Commonwealth Consolidated Acts

PARLIAMENTARY CONTRIBUTORY SUPERANNUATION ACT 1948 - NOTES

No. 89, 1948

Compilation No. 44

Compilation date: 1 July 2024

Includes amendments: Act No. 31, 2024

Registered: 4 July 2024

About this compilation

This compilation

This is a compilation of the Parliamentary Contributory Superannuation Act 1948 that shows the text of the law as amended and in force on 1 July 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part I--Preliminary

1 Short title

2 Commencement

4 Interpretation

4A Transfer value payable in respect of previous employment

4B Marital or couple relationship

4C Spouse who survives a deceased person

4D Incapacity

4E Surcharge deduction amount

4F Application of the Criminal Code

Part II--The Parliamentary Retiring Allowances Trust

5 The Parliamentary Retiring Allowances Trust

6 Appointment of certain trustees

7 Temporary trustees

8 Meetings of the trustees

8A Resolutions without meetings

9 Delegation

Part IV--Contributions

13 Contributions

14 Additional contributions by Ministers of State and office holders in respect of service before 12 June 1978

Part V--Benefits

14A Benefits to be paid by Commonwealth

15 Benefits applicable only to present and future members

15A Invalidity retirement

15B Invalidity classification

15C Review of invalidity classification

16 Commonwealth supplement

16A Superannuation guarantee safety-net amount

17 Meaning of voluntary retirement

18 Benefits to members

18A Commutation of retiring allowance--payment of surcharge liability

18B Commutation of retiring allowance--general

19 Benefits to spouse

19AAA Commutation of spouse's annuity--payment of surcharge liability

19AA Benefits in respect of orphaned children

19ABA Commutation of orphaned child's annuity--payment of surcharge liability

19AB Benefits payable to personal representative

19A Additional benefit to Prime Minister

20 Re-election to the Parliament

20A Members who were in the Parliament on 1 July 1994--recognition of prior service in a State or Territory Parliament

21 Reduction of benefits as a result of membership of a State Parliament, the Northern Territory Legislative Assembly or the A.C.T. Legislative Assembly

21AA Rate of benefits if there is more than one spouse

21B Effect of the holding of offices of profit--reduction of certain retiring allowances and annuities

22 Certain disqualifications

22A Determination with respect to surcharge deduction amount

22B Determination with respect to surcharge commutation amount

Part VAA--Family law superannuation splitting

Division 1--Preliminary

22CA Definitions

22CB Basic service factor

22CC Additional service factor

Division 2--Benefits for non-member spouse

22CD Associate annuity for non-member spouse

22CE Associate deferred annuity

22CF Commutation of small associate annuity

Division 3--Reduction of benefits for member spouse

22CG Operative time during growth phase--reduction of lump sum

22CH Operative time during growth phase--reduction of retiring allowance

22CI Operative time during growth phase--reduction where original interest is entitlement to associate deferred annuity

22CJ Operative time during payment phase--reduction of standard allowance or annuity

Division 4--Miscellaneous

22CK Ministerial Orders

Part VA--Deferred payment of retiring allowance

22DA Definitions

22DB Members who are subject to deferral

22DC Deferral of retiring allowance

22DD Invalidity determination during deferral period

22DE Effect of invalidity determination

22DF Invalidity determination--application requirements

22DG Review of invalidity determination

22DH Review of invalidity determination--medical examination

22DI Other special payments during deferral period

Part VB--Preservation of rights of certain members

22Q Members who pay to Commonwealth transfer values received from previous employment

22R Special provisions affecting former participants in certain superannuation schemes

22S Power of Trust to vary determinations

Part VC--Sustaining the superannuation contribution concession

Division 1--Preliminary

22SA Definitions

22SB Secretary treated as superannuation provider

Division 2--Release under a release authority

22SC Release of benefits under a release authority

22SD Limit on amount that may be released

22SE Calculation of benefits after payment of release authority lump sum

Part VI--Miscellaneous

22T Treatment of decreases in rates used to calculate retiring allowance

23 Notional salaries etc. for certain offices

24 Benefits not assignable

24AA Recoverable payments

24AB Recoverable death payments

24AC Reports about recoverable payments and recoverable death payments

24A Accrual of retiring allowances, annuities and contributions

24B Payment of retiring allowances and annuities

24C Revocation of elections or the exercise of options

24D Trust may give advice to members who are contemplating invalidity retirement

24E Trust may give advice to recipients of retiring allowances and annuities who are contemplating a commutation in order to pay surcharge

25 Review of decisions

26 Payment otherwise than to person entitled

26A Calculation of period of service in certain circumstances

26B Preservation of benefits and disclosure of information to members

26C Trustee of Scheme for purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997

26D Appropriation for surcharge payable by the Trust

27 Appropriation

28 Regulations

29 Closing off the scheme constituted by this Act, and related matters

Schedule 1--Closing off the scheme constituted by this Act, and related matters

Part 1--Interpretation

1 Definitions

Part 2--Closing off contributions to the scheme

2 No section 13 contributions in respect of new scheme contribution periods

Part 3--Closing off entitlements to benefits under the scheme

Division 1--The close-off

3 No section 18 benefits at the end of new scheme contribution periods etc.

Division 2--Situations in which a person is entitled to a retiring allowance, or additional retiring allowance, at a preserved percentage

4 Entitlement to a retiring allowance at a preserved percentage

5 Entitlement to an additional retiring allowance at a preserved percentage

Division 3--How this Act applies in relation to a person after the new scheme entry time

6 Act applies subject to this Division in relation to a person after the new scheme entry time

7 Disapplying sections 15A, 15B and 15C

8 Modified application of section 16A

9 Provisions applying instead of subsection 18(8A)

10 Provision applying instead of subsection 18(8AA)

11 Provisions applying instead of subsection 18(8AC)

12 Modified application of section 18A

13 Disapplying section 18B

14 Modified application of section 19

15 Modified application of section 20

16 Modified application of section 21AA

17 Modified application of section 21B

18 Modified application of Part VB

Endnotes

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section  15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.

Endnote 2--Abbreviation key

 

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub-subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev ... ) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub-Ch = Sub-Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3--Legislation history

 

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
Parliamentary Retiring Allowances Act 1948	89, 1948	21 Dec 1948	1 Dec 1948 (s 2)
Parliamentary Retiring Allowances Act 1952	3, 1952	13 Mar 1952	s 3-10: 1 Jan 1952 (s 2)	--
Parliamentary Retiring Allowances Act 1955	30, 1955	15 June 1955	16 June 1955 (s 2)	s 9
Parliamentary Retiring Allowances Act 1959	20, 1959	24 Apr 1959	1 Mar 1959 (s 2)	s 3(2), 6(2) and 13
Parliamentary Retiring Allowances Act 1964	72, 1964	30 Oct 1964	1 Nov 1964 (s 2) (s 5(1) inserts s 9A-9C see s 5(2) for commencement of s 9C: 1 Dec 1948)	s 6(2), 7(2) and 16-19
as amended by
Parliamentary Retiring Allowances Act 1965	35, 1965	2 June 1965	s 11 and 13: 2 June 1965 (s 2(1)) s 12: 1 Nov 1964 (s 2(2))	s 13
Parliamentary Retiring Allowances (Decimal Currency) Act 1965	147, 1965	18 Dec 1965	s 3: 14 Feb 1966 (s 2)	--
Parliamentary Retiring Allowances Act 1966	71, 1966	29 Oct 1966	s 7 and Sch (Pt II): 29 Oct 1966 (s 2(1))	--
Statute Law Revision Act 1973	216, 1973	19 Dec 1973	Sch 1: 31 Dec 1973 (s 2)	--
Parliamentary Retiring Allowances Act 1965	35, 1965	2 June 1965	s 3-6, 8-10 and 13: 2 June 1965 (s 2(1)) s 7: 1 Nov 1964 (s 2(2))	s 13
Parliamentary Retiring Allowances Act 1966	71, 1966	29 Oct 1966	s 3, 5 and Sch (Pt I): 29 Oct 1966 (s 2(1)) s 4: 1 Jan 1966 (s 2(2))	s 4(2)
Parliamentary Retiring Allowances Act 1968	103, 1968	29 Nov 1968	1 Dec 1968 (s 2)	s 8
Parliamentary and Judicial Retiring Allowances Act 1973	47, 1973	8 June 1973	s 4-32: 8 June 1973 (s 2)	s 9(2), (3), 15(2)-(4), 17(2), (3), 19(2), (3), 22(2)-(15) and 32
as amended by
Commonwealth Superannuation Schemes Amendment Act 1992	185, 1992	17 Dec 1992	s 7 and Sch: 25 June 1993 (s 2)	s 7
Administrative Changes (Consequential Provisions) Act 1978	36, 1978	12 June 1978	s 3(1), 8, Sch 1 and 3: 12 June 1978 (s 2)	s 8
Parliamentary Contributory Superannuation Amendment Act 1978	41, 1978	12 June 1978	12 June 1978 (s 2)	s 5(2), 9(2), 11(2)-(4) and 12(2)
Jurisdiction of Courts (Miscellaneous Amendments) Act 1979	19, 1979	28 Mar 1979	s 124: 28 Mar 1979 (s 2(1)) Sch: 15 May 1979 (s 2(3) and gaz 1979, No S86)	s 124
Parliamentary Contributory Superannuation Amendment Act 1979	131, 1979	19 Nov 1979	19 Nov 1979 (s 2)	--
Parliamentary Contributory Superannuation Amendment Act 1981	37, 1981	21 Apr 1981	s 3 and 6: 1 July 1980 (s 2(2)) s 10(2), 11(2) and 12: never commenced (s 2(3)) Remainder: 21 Apr 1981 (s 2(1))	s 15 and 16
as amended by
Superannuation Laws Amendment Act 1994	96, 1994	29 June 1994	s 36 and 38-41: 1 July 1994 (s 2(1))	s 36
Parliamentary Contributory Superannuation Amendment Act 1983	74, 1983	3 Nov 1983	s 3(2), (3) and 9(2): 4 June 1982 (s 2(2)) s 7(2), 11(2), 12-14, 16-19 and 23: 31 Mar 1984 (s 2(4) and gaz 1984, No S121) s 10: never commenced (s 2(3)) Remainder: 3 Nov 1983 (s 2(1))	s 3(3), 4(2), 6(2), 11(3), 12(3), 13(3), 18(2), 19(2) and 23
as amended by
Superannuation Laws Amendment Act 1994	96, 1994	29 June 1994	s 42, 44 and 45: 1 July 1994 (s 2(1))	s 42
Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 1992	94, 1992	30 June 1992	Sch: 1 July 1990 (s 2(2))	--
Commonwealth Superannuation Schemes Amendment Act 1992	185, 1992	17 Dec 1992	s 8, Sch and Note 3 of Notes about section headings: 25 June 1993 (s 2)	s 8
Superannuation Laws Amendment Act 1994	96, 1994	29 June 1994	s 4-30, 34, 35 and Sch: 1 July 1994 (s 2(1)) s 32 and 33: 1 July 1990 (s 2(2))	s 4, 12, 21, 22, 24, 25, 28, 30, 32 and 34
as amended by
Parliamentary Contributory Superannuation Legislation Amendment Act 1995	23, 1995	29 Mar 1995	Sch (item 5): 1 July 1994 (s 2(2))	--
Life Insurance (Consequential Amendments and Repeals) Act 1995	5, 1995	23 Feb 1995	s 3(1) and Sch (items 64-69): 1 July 1995 (s 2)	s 3(1)
as amended by
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Sch 3 (item 39): 23 Feb 1995 (s 2(3))	--
Parliamentary Contributory Superannuation Legislation Amendment Act 1995	23, 1995	29 Mar 1995	Sch (items 1-4): 29 Mar 1995 (s 2(1))	Sch (items 3, 4)
Superannuation Legislation Amendment Act (No. 1) 1995	54, 1995	23 June 1995	Sch 7: 23 June 1995 (s 2(1))	--
Parliamentary Contributory Superannuation Amendment Act 1996	29, 1996	9 July 1996	Sch 1: 2 Mar 1996 (s 2(2)) Remainder: 9 July 1996 (s 2(1))	Sch 1 (item 6)
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Sch 2 (items 80-82): 23 June 1995 (s 2(2)) Sch 2 (items 83-85): 1 July 1995 (s 2(2))	--
Income Tax (Consequential Amendments) Act 1997	39, 1997	17 Apr 1997	Sch 3 (items 105-109): 1 July 1997 (s 2)	--
Retirement Savings Accounts (Consequential Amendments) Act 1997	62, 1997	28 May 1997	Sch 8: 2 June 1997 (s 2)	--
Superannuation Legislation Amendment (Superannuation Contributions Tax) Act 1997	187, 1997	7 Dec 1997	Sch 3: 7 Dec 1997 (s 2(1))	--
Financial Sector Reform (Consequential Amendments) Act 1998	48, 1998	29 June 1998	Sch 1 (item 127): 1 July 1998 (s 2(2))	--
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Sch 1 (item 724): 5 Dec 1999 (s 2(1), (2))	--
Federal Magistrates (Consequential Amendments) Act 1999	194, 1999	23 Dec 1999	Sch 22: 23 Dec 1999 (s 2(1))	--
Parliamentary Contributory Superannuation Amendment Act 2001	87, 2001	18 July 2001	18 July 2001 (s 2)	--
Superannuation Legislation Amendment (Post-retirement Commutations) Act 2001	98, 2001	22 Aug 2001	Sch 1: 22 Aug 2001 (s 2)	Sch 1 (items 28-31)
Finance and Administration Legislation Amendment (Application of Criminal Code) Act 2001	109, 2001	17 Sept 2001	s 5 and Sch 1 (items 1-7): 15 Oct 2001 (s 2(a))	s 5
Superannuation (Surcharge Rate Reduction) Amendment Act 2003	112, 2003	12 Nov 2003	Sch 1 (items 25, 33): 1 July 2003 (s 2(1) item 2)	Sch 1 (item 33)
Superannuation Legislation Amendment (Family Law and Other Matters) Act 2004	58, 2004	4 May 2004	s 4: 4 May 2004 (s 2(1) item 1) Sch 1 (items 11A-11F): 18 May 2004 (s 2(1) item 2)	s 4
Parliamentary Superannuation and Other Entitlements Legislation Amendment Act 2004	87, 2004	25 June 2004	Sch 1 and Sch 2 (items 1-3): 26 June 2004 (s 2)	--
Superannuation Budget Measures Act 2004	106, 2004	30 June 2004	Sch 2 (items 5, 11(2)): 30 June 2004 (s 2)	Sch 2 (item 11(2))
Superannuation Laws Amendment (Abolition of Surcharge) Act 2005	102, 2005	12 Aug 2005	Sch 1 (item 5): 12 Aug 2005 (s 2)	--
Superannuation Legislation Amendment (Trustee Board and Other Measures) (Consequential Amendments) Act 2008	26, 2008	23 June 2008	Sch 1 (items 102-104) and Sch 2 (items 1, 2): 23 June 2008 (s 2(1) items  4, 5)	--
Statute Law Revision Act 2008	73, 2008	3 July 2008	Sch 4 (items 409-411): 4 July 2008 (s 2(1) item 64)	--
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--Superannuation) Act 2008	134, 2008	4 Dec 2008	s 4: 4 Dec 2008 (s 2(1) item 1) Sch 1 (items 1-15): 1 Jan 2009 (s 2(1) item 2)	s 4 and Sch 1 (item 15)
Statute Law Revision Act 2011	5, 2011	22 Mar 2011	Sch 5 (items 172-177), Sch 6 (items 81-87) and Sch 7 (items  106, 107): 19 Apr 2011 (s 2(1) items 13, 17, 18)	--
Acts Interpretation Amendment Act 2011	46, 2011	27 June 2011	Sch 2 (item 902) and Sch 3 (items 10, 11): 27 Dec 2011 (s 2(1) items  7, 12)	Sch 3 (items 10, 11)
Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011	58, 2011	28 June 2011	Sch 1 (items 148-151): 1 July 2011 (s 2(1) item 2)	--
Remuneration and Other Legislation Amendment Act 2011	75, 2011	25 July 2011	Sch 2 (items 1-5, 21): 5 Aug 2011 (s 2(1) item 3)	Sch 2 (item 21)
Members of Parliament (Life Gold Pass) and Other Legislation Amendment Act 2012	4, 2012	6 Mar 2012	Sch 2 (items 1-3): 6 Mar 2012 (s 2(1) item 6)	--
Financial Framework Legislation Amendment Act (No. 2) 2012	82, 2012	28 June 2012	Sch 1 (items 77, 78): 29 June 2012 (s 2(1) item 2)	--
Federal Circuit Court of Australia Legislation Amendment Act 2012	165, 2012	28 Nov 2012	Sch 1 (items 407, 408): 12 Apr 2013 (s 2(1) item 4)	--
Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013	82, 2013	28 June 2013	Sch 4 (items 2-5): 28 June 2013 (s 2)	--
Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014	62, 2014	30 June 2014	Sch 11 (items 30-33) and Sch 14: 1 July 2014 (s 2(1) items 6, 14)	Sch 14
as amended by
Public Governance and Resources Legislation Amendment Act (No. 1) 2015	36, 2015	13 Apr 2015	Sch 2 (items 7-9) and Sch 7: 14 Apr 2015 (s 2)	Sch 7
as amended by
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2)	--
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (item 495): 5 Mar 2016 (s 2(1) item 2)	--
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (item 468): 5 Mar 2016 (s 2(1) item 2)	--
Statute Law Revision Act (No. 1) 2016	4, 2016	11 Feb 2016	Sch 1 (item 25): 10 Mar 2016 (s 2(1) item 2)	--
Parliamentary Business Resources (Consequential and Transitional Provisions) Act 2017	38, 2017	19 May 2017	Sch 1 (items 26-39) and Sch 3 (items 1-3, 9, 11): 1 Jan 2018 (s 2(1) items 3, 5)	Sch 3 (items 1-3, 9, 11)
Marriage Amendment (Definition and Religious Freedoms) Act 2017	129, 2017	8 Dec 2017	Sch 3 (item 33) and Sch 4: 9 Dec 2017 (s 2(1) item 7)	Sch 4
as amended by
Federal Circuit and Family Court of Australia (Consequential Amendments and Transitional Provisions) Act 2021	13, 2021	1 Mar 2021	Sch 2 (item 540): 1 Sept 2021 (s 2(1) item 5)	--
Public Sector Superannuation Legislation Amendment Act 2018	80, 2018	24 Aug 2018	Sch 1 (items 9-14): 25 Aug 2018 (s 2(1) item 2) Sch 1 (items 18, 19, 27, 28): 1 Jan 2020 (s 2(1) item 3)	Sch 1 (items 27, 28)
Civil Law and Justice Legislation Amendment Act 2018	130, 2018	25 Oct 2018	Sch 6 (items 58, 63): 22 Nov 2018 (s 2(1) item 10)	--
Family Law Amendment (Western Australia De Facto Superannuation Splitting and Bankruptcy) Act 2020	112, 2020	8 Dec 2020	Sch 3 (items 59-68) and Sch 4 (items 1, 5): 28 Sept 2022 (s 2(1) item 1)	Sch 4 (items 1, 5)
Parliamentary Business Resources Legislation Amendment (Review Implementation and Other Measures) Act 2024	31, 2024	30 May 2024	Sch 4 (items 25-38): 1 July 2024 (s 2(1) item 4)	Sch 4 (items 37, 38)
Administrative Review Tribunal (Consequential and Transitional Provisions No. 2) Act 2024	39, 2024	31 May 2024	Sch 7 (items 60, 61): awaiting commencement (s 2(1) item 2)	--

Endnote 4--Amendment history

 

Provision affected		How affected
	Title....................	am No 41, 1978
	Part I
	s 1.....................	am No 41, 1978
	s 2.....................	am No 47, 1973; No 37, 1981
	s 3.....................	rs No 72, 1964
		am No 35, 1965
		rep No 47, 1973
	s 4.....................	am No 3, 1952
		rs No 47, 1973
		am No 36, 1978; No 41, 1978; No 37, 1981; No 74, 1983; No 185, 1992; No 96, 1994; No 5, 1995; No 54, 1995; No  187, 1997; No 98, 2001; No 58, 2004; No 87, 2004; No 134, 2008; No 5, 2011; No 58, 2011; No 75, 2011; No 4, 2012; No  62, 2014; No 38, 2017
	s 4A....................	ad No 47, 1973
		am No 37, 1981; No 74, 1983; No 94, 1992; No 5, 1995; No 54, 1995
	s 4B....................	ad No 185, 1992
		am No 134, 2008; No 46, 2011; No 129, 2017
		ed C38
	s 4C....................	ad No 185, 1992
		am No 134, 2008
	s 4D....................	ad No 96, 1994
	s 4E....................	ad No 187, 1997
		am No 112, 2003; No 58, 2004; No 87, 2004; No 106, 2004; No 102, 2005
	s 4F....................	ad No 109, 2001
	Part II
	s 5.....................	am No 36, 1978; No 37, 1981; No 54, 1995; No 5, 2011
	s 6.....................	am No 37, 1981; No 74, 1983; No 54, 1995
	s 7.....................	am No 47, 1973
	s 8.....................	am No 36, 1978; No 37, 1981; No 54, 1995; No 5, 2011
	s 8A....................	ad No 35, 1965
		am No 47, 1973
		rep No 37, 1981
		ad No 80, 2018
	Part III..................	rep No 47, 1973
	s 9.....................	am No 72, 1964
		rep No 47, 1973
		ad No 37, 1981
	s 9A....................	ad No 72, 1964
		rep No 47, 1973
	s 9B....................	ad No 72, 1964
		rep No 47, 1973
	s 9C....................	ad No 72, 1964
		rep No 47, 1973
	s 10....................	rep No 47, 1973
	s 11....................	rep No 47, 1973
	s 12....................	am No 30, 1955
		rep No 47, 1973
	Part IV
	s 13....................	am No 30, 1955; No 20, 1959; No 72, 1964
		rs No 35, 1965
		am No 47, 1973; No 41, 1978; No 37, 1981
		rs No 74, 1983
		am No 54, 1995; No 31, 2024
	s 14....................	rs No 3, 1952; No 30, 1955
		am No 20, 1959
		rs No 72, 1964
		rep No 47, 1973
		ad No 41, 1978
		am No 131, 1979; No 37, 1981; No 74, 1983; No 54, 1995; No 5, 2011
	Part V
	Part V heading.............	rs No 47, 1973
	s 14A...................	ad No 47, 1973
	s 15....................	am No 3, 1952; No 47, 1973
	s 15A...................	ad No 96, 1994
	s 15B...................	ad No 96, 1994
	s 15C...................	ad No 96, 1994
	s 16....................	am No 20, 1959; No 72, 1964; No 41, 1978; No 37, 1981; No 74, 1983; No  54, 1995
	s 16A...................	ad No 96, 1994
		am No 26, 2008; No 58, 2011; No 80, 2018; No 31, 2024
	s 17....................	am No 20, 1959; No 72, 1964; No 47, 1973; No 37, 1981; No 96, 1994; No  54, 1995; No 43, 1996; No 73, 2008
		ed C38
	s 18....................	am No 3, 1952; No 30, 1955
		rs No 20, 1959
		am No 72, 1964; No 35, 1965; No 71, 1966; No 47, 1973; No 41, 1978; No  37, 1981; No 74, 1983; No 96, 1994 (as am by No 23, 1995); No 54, 1995; No 29, 1996; No 43, 1996; No  187, 1997; No 98, 2001; No 58, 2004; No 87, 2004; No 75, 2011; No 82, 2013; No 38, 2017
	s 18A...................	ad No 47, 1973
		am No 37, 1981
		rep No 96, 1994
		ad No 98, 2001
		am No 5, 2011; No 82, 2013
	s 18B...................	ad No 41, 1978
		am No 131, 1979; No 37, 1981; No 74, 1983; No 96, 1994; No 54, 1995; No  187, 1997; No 87, 2001; No 98, 2001; No 58, 2004; No 5, 2011; No 82, 2013
	s 19....................	am No 3, 1952; No 30, 1955; No 20, 1959; No 72, 1964; No 71, 1966
		rs No 47, 1973
		am No 41, 1978; No 131, 1979; No 37, 1981; No 74, 1983; No 185, 1992; No  54, 1995; No 98, 2001
	s 19AAA.................	ad No 98, 2001
		am No 5, 2011; No 80, 2018
	s 19AA..................	ad No 20, 1959
		am No 72, 1964
		rs No 71, 1966; No 47, 1973
		am No 41, 1978; No 131, 1979; No 37, 1981; No 74, 1983; No 185, 1992; No  98, 2001; No 134, 2008; No 80, 2018
	s 19ABA.................	ad No 98, 2001
		am No 5, 2011; No 80, 2018
	s 19AB..................	ad No 41, 1978
		am No 37, 1981; No 74, 1983; No 185, 1992; No 96, 1994; No 187, 1997
	s 19A...................	ad No 3, 1952
		am No 20, 1959; No 71, 1966; No 47, 1973; No 41, 1978; No 37, 1981; No  74, 1983; No 185, 1992; No 54, 1995; No 5, 2011
	s 20....................	am No 3, 1952; No 30, 1955; No 20, 1959; No 47, 1973; No 41, 1978; No  131, 1979; No 37, 1981; No 74, 1983; No 185, 1992; No 96, 1994; No 23, 1995; No 54, 1995; No  187, 1997; No 87, 2001; No 98, 2001; No 73, 2008; No 5, 2011
	s 20A...................	ad No 47, 1973
		am No 41, 1978; No 131, 1979; No 37, 1981; No 74, 1983; No 96, 1994; No  54, 1995; No 73, 2008
	s 21....................	am No 3, 1952; No 20, 1959; No 72, 1964
		rs No 47, 1973
		am No 37, 1981; No 74, 1983; No 96, 1994
	s 21AA..................	ad No 185, 1992
		am No 98, 2001
	s 21B...................	ad No 74, 1983
		am No 96, 1994; No 54, 1995; No 39, 1997; No 146, 1999; No 194, 1999; No 98, 2001; No 109, 2001; No  87, 2004; No 5, 2011; No 75, 2011; No 165, 2012; No 4, 2016; No 38, 2017; No 31, 2024
	s 22....................	am No 47, 1973; No 37, 1981; No 54, 1995
	s 22A...................	ad No 72, 1964
		am No 103, 1968
		rep No 47, 1973
		ad No 187, 1997
		am No 80, 2018
	s 22B...................	ad No 72, 1964
		am No 35, 1965
		rep No 47, 1973
		ad No 98, 2001
		am No 80, 2018
	s 22C...................	ad No 72, 1964
		rep No 47, 1973
	Part VAA
	Part VAA................	ad No 58, 2004
	Division 1
	s 22CA..................	ad No 58, 2004
		am No 130, 2018; No 112, 2020
	s 22CB..................	ad No 58, 2004
	s 22CC..................	ad No 58, 2004
	Division 2
	s 22CD..................	ad No 58, 2004
	s 22CE..................	ad No 58, 2004
	s 22CF..................	ad No 58, 2004
	Division 3
	s 22CG..................	ad No 58, 2004
	s 22CH..................	ad No 58, 2004
	s 22CI...................	ad No 58, 2004
	s 22CJ...................	ad No 58, 2004
	Division 4
	s 22CK..................	ad No 58, 2004
		am No 26, 2008; No 126, 2015
	s 22D...................	ad No 72, 1964
		am No 103, 1968
		rep No 47, 1973
	Part VA
	Part VA..................	ad No 72, 1964
		rep No 47, 1973
		ad No 87, 2001
	s 22DA..................	ad No 87, 2001
	s 22DB..................	ad No 87, 2001
	s 22DC..................	ad No 87, 2001
	s 22DD..................	ad No 87, 2001
	s 22DE..................	ad No 87, 2001
	s 22DF..................	ad No 87, 2001
	s 22DG..................	ad No 87, 2001
	s 22DH..................	ad No 87, 2001
	s 22DI...................	ad No 87, 2001
	s 22E...................	ad No 72, 1964
		am No 35, 1965; No 71, 1966; No 103, 1968
		rep No 47, 1973
	s 22F...................	ad No 72, 1964
		rep No 47, 1973
	s 22G...................	ad No 72, 1964
		rep No 47, 1973
	s 22H...................	ad No 72, 1964
		am No 35, 1965; No 71, 1966; No 103, 1968
		rep No 47, 1973
	s 22HA..................	ad No 103, 1968
		rep No 47, 1973
	s 22J....................	ad No 72, 1964
		rep No 47, 1973
	s 22K...................	ad No 72, 1964
		am No 71, 1966
		rep No 47, 1973
	s 22L...................	ad No 72, 1964
		rep No 47, 1973
	s 22M...................	ad No 72, 1964
		rep No 47, 1973
	s 22N...................	ad No 72, 1964
		rep No 47, 1973
	s 22P...................	ad No 72, 1964
		rep No 47, 1973
	Part VB
	Part VB..................	ad No 47, 1973
	s 22Q...................	ad No 47, 1973
		am No 37, 1981; No 96, 1994; No 54, 1995; No 26, 2008; No 58, 2011
	s 22R...................	ad No 47, 1973
		am No 36, 1978; No 37, 1981; No 5, 1995 (as am by No 43, 1996); No  54, 1995; No 43, 1996; No 5, 2011
	s 22S...................	ad No 47, 1973
	Part VC
	Part VC..................	ad No 82, 2013
	Division 1
	s 22SA..................	ad No 82, 2013
	s 22SB..................	ad No 82, 2013
	Division 2
	s 22SC..................	ad No 82, 2013
	s 22SD..................	ad No 82, 2013
	s 22SE..................	ad No 82, 2013
	Part VI
	s 22T...................	ad No 29, 1996
		am No 87, 2004; No 75, 2011; No 4, 2012; No 38, 2017
	s 23....................	rep No 47, 1973
		ad No 37, 1981
		am No 74, 1983
	s 24....................	am No 47, 1973; No 37, 1981; No 82, 2012
	s 24AA..................	ad No 82, 2012
		am No 62, 2014
	s 24AB..................	ad No 82, 2012
		am No 62, 2014
	s 24AC..................	ad No 82, 2012
		am No 62, 2014
	s 24A...................	ad No 35, 1965
		am No 47, 1973
	s 24B...................	ad No 35, 1965
		am No 47, 1973; No 37, 1981; No 74, 1983
	s 24C...................	ad No 35, 1965
	s 24D...................	ad No 96, 1994
	s 24E...................	ad No 98, 2001
	s 25....................	rs No 19, 1979
		am No 37, 1981; No 39, 2024
	s 26....................	am No 47, 1973
	s 26A...................	ad No 47, 1973
		am No 37, 1981
	s 26B...................	ad No 96, 1994
		am No 62, 1997; No 48, 1998
	s 26C...................	ad No 187, 1997
	s 26D...................	ad No 98, 2001
	s 27....................	am No 72, 1964
		rs No 47, 1973
	s 28....................	am No 74, 1983
	s 29....................	ad No 87, 2004
	Schedule 1
	Schedule 1................	ad No 87, 2004
		am No 75, 2011; No 38, 2017