to be an eligible employee he has attained his maximum retiring age.". Rate of standard age retirement pension 30. Section 56 of the Principal Act is amended by omitting from sub-section (4) "completed" and substituting "complete". Rate of additional early retirement pension and amount of lump sum benefit 31. Section 61 of the Principal Act is amended by omitting sub-sections (3) and (4) and substituting the following sub-sections: "(3) The factor applicable to a person for the purposes of sub-sections (1) and (2) is such factor as, having regard to his age on his last day of service and such other matters (if any) as are prescribed, is applicable to him in accordance with regulations made for the purposes of this sub-section. "(4) In this section— 'notional final annual rate of salary', in relation to a person, means the annual rate of the person's final annual rate of salary reduced by such percentage of that rate as, having regard to his age on his last day of service and such other matters (if any) as are prescribed, is applicable to him in accordance with regulations made for the purposes of this definition. Entitlement to invalidity benefit 32. Section 66 of the Principal Act is amended— (a) by omitting from sub-sections (1) and (2) "(3) and (4)" and substituting "(3), (3a) and (4)"; (b) by inserting in paragraph (c) of sub-section (2) "or conditions" after "condition" (second occurring); and (c) by inserting after sub-section (3) the following sub-sections: "(3a) Where— (a) a person ceases to be an eligible employee and, upon his so ceasing, deferred benefits become applicable in relation to him by virtue of Division 3 of Part IX; (b) deferred benefits cease to be applicable in relation to the person upon a deferred benefit by way of invalidity pension becoming payable to him in accordance with section 68 or 71; (c) the deferred benefit is cancelled under sub-section 76(1) upon his again becoming an eligible employee or is cancelled under sub-section 143(2); and (d) the person later ceases to be an eligible employee by reason of retirement on the ground of invalidity before attaining his maximum retiring age or becomes entitled to deferred benefit by way of invalidity benefit, the person is not entitled to invalidity benefit in accordance with section 67 or 70, but he is entitled to invalidity benefit in accordance with section 68 or 71, as the case may be, as if he had made an election under whichever of those sections is applicable. "(3b) Sub-sections (3) and (3a) shall not be taken to prevent a person who would, but for those sub-sections, be entitled to make an election under section 69 or 72 from making such an election and becoming entitled to invalidity benefit in accordance with whichever of those sections is applicable.". Cancellation of invalidity pension where invalidity pensioner again becomes eligible employee, &c. 33. Section 76 of the Principal Act is amended— (a) by omitting from sub-section (2) "after he again ceases to be an eligible employee" and substituting "upon or after his again ceasing to be an eligible employee as referred to in paragraph (c)"; and (b) by omitting paragraphs (d) and (e) of sub-section (2) and substituting the following paragraphs: "(d) in the case of pension payable to the person— (i) the rate at which the invalidity pension referred to in paragraph (a) would have been payable to him if he had not again become an eligible employee; or (ii) if a lesser rate is applicable in relation to him under the regulations—that lesser rate; and (e) in the case of pension payable in respect of the person— (i) the rate at which that pension would have been payable in respect of him if he had not again become an eligible employee; or (ii) if a lesser rate is applicable in relation to him under the regulations—that lesser rate. Partial invalidity pension where eligible employee's salary decreases for health reasons 34. Section 78 of the Principal Act is amended— (a) by inserting in sub-paragraph (ii) of paragraph (b) of sub-section (1) "or conditions" after "condition" (second occurring); and (b) by inserting in sub-paragraph (ii) of paragraph (b) of sub-section (2) "or conditions" after "condition" (second occurring). Payment of accumulated contributions where no other benefit payable under Part 35. Section 80 of the Principal Act is amended— (a) by omitting from sub-section (1) "sub-section (2)" and substituting "sub-sections (2) and (3)"; and (b) by omitting sub-section (2) and substituting the following sub-sections: "(2) Where— (a) a person ceases to be an eligible employee and, upon his so ceasing, invalidity pension becomes payable to him in accordance with section 67 or 70; (b) his entitlement to the pension is cancelled under sub-section 76 (1) upon his again becoming an eligible employee; and (c) the person again ceases to be an eligible employee, otherwise than by reason of death, but, upon so ceasing, does not become entitled to benefit under Division 1, 2 or 4 of this Part or under Division 3 of Part IX, the person is entitled to a lump sum benefit equal to the sum of— (d) an amount equal to so much of his accumulated basic contributions as would be applicable in relation to him but for section 7a; (e) his accumulated supplementary contributions; and (f) where the amount that, under section 7a, is to be added to the amount of his accumulated basic contributions exceeds the total of the amounts of invalidity pension at any time paid to him in accordance with section 67 or 70 and the amounts of deferred benefit by way of invalidity pension at any time paid to him in accordance with either of those sections (other than an amount (if any) taken into account in a previous application of this sub-section or sub-section (3) in relation to him)—the amount of that excess. "(3) Where— (a) a person ceases to be an eligible employee and, upon his so ceasing, deferred benefits become applicable in relation to him by virtue of Division 3 of Part IX; (b) those deferred benefits cease to be applicable in relation to the person upon a deferred benefit by way of invalidity pension becoming payable to him in accordance with section 67 or 70; (c) the person does not, before again becoming an eligible employee, become entitled to deferred benefit by way of invalidity benefit otherwise than in accordance with section 67 or 70; (d) his entitlement to deferred benefit is cancelled under sub-section 76(1) upon his again becoming an eligible employee or is cancelled under sub-section 143(2) and he later becomes an eligible employee; and (e) the person again ceases to be an eligible employee, otherwise than by reason of death, but, upon so ceasing, does not become entitled to benefit under Division 1, 2 or 4 of this Part or under Division 3 of Part IX, the person is entitled to a lump sum benefit equal to the sum of— (f) an amount equal to so much of his accumulated basic contributions as would be applicable in relation to him but for section 7a; (g) his accumulated supplementary contributions; and (h) where the amount that, under section 7a, is to be added to the amount of his accumulated basic contributions exceeds the total of the amounts of invalidity pension at any time paid to him in accordance with section 67 or 70 and the amounts of deferred benefit by way of invalidity pension at any time paid to him in accordance with either of those sections (other than an amount (if any) taken into account in a previous application of this sub-section or sub-section (2) in relation to him)—the amount of that excess.". Entitlement to spouse's benefit under Division 36. Section 81 of the Principal Act is amended— (a) by inserting in paragraph (c) of sub-section (2) "or conditions" after "condition" (second occurring); (b) by inserting in sub-section (3) "or (3a)" after "66(3)"; and (c) by inserting after sub-section (3) the following sub-section: "(3a) Sub-section (3) shall not be taken to prevent a spouse who would, but for that sub-section, be entitled to make an election under sub-section 84(1) or 87(1) from making such an election and becoming entitled to spouse's benefit in accordance with section 84 or 87, as the case may be.". 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 37. Section 98 of the Principal Act is amended by inserting in sub-section (5) "or (3a)" after "66(3)". 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 38. Section 99 of the Principal Act is amended by inserting in paragraph (c) of sub-section (1) "or conditions" after "condition" (second occurring). 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 39. Section 100 of the Principal Act is amended— (a) by inserting in paragraph (c) of sub-section (1) "or conditions" after "condition" (second occurring); and (b) by inserting in sub-section (5) "or (3a)" after "66(3)". 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 40. Section 101 of the Principal Act is amended— (a) by inserting in paragraph (d) of sub-section (1) "or conditions" after "condition" (second occurring); and (b) by omitting from paragraph (f) of sub-section (1) "children" (first occurring) and substituting "child". 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 41. Section 104 of the Principal Act is amended by omitting from sub-section (1) "sub-section (3)" and substituting "sub-section (2)". 42. Section 110 of the Principal Act is repealed and the following section is substituted: Eligible employee or retirement pensioner survived by more than one spouse "110. (1) Where a person (in this section referred to as the 'deceased person') who is an eligible employee or a retirement pensioner dies and is survived by 2 or more persons (in this section referred to as the 'surviving spouses') who are spouses of the deceased person, benefit is not payable under Division 1, 2 or 3 to the surviving spouses except in accordance with this section. "(2) Subject to the succeeding provisions of this section, benefit payable under Division 1, 2 or 3 to the surviving spouses of a deceased person is such benefit as would be payable in respect of the deceased person if the deceased person had had only one spouse who survived him. "(3) The Commissioner shall, having regard to the respective needs of the surviving spouses of a deceased person and to such other matters as he considers relevant, allocate any benefit payable in respect of the deceased person under Division 1, 2 or 3 (other than a benefit payable in accordance with section 91) among the surviving spouses and benefit is payable accordingly. "(4) Where the deceased person was, immediately before his death, an eligible employee who had attained his maximum retiring age— (a) the Commissioner, having regard to the respective needs of the surviving spouses of the deceased person and to such other matters as he considers relevant, shall, for the purpose of ascertaining the benefit payable in accordance with section 91, allocate the accumulated contributions of the deceased person among the surviving spouses; and (b) section 91 applies in relation to a spouse of the deceased person as if— (i) the deceased person had had only one spouse who survived him and that person were that spouse; (ii) the accumulated contributions of the deceased person were the part of those contributions allocated to that spouse under paragraph (a); and (iii) each reference in that section to 13.4 per centum were a reference to such percentage as bears to 13.4 per centum the same proportion as the part of the accumulated contributions of the deceased person allocated to that spouse under paragraph (a) bears to the accumulated contributions of the deceased person. "(5) Each of the surviving spouses of a deceased person may make such elections under this Act in relation to the part of a benefit payable in accordance with this section to the spouse as could be made by the spouse in relation to the benefit if the deceased person had had only one spouse who survived him and that person were that spouse. "(6) Where a pension is payable to 2 or more of the surviving spouses of a deceased person in accordance with an allocation made under sub-section (3), the Commissioner, having regard to the respective needs of those spouses and to such other matters as he considers relevant, may, from time to time, vary that allocation. "(7) Where pension is payable to 2 or more of the surviving spouses of a deceased person in accordance with an allocation under sub-section (3) of a spouse's pension, then, if one of the surviving spouses dies— (a) subject to paragraph (b), the rate of the pension payable to the survivor, or the rate of the pension available for allocation under sub-section (3) amongst the survivors, is a rate that bears to the rate (in this sub-section referred to as the 'basic rate') that would have been the rate of the spouse's pension payable if the deceased person had had only one surviving spouse the same proportion as the rate of pension that was payable (or would but for sub-section 114(1) have been payable) to the survivor, or the aggregate of the rates of pension that were payable (or would but for sub-section 114(1) have been payable) to the survivors, immediately before the death of the deceased spouse bore to the basic rate at that time; and (b) if there is an eligible child or there are eligible children of the deceased person, the Commissioner may, in his discretion and from time to time, direct that the rate of the pension shall, from such date (not being a date earlier than the date of the death of the deceased spouse) as he specifies, be increased to such rate as he specifies (not being a rate greater than the basic rate) and, when the Commissioner gives such a direction, he shall attribute that increase to that child, or such of those children as he determines, and in such proportions as he determines, and may, from time to time, vary such a determination. "(8) Where— (a) benefit is payable to the surviving spouses of a deceased person by virtue of sub-section 81(1) or (2); (b) the spouses are entitled by virtue of sub-section (5) of this section to make an election under section 84 or 87; and (c) one or more, but not all, of the surviving spouses make such an election, then— (d) unless the Commissioner otherwise directs, orphan pension is not payable in respect of a child (including an adopted child, an ex-nuptial child, a foster child, a step child or a ward) of a spouse who makes such an election; and (e) if orphan pension becomes payable in respect of an eligible child or eligible children of the deceased person, the rate of the pension shall be such rate as the Commissioner determines, being a rate equal to such rate as the Commissioner considers would have been the rate of pension payable to, or for the benefit of, that child or those children but for paragraph (d). "(9) Orphan benefit is not payable under section 102, 103, 104, 107 or 108 in respect of the eligible children of a deceased person until the death of the last of the surviving spouses entitled to pension in accordance with this section. "(10) Where the deceased person was, immediately before his death, an eligible employee or a person to whom deferred benefits were applicable by virtue of Division 3 of Part IX, section 112 (other than sub-section (2) ) does not apply in relation to the payment of benefit in respect of the deceased person under Division 1, 2 or 3 of this Part, but there shall, if the Commissioner so directs, be paid out of the Superannuation Fund into the Consolidated Revenue, Fund an amount equal to so much of the accumulated contributions of the deceased person as the Commissioner determines. Payment of accumulated contributions where no other benefit payable, &c. 43. Section 111 of the Principal Act is amended— (a) by omitting from sub-section (2 ) "(excluding, if he is a person who at any time ceased to be an eligible employee otherwise than by reason of having been retired on the ground of invalidity, any benefit or benefits paid to him before he so ceased)" and substituting "(other than any benefit or benefits, or a part of any benefit or benefits, that, by virtue of sub-section (4), (5) or (6), is or are to be excluded from consideration for the purposes of this sub-section)"; (b) by inserting in sub-section (2) "or, if the person had ceased to be an eligible employee on more than one occasion, as at the time when he last ceased to be an eligible employee" after "eligible employee" (last occurring); (c) by inserting in sub-section (2) "the person, or, if the person has died, to" after "paid to" (last occurring); and (d) by adding at the end thereof the following sub-sections: "(4) Where a person ceased to be an eligible employee on an occasion earlier than his first day of service and, upon his so ceasing, the person was not entitled to benefit under Division 1, 2 or 4 of Part V or under Division 3 of Part IX, any benefit or benefits paid to or in respect of him before he so ceased or last so ceased, or upon his so ceasing or last so ceasing, shall be excluded from consideration for the purposes of sub-section (2). "(5) Where a person ceased to be an eligible employee by reason of retirement on the ground of invalidity on an occasion earlier than his first day of service and, upon his so ceasing, invalidity benefit was paid to him in accordance with section 68, 69, 71, 72 or 73, any benefit or benefits paid to or in respect of him before he so ceased or last so ceased, or upon his so ceasing or last so ceasing, (other than any benefit or benefits, or a part of any benefit or benefits, that, by virtue of sub-section (7), is or are to be taken into account in relation to the person for the purposes of this sub-section) shall be excluded from consideration for the purposes of sub-section (2). "(6) Where a person became entitled to a deferred benefit by way of invalidity benefit in accordance with section 68, 69, 71, 72 or 73 on an occasion earlier than his first day of service, any benefit or benefits paid to or in respect of him before he became entitled to such a deferred benefit or last became entitled to such a deferred benefit, or upon his becoming entitled to such a deferred benefit or last becoming entitled to such a deferred benefit, (other than any benefit or benefits, or a part of any benefit or benefits, that, by virtue of sub-section (7), is or are to be taken into account in relation to the person for the purposes of this sub-section) shall be excluded from consideration for the purposes of sub-section (2). "(7) For the purposes of sub-sections (5) and (6)— (a) such part of any invalidity pension paid to a person in accordance with section 67 or 70 as would have been paid to him in accordance with section 68 or 71, as the case may be, if the person had made an election under sub-section 68(1) or 71(1), as the case may be; (b) such part of any deferred benefit paid to a person by way of invalidity pension in accordance with section 67 or 70 as would have been paid to him in accordance with section 68 or 71, as the case may be, if the person had made an election under sub-section 68(1) or 71(1), as the case may be; (c) any invalidity pension paid to a person in accordance with section 68 or 71; and (d) any deferred benefit paid to a person by way of invalidity pension in accordance with section 68 or 71, shall be taken into account in relation to the person.". Payments into and out of Consolidated Revenue Fund 44. Section 112 of the Principal Act is amended— (a) by omitting from sub-section (1) "(3) and (4)" and substituting "(3), (4) and (4a)"; (b) by inserting after sub-section (4) the following sub-section: "(4a) Where a person ceases to be an eligible employee and, upon his so ceasing, deferred benefits become applicable in relation to him by virtue of Division 3 of Part IX, sub-section (1) does not apply in relation to him."; and (c) by adding at the end thereof the following sub-sections: "(6) Subject to sub-sections (7) and (8), where deferred benefits applicable in relation to a person by virtue of Division 3 of Part IX cease to be so applicable upon a deferred benefit becoming payable to or in respect of the person, the accumulated contributions of the person shall be paid out of the Superannuation Fund into the Consolidated Revenue Fund. "(7) Where deferred benefits applicable in relation to a person by virtue of Division 3 of Part IX cease to be so applicable upon a deferred benefit by way of a lump sum benefit equal to his accumulated contributions becoming payable to or in respect of him out of the Superannuation Fund, sub-section (6) does not apply in relation to him. "(8) Where deferred benefits applicable in relation to a person by virtue of Division 3 of Part IX cease to be so applicable upon a deferred benefit by way of a lump sum benefit equal to his accumulated supplementary contributions becoming payable to or in respect of him out of the Superannuation Fund, sub-section (6) does not apply in relation to him, but his accumulated basic contributions shall be paid out of the Superannuation Fund into the Consolidated Revenue Fund. "(9) Where— (a) a deferred benefit by way of invalidity pension is payable to a person in accordance with section 67 or 70; and (b) the deferred benefit is cancelled under sub-section 76(1) or 143(2), an amount equal to the amount that was paid in respect of the person out of the Superannuation Fund into the Consolidated Revenue Fund upon that deferred benefit becoming payable to him shall be paid to the Superannuation Fund out of the Consolidated Revenue Fund, which is appropriated accordingly. Modification of Act in relation to eligible employees who were previously members of a superannuation scheme 45. Section 126 of the Principal Act is amended by omitting from sub-section (1) "immediately" and substituting "at any time". Payment of transfer values to Commissioner 46. Section 128 of the Principal Act is amended by omitting sub-section (4) and substituting the following sub-section: "(4) If, upon the person ceasing to be an eligible employee, a lump sum benefit becomes payable to or in respect of him under section 80 or 111 and the amount, or a part of the amount, paid into the Consolidated Revenue Fund in respect of him under paragraph (2)(b) of this section is an amount that, whether or not he engaged in further employment, was payable to him upon the termination of his previous employment under a superannuation scheme applicable to that employment, there is payable to or in respect of the person an additional lump sum benefit of an amount equal to that last-mentioned amount.". Eligible employment 47. Section 132 of the Principal Act is amended— (a) by omitting from sub-paragraph (i) of paragraph (c) of sub-section (1) "to" (last occurring) and substituting "of"; (b) by adding at the end of paragraph (a) of sub-section (3) "and an amount that was based, or included an amount based, on that lump sum was not paid to or in respect of the person under this Act or, if such an amount was paid to or in respect of the person under this Act, an amount that was based, or included an amount based, on that lump sum was later paid to the Commissioner in accordance with paragraph 128(1)(a)"; and (c) by omitting sub-sections (4), (5) and (6) and substituting the following sub-sections: "(4) Paragraph (1)(c) does not apply in relation to a period of employment of a person by reason of the operation of sub-paragraph (1)(c)(i) unless an amount equal to the lump sum referred to in that sub-paragraph, or an amount that included an amount based on that lump sum, was paid to the Commissioner in accordance with paragraph 128(1)(a) and an amount that was based, or included an amount based, on that lump sum was not paid to or in respect of the person under this Act or, if such an amount was paid to or in respect of the person under this Act, an amount that was based, or included an amount based, on that lump sum was later paid to the Commissioner in accordance with paragraph 128(1)(a). "(5) Paragraph (1)(d) does not apply in relation to a period of employment of a person unless— (a) an amount equal to the amount paid to the person from the relevant State Superannuation Fund was paid to the Commissioner and an amount that was based, or included an amount based, on that first-mentioned amount was not paid to or in respect of the person under this Act or, if such an amount was paid to or in respect of the person under this Act, an amount that was based, or included an amount based, on that first-mentioned amount was later paid to the Commissioner in accordance with paragraph 128(1)(a) or sub-section 129(1) or partly in accordance with that paragraph and partly in accordance with that sub-section; and (b) the person became an eligible employee immediately after, or within a period of 3 months after, his period of employment during which he was a contributor to a State Superannuation Fund and, if he later ceased to be an eligible employee on an occasion earlier than his first day of service— (i) the person again became an eligible employee within a period of 3 months after so ceasing to be an eligible employee; or (ii) the person became employed in other eligible employment immediately after, or within a period of 3 months after, so ceasing to be an eligible employee and subsequently did not cease, before his first day of service, to be employed in eligible employment for a period of 3 months or more. "(6) A reference in paragraph (1)(b), (c) or (d) to a period of employment of a person who has ceased to be an eligible employee does not include a reference to— (a) a period of employment in relation to which a preceding paragraph of that sub-section applies; (b) where the person had previously ceased to be an eligible employee by reason of retirement on the ground of invalidity on an occasion earlier than his first day of service and, upon his so ceasing, invalidity benefit was paid to him in accordance with section 69, 72 or 73—a period of employment before he so ceased or last so ceased; or (c) where the person became entitled to a deferred benefit by way of invalidity benefit in accordance with section 69, 72 or 73 on an occasion earlier than his first day of service—a period of employment before he became entitled to such a deferred benefit or last became entitled to such a deferred benefit.". Deferred benefits 48. Section 136 of the principal Act is amended by adding at the end thereof the foliowing sub-sections: "(4) Where— (a) a person ceases to be an eligible employee and, upon his so ceasing, deferred benefits become applicable in relation to him under this Division; (b) those deferred benefits cease to be applicable in relation to the person upon a deferred benefit by way of invalidity benefit becoming payable to him in accordance with section 67, 68, 70 or 71; and (c) his entitlement to the deferred benefit is cancelled under sub-section 143 (2) and deferred benefits again become applicable in relation to him, this sub-section applies to the person. "(5) 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 sub-section (4) applies, or to and in relation to a prescribed class of persons to whom that sub-section applies. "(6) The modifications that may be made by regulations in pursuance of sub-section (5) include, but are not limited to, modifications providing for the payment of benefits in substitution for benefits provided for by this Act.". Election that Division apply 49. Section 137 of the Principal Act is amended by omitting sub-section (1) and substituting the following sub-section: "(1) Where a person ceases to be an eligible employee and, upon so ceasing, is not entitled to pension under this Act or invalidity benefit in accordance with section 69, 72 or 73, he may, not later than 21 days after he so ceases to be an eligible employee, elect, by notice in writing to the Commissioner, that this Division apply in relation to him.". Circumstances in which person entitled to deferred benefits 50. Section 139 of the Principal Act is amended by omitting from sub-paragraph (i) of paragraph (c) of sub-section (2) "or" and substituting "and". Person who is entitled to rights under Division not entitled to rights under other provisions of Act 51. Section 140 of the Principal Act is amended by omitting from sub-section (1) ", before attaining the age of 65 years, otherwise than by reason of retirement on the ground of invalidity or death". Certain former eligible employees not entitled to benefits under Division 52. Section 141 of the Principal Act is amended by inserting in paragraph (c) of sub-section (2) "or, in a case approved by the Commissioner, a lesser amount" after "benefit" (last occurring). Invalid pensioner restored to health 53. Section 143 of the Principal Act is amended by omitting from paragraph (a) of sub-section (1) "139(2)(a) or 139(2)(b)" and substituting "139(2)(b), (c) or (d)". Person entitled to deferred benefits again becoming an eligible employee, &c. 54. Section 144 of the Principal Act is amended— (a) by omitting from paragraph (b) of sub-section (1) "60" and substituting "65"; and (b) by omitting sub-section (2) and substituting the following sub-section: "(2) Where— (a) a deferred benefit by way of invalidity pension becomes payable to a person; (b) his entitlement to the deferred benefit is cancelled under sub-section 76(1) upon his again becoming an eligible employee or is cancelled under sub-section 143(2) and he again becomes an eligible employee; and (c) he again ceases to be an eligible employee before attaining his maximum retiring age by reason of death or retirement on the ground of invalidity, the annual rate of any pension that becomes payable under this Act to or in respect of him upon or after his again ceasing to be an eligible employee as referred to in paragraph (c) shall not be less than— (d) in the case of pension payable to the person— (i) the rate at which the deferred benefit referred to in paragraph (a) would have been payable to him if it had not been cancelled; or (ii) if a lesser rate is applicable in relation to him under the regulations—that lesser rate; and (e) in the case of pension payable in respect of the person— (i) the rate at which that pension would have been payable in respect of him if the deferred benefit referred to in paragraph (a) had not been cancelled; or (ii) if a lesser rate is applicable in relation to him under the regulations—that lesser rate.". Special provisions affecting certain former contributors under certain superannuation schemes 55. Section 145 of the Principal Act is amended— (a) by omitting from paragraph (c) of sub-section (7) "and"; (b) by omitting from sub-paragraph (i) of paragraph (d) of sub-section (7) "and"; (c) by omitting sub-paragraph (ii) of paragraph (d) of sub-section (7) and substituting the following sub-paragraphs: "(ii) pay to him out of the Superannuation Fund an amount equal to his accumulated supplementary contributions; and "(iii) pay out of the Superannuation Fund and into the Consolidated Revenue Fund an amount equal to the amount that, but for this Part, would have been payabl