Commonwealth Consolidated Acts

SUPERANNUATION ACT 1976 - SECT 51AA

  (1)   This section applies to a person if:

  (a)   the person is, or at any time has been, an eligible employee; and

  (b)   the person, while an eligible employee, has been on leave of absence without pay for a period of more than 12 weeks; and

  (c)   paragraph   51(2)(b), (d), (da), (f) or (g) applies in respect of the period; and

  (d)   the person has (whether before or after the period of leave began) made an election under subsection   46(2) (contributions of 0%) that is in force.

  (2)   Despite the election made under subsection   46(2), the person is required to make contributions, on each contribution day occurring during the period of leave, of the amount that is payable under subsection   46(1).

Note:   Subsection   46(1) requires a person to pay 5% of his or her fortnightly rate of salary. However, the person would be permitted to make contributions of 0% after the period of leave ends (without making a further election).

  (3)   For the purposes of this section, an eligible employee is taken to have been on leave of absence without pay for a period of more than 12 weeks if:

  (a)   the employee has been on leave of absence without pay for a period of less than 12 weeks; but

  (b)   the employee is expected to be on leave of absence without pay for a period of more than 12 weeks.

  (4)   The regulations may modify the operation of this section in relation to:

  (a)   a person to whom this section applies; or

  (b)   a prescribed class of such persons.