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This is a Bill, not an Act. For current law, see the Acts databases.
2022
The Parliament of the
Commonwealth of Australia
THE SENATE
Presented and read a first time
Public Sector Superannuation Salary
Legislation Amendment Bill 2022
No. , 2022
(Finance)
A Bill for an Act to amend the law relating to
public sector superannuation, and for related
purposes
No. , 2022
Public Sector Superannuation Salary Legislation Amendment Bill 2022
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedules ........................................................................................... 2
Schedule 1--Amendments
4
Superannuation (Salary) Regulations
4
Schedule 2--Exemptions
5
No. , 2022
Public Sector Superannuation Salary Legislation Amendment Bill 2022
1
A Bill for an Act to amend the law relating to
1
public sector superannuation, and for related
2
purposes
3
The Parliament of Australia enacts:
4
1 Short title
5
This Act is the
Public Sector Superannuation Salary Legislation
6
Amendment Act 2022
.
7
2 Commencement
8
(1) Each provision of this Act specified in column 1 of the table
9
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
Public Sector Superannuation Salary Legislation Amendment Bill 2022
No. , 2022
1
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. Schedule 1
1 July 1986.
1 July 1986
3. Schedule 2
The day after this Act receives the Royal
Assent.
Note:
This table relates only to the provisions of this Act as originally
2
enacted. It will not be amended to deal with any later amendments of
3
this Act.
4
(2) Any information in column 3 of the table is not part of this Act.
5
Information may be inserted in this column, or information in it
6
may be edited, in any published version of this Act.
7
3 Schedules
8
Legislation that is specified in a Schedule to this Act is amended or
9
repealed as set out in the applicable items in the Schedule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
Note 1:
After the
Superannuation (Salary) Regulations
were made in 1978,
13
they were:
14
(a) renamed as the
Superannuation (CSS) Salary Regulations
by
15
Statutory Rules 1995 No. 275; and
16
(b) subsequently renamed as the
Superannuation (CSS) Salary
17
Regulations 1978
by the
Superannuation (CSS) Salary
18
Amendment Regulations 1999 (No. 1)
.
19
Note 2:
This Act repeals paragraph 5(e) of the
Superannuation (Salary)
20
Regulations
, which in 2022 were known as the
Superannuation (CSS)
21
Salary Regulations 1978
. That paragraph is relevant to:
22
(a) the annual rate of salary of members of the Commonwealth
23
Superannuation Scheme (CSS); and
24
(b) the recognised allowances of members of the Public Sector
25
Superannuation Scheme (PSS), which form part of their default
26
salary for contribution and benefit purposes; and
27
No. , 2022
Public Sector Superannuation Salary Legislation Amendment Bill 2022
3
(c) the recognised allowances of members of the Public Sector
1
Superannuation Accumulation Plan (PSSAP), which form part of
2
their default superannuation salary; and
3
(d) Commonwealth employees who belong to other superannuation
4
funds and whose entitlements are calculated by reference to the
5
default superannuation salary that would be applicable if the
6
employees were members of the PSS or PSSAP.
7
Note 3:
The provisions of the
Superannuation (Salary) Regulations
amended
8
by this Act, and any other provisions of those regulations, may be
9
amended or repealed by regulations made under section 168 of the
10
Superannuation Act 1976
(see item 2 of Schedule 1 to this Act and
11
subsection 13(5) of the
Legislation Act 2003)
.
12
Schedule 1
Amendments
4
Public Sector Superannuation Salary Legislation Amendment Bill 2022
No. , 2022
Schedule 1--Amendments
1
2
Superannuation (Salary) Regulations
3
1 Paragraph 5(e)
4
Repeal the paragraph.
5
2 Subsequent amendment of regulations etc.
6
The amendment of the
Superannuation (Salary) Regulations
by this
7
Schedule does not prevent those regulations, as so amended, from being
8
amended or repealed by regulations made under section 168 of the
9
Superannuation Act 1976
.
10
Exemptions
Schedule 2
No. , 2022
Public Sector Superannuation Salary Legislation Amendment Bill 2022
5
Schedule 2--Exemptions
1
2
1 Exemptions
--rent-free use of premises or quarters
3
(1)
If:
4
(a) at a time during the period (the
relevant period
) that:
5
(i) began at the start of 1 July 1986; and
6
(ii) ended at the end of 28 February 2022;
7
a superannuation contribution was made by, or in respect of,
8
an individual; and
9
(b) the superannuation contribution was calculated:
10
(i) to any extent, directly or indirectly, on the basis that
11
paragraph 5(e) of the
Superannuation (Salary)
12
Regulations
was applicable to the individual; and
13
(ii) on the assumption that paragraph 5(e) of the
14
Superannuation (Salary) Regulations
was in force;
15
then the repeal effected by item 1 of Schedule 1 to this Act does not
16
apply, and is taken never to have applied, in relation to the rent-free use
17
by the individual of premises or quarters, to the extent to which that
18
rent-free use occurred during the relevant period.
19
(2)
For the purposes of this item,
superannuation contribution
means:
20
(a) a contribution that was made for the purposes of:
21
(i) the CSS (within the meaning of the
Superannuation Act
22
1976
); or
23
(ii) the Public Sector Superannuation Scheme (within the
24
meaning of the
Superannuation Act 1990
); or
25
(iii) the Public Sector Superannuation Accumulation Plan
26
(within the meaning of the
Superannuation Act 2005
);
27
or
28
(b) a contribution that:
29
(i) was made to a superannuation fund or superannuation
30
scheme; and
31
(ii) was made in accordance with an agreement or
32
instrument made under a law of the Commonwealth;
33
and
34
(iii) was not covered by paragraph (a).
35
Schedule 2
Exemptions
6
Public Sector Superannuation Salary Legislation Amendment Bill 2022
No. , 2022
(3)
To avoid doubt, a reference in this item to the
Superannuation (Salary)
1
Regulations
:
2
(a) is a reference to those regulations as originally made and as
3
amended from time to time; and
4
(b) without limiting paragraph (a), includes a reference to those
5
regulations:
6
(a) renamed as the
Superannuation (CSS) Salary
7
Regulations
by Statutory Rules 1995 No. 275; and
8
(b) subsequently renamed as the
Superannuation (CSS)
9
Salary Regulations 1978
by the
Superannuation (CSS)
10
Salary Amendment Regulations 1999 (No. 1)
.
11