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GOVERNANCE OF AUSTRALIAN GOVERNMENT SUPERANNUATION SCHEMES LEGISLATION AMENDMENT BILL 2015

 

 

 

2013-2014-2015 

 

The Parliament of the 

Commonwealth of Australia 

 

HOUSE OF REPRESENTATIVES 

 

 

 

 

Presented and read a first time 

 

 

 

 

Governance of Australian Government 

Superannuation Schemes Legislation 

Amendment Bill 2015 

 

No.      , 2015 

 

(Finance) 

 

 

 

A Bill for an Act to amend the law relating to 

superannuation, and for related purposes 

   

   

 

 

No.      , 2015 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

i 

 

Contents 

Short title ........................................................................................... 1

 

Commencement ................................................................................. 1

 

Schedules ........................................................................................... 2

 

Schedule 1--Amendments and repeals relating to the merger of 

CSC and ComSuper

 

3

 

Part 1--Amendment of the Governance of Australian 

Government Superannuation Schemes Act 2011

 

3

 

Governance of Australian Government Superannuation Schemes Act 

2011

 

3

 

Part 2--Consequential amendments

 

8

 

Defence Force Retirement and Death Benefits Act 1973

 

8

 

Military Superannuation and Benefits Act 1991

 

10

 

Papua New Guinea (Staffing Assistance) Act 1973

 

12

 

Same-Sex Relationships (Equal Treatment in Commonwealth Laws--

Superannuation) Act 2008

 

13

 

Superannuation Act 1976

 

16

 

Superannuation Act 1990

 

18

 

Superannuation Act 2005

 

20

 

Part 3--Repeal of the ComSuper Act 2011

 

21

 

ComSuper Act 2011

 

21

 

Schedule 2--Transitional provisions relating to the merger of 

CSC and ComSuper

 

22

 

Part 1--Preliminary

 

22

 

Part 2--Assets, liabilities and legal proceedings

 

24

 

Part 3--References to, and things done by or in relation to, 

ComSuper

 

27

 

Part 4--The CEO of ComSuper and the staff of ComSuper and 

CSC

 

29

 

Division 1--The CEO of ComSuper

 

29

 

 

 

ii 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

Division 2--The staff of ComSuper and CSC

 

29

 

Division 3--Transfer of business

 

31

 

Part 5--Reporting

 

33

 

Part 6--Miscellaneous

 

34

 

Part 7--Rules

 

36

 

Schedule 3--Amendments relating to payment of 

administration fees

 

38

 

Governance of Australian Government Superannuation Schemes Act 

2011

 

38

 

Superannuation Act 2005

 

38

 

 

 

 

 

No.      , 2015 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

1 

 

A Bill for an Act to amend the law relating to 

superannuation, and for related purposes 

The Parliament of Australia enacts: 

1  Short title 

 

  This Act may be cited as the Governance of Australian 

Government Superannuation Schemes Legislation Amendment Act 

2015

2  Commencement 

 

(1)  Each provision of this Act specified in column 1 of the table 

commences, or is taken to have commenced, in accordance with 

10 

column 2 of the table. Any other statement in column 2 has effect 

11 

according to its terms. 

12 

   

   

 

 

2 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

 

Commencement information 

Column 1 

Column 2 

Column 3 

Provisions 

Commencement 

Date/Details 

1.  Sections 1 to 3 

and anything in 

this Act not 

elsewhere covered 

by this table 

The day this Act receives the Royal Assent. 

 

2.  Schedules 1 to 

A day or days to be fixed by Proclamation. 

However, if any of the provisions do not 

commence within the period of 6 months 

beginning on the day this Act receives the 

Royal Assent, they commence on the day 

after the end of that period. 

 

Note:  

This table relates only to the provisions of this Act as originally 

enacted. It will not be amended to deal with any later amendments of 

this Act. 

 

(2)  Any information in column 3 of the table is not part of this Act. 

Information may be inserted in this column, or information in it 

may be edited, in any published version of this Act. 

3  Schedules 

 

  Legislation that is specified in a Schedule to this Act is amended or 

repealed as set out in the applicable items in the Schedule 

10 

concerned, and any other item in a Schedule to this Act has effect 

11 

according to its terms. 

12 

Amendments and repeals relating to the merger of CSC and ComSuper  Schedule 1 

Amendment of the Governance of Australian Government Superannuation Schemes Act 

2011  Part 1 

 

 

No.      , 2015 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

3 

 

Schedule 1

--Amendments and repeals 

relating to the merger of CSC and 

ComSuper 

Part 1

--Amendment of the Governance of Australian 

Government Superannuation Schemes Act 

2011 

Governance of Australian Government Superannuation 

Schemes Act 2011 

1  Section 4 

Insert: 

10 

Account means the CSC Special Account established by 

11 

section 29E. 

12 

2  At the end of Division 1 of Part 3 

13 

Add: 

14 

29A  Making payments on behalf of the Commonwealth 

15 

 

  CSC may, on behalf of the Commonwealth, make payments under: 

16 

 

(a)  each Act administered by CSC; and 

17 

 

(b)  section 4 of the Same-Sex Relationships (Equal Treatment in 

18 

Commonwealth Laws--Superannuation) Act 2008

19 

29B  Receiving payments or other amounts on behalf of the 

20 

Commonwealth 

21 

 

  CSC may, on behalf of the Commonwealth, receive: 

22 

 

(a)  payments of amounts that are payable to the Commonwealth 

23 

under each Act administered by CSC; and 

24 

 

(b)  other amounts related to each Act administered by CSC. 

25 

Schedule 1  Amendments and repeals relating to the merger of CSC and ComSuper 

Part 1  Amendment of the Governance of Australian Government Superannuation 

Schemes Act 2011 

 

 

4 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

29C  Recovering debts owing to the Commonwealth 

 

  Rules made for the purposes of the Public Governance, 

Performance and Accountability Act 2013 in relation to recovery 

of debts owing to the Commonwealth apply to CSC in the same 

way as those rules apply to a non-corporate Commonwealth entity 

(within the meaning of that Act). 

29D  Instruments in relation to payments, other amounts or debts 

 

(1)  The Minister may, by legislative instrument, provide in relation to 

the performance of CSC's functions in relation to payments, other 

amounts or debts referred to in any of sections 29A to 29C. 

10 

 

(2)  Before making an instrument, the Minister must consult the Board 

11 

on the instrument. 

12 

 

(3)  Subsection (1) does not apply to the extent that: 

13 

 

(a)  an instrument relates to CSC's obligations as a trustee under 

14 

a law of the Commonwealth, except to the extent permitted 

15 

by such a law; or 

16 

 

(b)  an instrument is inconsistent with the Board's performance of 

17 

functions or exercise of powers under the Public 

18 

Governance, Performance and Accountability Act 2013 

19 

(including under rules made for the purposes of that Act in 

20 

relation to recovery of debts owing to the Commonwealth). 

21 

Division 1A--CSC Special Account 

22 

29E  CSC Special Account 

23 

 

(1)  The CSC Special Account is established by this section. 

24 

 

(2)  The Account is a special account for the purposes of the Public 

25 

Governance, Performance and Accountability Act 2013

26 

29F  Credits to the Account 

27 

 

  There must be credited to the Account amounts equal to all money 

28 

received from any person for the purposes of the Account. 

29 

Amendments and repeals relating to the merger of CSC and ComSuper  Schedule 1 

Amendment of the Governance of Australian Government Superannuation Schemes Act 

2011  Part 1 

 

 

No.      , 2015 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

5 

 

Note: 

An Appropriation Act provides for amounts to be credited to a special 

account if any of the purposes of the special account is a purpose that 

is covered by an item in the Appropriation Act. 

29G  Purposes of the Account 

 

(1)  This section sets out the purposes of the Account. 

 

(2)  Amounts standing to the credit of the Account may be debited for 

the following purposes: 

 

(a)  to pay or discharge the costs, expenses or other obligations 

incurred by CSC in the performance of its functions under 

this Act or another law of the Commonwealth, to the extent 

10 

that the Commonwealth agrees, or is required under an Act 

11 

administered by CSC or instrument made under such an Act, 

12 

to meet those costs, expenses or obligations; 

13 

 

(b)  to pay any remuneration and allowances payable to: 

14 

 

(i)  a director in accordance with section 34; or 

15 

 

(ii)  a member of a panel or committee (however described) 

16 

established, under an Act administered by CSC or an 

17 

instrument made under such an Act, to review a 

18 

decision of CSC; 

19 

 

(c)  to meet the expenses of administering the Account; 

20 

 

(d)  to repay, as required by law, amounts that have been credited 

21 

to the Account; 

22 

 

(e)  to reduce the balance of the Account (and, therefore, the 

23 

available appropriation for the Account) without making a 

24 

real or notional payment. 

25 

Note: 

See section 80 of the Public Governance, Performance and 

26 

Accountability Act 2013 (which deals with special accounts). 

27 

3  Section 32 

28 

Repeal the section, substitute: 

29 

32  Exemption from taxation--CSC 

30 

CSC generally exempt from taxation 

31 

 

(1)  CSC is not subject to taxation under a law of the Commonwealth, 

32 

except: 

33 

Schedule 1  Amendments and repeals relating to the merger of CSC and ComSuper 

Part 1  Amendment of the Governance of Australian Government Superannuation 

Schemes Act 2011 

 

 

6 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

 

(a)  as provided by this section; or 

 

(b)  under a law prescribed by the regulations. 

 

(2)  CSC is not subject to taxation under a law of a State or Territory, 

except under a law prescribed by the regulations. 

CSC subject to taxation--income tax 

 

(3)  CSC is subject to taxation under the Income Tax Assessment Act 

1936 and the Income Tax Assessment Act 1997, except in relation 

to: 

 

(a)  any payment to CSC in relation to which an amount is 

debited from the Account; or 

10 

 

(b)  any payment to CSC of money appropriated by the 

11 

Parliament for the purposes of CSC. 

12 

CSC subject to taxation--goods and services tax 

13 

 

(4)  CSC is subject to taxation under the A New Tax System (Goods and 

14 

Services Tax) Act 1999

15 

CSC subject to taxation--fringe benefits tax 

16 

 

(5)  CSC is subject to taxation under the Fringe Benefits Tax 

17 

Assessment Act 1986

18 

4  Paragraph 34(1)(b) 

19 

Omit ", which is appropriated accordingly". 

20 

5  At the end of subsection 34(1) 

21 

Add: 

22 

Note: 

The CSC Special Account is debited when the remuneration and 

23 

allowances are paid out of the Consolidated Revenue Fund (see 

24 

paragraph 29G(2)(b)). 

25 

6  Paragraph 34(2)(b) 

26 

Omit ", which is appropriated accordingly". 

27 

7  At the end of subsection 34(2) 

28 

Add: 

29 

Amendments and repeals relating to the merger of CSC and ComSuper  Schedule 1 

Amendment of the Governance of Australian Government Superannuation Schemes Act 

2011  Part 1 

 

 

No.      , 2015 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

7 

 

Note: 

The CSC Special Account is debited when the remuneration and 

allowances are paid out of the Consolidated Revenue Fund (see 

paragraph 29G(2)(b)). 

8  Paragraphs 36(1)(c) and (d) 

Repeal the paragraphs. 

9  Subsection 36(2) 

After "its delegates", insert "(other than decisions relating to recovery 

of debts owing to the Commonwealth)". 

10  Paragraph 36(3)(b) 

Omit "(c), (d),". 

10 

11  Subsection 36(4) 

11 

Repeal the subsection. 

12 

12  Subsection 36(5) 

13 

Omit "(d),". 

14 

13  Section 37 

15 

Repeal the section, substitute: 

16 

37  Long service leave 

17 

 

  CSC is a public authority of the Commonwealth within the 

18 

meaning of the Long Service Leave (Commonwealth Employees) 

19 

Act 1976

20 

Schedule 1  Amendments and repeals relating to the merger of CSC and ComSuper 

Part 2  Consequential amendments 

 

 

8 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

Part 2

--Consequential amendments 

Defence Force Retirement and Death Benefits Act 1973 

14  Paragraph 124B(2)(b) 

Omit "the Chief Executive Officer of ComSuper", substitute "CSC". 

15  Subsection 124B(3) 

Omit "the Chief Executive Officer of ComSuper" (wherever occurring), 

substitute "the Board of CSC". 

16  Application of amendments 

The amendments of section 124B of the Defence Force Retirement and 

Death Benefits Act 1973 made by this Schedule apply in relation to any 

10 

payments made under subsection 124B(1) of that Act, whether before or 

11 

after this item commences. 

12 

17  Paragraph 124C(1)(d) 

13 

Omit "the Chief Executive Officer of ComSuper", substitute "the chief 

14 

executive officer (however described) of CSC". 

15 

18  Paragraph 124C(3)(b) 

16 

Omit "the Chief Executive Officer of ComSuper", substitute "CSC". 

17 

19  Application of amendment 

18 

The amendment of subsection 124C(3) of the Defence Force Retirement 

19 

and Death Benefits Act 1973 made by this Schedule applies in relation 

20 

to any payment made under subsection 124C(1) of that Act, whether 

21 

before or after this item commences. 

22 

20  Section 124D 

23 

Repeal the section, substitute: 

24 

Amendments and repeals relating to the merger of CSC and ComSuper  Schedule 1 

Consequential amendments  Part 2 

 

 

No.      , 2015 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

9 

 

124D  Reports about recoverable payments and recoverable death 

payments 

 

(1)  CSC must cause a report of the following information to be 

published, in such manner as the Board of CSC thinks fit: 

 

(a)  the number of payments that any employee of CSC was 

aware of that were made under subsection 124B(1) or 

124C(1) during the reporting period (see subsection (2) of 

this section); 

 

(b)  the total amount of payments referred to in paragraph (a); 

 

(c)  the number of payments made under subsection 124B(1) or 

10 

124C(1) that any employee of CSC became aware of during 

11 

the reporting period that were made during an earlier 

12 

reporting period; 

13 

 

(d)  the total amount of payments referred to in paragraph (c); 

14 

 

(e)  for each payment referred to in paragraph (c)--the reporting 

15 

period in which the payment was made. 

16 

 

(2)  The reporting period is: 

17 

 

(a)  a financial year; or 

18 

 

(b)  if a shorter recurring period is prescribed under 

19 

paragraph (5)(a)--that period. 

20 

 

(3)  A report is not required if no employee of CSC is aware of any 

21 

payments referred to in paragraph (1)(a) or (c). 

22 

When report must be provided 

23 

 

(4)  The report must be provided before the end of the following 

24 

period: 

25 

 

(a)  4 months after the end of the reporting period; 

26 

 

(b)  if a lesser number of months has been prescribed for the 

27 

reporting period under paragraph (5)(b)--that number of 

28 

months after the end of the reporting period. 

29 

Power to make legislative instruments 

30 

 

(5)  The Minister may, by legislative instrument, prescribe: 

31 

 

(a)  a period for the purposes of paragraph (2)(b); or 

32 

Schedule 1  Amendments and repeals relating to the merger of CSC and ComSuper 

Part 2  Consequential amendments 

 

 

10 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

 

(b)  a number of months for a reporting period for the purposes of 

paragraph (4)(b). 

Military Superannuation and Benefits Act 1991 

21  Paragraph 16B(2)(b) 

Omit "the Chief Executive Officer of ComSuper", substitute "CSC". 

22  Subsection 16B(3) 

Omit "the Chief Executive Officer of ComSuper" (wherever occurring), 

substitute "the Board of CSC". 

23  Application of amendments 

The amendments of section 16B of the Military Superannuation and 

10 

Benefits Act 1991 made by this Schedule apply in relation to any 

11 

payments made under subsection 16B(1) of that Act, whether before or 

12 

after this item commences. 

13 

24  Paragraph 16C(1)(d) 

14 

Omit "the Chief Executive Officer of ComSuper", substitute "the chief 

15 

executive officer (however described) of CSC". 

16 

25  Paragraph 16C(3)(b) 

17 

Omit "the Chief Executive Officer of ComSuper", substitute "CSC". 

18 

26  Application of amendment 

19 

The amendment of subsection 16C(3) of the Military Superannuation 

20 

and Benefits Act 1991 made by this Schedule applies in relation to any 

21 

payment made under subsection 16C(1) of that Act, whether before or 

22 

after this item commences. 

23 

27  Section 16D 

24 

Repeal the section, substitute: 

25 

Amendments and repeals relating to the merger of CSC and ComSuper  Schedule 1 

Consequential amendments  Part 2 

 

 

No.      , 2015 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

11 

 

16D  Reports about recoverable payments and recoverable death 

payments 

 

(1)  CSC must cause a report of the following information to be 

published, in such manner as the Board of CSC thinks fit: 

 

(a)  the number of payments that any employee of CSC was 

aware of that were made under subsection 16B(1) or 16C(1) 

during the reporting period (see subsection (2) of this 

section); 

 

(b)  the total amount of payments referred to in paragraph (a); 

 

(c)  the number of payments made under subsection 16B(1) or 

10 

16C(1) that any employee of CSC became aware of during 

11 

the reporting period that were made during an earlier 

12 

reporting period; 

13 

 

(d)  the total amount of payments referred to in paragraph (c); 

14 

 

(e)  for each payment referred to in paragraph (c)--the reporting 

15 

period in which the payment was made. 

16 

 

(2)  The reporting period is: 

17 

 

(a)  a financial year; or 

18 

 

(b)  if a shorter recurring period is prescribed under 

19 

paragraph (5)(a)--that period. 

20 

 

(3)  A report is not required if no employee of CSC is aware of any 

21 

payments referred to in paragraph (1)(a) or (c). 

22 

When report must be provided 

23 

 

(4)  The report must be provided before the end of the following 

24 

period: 

25 

 

(a)  4 months after the end of the reporting period; 

26 

 

(b)  if a lesser number of months has been prescribed for the 

27 

reporting period under paragraph (5)(b)--that number of 

28 

months after the end of the reporting period. 

29 

Power to make legislative instruments 

30 

 

(5)  The Minister may, by legislative instrument, prescribe: 

31 

 

(a)  a period for the purposes of paragraph (2)(b); or 

32 

Schedule 1  Amendments and repeals relating to the merger of CSC and ComSuper 

Part 2  Consequential amendments 

 

 

12 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

 

(b)  a number of months for a reporting period for the purposes of 

paragraph (4)(b). 

28  Paragraph 51(c) 

Repeal the paragraph. 

Papua New Guinea (Staffing Assistance) Act 1973 

29  Paragraph 62B(1)(d) 

Omit "the Chief Executive Officer of ComSuper", substitute "the chief 

executive officer (however described) of CSC". 

30  Paragraph 62B(3)(b) 

Omit "the Chief Executive Officer of ComSuper", substitute "CSC". 

10 

31  Application of amendment 

11 

The amendment of subsection 62B(3) of the Papua New Guinea 

12 

(Staffing Assistance) Act 1973 made by this Schedule applies in relation 

13 

to any payment made under subsection 62B(1) of that Act, whether 

14 

before or after this item commences. 

15 

32  Section 62C 

16 

Repeal the section, substitute: 

17 

62C  Reports about recoverable death payments 

18 

 

(1)  CSC must cause a report of the following information to be 

19 

published, in such manner as the Board of CSC thinks fit: 

20 

 

(a)  the number of payments that any employee of CSC was 

21 

aware of that were made under subsection 62B(1) during the 

22 

reporting period (see subsection (2) of this section); 

23 

 

(b)  the total amount of payments referred to in paragraph (a); 

24 

 

(c)  the number of payments made under subsection 62B(1) that 

25 

any employee of CSC became aware of during the reporting 

26 

period that were made during an earlier reporting period; 

27 

 

(d)  the total amount of payments referred to in paragraph (c); 

28 

 

(e)  for each payment referred to in paragraph (c)--the reporting 

29 

period in which the payment was made. 

30 

Amendments and repeals relating to the merger of CSC and ComSuper  Schedule 1 

Consequential amendments  Part 2 

 

 

No.      , 2015 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

13 

 

 

(2)  The reporting period is: 

 

(a)  a financial year; or 

 

(b)  if a shorter recurring period is prescribed under 

paragraph (5)(a)--that period. 

 

(3)  A report is not required if no employee of CSC is aware of any 

payments referred to in paragraph (1)(a) or (c). 

When report must be provided 

 

(4)  The report must be provided before the end of the following 

period: 

 

(a)  4 months after the end of the reporting period; 

10 

 

(b)  if a lesser number of months has been prescribed for the 

11 

reporting period under paragraph (5)(b)--that number of 

12 

months after the end of the reporting period. 

13 

Power to make legislative instruments 

14 

 

(5)  The Minister may, by legislative instrument, prescribe: 

15 

 

(a)  a period for the purposes of paragraph (2)(b); or 

16 

 

(b)  a number of months for a reporting period for the purposes of 

17 

paragraph (4)(b). 

18 

Same-Sex Relationships (Equal Treatment in 

19 

Commonwealth Laws--Superannuation) Act 2008 

20 

33  Subsection 4(9) (definition of Finance Minister

21 

Omit "Financial Management and Accountability Act 1997", substitute 

22 

"Public Governance, Performance and Accountability Act 2013". 

23 

34  Paragraph 5(2)(b) 

24 

Omit "the Chief Executive Officer of ComSuper", substitute "CSC". 

25 

35  Subsection 5(2) (note) 

26 

Repeal the note. 

27 

Schedule 1  Amendments and repeals relating to the merger of CSC and ComSuper 

Part 2  Consequential amendments 

 

 

14 

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Legislation Amendment Bill 2015 

No.      , 2015 

 

36  Subsection 5(3) 

Omit "the Chief Executive Officer of ComSuper" (wherever occurring), 

substitute "the Board of CSC". 

37  Subsection 5(3) (note) 

Repeal the note. 

38  Application of amendments 

The amendments of section 5 of the Same-Sex Relationships (Equal 

Treatment in Commonwealth Laws--Superannuation) Act 2008 made 

by this Schedule apply in relation to any payments made under 

subsection 5(1) of that Act, whether before or after this item 

10 

commences. 

11 

39  Paragraph 6(1)(d) 

12 

Omit "the Chief Executive Officer of ComSuper", substitute "the chief 

13 

executive officer (however described) of CSC". 

14 

40  Paragraph 6(3)(b) 

15 

Omit "the Chief Executive Officer of ComSuper", substitute "CSC". 

16 

41  Subsection 6(3) (note) 

17 

Repeal the note. 

18 

42  Application of amendments 

19 

The amendments of subsection 6(3) of the Same-Sex Relationships 

20 

(Equal Treatment in Commonwealth Laws--Superannuation) Act 2008 

21 

made by this Schedule apply in relation to any payment made under 

22 

subsection 6(1) of that Act, whether before or after this item 

23 

commences. 

24 

43  Section 7 

25 

Repeal the section, substitute: 

26 

Amendments and repeals relating to the merger of CSC and ComSuper  Schedule 1 

Consequential amendments  Part 2 

 

 

No.      , 2015 

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Legislation Amendment Bill 2015 

15 

 

7  Reports about recoverable payments and recoverable death 

payments 

 

(1)  CSC must cause a report of the following information to be 

published, in such manner as the Board of CSC thinks fit: 

 

(a)  the number of payments that any employee of CSC was 

aware of that were made under subsection 5(1) or 6(1) during 

the reporting period (see subsection (2) of this section); 

 

(b)  the total amount of payments referred to in paragraph (a); 

 

(c)  the number of payments made under subsection 5(1) or 6(1) 

that any employee of CSC became aware of during the 

10 

reporting period that were made during an earlier reporting 

11 

period; 

12 

 

(d)  the total amount of payments referred to in paragraph (c); 

13 

 

(e)  for each payment referred to in paragraph (c)--the reporting 

14 

period in which the payment was made. 

15 

 

(2)  The reporting period is: 

16 

 

(a)  a financial year; or 

17 

 

(b)  if a shorter recurring period is prescribed under 

18 

paragraph (5)(a)--that period. 

19 

 

(3)  A report is not required if no employee of CSC is aware of any 

20 

payments referred to in paragraph (1)(a) or (c). 

21 

When report must be provided 

22 

 

(4)  The report must be provided before the end of the following 

23 

period: 

24 

 

(a)  4 months after the end of the reporting period; 

25 

 

(b)  if a lesser number of months has been prescribed for the 

26 

reporting period under paragraph (5)(b)--that number of 

27 

months after the end of the reporting period. 

28 

Power to make legislative instruments 

29 

 

(5)  The Minister administering the Public Governance, Performance 

30 

and Accountability Act 2013 may, by legislative instrument, 

31 

prescribe: 

32 

 

(a)  a period for the purposes of paragraph (2)(b); or 

33 

Schedule 1  Amendments and repeals relating to the merger of CSC and ComSuper 

Part 2  Consequential amendments 

 

 

16 

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Legislation Amendment Bill 2015 

No.      , 2015 

 

 

(b)  a number of months for a reporting period for the purposes of 

paragraph (4)(b). 

Superannuation Act 1976 

44  Paragraph 156B(2)(b) 

Omit "the Chief Executive Officer of ComSuper", substitute "CSC". 

45  Subsection 156B(3) 

Omit "the Chief Executive Officer of ComSuper" (wherever occurring), 

substitute "the Board of CSC". 

46  Application of amendments 

The amendments of section 156B of the Superannuation Act 1976 apply 

10 

in relation to any payments made under subsection 156B(1) of that Act, 

11 

whether before or after this item commences. 

12 

47  Paragraph 156C(1)(d) 

13 

Omit "the Chief Executive Officer of ComSuper", substitute "the chief 

14 

executive officer (however described) of CSC". 

15 

48  Paragraph 156C(3)(b) 

16 

Omit "the Chief Executive Officer of ComSuper", substitute "CSC". 

17 

49  Application of amendment 

18 

The amendment of subsection 156C(3) of the Superannuation Act 1976 

19 

applies in relation to any payment made under subsection 156C(1) of 

20 

that Act, whether before or after this item commences. 

21 

50  Section 156D 

22 

Repeal the section, substitute: 

23 

156D  Reports about recoverable payments and recoverable death 

24 

payments 

25 

 

(1)  CSC must cause a report of the following information to be 

26 

published, in such manner as the Board of CSC thinks fit: 

27 

Amendments and repeals relating to the merger of CSC and ComSuper  Schedule 1 

Consequential amendments  Part 2 

 

 

No.      , 2015 

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Legislation Amendment Bill 2015 

17 

 

 

(a)  the number of payments that any employee of CSC was 

aware of that were made under subsection 156B(1) or 

156C(1) during the reporting period (see subsection (2) of 

this section); 

 

(b)  the total amount of payments referred to in paragraph (a); 

 

(c)  the number of payments made under subsection 156B(1) or 

156C(1) that any employee of CSC became aware of during 

the reporting period that were made during an earlier 

reporting period; 

 

(d)  the total amount of payments referred to in paragraph (c); 

10 

 

(e)  for each payment referred to in paragraph (c)--the reporting 

11 

period in which the payment was made. 

12 

 

(2)  The reporting period is: 

13 

 

(a)  a financial year; or 

14 

 

(b)  if a shorter recurring period is prescribed under 

15 

paragraph (5)(a)--that period. 

16 

 

(3)   A report is not required if no employee of CSC is aware of any 

17 

payments referred to in paragraph (1)(a) or (c). 

18 

When report must be provided 

19 

 

(4)  The report must be provided before the end of the following 

20 

period: 

21 

 

(a)  4 months after the end of the reporting period; 

22 

 

(b)  if a lesser number of months has been prescribed for the 

23 

reporting period under paragraph (5)(b)--that number of 

24 

months after the end of the reporting period. 

25 

Power to make legislative instruments 

26 

 

(5)  The Minister administering the Public Governance, Performance 

27 

and Accountability Act 2013 may, by legislative instrument, 

28 

prescribe: 

29 

 

(a)  a period for the purposes of paragraph (2)(b); or 

30 

 

(b)  a number of months for a reporting period for the purposes of 

31 

paragraph (4)(b). 

32 

Schedule 1  Amendments and repeals relating to the merger of CSC and ComSuper 

Part 2  Consequential amendments 

 

 

18 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

51  Paragraph 165(a) 

After "CSC", insert "or an employee of CSC". 

52  Paragraphs 165(c) and (d) 

Repeal the paragraphs. 

Superannuation Act 1990 

53  Paragraph 39A(2)(b) 

Omit "the Chief Executive Officer of ComSuper", substitute "CSC". 

54  Subsection 39A(3) 

Omit "the Chief Executive Officer of ComSuper" (wherever occurring), 

substitute "the Board of CSC". 

10 

55  Application of amendments 

11 

The amendments of section 39A of the Superannuation Act 1990 apply 

12 

in relation to any payments made under subsection 39A(1) of that Act, 

13 

whether before or after this item commences. 

14 

56  Paragraph 39B(1)(d) 

15 

Omit "the Chief Executive Officer of ComSuper", substitute "the chief 

16 

executive officer (however described) of CSC". 

17 

57  Paragraph 39B(3)(b) 

18 

Omit "the Chief Executive Officer of ComSuper", substitute "CSC". 

19 

58  Application of amendment 

20 

The amendment of subsection 39B(3) of the Superannuation Act 1990 

21 

applies in relation to any payment made under subsection 39B(1) of that 

22 

Act, whether before or after this item commences. 

23 

59  Section 39C 

24 

Repeal the section, substitute: 

25 

Amendments and repeals relating to the merger of CSC and ComSuper  Schedule 1 

Consequential amendments  Part 2 

 

 

No.      , 2015 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

19 

 

39C  Reports about recoverable payments and recoverable death 

payments 

 

(1)  CSC must cause a report of the following information to be 

published, in such manner as the Board of CSC thinks fit: 

 

(a)  the number of payments that any employee of CSC was 

aware of that were made under subsection 39A(1) or 39B(1) 

during the reporting period (see subsection (2) of this 

section); 

 

(b)  the total amount of payments referred to in paragraph (a); 

 

(c)  the number of payments made under subsection 39A(1) or 

10 

39B(1) that any employee of CSC became aware of during 

11 

the reporting period that were made during an earlier 

12 

reporting period; 

13 

 

(d)  the total amount of payments referred to in paragraph (c); 

14 

 

(e)  for each payment referred to in paragraph (c)--the reporting 

15 

period in which the payment was made. 

16 

 

(2)  The reporting period is: 

17 

 

(a)  a financial year; or 

18 

 

(b)  if a shorter recurring period is prescribed under 

19 

paragraph (5)(a)--that period. 

20 

 

(3)  A report is not required if no employee of CSC is aware of any 

21 

payments referred to in paragraph (1)(a) or (c). 

22 

When report must be provided 

23 

 

(4)  The report must be provided before the end of the following 

24 

period: 

25 

 

(a)  4 months after the end of the reporting period; 

26 

 

(b)  if a lesser number of months has been prescribed for the 

27 

reporting period under paragraph (5)(b)--that number of 

28 

months after the end of the reporting period. 

29 

Power to make legislative instruments 

30 

 

(5)  The Minister administering the Public Governance, Performance 

31 

and Accountability Act 2013 may, by legislative instrument, 

32 

prescribe: 

33 

Schedule 1  Amendments and repeals relating to the merger of CSC and ComSuper 

Part 2  Consequential amendments 

 

 

20 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

 

(a)  a period for the purposes of paragraph (2)(b); or 

 

(b)  a number of months for a reporting period for the purposes of 

paragraph (4)(b). 

60  Paragraph 47(a) 

After "CSC", insert "or an employee of CSC". 

61  Paragraph 47(b) 

Omit "Department; or", substitute "Department.". 

62  Paragraph 47(c) 

Repeal the paragraph. 

Superannuation Act 2005 

10 

63  Paragraph 33(a) 

11 

After "CSC", insert "or an employee of CSC". 

12 

64  Paragraphs 33(b) and (c) 

13 

Repeal the paragraphs. 

14 

Amendments and repeals relating to the merger of CSC and ComSuper  Schedule 1 

Repeal of the ComSuper Act 2011  Part 3 

 

 

No.      , 2015 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

21 

 

Part 3

--Repeal of the ComSuper Act 2011 

ComSuper Act 2011 

65  The whole of the Act 

Repeal the Act. 

Schedule 2  Transitional provisions relating to the merger of CSC and ComSuper 

Part 1  Preliminary 

 

 

22 

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Legislation Amendment Bill 2015 

No.      , 2015 

 

Schedule 2

--Transitional provisions relating 

to the merger of CSC and ComSuper 

Part 1

--Preliminary 

1  Definitions 

 

In this Schedule: 

acquisition of property has the same meaning as in paragraph 51(xxxi) 

of the Constitution. 

amend includes repeal and remake. 

asset means: 

 

(a)  any legal or equitable estate or interest in real or personal 

10 

property, whether actual, contingent or prospective; and 

11 

 

(b)  any right, power, privilege or immunity, whether actual, 

12 

contingent or prospective. 

13 

assets official, in relation to an asset other than land, means the person 

14 

or authority who, under a law of the Commonwealth, a State or a 

15 

Territory, under a trust instrument or otherwise, has responsibility for 

16 

keeping a register in relation to assets of the kind concerned. 

17 

Board has the same meaning as in the Governance of Australian 

18 

Government Superannuation Schemes Act 2011. 

19 

CEO of ComSuper means the Chief Executive Officer of ComSuper. 

20 

Chair has the same meaning as in the Governance of Australian 

21 

Government Superannuation Schemes Act 2011

22 

commencement means the time when this Schedule commences. 

23 

ComSuper has the same meaning as in the ComSuper Act 2011

24 

CSC (short for Commonwealth Superannuation Corporation) has the 

25 

same meaning as in the Governance of Australian Government 

26 

Superannuation Schemes Act 2011

27 

doing a thing includes making an instrument. 

28 

instrument

29 

 

(a)  includes: 

30 

 

(i)  a contract, deed, undertaking or agreement; and 

31 

 

(ii)  a notice, authority, order or instruction; and 

32 

Transitional provisions relating to the merger of CSC and ComSuper  Schedule 2 

Preliminary  Part 1 

 

 

No.      , 2015 

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Legislation Amendment Bill 2015 

23 

 

 

(iii)  an instrument made under an Act or regulations; and 

 

(iv)  regulations; but 

 

(b)  does not include an Act. 

just terms has the same meaning as in paragraph 51(xxxi) of the 

Constitution. 

land means any legal or equitable estate or interest in real property, 

whether actual, contingent or prospective. 

land registration official, in relation to land, means the Registrar of 

Titles or other proper officer of the State or Territory in which the land 

is situated. 

10 

liability means any liability, duty or obligation, whether actual, 

11 

contingent or prospective. 

12 

rules means rules made under Part 7. 

13 

Schedule 2  Transitional provisions relating to the merger of CSC and ComSuper 

Part 2  Assets, liabilities and legal proceedings 

 

 

24 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

Part 2

--Assets, liabilities and legal proceedings 

2  Vesting of assets 

Assets of ComSuper 

(1) 

Subitem (2) applies to the assets of ComSuper (whether the assets are in 

Australia or elsewhere) immediately before commencement. 

(2) 

At commencement, the assets cease to be assets of ComSuper and 

become assets of CSC without any conveyance, transfer or assignment. 

CSC becomes the successor in law in relation to the assets. 

3  Vesting of liabilities 

Liabilities of ComSuper 

10 

(1) 

Subitem (2) applies to the liabilities of ComSuper (whether the 

11 

liabilities arose in Australia or elsewhere) immediately before 

12 

commencement. 

13 

(2) 

At commencement, the liabilities cease to be liabilities of ComSuper 

14 

and become liabilities of CSC without any conveyance, transfer or 

15 

assignment. CSC becomes the successor in law in relation to the 

16 

liabilities. 

17 

Exception 

18 

(3) 

Subitem (2) does not apply to a liability if: 

19 

 

(a)  the liability is GST that was payable on a taxable supply 

20 

(within the meaning of the A New Tax System (Goods and 

21 

Services Tax) Act 1999); and 

22 

 

(b)  the consideration for the taxable supply was a payment in 

23 

relation to the cost of the administration of an Act 

24 

administered by CSC that was credited to the ComSuper 

25 

Special Account. 

26 

4  Certificates relating to vesting of land 

27 

(1) 

This item applies if: 

28 

 

(a)  any land vests in CSC under this Part; and 

29 

Transitional provisions relating to the merger of CSC and ComSuper  Schedule 2 

Assets, liabilities and legal proceedings  Part 2 

 

 

No.      , 2015 

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Legislation Amendment Bill 2015 

25 

 

 

(b)  there is lodged with a land registration official a certificate 

that: 

 

(i)  is signed by the Chair; and 

 

(ii)  identifies the land, whether by reference to a map or 

otherwise; and 

 

(iii)  states that the land has become vested in CSC under this 

Part. 

(2) 

The land registration official may: 

 

(a)  register the matter in a way that is the same as, or similar to, 

the way in which dealings in land of that kind are registered; 

10 

and 

11 

 

(b)  deal with, and give effect to, the certificate. 

12 

5  Certificates relating to vesting of assets other than land 

13 

(1) 

This item applies if: 

14 

 

(a)  any asset other than land vests in CSC under this Part; and 

15 

 

(b)  there is lodged with an assets official a certificate that: 

16 

 

(i)  is signed by the Chair; and 

17 

 

(ii)  identifies the asset; and 

18 

 

(iii)  states that the asset has become vested in CSC under 

19 

this Part. 

20 

(2) 

The assets official may: 

21 

 

(a)  deal with, and give effect to, the certificate as if it were a 

22 

proper and appropriate instrument for transactions in relation 

23 

to assets of that kind; and 

24 

 

(b)  make such entries in the register as are necessary having 

25 

regard to the effect of this Part. 

26 

6  Substitution of CSC as a party to pending proceedings 

27 

(1) 

If any proceedings to which the CEO of ComSuper was a party were 

28 

pending in any court or tribunal immediately before commencement, 

29 

CSC is substituted for the CEO, from commencement, as a party to the 

30 

proceedings. 

31 

(2) 

The Minister may, by writing, determine that subitem (1) applies as if 

32 

the reference in that subitem to CSC were a reference to another 

33 

Schedule 2  Transitional provisions relating to the merger of CSC and ComSuper 

Part 2  Assets, liabilities and legal proceedings 

 

 

26 

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Legislation Amendment Bill 2015 

No.      , 2015 

 

specified person. A determination under this subitem has effect 

accordingly. 

(3) 

A determination made under subitem (2) is not a legislative instrument. 

7  Exemption from stamp duty and other Commonwealth, 

State or Territory taxes 

(1) 

No stamp duty or other tax is payable under a law of the 

Commonwealth, a State or a Territory in respect of an exempt matter, or 

anything connected with an exempt matter. 

(2) 

For the purposes of this item, an exempt matter is: 

 

(a)  the vesting of an asset or liability under this Part; or 

10 

 

(b)  the operation of this Schedule in any other respect. 

11 

(3) 

The Minister may certify in writing: 

12 

 

(a)  that a specified matter is an exempt matter; or 

13 

 

(b)  that a specified thing was connected with a specified exempt 

14 

matter. 

15 

(4) 

In all courts, and for all purposes (other than for the purposes of 

16 

criminal proceedings), a certificate under subitem (3) is prima facie 

17 

evidence of the matters stated in the certificate. 

18 

(5) 

A certificate made under subitem (3) is not a legislative instrument. 

19 

Transitional provisions relating to the merger of CSC and ComSuper  Schedule 2 

References to, and things done by or in relation to, ComSuper  Part 3 

 

 

No.      , 2015 

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Legislation Amendment Bill 2015 

27 

 

Part 3

--References to, and things done by or in 

relation to, ComSuper 

8  References in Acts and instruments to ComSuper 

(1) 

If: 

 

(a)  an Act or instrument is in force immediately before 

commencement; and 

 

(b)  the Act or instrument contains a reference to ComSuper or 

the CEO of ComSuper; 

the Act or instrument has effect from commencement as if the reference 

were a reference to CSC. 

10 

(2) 

The Minister may, by writing, determine that subitem (1): 

11 

 

(a)  does not apply in relation to a specified reference; or 

12 

 

(b)  applies, in relation to a specified reference, as if the reference 

13 

in that subitem to CSC were a reference to the 

14 

Commonwealth; or 

15 

 

(c)  applies, in relation to a specified reference, as if the reference 

16 

in that subitem to CSC were a reference to the Board. 

17 

A determination under this subitem has effect accordingly. 

18 

(3) 

The rules may provide that an instrument containing a reference 

19 

specified in a determination under paragraph (2)(a) has effect from 

20 

commencement as if the reference were a reference to a person or body 

21 

other than CSC, the Commonwealth or the Board. 

22 

(4) 

A determination made under subitem (2) is not a legislative instrument. 

23 

9  Operation of laws 

24 

(1) 

If, before commencement, a thing was done by, or in relation to, 

25 

ComSuper or the CEO of ComSuper, then, for the purposes of the 

26 

operation of any law of the Commonwealth after commencement, the 

27 

thing is taken to have been done by, or in relation to, CSC. 

28 

(2) 

For the purposes of subitem (1), a thing done before commencement 

29 

under a provision that is amended by this Act has effect from that time 

30 

Schedule 2  Transitional provisions relating to the merger of CSC and ComSuper 

Part 3  References to, and things done by or in relation to, ComSuper 

 

 

28 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

as if it were done under that provision as amended. However, this is not 

taken to change the time at which the thing was actually done. 

(3) 

The Minister may, by writing, determine that subitem (1): 

 

(a)  does not apply in relation to a specified thing done by, or in 

relation to, ComSuper or the CEO of ComSuper; or 

 

(b)  applies as if the reference in that subitem to CSC were a 

reference to the Commonwealth; or 

 

(c)  applies as if the reference in that subitem to CSC were a 

reference to the Board. 

A determination under this subitem has effect accordingly. 

10 

(4) 

The rules may provide for a thing specified in a determination under 

11 

paragraph (3)(a) to be taken to have been done by, or in relation to, a 

12 

person or body other than CSC, the Commonwealth or the Board. 

13 

(5) 

A determination made under subitem (3) is not a legislative instrument. 

14 

Transitional provisions relating to the merger of CSC and ComSuper  Schedule 2 

The CEO of ComSuper and the staff of ComSuper and CSC  Part 4 

 

 

No.      , 2015 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

29 

 

Part 4

--The CEO of ComSuper and the staff of 

ComSuper and CSC 

Division 1

--The CEO of ComSuper 

10  The CEO of ComSuper 

The person who is the CEO of ComSuper immediately before 

commencement ceases, at commencement, to hold office as the CEO of 

ComSuper by force of this item. 

Division 2

--The staff of ComSuper and CSC 

11  APS employees in ComSuper transferred to CSC as 

employees of CSC 

10 

(1) 

This item applies to a person who: 

11 

 

(a)  is a member of the staff of ComSuper engaged under the 

12 

Public Service Act 1999 immediately before commencement; 

13 

and 

14 

 

(b)  is covered by a determination made under section 72 of the 

15 

Public Service Act 1999 that causes the person, at 

16 

commencement: 

17 

 

(i)  to cease to be engaged under the Public Service Act 

18 

1999; and 

19 

 

(ii)  to become an employee of CSC under section 26 of the 

20 

Governance of Australian Government Superannuation 

21 

Schemes Act 2011

22 

(2) 

The person is taken to have accrued an entitlement to benefits, in 

23 

connection with becoming an employee of CSC, that is equivalent to the 

24 

entitlement that the person had as a member of the staff of ComSuper 

25 

engaged under the Public Service Act 1999 immediately before 

26 

commencement. 

27 

(3) 

The service of the person as an employee of CSC is taken, for all 

28 

purposes, to have been continuous with his or her service as a member 

29 

of the staff of ComSuper engaged under the Public Service Act 1999

30 

Schedule 2  Transitional provisions relating to the merger of CSC and ComSuper 

Part 4  The CEO of ComSuper and the staff of ComSuper and CSC 

 

 

30 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

(4) 

To avoid doubt, a person referred to in subitem (1) who ceases to be a 

member of the staff of ComSuper is not entitled to receive any payment 

or other benefit merely because he or she ceased to be such a member. 

12  Safety, Rehabilitation and Compensation Act 1988 

(1) 

This item applies in relation to a person if: 

 

(a)  the person was a member of the staff of ComSuper before 

commencement (whether or not the person was still a 

member of the staff of ComSuper immediately before 

commencement); and 

 

(b)  the person was an employee (within the meaning of the 

10 

Safety, Rehabilitation and Compensation Act 1988 (the SRC 

11 

Act)) of ComSuper; and 

12 

 

(c)  the person suffered an injury (within the meaning of that Act) 

13 

before commencement. 

14 

(2) 

The SRC Act applies, after commencement, as if the person had been an 

15 

employee of CSC during the period that the person was a member of the 

16 

staff of ComSuper. 

17 

(3) 

This item does not limit Part 3 of this Schedule. 

18 

13  Long service leave for employees of CSC 

19 

(1) 

This item applies for the purposes of the Long Service Leave 

20 

(Commonwealth Employees) Act 1976 (the LSL Act) in relation to a 

21 

person if, immediately before commencement, the person is an 

22 

employee of CSC. 

23 

Persons who have accrued long service leave entitlements 

24 

before commencement 

25 

(2) 

Subitems (3) and (4) apply if the person had, before commencement, 

26 

accrued an entitlement to long service leave (however described). 

27 

(3) 

At and after commencement, the person: 

28 

 

(a)  is taken to have a long service leave credit of the amount of 

29 

the person's long service leave credit immediately before 

30 

commencement; and 

31 

 

(b)  is not entitled to any long service leave credit except under 

32 

the LSL Act. 

33 

Transitional provisions relating to the merger of CSC and ComSuper  Schedule 2 

The CEO of ComSuper and the staff of ComSuper and CSC  Part 4 

 

 

No.      , 2015 

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Legislation Amendment Bill 2015 

31 

 

Note: 

A person's long service leave credit under this subitem may be reduced if the person is 

granted long service leave (see section 18 of the LSL Act). 

(4) 

At and after commencement, the LSL Act applies to the person as if: 

 

(a)  the person's service, before commencement, as an employee 

of CSC were employment in Government Service (within the 

meaning of the LSL Act); and 

 

(b)  the long service leave credit referred to in paragraph (3)(a) 

were accrued under the LSL Act in relation to that service. 

Note: 

The effect of this subitem is that from the day the person last accrued a long service 

leave credit, the person's long service leave is worked out in accordance with the LSL 

10 

Act instead of in accordance with the person's previous employment conditions. 

11 

Persons who have not accrued long service leave entitlements 

12 

before commencement 

13 

(5) 

If the person had, before commencement, not accrued an entitlement to 

14 

long service leave (however described): 

15 

 

(a)  the person's service, before commencement, as an employee 

16 

of CSC (beginning on the day the person most recently began 

17 

as an employee of CSC) is to be treated, at and after 

18 

commencement, as if it had been employment in Government 

19 

Service (within the meaning of the LSL Act); and 

20 

 

(b)  despite any provision of the LSL Act, any period of 

21 

employment in a qualifying service (within the meaning of 

22 

that Act) before the person began as an employee of CSC is 

23 

taken not to be continuous with the person's service as an 

24 

employee of CSC. 

25 

Division 3

--Transfer of business 

26 

14  Transfer of business 

27 

(1) 

The transfer of staff of ComSuper to CSC is a transfer of business for 

28 

the purposes of the Fair Work Act 2009

29 

(2) 

Despite section 312 of the Fair Work Act 2009, the only transferable 

30 

instrument in relation to the transfer of business is the enterprise 

31 

agreement that: 

32 

 

(a)  covers the CEO of ComSuper on behalf of the 

33 

Commonwealth and staff of ComSuper; and 

34 

Schedule 2  Transitional provisions relating to the merger of CSC and ComSuper 

Part 4  The CEO of ComSuper and the staff of ComSuper and CSC 

 

 

32 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

 

(b)  has been approved by the Fair Work Commission; and 

 

(c)  is in force immediately before commencement. 

Transitional provisions relating to the merger of CSC and ComSuper  Schedule 2 

Reporting  Part 5 

 

 

No.      , 2015 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

33 

 

Part 5

--Reporting 

15  Financial statements and other reporting requirements for 

ComSuper 

Reporting requirements 

(1) 

If: 

 

(a)  immediately before commencement, a law required the CEO 

of ComSuper to provide a report (whether financial 

statements or otherwise) for a period; and 

 

(b)  the period ends after commencement; 

CSC must provide the report, as required, for so much of the period as 

10 

occurs before commencement. 

11 

(2) 

If: 

12 

 

(a)  under subitem (1), CSC is required to provide a report for a 

13 

part of a period; and 

14 

 

(b)  CSC is also required to provide a similar report for the 

15 

remainder of the period; 

16 

CSC may meet the requirements in a single report for the period. 

17 

Outstanding reporting requirements 

18 

(3) 

If: 

19 

 

(a)  a law required the CEO of ComSuper to provide a report 

20 

(whether financial statements or otherwise) for a period that 

21 

ended before commencement; and 

22 

 

(b)  the report has not been provided by commencement; 

23 

CSC must provide the report as required. 

24 

Schedule 2  Transitional provisions relating to the merger of CSC and ComSuper 

Part 6  Miscellaneous 

 

 

34 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

Part 6

--Miscellaneous 

16  Amending instruments may be retrospective 

(1) 

If: 

 

(a)  an instrument is made within the period of 12 months 

beginning at commencement; and 

 

(b)  a provision of the instrument amends a reference to 

ComSuper or the CEO of ComSuper in any other instrument; 

the provision may be expressed to take effect from commencement, or a 

later time in the period referred to in paragraph (a), that occurs before 

the instrument is made. 

10 

(2) 

This item has effect despite subsection 12(2) of the Legislative 

11 

Instruments Act 2003

12 

(3) 

If Schedule 1 to the Acts and Instruments (Framework Reform) Act 

13 

2015 commences before the end of the period referred to in 

14 

paragraph (1)(a) of this item, subsection 12(2) (retrospective application 

15 

of legislative instruments) of the Legislation Act 2003 (as amended by 

16 

that Schedule) does not apply in relation to an instrument referred to in 

17 

subitem (1). 

18 

17  Constitutional safety net

--acquisition of property 

19 

(1) 

If the operation of this Schedule would result in an acquisition of 

20 

property from a person otherwise than on just terms, the 

21 

Commonwealth is liable to pay a reasonable amount of compensation to 

22 

the person. 

23 

(2) 

If the Commonwealth and the person do not agree on the amount of the 

24 

compensation, the person may institute proceedings in a court of 

25 

competent jurisdiction for the recovery from the Commonwealth of 

26 

such reasonable amount of compensation as the court determines. 

27 

18  Saving of existing delegations 

28 

(1) 

This item applies if: 

29 

 

(a)  a delegation under section 36 of the Governance of 

30 

Australian Government Superannuation Schemes Act 2011 is 

31 

Transitional provisions relating to the merger of CSC and ComSuper  Schedule 2 

Miscellaneous  Part 6 

 

 

No.      , 2015 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

35 

 

in force immediately before commencement in relation to a 

function or power; and 

 

(b)  the delegation is to an individual who performs the function 

or exercises the power; and 

 

(c)  the delegation has not been remade immediately after 

commencement. 

(2) 

The delegation applies, after commencement, as if the delegation were 

to: 

 

(a)  if, before commencement, the delegation was to the CEO of 

ComSuper--the chief executive officer (however described) 

10 

of CSC; or 

11 

 

(b)  otherwise--the individual who, immediately after 

12 

commencement, is to perform the function or exercise the 

13 

power. 

14 

19  Transfer of custody of records 

15 

(1) 

Subitem (2) applies to any records or documents that, immediately 

16 

before commencement, were in the custody of the CEO of ComSuper. 

17 

(2) 

The records and documents are to be transferred into the custody of the 

18 

CSC at or after commencement. 

19 

Note: 

The transferred records and documents are Commonwealth records for the purposes of 

20 

the Archives Act 1983 (see the definition of Commonwealth record in section 3 of that 

21 

Act). 

22 

20  Certificates taken to be authentic 

23 

A document that appears to be a certificate made or issued under a 

24 

particular provision of this Schedule: 

25 

 

(a)  is taken to be such a certificate; and 

26 

 

(b)  is taken to have been properly given; 

27 

unless the contrary is established. 

28 

21  Special Accounts 

29 

 

There is to be credited to the CSC Special Account, after 

30 

commencement, an amount equal to the balance standing to the credit of 

31 

the ComSuper Special Account immediately before commencement. 

32 

Schedule 2  Transitional provisions relating to the merger of CSC and ComSuper 

Part 7  Rules 

 

 

36 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

Part 7

--Rules 

22  Rules 

(1) 

The Minister may, by legislative instrument, make rules prescribing 

matters: 

 

(a)  required or permitted by this Act to be prescribed by the 

rules; or 

 

(b)  necessary or convenient to be prescribed for carrying out or 

giving effect to this Act. 

(2) 

Without limiting subitem (1), the rules may prescribe matters of a 

transitional nature (including prescribing any saving or application 

10 

provisions) relating to: 

11 

 

(a)  the amendments or repeals made by this Act; or 

12 

 

(b)  the enactment of this Act. 

13 

(3) 

Without limiting subitem (2), rules made for the purposes of that 

14 

subitem may provide that the following Acts have effect with any 

15 

modifications prescribed by the rules: 

16 

 

(a)  the Fair Work Act 2009

17 

 

(b)  the Fair Work (Transitional Provisions and Consequential 

18 

Amendments) Act 2009

19 

 

(c)  the Public Service Act 1999

20 

 

(d)  the Governance of Australian Government Superannuation 

21 

Schemes Act 2011

22 

 

(e)  the Long Service Leave (Commonwealth Employees) Act 

23 

1976

24 

(4) 

To avoid doubt, the rules may not do the following: 

25 

 

(a)  create an offence or civil penalty; 

26 

 

(b)  provide powers of: 

27 

 

(i)  arrest or detention; or 

28 

 

(ii)  entry, search or seizure; 

29 

 

(c)  impose a tax; 

30 

 

(d)  set an amount to be appropriated from the Consolidated 

31 

Revenue Fund under an appropriation in this Act; 

32 

 

(e)  amend this Act. 

33 

Transitional provisions relating to the merger of CSC and ComSuper  Schedule 2 

Rules  Part 7 

 

 

No.      , 2015 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

37 

 

(5) 

This Schedule (other than subitem (4)) does not limit the rules that may 

be made for the purposes of this item. 

Schedule 3  Amendments relating to payment of administration fees 

   

 

 

38 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

Schedule 3

--Amendments relating to payment 

of administration fees 

   

Governance of Australian Government Superannuation 

Schemes Act 2011 

1  Subsection 34(3) 

Repeal the subsection. 

Superannuation Act 2005 

2  At the end of subsection 32(2) 

Add: 

10 

Note: 

This subsection is subject to section 34 (costs of administration of Act 

11 

etc.). 

12 

3  Sections 34 to 36 

13 

Repeal the sections, substitute: 

14 

34  Costs of administration of Act etc. 

15 

 

(1)  The costs of the administration of this Act and the Trust Deed, 

16 

including the costs of and incidental to: 

17 

 

(a)  the management of the PSSAP Fund by CSC; and 

18 

 

(b)  the investment of money from the PSSAP Fund; 

19 

are to be paid by CSC out of the PSSAP Fund in accordance with 

20 

the Trust Deed. 

21 

 

(2)  Subsection 32(2) does not apply in relation to an amendment made 

22 

to the Trust Deed that relates to the costs of the administration of 

23 

this Act and the Trust Deed. 

24 

Constitutional safety net--acquisition of property 

25 

 

(3)  If the operation of this section (or the operation of amendments 

26 

made to the Trust Deed that relate to the costs of the administration 

27 

of this Act and the Trust Deed) would result in an acquisition of 

28 

Amendments relating to payment of administration fees  Schedule 3 

   

 

 

No.      , 2015 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

39 

 

property from a person otherwise than on just terms, the 

Commonwealth is liable to pay a reasonable amount of 

compensation to the person. 

 

(4)  If the Commonwealth and the person do not agree on the amount 

of the compensation, the person may institute proceedings in a 

court of competent jurisdiction for the recovery from the 

Commonwealth of such reasonable amount of compensation as the 

court determines. 

 

(5)  In this section: 

acquisition of property has the same meaning as in 

10 

paragraph 51(xxxi) of the Constitution. 

11 

just terms has the same meaning as in paragraph 51(xxxi) of the 

12 

Constitution. 

13 

4  First amendment of the Trust Deed 

14 

Application of this item 

15 

(1) 

This item applies in relation to a legislative instrument that amends the 

16 

Trust Deed if: 

17 

 

(a)  the instrument is the first instrument to amend the Trust Deed 

18 

on or after the day this item commences; and 

19 

 

(b)  the instrument relates solely to the costs of the administration 

20 

of the Superannuation Act 2005 (as amended by this 

21 

Schedule) and the Trust Deed; and 

22 

 

(c)  the instrument commences on or after the commencement of 

23 

this item. 

24 

No disallowance of first amendment 

25 

(2) 

Section 42 of the Legislative Instruments Act 2003 does not apply in 

26 

relation to the instrument. 

27 

Note: 

The Legislative Instruments Act 2003 is to be renamed the Legislation Act 2003 (see 

28 

item 166 of Schedule 1 to the Acts and Instruments (Framework Reform) Act 2015). 

29 

(3) 

Subitem (2) applies despite subsection 11(4) of the Superannuation Act 

30 

2005

31 

Schedule 3  Amendments relating to payment of administration fees 

   

 

 

40 

Governance of Australian Government Superannuation Schemes 

Legislation Amendment Bill 2015 

No.      , 2015 

 

Retrospectivity of first amendment 

(4) 

Despite subsection 12(2) of the Legislative Instruments Act 2003, a 

provision of the instrument may take effect before the date the 

instrument is registered. 

(5) 

If Schedule 1 to the Acts and Instruments (Framework Reform) Act 

2015 commences before this item, subsection 12(2) (retrospective 

application of legislative instruments) of the Legislation Act 2003 (as 

amended by that Schedule) does not apply in relation to a provision of 

the instrument. 

 


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