Commonwealth Consolidated Acts

SUPERANNUATION ACT 1976

TABLE OF PROVISIONS

           Long Title

   PART I--PRELIMINARY

   1.      Short title  
   2.      Commencement  
   3.      Interpretation  
   3AA.    Operation despite repeal of Commonwealth Legal Aid Act 1977  
   3A.     Variation of contribution days for certain employees  
   3C.     Designated employers  
   3F.     Application of the Criminal Code  
   4.      Application of Act  
   4AA.    Declarations, determinations, approvals etc. by Minister, CSC or Commissioner  
   4A.     Definition of approved authority --declarations  
   4B.     Meaning of re - employed former contributor with preserved rights  
   5.      Annual rate of salary  
   6.      References to anniversary of birth etc.  
   6A.     Persons engaged in more than one employment  
   7.      Retirement on ground of invalidity  
   7A.     Accumulated basic and supplementary contributions and Fund accumulated employer contributions--additional amounts  
   8.      Contributory service--additional periods  
   8A.     Marital or couple relationship  
   8B.     Spouse who survives a deceased person  
   10.     Members of Defence Force  
   11.     Temporary employees likely to be continued in employment  
   13.     Temporary employees employed under contract  
   13A.    Sections 11 and 13 not applicable to certain persons employed on or after 1 July 1990  
   14.     Statutory office holders  
   15.     Invalidity pensioners returning to employment except as permanent employees  
   15A.    Persons excluded from definition of eligible employee  
   16.     Medical examination, and issue of benefit classification certificate, on becoming eligible employee  
   16AA.   Benefit event happening before section 16 procedures completed  
   16AB.   Condition coming into existence after person became eligible employee  
   16AC.   Issue of benefit classification certificate where duty of disclosure breached  
   16AD.   Service of certificates and of related notices  
   16A.    Eligible employees deprived of salary  

   PART IIA--CSC

   27C.    Functions of CSC  
   27CA.   CSC to keep records with respect to contributions etc.  
   27D.    Powers  

   PART III--CSS--FUND

   40.     Establishment of Fund  
   41.     Fund to be managed by CSC  
   42.     Investment of funds  

   PART IV--CONTRIBUTIONS

   45A.    Payment of contributions to be subject to SIS Act  
   45.     Basic contributions  
   46.     Amount of basic contribution  
   47.     Decreases in salary  
   48.     Supplementary contributions  
   50A.    Deductions of contributions by designated employer  
   51.     Leave of absence without pay  
   51AA.   Leave of absence without pay where basic contributions are of 0%  
   51A.    Maternity and parental leave  
   52.     Payment of contributions where eligible employee on leave of absence without pay or at less than full pay  
   53.     Payment of contributions  
   54.     Deferment of contributions of contributors under Defence Force Retirement and Death Benefits Act  

   PART IVA--RETIREMENT--ON GROUND OF INVALIDITY

           Division 1--Preliminary

   54A.    Interpretation  
   54B.    Meaning of totally and permanently incapacitated  

           Division 2--Certification by CSC

   54C.    Eligible employee not to be retired on ground of invalidity without certificate from CSC  

           Division 3--Assessment process

   54D.    Interpretation  
   54E.    Request for approval of retirement  
   54F.    Assessment panel  
   54G.    CSC to seek recommendations  
   54H.    CSC to decide whether to approve retirement  
   54J.    Eligible employee etc. to be informed of decision of CSC  
   54JA.   Other provisions relating to invalidity assessment  

           Division 4--Pre-assessment payments and rehabilitation

   54K.    Determination of requests, payments and rehabilitation programs to be in accordance with the Rules for the administration of the Public Sector Superannuation Scheme  
   54L.    Making of payments  

           Division 6--Administrative costs

   54ZA.   Costs to be paid from Consolidated Revenue Fund  

   PART V--ELIGIBLE--EMPLOYEES' BENEFITS

           Division 1A--Application of SIS Act

   55A.    Accrual of benefits to be subject to SIS Act  

           Division 1--Age retirement benefit

   55.     Entitlement to age retirement benefit  
   56.     Rate of standard age retirement pension  
   57.     Rate of additional age retirement pension and amount of lump sum benefit  
   57AA.   Election to receive age retirement benefit at reduced rate  
   57A.    Age retirement pension on election under section 76A  

           Division 2--Early retirement benefit

   57B.    Definition  
   58.     Early retirement--voluntary or involuntary retirement  
   58A.    Special provision regarding certain holders of statutory offices  
   58B.    Special provision regarding certain fixed - term employees  
   59.     Entitlement to early retirement benefit  
   60.     Rate of standard early retirement pension  
   61.     Rate of additional early retirement pension and amount of lump sum benefit  
   61A.    Early retirement pension on election under section 76A  
   61AB.   Election to receive early retirement benefit at reduced rate  
   62.     Election for lump sum benefit in case of involuntary retirement  

           Division 2A--Preservation of benefit payable under subsection 62(2)

   62A.    Interpretation  
   62B.    Preservation of portion of benefit  
   62C.    Application of formulae  

           Division 3--Commutation of additional age or early retirement pensions

   63.     Pensions to which Division applies  
   64.     Election to commute  
   65.     Lump sum benefit payable on commutation  

           Division 4--Invalidity benefit

   66.     Entitlement to invalidity pension  
   67.     Invalidity benefit where pension not reduced on medical grounds and election not made under section 68 or 69  
   68.     Election where benefit not reduced on medical grounds  
   69.     Election where benefit not reduced on medical grounds and period of prospective service less than 8 years  
   70.     Invalidity benefit where benefit reduced on medical grounds, period of contributory service not less than 8 years and election not made under section 71 or 72  
   71.     Election where benefit reduced on medical grounds, period of contributory service not less than 8 years  
   72.     Election where benefit reduced on medical grounds and period of contributory service less than 15, but not less than 8, years  
   73.     Invalidity benefit where benefit reduced on medical grounds and period of contributory service less than 8 years  
   73A.    Reduction of invalidity pensions because of earnings  
   73B.    Reduction of invalidity pensions because of pre - assessment payments  
   74.     Power of the CSC to require invalidity pensioner to be medically examined etc.  
   74A.    Cancellation of invalidity pension where pension suspended for 12 months etc.  
   75.     Invalidity pensioner restored to health to be found employment  
   76.     Cancellation of invalidity pension where invalidity pensioner again becomes eligible employee etc.  
   76A.    Renunciation of invalidity pension in favour of age pension  
   77.     Partial invalidity pension payable in certain circumstances where invalidity pensioner again becomes eligible employee  
   78.     Partial invalidity pension where eligible employee's salary decreases for health reasons  
   78A.    Partial invalidity pension not payable in certain circumstances  
   79.     Benefit not payable under Division in certain circumstances  

           Division 4A--Early release of benefits

   79A.    Definitions  
   79B.    Early release of benefits  
   79C.    Requirements relating to early release of benefits  
   79D.    Calculation of benefits after payment of early release lump sums  

           Division 5--Miscellaneous

   80.     Payment of accumulated contributions where no other benefit payable under Part  
   80A.    Surcharge deduction amount  
   80B.    Election not to have pension adjusted to take surcharge deduction amount into account  
   80C.    Election to have additional retirement pension adjusted to take surcharge deduction amount into account  
   80D.    Calculation of certain pension rates  

   PART VI--BENEFITS--PAYABLE TO SPOUSES AND CHILDREN

           Division 1--Spouse's benefit on death of eligible employee before attaining maximum retiring age

   81.     Entitlement to spouse's benefit under Division  
   82.     Spouse's benefit where benefit not reduced on medical grounds and election not made under section 83 or 84  
   83.     Election where pension not reduced on medical grounds  
   84.     Election where benefit not reduced on medical grounds and period of prospective service less than 8 years  
   85.     Spouse's benefit where benefit reduced on medical grounds, period of contributory service not less than 8 years and election not made under section 86 or 87  
   86.     Election where benefit reduced on medical grounds and period of contributory service not less than 8 years  
   87.     Election where pension reduced on medical grounds and period of contributory service less than 15, but not less than 8, years  
   88.     Spouse's benefit where pension reduced on medical grounds and period of contributory service is less than 8 years  

           Division 2--Spouse's benefit on death of eligible employee after attaining maximum retiring age

   89.     Entitlement to spouse's benefit under Division  
   90.     Rate of spouse's standard pension  
   91.     Rate of spouse's additional pension and amount of lump sum benefit  
   92.     Election to commute spouse's additional pension entitlement  

           Division 3--Spouse's benefit on death of pensioner

   93.     Entitlement to spouse's benefit on death of pensioner  
   94.     Rate of spouse's standard pension on death of age or early retirement pensioner  
   95.     Rate of spouse's additional pension on death of age or early retirement pensioner  
   95A.    Lump sum instead of spouse's standard pension etc.  
   96.     Rate of spouse's pension on death of invalidity pensioner  
   96AA.   Lump sum instead of spouse's pension  
   96A.    Set off against pension in certain circumstances  
   96AB.   Rate applicable for purposes of certain provisions  

           Division 3A--Spouse's benefit attributable to partially dependent children

   96B.    Extra spouse's pension--general  
   96BA.   Extra spouse's pension--special case  
   96BB.   Lump sum instead of extra spouse's pension  

           Division 4--Orphan benefit

   96C.    Interpretation  
   97.     Orphan benefit--death of eligible employee after attaining maximum retiring age  
   98.     Orphan benefit--death of eligible employee before attaining maximum retiring age where benefit not reduced on medical grounds and direction not given under section 99  
   99.     Orphan benefit--death of eligible employee before attaining maximum retiring age where benefit not reduced on medical grounds, period of prospective service less than 8 years and direction given under this section  
   100.     Orphan benefit--death of eligible employee before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service not less than 8 years  
   101.    Orphan benefit--death of eligible employee before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service less than 8 years  
   102.    Orphan benefit--death of spouse of deceased eligible employee who died after attaining maximum retiring age  
   103.    Orphan benefit--death of spouse of deceased eligible employee who died before attaining maximum retiring age and where benefit not reduced on medical grounds  
   104.    Orphan benefit--death of spouse of deceased eligible employee who died before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service not less than 8 years  
   105.    Orphan benefit--death of age or early retirement pensioner  
   106.    Orphan benefit--death of invalidity pensioner  
   107.    Orphan benefit--death of spouse of deceased age retirement or early retirement pensioner  
   108.    Orphan benefit--death of spouse of deceased invalidity pensioner  
   108A.   Orphan benefit reduced if deceased pensioner had marital or couple relationship of less than 3 years etc.  
   109.    Percentages applicable for purpose of certain provisions  
   109A.   Orphan pension--when there are partially dependent children  

           Division 5--Miscellaneous

   109AB.  Eligible employee or retirement pensioner survived by one spouse and child not in the custody, care and control of the spouse  
   110.    Eligible employee or retirement pensioner survived by more than one spouse  
   110AB.  Spouse's pension to be increased in certain circumstances  

   PART VIA--PRODUCTIVITY--SUPERANNUATION

   110A.   Interpretation  
   110B.   Rate of salary  
   110C.   Productivity contributions  
   110D.   Variation of Table  
   110E.   Exclusion of certain employees  
   110EA.  Effect of retrospective declaration under section 110E  
   110F.   Inclusion of certain employees  
   110G.   Legislative instruments disallowable  
   110H.   Payments of productivity contributions to CSC  
   110J.   Source of productivity contributions  
   110K.   Repayment of interim benefits  
   110L.   Payments of certain benefits to Fund by new productivity employees  
   110M.   Payments of certain benefits to Fund by productivity employees  
   110MA.  Payments of productivity related benefits to Fund by certain eligible employees  
   110N.   CSC to pay Fund  
   110P.   Productivity benefit  
   110Q.   Accumulated employer contributions  
   110R.   Payment of productivity benefit  
   110S.   Productivity benefits payable to spouses etc.  

   PART VIAA--SUPERANNUATION--GUARANTEE TOP-UP BENEFIT

   110SA.  Purpose of Part  
   110SB.  Interpretation  
   110SC.  Interpretation--SG minimum contribution  
   110SD.  CSC may determine rate of fund contribution tax  
   110SE.  Superannuation guarantee top - up benefit  
   110SF.  Application of formulae  
   110SG.  Payment of top - up benefit  

   PART VIAB--PAYMENT--INTO FUND OF AMOUNTS HELD IN OTHER SUPERANNUATION FUNDS

   110SK.  Request for transfer of amounts to CSC  
   110SL.  CSC to pay amounts into Fund  
   110SM.  Person's entitlement to benefit  
   110SN.  Amount of benefit  
   110SO.  Application of benefit  
   110SP.  Payment of benefit to spouse etc.  
   110SQ.  Payment of benefit to personal representatives etc.  

   PART VIB--POSTPONEMENT--OF BENEFITS OF RETIREMENT PENSIONERS

   110T.   Circumstances in which benefits may be postponed  
   110TA.  Effect of election  
   110TB.  Date on which postponed benefits become payable  
   110TBA. Election to receive age retirement benefit etc. at reduced rate  
   110TC.  Rates of pension after postponement of payment  
   110TD.  Application of Parts VI, VIA and VIAB and Subdivision B of Division 2 of Part IX in relation to postponed benefits  
   110TE.  Election by spouse to commute  
   110TF.  Payment of lump sum benefit to orphan  
   110TG.  Effect of election on benefits already paid  

   PART VID--BENEFITS--ON CEASING TO BE AN ELIGIBLE EMPLOYEE BECAUSE OF SALE OF ORGANISATION OR OUTSOURCING OF FUNCTION

   110TV.  Entitlement to benefits  

   PART VII--GENERAL--PROVISIONS APPLICABLE TO BENEFITS

   111A.   Relationship between this Act and SIS Act  
   111.    Payment of accumulated contributions where no other benefit payable etc.  
   112.    Payments to the Commonwealth and payments out of the Consolidated Revenue Fund  
   113.    Instalments of pension  
   114.    Payment of part of spouse's pension etc. attributable to children  
   115.    Payment of orphan benefit  
   116.    Payment of benefit otherwise than to person entitled  
   117.    Pension to or in respect of certain contributors under Defence Force Retirement and Death Benefits Act or MSB Act  
   118.    Assignment of benefits  
   119.    Attachment of benefits  

   PART VIII--CANDIDATES--AT PARLIAMENTARY ELECTIONS

   120.    Persons to whom Part applies  
   121.    Death of person to whom Part applies before declaration of result of election etc.  
   122.    Physical or mental incapacity of person to whom Part applies before declaration of result of election etc.  
   123.    Re - employment of person to whom Part applies  
   124.    Effect of section 121, 122 or 123 in relation to a person to whom Part applies  

   PART IX--PRESERVATION--OF RIGHTS OF CERTAIN ELIGIBLE EMPLOYEES

           Division 1--Preliminary

   125.    Interpretation  
   126.    Modification of Act in relation to eligible employees who were previously members of a superannuation scheme  
   126A.   Modification of Act in relation to former eligible employees who become members of a superannuation scheme  

           Division 2--Eligible employees with preserved rights from previous employment

              Subdivision A--Transfer values

   127.    Transfer value payable in relation to certain employment  
   128.    Payment of transfer values to CSC  
   128AA.  Payment to CSC under section 6A of the Superannuation Act 1990  
   129.    Certain lump sums not included in transfer value may be treated as supplementary contributions  
   130.    Exemption of certain eligible employees from medical examination  

              Subdivision B--Transferred amounts

   130A.   Transferred amounts  
   130B.   Transferred amount may be paid to CSC  
   130C.   Person's entitlement to benefit  
   130D.   Amount of benefit  
   130E.   Payment of benefit to spouse etc.  
   130F.   Payment of benefit to personal representatives etc.  

           Division 3--Preservation of rights of persons ceasing to be eligible employees

   131.    Interpretation  
   133.    Public employment  
   134.    Eligible superannuation schemes  
   135.    Transfer value  
   136.    Deferred benefits  
   137.    Election that Division apply  
   137A.   Election to receive deferred benefits at reduced rate  
   138.    Circumstances in which person entitled to deferred benefits  
   139.    Circumstances in which person entitled to transfer value  
   139A.   Election for transfer value by people in relation to whom deferred benefits apply  
   139AA.  Deferral of benefit  
   140.    Person who is entitled to rights under Division not entitled to rights under other provisions of Act  
   141.    Certain former eligible employees not entitled to benefits under Division  
   142.    Eligible employee who resigned to contest an election  
   143.    Invalidity pensioner restored to health  
   144.    Person entitled to deferred benefits again becoming an eligible employee etc.  

           Division 4--Miscellaneous

   145.    Special provisions affecting certain former contributors under certain superannuation schemes  
   146.    Application of section 112 to payment of transfer value  

   PART IXA--COMMUTATION--OF PENSION: PAYMENT OF SURCHARGE LIABILITY

           Division 1--Introduction

   146A.   Simplified outline  
   146B.   Definitions  

           Division 2--Commutation of former eligible employee's pension

   146C.   Commutation of former eligible employee's pension--payment of surcharge liability  
   146D.   Conversion factor in relation to surcharge commutation amount  

           Division 3--Commutation of spouse's pension

   146E.   Commutation of spouse's pension--payment of surcharge liability  
   146F.   Method for reduction of spouse's pension in relation to surcharge commutation amount  

           Division 4--Commutation of orphan pension

   146G.   Commutation of orphan pension--payment of surcharge liability  
   146H.   Method for reducing orphan pension in relation to surcharge commutation amount  

   PART IXB--FAMILY--LAW SUPERANNUATION SPLITTING

           Division 1--Preliminary

   146MA.  Definitions  

           Division 2--Benefits for non-member spouse

   146MB.  Associate pension or deferred benefits for non - member spouse  
   146MC.  Associate deferred benefits  
   146MD.  Commutation of small associate pension  

           Division 3--Reduction of benefits for member spouse

   146ME.  Operative time during growth phase--reduction of benefits  
   146MF.  Operative time during growth phase--reduction where original interest is entitlement to associate deferred benefits  
   146MG.  Operative time during payment phase--reduction of pension  

           Division 4--Miscellaneous

   146MH.  Ministerial Orders  

   PART IXC--SUSTAINING--THE SUPERANNUATION CONTRIBUTION CONCESSION: RELEASE OF BENEFITS TO MEET DEFERRED TAX LIABILITY

   146RA.  Definitions  
   146RB.  Release of benefits under a release authority  
   146RC.  Election specifying which benefit is to be reduced  
   146RD.  Limit on amount that may be released  
   146RE.  Calculation of benefits after payment of release authority lump sum  

   PART X--PENSION--INCREASES ON AND AFTER 1 JANUARY 2002

   147.    Interpretation  
   148.    Increases in pensions  
   149.    Increase payable in respect of part only of certain pensions  
   150.    Adjustment of increase in case of certain pensions  
   151.    Application of Part to pensions payable to or in respect of certain overseas employees  
   152.    Death or invalidity retirement of eligible employee before 21st anniversary of birth  
   153.    Date of effect of increases  

   PART XA--REVIEW--OF DECISIONS MADE BY THE CSC

           Division 1--Preliminary

   153AA.  Interpretation  

           Division 2--Reconsideration Advisory Committees

   153AB.  Establishment  
   153AC.  Membership of Committee  
   153AD.  Functions of Committee  
   153AE.  Proceedings of Committee  
   153AF.  Indemnification of members of Reconsideration Advisory Committees  
   153AG.  Remuneration and allowances  

           Division 3--Reconsideration of decision made by delegate

   153AH.  Application to CSC  
   153AJ.  Decision to be referred to panel in certain circumstances  
   153AK.  Decision to be referred to Committee  
   153AL.  Determination by CSC  
   153ALA. Reconsideration of certain decisions by a delegate relating to invalidity  

           Division 4--Reconsideration of decision made by CSC

   153AM.  Application to CSC  
   153AN.  Payment of fees  
   153AP.  Decision to be reconsidered only on basis of new evidence  
   153AQ.  Decision to be referred to panel in certain circumstances  
   153AR.  Decision to be referred to Committee  
   153AS.  Determination by CSC  
   153AT.  Reconsideration of certain decisions by the CSC relating to invalidity  

   PART XI--MISCELLANEOUS

   154AA.  CSC may rely on information supplied by employers or former employers  
   154A.   Determinations with respect to interest and notional interest  
   154AB.  Determination with respect to surcharge deduction amount  
   154B.   Calculation of increase in annual rate of salary by reference to estimated increase in full - time adult average weekly ordinary time earnings  
   155.    Modification of Act in relation to part - time employees  
   155A.   Modification of Act in relation to person who is or was an eligible employee to whom age or early retirement pension is or was payable  
   155B.   Modification of Act in relation to persons who cease to be eligible employees in certain circumstances  
   155C.   Regulations relating to the operation of the SIS Act and certain other laws  
   155D.   Death may be presumed in certain cases  
   156.    Recovery of unpaid contributions etc.  
   156A.   Refund of money paid by mistake etc.  
   156B.   Recoverable payments  
   156C.   Recoverable death payments  
   156D.   Reports about recoverable payments and recoverable death payments  
   157.    General provisions applicable to elections under Act  
   158.    Interim payment of benefits  
   158A.   Payment of unclaimed money to eligible roll - over fund  
   159.    Payment by approved authorities etc. to the Commonwealth in respect of eligible employees  
   160.    Cost of administration of, and of medical examinations under, Act etc.  
   160A.   CSC liable to pay surcharge under the Superannuation Contributions Tax (Assessment and Collection) Act 1997  
   163.    Minister may request the supply of information  
   163A.   Power to require persons to give information and produce documents  
   163AB.  CSC may require employers to distribute information etc. to eligible employees  
   164.    Directions etc. to be in writing  
   165.    Delegation  
   166.    Eligible employees paid in foreign currency  
   167.    Making false statements to CSC  
   167AA.  Proceedings against corporations  
   167AB.  Exercise of certain powers by Minister  
   168.    Regulations  

   PART XII--TRANSITIONAL--PROVISIONS

           Division 1--Preliminary

   169.    Interpretation  

           Division 2--Existing superannuation fund

   170.    Interpretation  
   171.    Transfer of certain assets and liabilities  
   172.    Instruments  
   173.    Certificates  
   174.    Pending proceedings  
   175.    Allocation of existing Fund between pensioners and contributors  
   176.    Allocation among eligible pensioners  
   177.    Allocation among existing contributors  
   178.    Payment from new Fund to the Commonwealth  
   179.    Determinations etc. to be in writing  

           Division 3--Invalidity pensioners

   180.    Existing invalidity pensioners  

           Division 4--Existing contributors

   181.    Interpretation  
   182.    First day of service  
   183.    Modification of Act in relation to existing contributors  
   184.    Medical examinations and benefit classification certificates  
   185.    Existing contributors contributing in excess of 5% of salary  
   186.    Existing contributors under 40 years of age contributing less than 5% of salary  

           Division 5--Miscellaneous

   187.    Persons who exchanged pension rights for equivalent rights under superseded Act  
   188.    Persons who exchanged rights to refunds or gratuities under other law for equivalent rights under superseded Act  
   189.    Dealings by former CSC with policies to which section 74 of superseded Act applies  
   190.    Unpaid contributions under superseded Act  
   191.    Assignment of life policies under superseded Act  
   192.    Persons with whom arrangements made under section 7 of the superseded Act  

   PART XIII--TRANSFERS--TO APPROVED SUPERANNUATION SCHEMES

   237.    Interpretation  
   238.    Loss of entitlement to benefits--eligible employee transferring to an approved superannuation scheme  
   239.    Approval of superannuation schemes  
   240.    Transfer of assets etc. to approved superannuation schemes  
   241.    Payments from Consolidated Revenue Fund  
   242.    Exemption from tax etc.  

   PART XIIIA--TRANSFERS--TO AUTHORISED SUPERANNUATION SCHEMES

   242A.   Holders of statutory offices  
   242B.   Authorisation of superannuation schemes  
   242C.   Deferred benefits--eligible employee transferring to an authorised superannuation scheme  
   242D.   Deferred benefits under this Part  
   242E.   Circumstances in which deferred benefits become payable  

   PART XIV--TRANSFERS--TO PUBLIC SECTOR SUPERANNUATION SCHEME

   243.    Interpretation  
   244.    Election to join Public Sector Superannuation Scheme  
   245.    Effect of election  
   246.    Loss of entitlement to benefits  
   247.    Revocation of election in certain cases  
   248.    Transfer of assets and liabilities to PSS Fund  
   249.    Advances in respect of assets to be transferred  
   250.    Exemption from tax etc.  
           SCHEDULE 1 Standard age retirement pension on or after attaining 65 years
           SCHEDULE 2 Standard age retirement pension on or after attaining 60 years and before 65 years
           SCHEDULE 3 Invalidity pension
           SCHEDULE 4 Invalidity pension
           SCHEDULE 5 Invalidity pension
           SCHEDULE 6 Invalidity pension
           SCHEDULE 7 Invalidity pension
           SCHEDULE 8 Invalidity pension
           SCHEDULE 11 Deferred benefits