3

Omit from the definition of accumulated basic contributions in subsection (1) 'had previously ceased to be an eligible employee on an occasion earlier than his first day of service', substitute ',   immediately before his or her first day of service, was an existing invalidity pensioner'

Insert in the definition of age retirement pension in subsection (1) ', subsection 223 (2) or 224 (2) or section 227' after 'Part V'

Insert in the definition of early retirement pension in subsection   (1) 'or under section 228' after 'Part V'

Omit from paragraph (f) of the definition of eligible employee in subsection (1) 'to whom, immediately before becoming a temporary employee or the holder of that office, invalidity pension was payable', substitute 'who, immediately before becoming a temporary employee or the holder of that office, was an existing invalidity pensioner'

Insert in the definition of invalidity pension in subsection (1) 'or subsection 223 (3) or 224 (3)' after 'Part V'

Omit the definition of period of contributory service in subsection (1), substitute the following definition:

' period of contributory service , in relation to a person who has ceased to be an eligible employee and has not, at any time before ceasing to be an eligible employee, been an approved part-time employee, means the aggregate of any of the following periods that are applicable to that person:

(a)   the period commencing on his or her first day of service and ending on his or her last day of service;

(b)   the period during which a relevant pension was payable to the person or would, but for the pension having been suspended, have been payable;

(c)   any period that is, in relation to the person, a prescribed period of service under section 233;

(d)   any period that is, in relation to the person, an additional period of service under section 234;

but excluding from that aggregate of periods any period that is:

(e)   a period of leave of absence without pay in respect of which subsection 51 (1) applies to the person; or

(f)   a period of absence from duty in respect of which subsection 51A (1) as in force before 1 July 1990 applies to the person;

(g)   a period that is taken, under subsection 51A (5) as in force on and from 1 July 1990, to be a non-contributory period of service for the person; or

(h)   a period in respect of which the person was not required or permitted to pay contributions because of subsection 3 (3); or

(i)   a period in respect of which benefits did not accrue to the person because of section 55A.'

Insert in the definition of spouse's pension in subsection (1) 'or section 225' after 'Part VI'

Insert in subsection (1) the following definitions:

' Superannuation Board means the Superannuation Board established by the superseded Act.

existing Fund means the Superannuation Fund established by the superseded Act.

existing invalidity pensioner means a person to whom a relevant pension is payable or would, but for the pension having been suspended, be payable.

previous entitlement day in relation to a person who has been an existing invalidity pensioner, means the day on which the person became entitled, or, if he or she became entitled on more than one occasion, last became entitled, to a relevant pension.

relevant pension means a pension of a kind referred to in section 64A or section 65 of the superseded Act as in force immediately before the repeal of that section (other than a deferred benefit by way of a pension referred to in subsection 64A (1) of the superseded Act as so in force).'

7A

Omit subsection (1), substitute the following subsection:

  '(1)   Where:

  (a)   a person, being an existing invalidity pensioner, becomes an eligible employee; and

  (b)   the person's entitlement to a relevant pension is cancelled under subsection 76 (1);

then, upon the person ceasing to be an eligible employee, there shall be added to the amount that, but for this subsection, would be the amount of his or her accumulated basic contributions an amount equal to the amount deemed to be paid to the Fund under subsection 112 (5) in respect of the person upon his or her becoming an eligible employee, together with the amount of any interest that is payable in respect of the amount.'

55

Omit from subsection (1) 'then, if the person does not make an election under section 62 and subject to subsection (3) of this section,', substitute 'and the person does not make an election under section 62,'

Omit from paragraph (1) (a) 'or (3)', substitute ', (3), 223 (2) or 224   (2)'

Omit from subsection (2) 'subsections (2A) and (3)', substitute 'subsection (2A)'

Insert in paragraph (2) (a) 'or section 227' after 'subsection 56   (4)'

Omit subsection (3)

56

Omit subsection (1), substitute the following subsections:

  '(1)   Where:

  (a)   a person is entitled to standard age retirement pension by virtue of subsection 55 (1); and

  (b)   either:

  (i)   the person became an employee for the purposes of the superseded Act before 14   December 1959 and did not, after becoming such an employee, cease at any time before the day preceding his or her previous entitlement day to be such an employee; or

  (ii)   the person became such an employee on or after that date and his or her period of contributory service is not less than 20   years;

then, subject to subsection (2) and except where subsection 223   (2) or 224 (2) applies, the annual rate of that pension is 50% of the person's final annual rate of salary.

  '(1A)   For the purposes of subparagraph (1) (b) (i), where at any time before his or her previous entitlement day:

  (a)   a person had ceased to be an employee for the purposes of the superseded Act by reason of retirement on the ground of invalidity or physical or mental incapacity to perform his or her duties;

  (b)   that person had, upon ceasing to be such an employee, become entitled to a relevant pension;

  (c)   that person again became an employee for the purposes of the superseded Act; and

  (d)   the pension referred to in paragraph (b) was cancelled under subsection 65 (3) of the superseded Act upon his or her again becoming such an employee;

that person shall be deemed not to have ceased during the period of his or her retirement to be an employee.'

Insert in subsection (2) 'then, except where subsection 223 (2) or 224   (2) applies,' immediately before 'the annual rate of that pension'

Omit subsections (3) and (4), substitute the following subsections:

  '(3)   Where:

  (a)   a person became an employee for the purposes of the superseded Act on or after 14 December 1959;

  (b)   the person is entitled to standard age retirement pension by virtue of subsection 55 (1); and

  (c)   the person's period of contributory service is less than 20   years;

then, except where subsection 223 (2) or 224 (2) applies, the annual rate of that pension is an amount per annum calculated in accordance with the formula:

where:

FS is the person's final annual rate of salary.

RP is such percentage as, having regard to the number of complete years included in that period of contributory service, is applicable in accordance with Table 2 in Schedule 1 or, in a case to which subsection (3A) applies, the substituted percentage specified in that subsection.

  '(3A)   If the period of contributory service of a person referred to in subsection (3) exceeds 10 years and consists of a number of complete years and a part of a year, the substituted percentage referred to in the definition of factor RP in that subsection is the percentage calculated in accordance with the formula:

,

where:

P is the percentage referred to in that definition; and

D is the number of days included in that part of a year.

  '(4)   Where a person, other than a prescribed person (within the meaning of Division 9 of Part XII) to whom section 227 applies, is entitled to standard age retirement pension by virtue of subsection 55 (2), the annual rate of that pension is the amount per annum of the standard age retirement pension that would be payable to the person under this Act if the person's age on his or her last day of service had been 65 years, reduced by 2% of that amount for each year, or part of a year, included in the period commencing on the day immediately following his or her last day of service and ending on the day on which the person will attain the age of 65 years.'

58

Omit paragraph (4) (b)

59

Insert in paragraph (1) (a) 'or section 228' after 'section 60'

60

Insert 'other than a prescribed person (within the meaning of Division   9 of Part XII) to whom section 228 applies' after 'Where a person'

62

Insert in subsection (2) 'and to subsection (2AA)' after 'section 62B'.

Insert after subsection (2) the following subsection:

  '(2AA)   Subject to section 62B, if a person referred to in subsection   (2) is a person in relation to whom sections 119H and 119J of the superseded Act applied, paragraphs (2) (a) and (b) do not apply to that person and the person is entitled to a lump sum benefit of an amount equal to the sum of:

  (a)   the amount (in this subsection referred to as the relevant amount ) paid in respect of the person to the Superannuation Board or Commissioner under section 119J of the superseded Act together with the amount of interest that would be payable in respect of the relevant amount if it were to be deemed to be an amount of basic contributions paid by the person under this Act on the person's first day of service; and

  (b)   either:

  (i)   if subparagraph (ii) does not apply, an amount equal to the sum of:

  (A)   3.5 times the amount that would be the amount of the person's accumulated basic contributions if the amount paid into the Fund in respect of the person in accordance with subsection 180 (4) of this Act had been reduced by an amount equal to so much of the relevant amount as was paid by the Superannuation Board to the existing Fund, or by the Commissioner to the Fund, in accordance with section 119J of the superseded Act; and

  (B)   the amount of the person's accumulated supplementary contributions (if any); or

  (ii)   if the person had, at any time before ceasing to be an eligible employee, received a partial invalidity pension, an amount equal to the sum of:

  (A)   the amount that would be the amount worked out using the formula:

Actual contributions +

(Notional contributions x 2.5);

if the amount paid into the Fund in respect of the person in accordance with subsection 180 (4) of this Act had been reduced by an amount equal to so much of the relevant amount as was paid by the Superannuation Board to the existing Fund, or by the Commissioner to the Fund, in accordance with section 119J of the superseded Act; and

  (B)   the amount of the person's accumulated supplementary contributions (if any).'.

Omit from subsection (2A) '(2B) or', substitute '(2B), (2BA) or'.

Omit from subsection (2B) 'If', substitute 'Subject to subsection (2BA), if '.

Insert after subsection (2B) the following subsection:

  '(2BA)   If a person referred to in subsection (2B) is a person in relation to whom sections 119H and 119J of the superseded Act applied, paragraphs (2B) (a) and (b) do not apply to that person and the person is entitled to a lump sum benefit of an amount equal to the sum of:

  (a)   the amount (in this subsection referred to as the relevant amount ) paid in respect of the person to the Superannuation Board or Commissioner under section 119J of the superseded Act together with the amount of interest that would be payable in respect of the relevant amount if it were to be deemed to be an amount of basic contributions paid by the person under this Act on the person's first day of service; and

  (b)   either:

  (i)   if subparagraph (ii) does not apply, an amount equal to the sum of:

  (A)   3.5 times the amount that would be the amount of the person's accumulated basic contributions if the amount paid into the Fund in respect of the person in accordance with subsection 180 (4) of this Act had been reduced by an amount equal to so much of the relevant amount as was paid by the Superannuation Board to the existing Fund, or by the Commissioner to the Fund, in accordance with section 119J of the superseded Act; and

  (B)   the amount of the person's accumulated supplementary contributions (if any); or

  (ii)   if the p erson had, at any time before ceasing to be an e ligible employee, received a partial invalidity pension, an amount equal to the sum of:

  (A)   the amount that would be the amount worked out using the formula:

Actual contributions +

(Notional contributions x 2.5);

    if the amount paid into the Fund in respect of the person in accordance with subsection 180 (4) of this Act had been reduced by an amount equal to so much of the relevant amount as was paid by the Superannuation Board to the existing Fund, or by the Commissioner to the Fund, in accordance with section 119J of the superseded Act; and

  (B)   the amount of the person's accumulated supplementary contributions (if any).'.

Insert in paragraph (2C) (a) 'or (2BA), as the case requires,' after 'subsection (2B)'.

Insert in paragraph (2C) (b) 'or (2BA), as the case requires,' after 'subsection (2B)'.

Insert after subsection (2C) the following subsection:

  '(2CA)   If a person makes an election under subsection (1) and a non-contributory unit of pension was applicable in relation to the person under the superseded Act immediately before his or her previous entitlement day, the person is entitled, in addition to any payment to which he or she is entitled under subsection (2), (2AA), (2B), (2BA) or (2C), to payment of a lump sum benefit of an amount equal to 2.5 times the amount of the contributions that, under the superseded Act, would have been paid to the Fund by the person in respect of that unit of pension if the person had contributed for that unit of pension from the date on which the unit became applicable in relation to the person as a non-contributory unit at the fortnightly rate (being a rate based on a retiring age of 65 years) specified:

  (a)   in the case of a male person who elected under subsection 26 (3) of the superseded Act that section 26 of that Act should not apply to him   -- in column 2 of Schedule 2A;

  (b)   in the case of any other male person   -- in column 3 of that Schedule;

  (c)   in the case of a female person   -- in column 4 of that Schedule;

opposite to the age specified in column 1 of that Schedule that was the age of the person at the last-mentioned date.'.

66

Omit from subsection (1) 'subsections (3), (3A) and (4) of this section and to'

Insert in paragraph (1) (a) 'or subsection 223 (3) or 224 (3)' after 'section 67'

Omit from paragraph (1) (a) 'that section', substitute 'section 67'

Omit paragraph (1) (b), substitute the following paragraph:

  '(b)   if the person makes an election under section 68   -- to invalidity pension in accordance with section 68 or subsection 223 (3) or 224 (3) and a lump sum benefit in accordance with section 68; or'

Omit from subsection (2) 'subsections (3), (3A) and (4) of this section and'

Omit subsection (4)

67

Insert in subsection (1) ', not being a prescribed person (within the meaning of Division 9 of Part XII) to whom section 223 or 224 applies,' after 'person'

Omit subsection (2), substitute the following subsections:

  '(1A)   Where a person to whom this section applies is a person who became an employee for the purposes of the superseded Act before 14 December 1959 and did not, after becoming such an employee, cease at any time before the day preceding his or her previous entitlement day to be such an employee, then, subject to subsection (3), the annual rate of the pension to which the person is entitled is 70% of that person's final annual rate of salary.

  '(1B)   For the purposes of subsection (1A), where at any time before his or her previous entitlement day:

  (a)   a person had ceased to be an employee for the purposes of the superseded Act by reason of retirement on the ground of invalidity or physical or mental incapacity to perform his or her duties;

  (b)   that person had, upon ceasing to be such an employee, become entitled to a relevant pension;

  (c)   that person again became an employee for the purposes of the superseded Act; and

  (d)   the relevant pension was cancelled under subsection 65 (3) of the superseded Act upon the person's again becoming such an employee;

that person shall be deemed not to have ceased during the period of his or her retirement to be an employee.

  '(2)   Where a person to whom this section applies is a person who became an employee for the purposes of the superseded Act on or after 14 December 1959, then, subject to subsection (3), the annual rate of the pension to which the person is entitled is:

  (a)   if the period of prospective service of the person is not less than 20 years   -- 70% of that person's final annual rate of salary; or

  (b)   if the period of prospective service of the person is less than 20 years   -- an amount per annum calculated in accordance with the formula:

where:

FS is the person's final annual rate of salary.

RP is such percentage as, having regard to the number of complete years included in that period of prospective service, is applicable in accordance with Columns 1 and 2 in Schedule 4 or, in a case to which subsection (2A) applies, the substituted percentage specified in that subsection.

  '(2A)   If the period of prospective service of a person referred to in paragraph (2) (b) exceeds 10 years and consists of a number of complete years and a part of a year, the substituted percentage referred to in the definition of factor RP in that paragraph is the percentage calculated in accordance with the formula:

where:

P is the percentage referred to in that definition; and

D is the number of days included in that part of a year.

Insert in subsection (3) 'then, except where subsection 223 (3) or 224   (3) applies' after 'exceeds 30 years'

Omit subsection (4)

68

Omit subsection (2), substitute the following subsections:

  '(1A)   Where a person who makes an election under subsection (1) is a person who became an employee for the purposes of the superseded Act before 14   December 1959 and did not, after becoming such an employee, cease at any time before the day preceding his or her previous entitlement day to be such an employee, then, subject to subsection (3) and except where subsection 223 (3) or 224 (3) applies, the annual rate of the pension to which the person is entitled is 50% of that person's final annual rate of salary.

  '(1B)   For the purposes of subsection (1A), where at any time before his or her previous entitlement day:

  (a)   a person had ceased to be an employee for the purposes of the superseded Act by reason of retirement on the ground of invalidity or physical or mental incapacity to perform his or her duties;

  (b)   that person had, upon ceasing to be such an employee, become entitled to a relevant pension;

  (c)   that person again became an employee for the purposes of the superseded Act; and

  (d)   the relevant pension was cancelled under subsection 65 (3) of the superseded Act upon the person's again becoming such an employee;

that person shall be deemed not to have ceased during the period of his or her retirement to be an employee.

  '(2)   Where a person who makes an election under subsection (1) is a person who became an employee for the purposes of the superseded Act on or after 14   December 1959, then, subject to subsection (3) and except where subsection 223 (3) or 224 (3) applies, the annual rate of the pension to which the person is entitled is:

  (a)   if the period of prospective service of the person is not less than 20 years   -- 50% of that person's final annual rate of salary; or

  (b)   if the period of prospective service of the person is less than 20 years   -- an amount per annum calculated in accordance with the formula:

where:

FS is the person's final annual rate of salary.

RP is such percentage as, having regard to the number of complete years included in that period of prospective service, is applicable in accordance with Columns 1 and 3 in Schedule 4 or, in a case to which subsection (2A) applies, the substituted percentage specified in that subsection.

  '(2A)   If the period of prospective service of a person referred to in paragraph (2) (b) exceeds 10 years and consists of a number of complete years and a part of a year, the substituted percentage referred to in the definition of factor RP in that paragraph is the percentage calculated in accordance with the formula:

where:

P   is the percentage referred to in that definition; and

D   is the number of days included in that part of a year.

Insert in subsection (3) 'then, except where subsection 223 (3) or 224   (3) applies' after 'exceeds 30 years'

Omit subsection (4)

69

Omit paragraph (2) (a), substitute the following paragraph:

  '(a)   an amount equal to:

  (i)   3½ times the person's accumulated basic contributions, together with the amount of his or her accumulated supplementary contributions (if any); or

  (ii)   where the person is a person in relation to whom sections 119H and 119J of the superseded Act applied, the sum of:

  (A)   the amount (in this paragraph referred to as the relevant amount ) paid in respect of the person to the Superannuation Board or Commissioner under section 119J of the superseded Act together with the amount of interest that would be payable in respect of the relevant amount if it were to be deemed to be an amount of basic contributions paid by the person under this Act on his or her first day of service;

  (B)   an amount equal to 3½ times the amount that would be the amount of the person's accumulated basic contributions if the amount paid into the Fund in respect of the person under subsection 180 (4) had been reduced by an amount equal to so much of the relevant amount as was paid by the Superannuation Board to the existing Fund, or by the Commissioner to the Fund, in accordance with section 119J of the superseded Act; and

  (C)   the amount of the person's accumulated supplementary contributions (if any); or'

70

Omit subsections (2), (3) and (4), substitute the following subsection:

  '(2)   The annual rate of pension to which a person to whom this section applies is entitled is an amount per annum calculated in accordance with the formula:

where:

A is:

  (a)   except where paragraph (b) applies   -- an amount equal to 70 percent of that person's final annual rate of salary; or

  (b)   where the person is a person to whom section 223 or 224 applies   -- an amount equal to the annual rate of the pension to which the person would be entitled under subsection 223 (3) or 224 (3), as the case may be, if the period of prospective service of the person were not less than 20 years and the person were entitled to invalidity benefit by reason of subsection 66 (1) and did not make an election under section 68 or 69.

F is such factor as, having regard to the number of complete years included in the person's period of contributory service, is applicable in accordance with Schedule 7 or, in a case to which subsection (3) applies, the substitute factor specified in that subsection.

  '(3)   If the period of contributory service of the person consists of a number of complete years and a part of a year, the substitute factor referred to in the definition of factor F in subsection (2) is the factor calculated in accordance with the formula:

where:

F is the factor referred to in subsection (2); and

D is the number of days included in that part of a year.'.

71

Omit subsections (2), (3) and (4), substitute the following subsection:

  '(2)   The annual rate of pension to which a person to whom this section applies is entitled is an amount per annum calculated in accordance with the formula:

where:

A is:

  (a)   except where paragraph (b) applies   -- an amount equal to 50 percent of that person's final annual rate of salary; or

  (b)   where the person is a person to whom section 223 or 224 applies   -- an amount equal to the annual rate of the pension to which the person would be entitled under subsection 223 (3) or 224 ((3), as the case may be, if the period of prospective service of the person were not less than 20 years and the person were entitled to invalidity benefit by reason of subsection 66 (1) and made an election under section 68.

F is such factor as, having regard to the number of complete years included in the person's period of contributory service, is applicable in accordance with Schedule 7 or, in a case to which subsection (3) applies, the substitute factor specified in that subsection.

  '(3)   If the period of contributory service of the person consists of a number of complete years and a part of a year, the substitute factor referred to in the definition of factor F in subsection (2) is the factor calculated in accordance with the formula:

where:

F is the factor referred to in subsection (2); and

D is the number of days included in that part of a year.'.

72

Omit paragraph (2) (a), substitute the following paragraph:

  '(a)   an amount equal to:

  (i)   3½ times the person's accumulated basic contributions, together with the amount of his or her accumulated supplementary contributions (if any); or

  (ii)   where the person is a person in relation to whom sections 119H and 119J of the superseded Act applied, the sum of:

  (A)   the amount (in this paragraph referred to as the relevant amount ) paid in respect of the person to the Superannuation Board or Commissioner under section 119J of the superseded Act together with the amount of interest that would be payable in respect of the relevant amount if it were to be deemed to be an amount of basic contributions paid by the person under this Act on his or her first day of service;

  (B)   an amount equal to 3½ times the amount that would be the amount of the person's accumulated basic contributions if the amount paid into the Fund in respect of the person under subsection 180 (4) had been reduced by an amount equal to so much of the relevant amount as was paid by the Superannuation Board to the existing Fund, or by the Commissioner to the Fund, in accordance with section 119J of the superseded Act; and

  (C)   the amount of the person's accumulated supplementary contributions (if any); or'

73

Omit paragraph (2) (a), substitute the following paragraph:

  '(a)   an amount equal to:

  (i)   3½ times the person's accumulated basic contributions, together with the amount of his or her accumulated supplementary contributions (if any); or

  (ii)   where the person is a person in relation to whom sections 119H and 119J of the superseded Act applied, the sum of:

  (A)   the amount (in this paragraph referred to as the relevant amount ) paid in respect of the person to the Superannuation Board or Commissioner under section 119J of the superseded Act together with the amount of interest that would be payable in respect of the relevant amount if it were to be deemed to be an amount of basic contributions paid by the person under this Act on his or her first day of service;

  (B)   an amount equal to 3½ times the amount that would be the amount of the person's accumulated basic contributions if the amount paid into the Fund in respect of the person under subsection 180 (4) had been reduced by an amount equal to so much of the relevant amount as was paid by the Superannuation Board to the existing Fund, or by the Commissioner to the Fund, in accordance with section 119J of the superseded Act; and

  (C)   the amount of the person's accumulated supplementary contributions (if any); or'

74

Omit from subsection (6) 'or 108 (1)', substitute ', 108 (1) or 229   (1)'

76

Omit the section, substitute the following section:

' 76   Cancellation of invalidity pension   -- subsequent entitlement

  '(1)   Upon an existing invalidity pensioner becoming an eligible employee, his or her entitlement to a relevant pension is, by force of this subsection, cancelled.

  '(2)   Where an eligible employee referred to in subsection (1) ceases to be an eligible employee before attaining his or her maximum retiring age by reason of death or retirement on the ground of invalidity, the annual rate of any pension that becomes payable under this Act to or in respect of the person upon or after his or her so ceasing to be an eligible employee shall be not less than:

  (a)   in the case of pension payable to the person:

  (i)   the rate at which the relevant pension referred to in subsection (1) would have been payable to the person if he or she had not become an eligible employee; or

  (ii)   if a lesser rate is applicable in relation to the person under the regulations   -- that lesser rate; and

  (b)   in the case of pension payable in respect of the person:

  (i)   the rate at which that pension would have been payable in respect of the person if he or she had not become an eligible employee; or

  (ii)   if a lesser rate is applicable in relation to the person under the regulations   -- that lesser rate.

  '(3)   If:

  (a)   a person's entitlement to a relevant pension has, whether before or after the commencement of this subsection, been cancelled under subsection (1) upon the person's becoming an eligible employee; and

  (b)   the person so became an eligible employee as a result of having been appointed to an office or position on probation; and

  (c)   after that commencement the person ceases to be an eligible employee before attaining the person's maximum retiring age; and

  (d)   the person so ceased to be an eligible employee as a result of the appointment not being confirmed because the person had a physical or mental condition;

the person is entitled to a pension, and subsection (2) applies, for the purpose of calculating the annual rate of that pension, as if the person had so ceased to be an eligible employee by reason of retirement on the ground of invalidity.'.

77

Omit from subsection (1) 'again'

Omit paragraph (2) (a), substitute the following paragraph:

  '(a)   if the annual rate of his or her salary is, at that time, not less than one half of the annual rate of his or her retirement salary   -- an amount per annum ascertained in accordance with the formula

where:

A is the amount of the non-contributory portion (within the meaning of the superseded Act) of the annual rate of the relevant pension to which the person became entitled on his or her previous entitlement day.

B is an amount per annum equal to the annual amount of his or her salary for the purposes of section 20 of the superseded Act immediately before his or her previous entitlement day.

C is an amount per annum equal to the annual rate of his or her retirement salary; and

D is an amount per annum equal to his or her annual rate of salary; or'

Omit from subsection (5) 'his annual rate of salary immediately before he last ceased to be an eligible employee', substitute 'the annual amount of his or her salary for the purposes of section 20 of the superseded Act immediately before his or her previous entitlement day'

Omit from subsection (7) 'again'

Omit from subsection (8) 'again'

78

Insert in paragraph (2) (a) 'or subsection 223 (3) or 224 (3)' after 'section 68'

80

Omit from paragraph (1) (b) 'or under Division 3 of Part IX', substitute ', under Division 3 of Part IX or under Division 9 of Part   XII'

Omit subsections (2) and (3), substitute the following subsections:

  '(2)   Where:

  (a)   a person who is an existing invalidity pensioner becomes an eligible employee; and

  (b)   the person:

  (i)   subsequently ceases to be an eligible employee otherwise than because of death; and

  (ii)   does not at that time become entitled to benefit under Division 1, 2 or 4 of this Part, under Division 3 of Part IX or under Division 9 of Part XII;

then, subject to subsection (3), the person is entitled to a lump sum benefit of an amount equal to the difference between:

  (c)   the amount of the person's accumulated contributions; and

  (d)   the amount paid to the Fund in respect of the person under subsection 180 (4).

  '(3)   A person to whom subsection (2) applies is not entitled to any benefit under this section if the amount referred to in paragraph (2) (d) in relation to the person is equal to or exceeds the person's accumulated contributions.'

81

Insert in paragraph (1) (a) 'or subsection 225 (2)' after 'section   82'

Omit from paragraph (1) (a) 'that section', substitute 'section 82'

Omit paragraph (1) (b), substitute the following paragraph:

  '(b)   if the spouse makes an election under section 83   -- to spouse's pension in accordance with section 83 or subsection 225 (2) and a lump sum benefit in accordance with section 83; or'

Omit subsection (4)

82

Insert in subsection (1) ', not being a deceased prescribed eligible employee (within the meaning of section 225),' after 'employee'

Omit from subsection (2) 'section 67', substitute 'this Act'

Omit from subsection (2) 'in accordance with that section', substitute 'by virtue of subsection 66 (1) and had not made an election under section 68 or 69'

83

Omit from subsection (2) 'subsection (1) of this section', substitute 'subsection (1) then, except where subsection 225 (2) applies'

Omit from subsection (2) 'section 68', substitute 'this Act'

Insert in subsection (2) 'by virtue of subsection 66 (1)' after 'invalidity benefit'

Omit from subsection (2) 'that section', substitute 'section 68'

84

Insert in subsection (1) 'or subsection 225 (2)' after 'section 82'

89

Insert in paragraph (1) (a) 'or subsection 225 (3)' after 'section 90'

Omit subsection (2)

90

Omit from subsection (1) 'subsection (2) of this section', substitute 'subsection (2) and except where subsection 225 (3) applies'

Insert in subsection (1) 'or Division 9 of Part XII' after 'section 56'

93

Insert in paragraph (1) (a) 'or subsection 225 (4)' after 'section 94'

Insert in subsection (2) 'or subsection 225 (5)' after 'section 96'

94

Omit from subsection (1) 'subsection (2) of this section', substitute 'subsection (2) and except where subsection 225 (4) applies'

96

Omit from subsection (1) 'subsection 93 (2)', substitute 'subsection 93 (2) then, except where subsection 225 (5) applies'

96A

Omit '95 (2) or 96 (3)' from paragraphs (a), (b) and (e), substitute '95 (2), 96 (3) or 225 (5A)'

96B

Omit from paragraph (1) (a) '90', substitute '90, or subsection 225 (2) or (3)'

Omit from paragraph (1) (a) '96', substitute '96, or subsection 225 (4) or (5)'

Omit '94 or 96' from paragraph (2) (a), substitute '94, 96 or 225'

97

Add at the end of paragraph (1) (a) 'and' Omit paragraph (1) (b)

Insert in subsection (4) 'or Division 9 of Part XII' after 'section 56'

98

Add at the end of paragraph (1) (a) 'and'

Omit paragraph (1) (b)

Omit from paragraph (4) (a) 'section 67', substitute 'this Act'

Omit from paragraph (4) (a) 'pension in accordance with that section', substitute 'benefit by virtue of subsection 66 (1) and had not made an election under section 68 or 69'

Omit from paragraph (4) (b) 'section 68', substitute 'this Act'

Insert in paragraph (4) (b) 'by virtue of subsection 66 (1)' after 'invalidity pension' (last occurring)

Omit from paragraph (4) (b) 'that section', substitute 'section 68'

99

Omit from paragraph (1) (b) 'but not less than one year'

101

Omit paragraph (1) (c)

102

Insert in subsection (3) 'or Division 9 of Part XII' after 'section 56'

103

Insert in paragraph (1) (a) 'or subsection 225 (2)' after 'section 82 or 83'

Omit from paragraph (3) (a) 'section 67', substitute 'this Act'

Omit from paragraph (3) (a) 'pension in accordance with that section', substitute 'benefit by virtue of subsection 66 (1) and had not made an election under section 68 or 69'

Omit from paragraph (3) (b) 'section 68', substitute 'this Act'

Insert in paragraph (3) (b) 'by virtue of subsection 66 (1)' after 'invalidity benefit'

109AB

In subsections (1) and (4), insert 'of this Part or Division 9 of Part XII' after 'Division 1, 2, 3 or 3A' (wherever occurring)

110

Insert in subsections (1), (2) and (3) 'of this Part or Division 9 of Part XII' after Division 1, 2, 3 or 3A (wherever occurring)

Insert in subsection (15) 'or Division 9 of Part XII' after '108'

110AB

Omit from subparagraph (1) (a) (i) '86 or 90', substitute '86, 90 or 225'

Omit from paragraph (1) (b) '94 or 96', substitute '94, 96 or 225'

111

Insert in subsection (1) 'or Division 9 of Part XII' after 'Part VI'.

Omit subsection (2), substitute the following subsection:

  '(2)   If the total amount of the benefit or benefits (whether paid by way of instalments of a pension or as a lump sum or lump sums, or both) paid to or in respect of a person who has been an eligible employee (being a person who was, immediately before becoming an eligible employee, an existing invalidity pensioner) is, at a time when no further benefit is payable under this Act to or in respect of the person, less than the relevant amount in relation to the person, an amount equal to the difference is to be paid to:

  (a)   the person; or

  (b)   if the person has died:

  (i)   the person's legal personal representative; or

  (ii)   if no legal personal representative can be found   -- any individual or individuals that the Board determines.'.

Omit subsections (4), (5), (6) and (7), substitute the following subsection:

  '(4)   In subsection (2), a reference to the relevant amount in relation to a person is a reference to the amount by which the sum of:

  (a)   the total of the person's accumulated contributions, and the accumulated employer contributions (if any) in respect of the person, as at the time when the person ceased to be an eligible employee; and

  (b)   if a top-up benefit is or was calculated in respect of the person under Part VIAA but the amount of the top-up benefit is nil   -- the amount that would have been the top-up benefit if the person had been entitled to benefits under section 80;

exceeds the amount paid to the fund in respect of the person under subsection 180 (4).'.

115

Insert in subsection (4) (paragraph (a) of the definition of orphan benefit ) 'or section 231' after 'Division 4 of Part VI'

149

Insert in paragraph (a) ', paragraph 223 (3) (a) or 224 (3) (a) or subparagraph 229 (2) (b) (i)' after 'section 67'

Insert in paragraph (a) ', paragraph 223 (3) (b) or 224 (3) (b) or subparagraph 229 (2) (b) (ii), as the case may be,' after 'section 68'

Insert in paragraph (c) 'or paragraph 225 (2) (a) or 229 (2) (c)' after 'section 82'

Insert in paragraph (c) 'or paragraph 225 (2) (b) or 229 (2) (d), as the case may be,' after 'section 83'

Insert in paragraph (e) ', subsection 225 (5) or paragraph 229 (2) (g)' after 'section 96' (first occurring)

Insert in paragraph (e) 'or paragraph 223 (3) (a) or 224 (3) (a)' after 'section 67 or 70'

Insert in paragraph (e) ', subsection 225 (5) or paragraph 229 (2) (h), as the case may be,' after 'section 96' (last occurring)

Insert in paragraph (e) 'or paragraph 223 (3) (b) or 224 (3) (b)' after 'section 68 or 71'

Insert in paragraphs (j) and (k) 'or paragraph 223 (3) (a) or 224 (3) (a)' after 'section 67 or 70'

Insert in paragraphs (j) and (k) 'or paragraph 223 (3) (b) or 224 (3) (b)' after 'section 68 or 71'

184

Omit subsection (1), substitute:

(a)   with effect until the expiration of 23 April 1978, the following subsection:

  '(1)   Section 16 does not apply to a person who, immediately before becoming an eligible employee, was an existing invalidity pensioner.'; and

(b)   with effect from and including 24 April 1978, the following subsection:

  '(1)   This section applies to a person who, immediately before becoming an eligible employee, was an existing invalidity pensioner.'

Omit subsections (2) and (2A)

Omit subsection (3), substitute, with effect until the expiration of 23   April 1978, the following subsection:

  '(3)   Where:

  (a)   an eligible employee who, immediately before becoming an eligible employee, was an existing invalidity pensioner has ceased to be an eligible employee by reason of death or retirement on the ground of invalidity;

  (b)   his or her period of contributory service is less than 20 years and, at the time of ceasing to be an eligible employee, the person had not attained his or her maximum retiring age; and

  (c)   the Commissioner is satisfied:

  (i)   that, at or in connection with a medical examination which the person was required to undergo by virtue of section 5 of the superseded Act, he or she failed to furnish any information as required or furnished false information; and

  (ii)   that, if the person had not failed to furnish that information or had not furnished false information, he or she would, immediately before his or her previous entitlement day, have been a contributor to the Provident Account established under the superseded Act because of a physical or mental condition or conditions which caused or substantially contributed to the death or incapacity which was the ground for his or her retirement on the ground of invalidity;

the Commissioner shall issue a benefit classification certificate specifying the condition or conditions referred to in subparagraph (c) (ii) and, for the purposes of this Act, the certificate shall be deemed to have been in force in respect of that person at the time of his or her death or retirement.'

Omit, with effect from and including 24 April 1978, subsection (3) as in force on that day

Omit, with effect from and including 24 April 1978, subsection (4) as in force on that day

Omit subsection (5) as in force on 24 April 1978, substitute:

(a)   with effect from and including 24 April 1978 until the expiration of 17 December 1986, the following subsection:

  '(5)   Where:

  (a)   a person who was an existing invalidity pensioner immediately before becoming an eligible employee ceases to be an eligible employee by reason of death or retirement on the ground of invalidity;

  (b)   the person's period of contributory service is less than 20 years and, on the day on which he or she ceases to be an eligible employee, the person has not attained his or her maximum retiring age; and

  (c)   the Commissioner is satisfied:

  (i)   that, at or in connection with a medical examination which the person underwent for the purposes of the superseded Act, the person failed to furnish any information as required or furnished false information; and

  (ii)   that, if the person had not failed to furnish that information or had not furnished that false information, there would have been deemed to be in force in respect of the person, immediately before his or her death or retirement, a benefit classification certificate in which there would have been specified the physical or mental condition or conditions which caused, or substantially contributed to, the death or retirement, or a physical or mental condition or conditions connected with such a condition or conditions;

the Commissioner shall issue in respect of the person a benefit classification certificate specifying the physical or mental condition or conditions of the person that, in the opinion of the Commissioner, would have been the physical or mental condition or conditions of the person specified in the benefit classification certificate that the Commissioner would have issued in respect of the person if:

  (iii)   the person had been a contributor to the Provident Account immediately before the commencing day; and

  (iv)   the person had not failed to furnish that information or had not furnished that false information;

and, for the purposes of this Act, the certificate shall be deemed to have been issued under subsection 16 (11) and to have been in force in respect of the person immediately before his or her death or retirement.'; and

(b)   with effect from and including 18 December 1986 until the end of 30 June 1990, subsection (5) as in force on 18   December 1986; and

(c)   with effect from and including 1 July 1990, subsection (5) as in force on and after that day.

After subsection (5), insert:

  '(5AA)   Subsection 91 (3) of the Superannuation Legislation Amendment Act 1990 has effect in relation to decisions made under this section as modified by the Superannuation (Existing Invalidity Pensioners) Regulations'.

Omit from subsection (5A) as in force on 18 December 1986, with effect from and including that day '(whether or not the person was, immediately before the commencing day, a contributor to the Provident Account)'

Omit from subsection (5B) as in force on 18 December 1986, with effect from and including that day 'commencing day', substitute 'person's first day of service'

Omit from subsection (5C) as in force on 18 December 1986, with effect from and including that day 'commencing day', substitute 'person's first day of service'

IX

Add at the end of Division 2 the following section:

' 130B   Additional lump sum benefit

    Where:

  (a)   upon a person ceasing to be an eligible employee, a lump sum benefit becomes payable to or in respect of the person under section 80 or 111; and

  (b)   the person is a person in relation to whom sections 119H and 119J of the superseded Act applied and in respect of whom the Superannuation Board or the Commissioner paid an amount to the Commonwealth in accordance with subsection 119J (8) of that Act;

there is payable to or in respect of the person an additional lump sum benefit of an amount equal to the total of:

  (c)   the amount, or part of the amount, referred to in paragraph   (b) that was payable to the person, whether or not he or she engaged in further employment, on the termination of the person's employment because of which subsection 119H   (1) of the superseded Act applied to the person; and

  (d)   the amount that would have accrued by way of interest on the amount worked out in accordance with paragraph (c) if the latter amount had been paid into the Fund on the later of:

  (i)   1 July 1976; or

  (ii)   the day on which the amount referred to in paragraph (b) was paid to the Commonwealth.

XII

Add at the end of the Part the following Division:

' Division 9   Benefits payable to or in relation to persons who, immediately before becoming eligible employees, were existing invalidity pensioners

' 222   Interpretation

  (1)   In this Division, unless the contrary intention appears:

period of previous service , in relation to a prescribed person, means the aggregate of:

  (a)   any periods that are, in relation to the person, prescribed periods of service under section 233; and

  (b)   the period commencing on the person's previous entitlement day and ending on the expiry of 30   June 1976.

prescribed amount , in relation to a prescribed person, means:

  (a)   except where paragraph (b) applies   -- the amount in dollars equal to the number of dollars in the salary of the person for the purposes of section 20 of the superseded Act on the day immediately before his or her previous entitlement day; or

  (b)   if, immediately before that day, subsection 20B   (1) of the superseded Act applied in relation to the person   -- the amount in dollars equal to the number of dollars in the salary of the person for the purposes of section 20 of the superseded Act immediately before subsection 20B (1) of that Act commenced or last commenced to apply in relation to the person.

prescribed person means a person who has once ceased to be, and has not again become, an eligible employee and who was, immediately before becoming an eligible employee, an existing invalidity pensioner.

  '(2)   In this Division:

  (a)   a reference to a unit of pension includes a reference to a fraction of a unit of pension but does not include a reference to a reserve unit of pension; and

  (b)   a reference to the number of units of pension for which a contributor was contributing or for which he or she was a contributor includes:

  (i)   a reference to any units of pension for which the contributor had completed payment of contributions; and

  (ii)   a reference to any units of pension in respect of which the whole or a part of his or her contributions had been deferred by virtue of section 33 of the Superannuation Act 1963 .

' 223   Annual rate of pension   -- certain prescribed pensions

  '(1)   This section applies to a prescribed person who, after becoming an employee for the purposes of the superseded Act, or, where the prescribed person became such an employee on more than one occasion, after last becoming such an employee:

  (a)   made an election under section 69 of the superseded Act;

  (b)   by virtue of subsection 100J (2), 107K (2), 110 (2) or 119K (2) of the superseded Act was at any time not required or permitted to contribute to the existing Fund in respect of units of pension; or

  (c)   was at any time required to contribute to the existing Fund in respect of units of pension in accordance with subsection 100J (3), 107K (3), 110 (3) or 119K (3) of the superseded Act.

  '(2)   Where a person, being a prescribed person to whom this section applies, is entitled to a standard age retirement pension by virtue of subsection 55 (1), the annual rate of that pension is an amount per annum equal to whichever is the greater of:

  (a)   the amount by which the annual rate of the standard age retirement pension to which, but for this subsection, the person would have been entitled exceeds an amount in dollars ascertained in accordance with the formula

; and

  (b)   the amount per annum of the standard age retirement pension that would be payable to the person if he or she were not a prescribed person but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3   (1) or a person who, immediately before the commencing day, was entitled to a relevant pension.

  '(3)   Where a person, being a prescribed person to whom this section applies, is entitled to invalidity benefit by virtue of subsection 66 (1), the annual rate of the pension to which the person is entitled is:

  (a)   if the person does not make an election under section 68 or 69   -- an amount per annum equal to whichever is the greater of:

  (i)   the amount by which the annual rate of the pension to which, but for this subsection, the person would have been entitled exceeds an amount in dollars ascertained in accordance with the formula ; and

  (ii)   the amount per annum of the invalidity pension that would be payable to the person if he or she were not a prescribed person but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1) or a person who, immediately before the commencing day, was entitled to a relevant pension; or

  (b)   if the person makes an election under section 68   -- an amount per annum equal to whichever is the greater of:

  (i)   the amount by which the annual rate of the pension to which, but for this subsection, the person would have been entitled exceeds an amount in dollars ascertained in accordance with the formula ; and

  (ii)   the amount per annum of the invalidity pension that would be payable to the person if he or she were not a prescribed person but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1) or a person who, immediately before the commencing day, was entitled to a relevant pension.

  '(4)   For the purpose of the application in relation to a prescribed person to whom this section applies of a formula in this section, A is:

  (a)   in the case of such a person who made an election under section 69 of the superseded Act   -- the number of units of pension that was determined for the purposes of that section to have been equivalent to the actuarial value, as at the date on which the person came under the superseded Act in pursuance of the election, of the benefits by way of pension or retiring allowance to which the person was then entitled by virtue of his or her rights under another Act or a State Act; or

  (b)   in the case of any other such person:

  (i)   except where subparagraph (ii) applies   -- the number of units of pension specified in the determination made by the Board in relation to the person under subsection 100J (2), 107K (2) or 110 (2) of the superseded Act, as the case may be; or

  (ii)   if subsection 119K (2) or (3) of the superseded Act applies in relation to the person   -- the sum of the number of units of pension specified in each of the determinations made by the Board in relation to the person under subsection 119K (2) of that Act.

'224   Annual rate of pension   -- prescribed person having certain aggregate of units of pension

  '(1)   This section applies to a prescribed person in relation to whom the number of units of pension ascertained in accordance with subsection 20 (2) of the superseded Act as it applied to the person immediately before his or her previous entitlement day exceeds the aggregate of:

  (a)   except where paragraph (b) applies   -- the number of units of pension for which the prescribed person was a contributor under the superseded Act immediately before that day and the number of non-contributory units of pension (if any) applicable in relation to the prescribed person under that Act immediately before that day; or

  (b)   where section 223 applies to the prescribed person   -- the total number of units of pension referred to in paragraph (a) and the number of units of pension referred to in paragraph 223 (4) (a) or subparagraph 223 (4) (b) (i) or (ii), as the case may be, in relation to the prescribed person.

  '(2)   Where a person, being a prescribed person to whom this section applies, is entitled to standard age retirement pension by virtue of subsection 55 (1), the annual rate of that pension is an amount per annum equal to whichever is the greater of:

  (a)   the amount by which the annual rate of the standard age retirement pension to which, but for this subsection, the person would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

  (b)   the amount per annum of the standard age retirement pension that would be payable to the person if he or she were not a prescribed person but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3   (1) or a person who, immediately before the commencing day, was entitled to a relevant pension.

  '(3)   Where a person, being a prescribed person to whom this section applies, is entitled to invalidity benefit by virtue of subsection 66 (1), the annual rate of the pension to which the person is entitled is:

  (a)   if the person does not make an election under section 68 or 69   -- an amount per annum equal to whichever is the greater of:

  (i)   the amount by which the annual rate of the pension to which, but for this subsection, the person would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

  (ii)   the amount per annum of the invalidity pension that would be payable to the person if he or she were not a prescribed person but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1) or a person who, immediately before the commencing day, was entitled to a relevant pension; or

  (b)   if the person makes an election under section 68   -- an amount per annum equal to whichever is the greater of:

  (i)   the amount by which the annual rate of the pension to which, but for this subsection, the person would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

  (ii)   the amount per annum of the invalidity pension that would be payable to the person if he or she were not a prescribed person but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1) or a person who, immediately before the commencing day, was entitled to a relevant pension.

  '(4)   For the purpose of the application in relation to a prescribed person to whom this section applies of a formula in this section:

A is the number of units by which the number of units of pension ascertained in accordance with subsection 20 (2) of the superseded Act as it applied in relation to the prescribed person immediately before his or her previous entitlement day exceeds:

  (a)   except where paragraph (b) applies   -- the total number of units of pension referred to in paragraph (1) (a); or

  (b)   where section 223 applies to the prescribed person   -- the aggregate of the total number of units of pension referred to in paragraph (1) (a) and the number of units of pension referred to in paragraph 223 (4) (a) or subparagraph 223 (4) (b) (i) or (ii), as the case may be, in relation to the prescribed person; and

B is:

  (a)   where that part of the person's period of contributory service commencing on the commencing day consists exactly of a number of complete years   -- the number of complete years included in that period; or

  (b)   where that part of the person's period of contributory service commencing on the commencing day consists of a number of complete years and a part of a year   -- the sum of:

  (i)   the number of complete years included in that period; and

  (ii)   the number of days in that part of a year divided by 365.

'225   Prescribed eligible employee   -- annual rate of spouse's pension or spouse's standard pension

  '(1)   In this section, prescribed eligible employee means an eligible employee, being an eligible employee who, immediately before becoming an eligible employee, was an existing invalidity pensioner, who:

  (a)   immediately before his or her previous entitlement day was a contributor to the existing Fund under Part III of the superseded Act; and

  (b)   elected under subsection 26 (3) of the superseded Act that section 26 of that Act should not apply to him or her.

  '(2)   Where the spouse of a deceased prescribed eligible employee is entitled to spouse's benefit by virtue of subsection 81 (1), the annual rate of spouse's pension to which the spouse is entitled is:

  (a)   if the spouse does not make an election under section 83 or 84   -- an amount per annum equal to whichever is the greater of:

  (i)   the amount by which the annual rate of the pension to which, but for this subsection, the spouse would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

  (ii)   the amount per annum of the spouse's pension that would be payable to the spouse if the deceased prescribed eligible employee had not been a prescribed eligible employee but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1) or a person who, immediately before the commencing day, was entitled to a relevant pension; or

  (b)   if the spouse makes an election under section 83   -- an amount per annum equal to whichever is the greater of:

  (i)   the amount by which the annual rate of the pension to which, but for this subsection, the spouse would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

  (ii)   the amount per annum of the spouse's pension that would be payable to the spouse if the deceased prescribed eligible employee had not been a prescribed eligible employee but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1) or a person who, immediately before the commencing day, was entitled to a relevant pension.

  '(3)   Where the spouse of a deceased prescribed eligible employee is entitled to spouse's standard pension by virtue of section 89, the annual rate of that pension is an amount per annum equal to whichever is the greater of:

  (a)   the amount by which the annual rate of the spouse's standard pension to which, but for this subsection, the spouse would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

  (b)   the amount per annum of the spouse's standard pension that would be payable to the spouse if the deceased prescribed eligible employee had not been a prescribed eligible employee but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1) or a person who, immediately before the commencing day, was entitled to a relevant pension.

  '(4)   Where:

  (a)   a pensioner to whom age retirement pension or early retirement pension is payable dies and is survived by a spouse; and

  (b)   before becoming entitled to the pension, the pensioner was a prescribed eligible employee;

the annual rate of spouse's standard pension payable to the spouse of the deceased pensioner is an amount per annum equal to whichever is the greater of:

  (c)   the amount by which the annual rate of the spouse's standard pension to which, but for this subsection, the spouse would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

  (d)   the amount per annum of the spouse's standard pension that would be payable to the spouse if the deceased pensioner had not been a prescribed eligible employee but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1) or a person who, immediately before the commencing day, was entitled to a relevant pension.

  '(5)   Where:

  (a)   a pensioner to whom invalidity pension is payable dies and is survived by a spouse; and

  (b)   before becoming entitled to that pension, the pensioner was a prescribed eligible employee;

the annual rate of a spouse's pension payable to the spouse of the deceased pensioner is:

  (c)   if the pensioner did not make an election under section 68 or 69   -- an amount per annum equal to whichever is the greater of:

  (i)   the amount by which the annual rate of the pension to which, but for this subsection, the spouse would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

  (ii)   the amount per annum of the spouse's pension that would be payable to the spouse if the deceased pensioner had not been a prescribed eligible employee but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1) or a person who, immediately before the commencing day, was entitled to a relevant pension; or

  (d)   if the pensioner made an election under section 68   -- an amount per annum equal to whichever is the greater of:

  (i)   the amount by which the annual rate of the pension to which, but for this subsection, the spouse would have been entitled exceeds an amount in dollars ascertained in accordance with the formula:

  (ii)   the amount per annum of the spouse's pension that would be payable to the spouse if the deceased pensioner had not been a prescribed eligible employee but had become on the commencing day an eligible employee other than an eligible employee referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1) or a person who, immediately before the commencing day, was entitled to a relevant pension.

  '(5A)   In spite of subsections (4) and (5), on each of the 7   pension pay days immediately following the death of a pensioner referred to in subsections 93 (1) and (2) spouse's pension is payable at the rate at which pension would have been payable on those days if the pensioner had survived.

  '(6)   For the purpose of the application in relation to a prescribed eligible employee of a formula in this section:

A is the aggregate of the number of units of pension for which the prescribed eligible employee was a contributor under the superseded Act immediately before his or her previous entitlement day and the number of non-contributory units of pension applicable in relation to the prescribed eligible employee under that Act immediately before his or her previous entitlement day; and

B is:

  (a)   where that part of the person's period of contributory service commencing on the commencing day consists exactly of a number of complete years   -- the number of complete years included in that period; or

  (b)   where that part of the person's period of contributory service commencing on the commencing day consists of a number of complete years and a part of a year   -- the sum of:

  (i)   the number of complete years included in that period; and

  (ii)   the number of days in that part of a year divided by 365.

'226   Application of sections 227 and 228

    Sections 227 and 228 apply to a prescribed person who was, immediately before his or her previous entitlement day, contributing under the superseded Act for units of pension at rates based on a retiring age of 60 years.

'227   Certain prescribed persons   -- annual rate of standard age retirement pension

  '(1)   Where a person, being a prescribed person to whom this section applies, is entitled to standard age retirement pension by virtue of subsection 55 (2), the annual rate of that pension is the amount per annum equal to the aggregate of:

  (a)   the amount per annum to which the person would be entitled in accordance with subsection 56 (4) if the person were not a prescribed person to whom this section applies; and

  (b)   the amount in dollars ascertained in accordance with the formula:

  '(2)   For the purpose of the application in relation to a prescribed person to whom this section applies of the formula in subsection (1):

A is the number of units of pension for which the person was, immediately before the person's previous entitlement day, contributing under the superseded Act at rates based on a retiring age of 60 years.

B is the number of complete years in the person's period of previous service.

C is:

  (a)   except where paragraph (b) applies   -- the number of complete years in the aggregate of:

  (i)   the person's period of previous service; and

  (ii)   the period that commenced on the commencing day and ended on the day on which the person attained the age of 59½ years; or

  (b)   where, before the commencing day:

  (i)   the person attained the age of 59½ years; or

  (ii)   the person completed payment of contributions for the units of pension for which the person was contributing at rates based on a retiring age of 60 years;

the number of complete years in the person's period of previous service.

D is such percentage as, having regard to the person's age on his or her last day of service and to the number of complete years in the person's period of contributory service, is applicable to the person in accordance with Schedule 9.

E is:

  (a)   except where paragraph (b) applies   -- the number of dollars in the prescribed amount in relation to the person; or

  (b)   if:

  (i)   the person became an employee for the purposes of the superseded Act on or after 14 December 1959;

  (ii)   the number of complete years, where the person ceased to be an eligible employee on attaining the age of 60 years, in his or her period of contributory service and any period during that period when the person was on leave of absence of a kind specified in section 228A is less than 20 years or, where the person ceased to be an eligible employee after attaining that age, the number of complete years in what would have been his or her period of contributory service if the person had ceased to be an eligible employee on attaining that age and any period during that period when the person was on leave of absence of a kind specified in section 228A is less than 20 years; and

  (iii)   the amount that is the prescribed amount in relation to the person is not less than $2,600;

the number of dollars in the sum of:

  (iv)   the first $2,600 included in the amount that is the prescribed amount in relation to the person; and

  (v)   the balance of that prescribed amount multiplied by the factor specified in column 2 of Schedule 10 opposite to the number of complete years specified in column 1 of that Schedule that is equal to the number of complete years, where the person ceases to be an eligible employee on attaining the age of 60 years, in his or her period of contributory service and any period during that period when the person was on leave of absence of a kind specified in section 228A or, where the person ceased to be an eligible employee after attaining that age, in what would have been his or her period of contributory service if the person had ceased to be an eligible employee on attaining that age and any period during that period when the person was on leave of absence of a kind specified in section 228A; and

F is:

  (a)   except where paragraph (b) applies   -- the number of units ascertained in accordance with the provisions of subsection 20 (2) of the superseded Act applicable, immediately before the person's previous entitlement day, in relation to the person; or

  (b)   if, immediately before that day, subsection 20B (1) of the superseded Act applied in relation to the person   -- the number of units as ascertained in accordance with the provisions of subsection 20 (2) of the superseded Act applicable in relation to the person immediately before subsection 20B (1) of the superseded Act commenced or last commenced to apply in relation to the person.

'228   Certain prescribed persons   -- annual rate of standard early retirement pension

  '(1)   Where a person, being a prescribed person to whom thi s section applies, is entitled to standard early retirement pension by virtue of section 59, the annual rate of that pension is the amount per annum equal to the aggregate of:

  (a)   the amount per annum to which the person would be entitled in accordance with section 60 if he or she were a prescribed person who was not, immediately before his or her previous entitlement day, contributing under the superseded Act for units of pension at rates based on a retiring age of 60 years; and

  (b)   the amount equal to the amount in dollars ascertained in accordance with the formula:

reduced by 3 â…“ % of that amount for each year, or part of a year, included in the period commencing on the day immediately following the person's last day of service and ending on the day on which the person will attain the age of 60 years.

  '(2)   For the purpose of the application in relation to a prescribed person to whom this section applies of the formula in paragraph (1) (b):

A , B and F have the same meanings respectively as in subsection 227 (2).

C is:

  (a)   except where paragraph (b) applies   -- the number of complete years equal to the aggregate of:

  (i)   the person's period of previous service; and

  (ii)   the period commencing on the commencing day and ending on the day on which the person will attain or has attained, as the case may be, the age of 59½ years; or

  (b)   where, before the commencing day:

  (i)   the person attained the age of 59½ years; or

  (ii)   the person completed payment of contributions for the units of pension for which the person was contributing at rates based on a retiring age of 60   years;

such number of complete years as is included in the person's period of previous service.

D is such percentage as would, if section 227 applied in relation to the person, be applicable to the person in accordance with Schedule 9 if the person's age on his or her last day of service had been 60 years; and

E is:

  (a)   except where paragraph (b) applies   -- the number of dollars in the prescribed amount in relation to the person; or

  (b)   if:

  (i)   the person became an employee for the purposes of the superseded Act on or after 14 December 1959;

  (ii)   the number of complete years in the period that is the aggregate of the person's period of contributory service, any period during that period when the person was on leave of absence of a kind specified in section 228A and the period commencing on the day immediately following the person's last day of service and ending on the day on which the person will, or but for his or her death would, attain the age of 60 years is less than 20 years; and

  (iii)   the amount that is the prescribed amount in relation to the person is not less than $2,600;

the number of dollars in the sum of:

  (iv)   the first $2,600 included in the amount that is the prescribed amount in relation to the person; and

  (v)   the balance of that prescribed amount multiplied by the factor specified in column 2 of Schedule 10 opposite to the number of complete years specified in column 1 of that Schedule that is equal to the number of complete years included in the aggregate period referred to in subparagraph (ii).

'228A   Definition of period of leave of absence   -- sections 227 and 228

    For the purposes of paragraph (b) of the definition of factor E in subsections 227 (2) and 228 (2) respectively, the following periods of absence are specified:

  (a)   a period of leave of absence without pay in respect of which subsection 51 (1) applies to the person referred to in the relevant paragraph;

  (b)   a period of absence from duty in respect of which subsection 51A (1) as in force before 1   July 1990 applies to the person;

  (c)   a period that is taken, under subsection 51A (5) as in force on and after 1 July 1990, to be a non-contributory period of service for that person;

  (d)   a period in respect of which the person was not required or permitted to pay contributions because of subsection 3 (3);

  (e)   a period in respect of which benefits did not accrue to the person because of section 55A.

'229   Annual rate of pension in certain cases

  '(1)   This section applies to:

  (a)   standard age retirement pension payable by virtue of subsection 55 (1);

  (b)   invalidity pension payable by virtue of subsection 66 (1);

  (c)   spouse's pension payable by virtue of subsection 81 (1);

  (d)   spouse's standard pension payable by virtue of section 89;

  (e)   spouse's standard pension payable by virtue of subsection 93 (1) in respect of a person to whom a pension referred to in paragraph (a) was payable immediately before his or her death; and

  (f)   spouse's pension payable by virtue of subsection 93 (2) in respect of a person to whom a pension referred to in paragraph (b) was payable immediately before his or her death.

  '(2)   Subject to subsection (3), where a pension to which this section applies becomes payable to or in respect of a person other than a person who, at any time after his or her first day of service, made an election under subsection 47 (2), the annual rate of that pension shall not be less than an amount per annum equal to:

  (a)   in the case of a pension referred to in paragraph (1) (a)   -- the amount in dollars ascertained in accordance with the formula ;

  (b)   in the case of a pension referred to in paragraph (1) (b):

  (i)   if the person does not make an election under section 68 or 69   -- the amount in dollars ascertained in accordance with the formula   91 (A + B) - 26B; or

  (ii)   if the person makes an election under section 68   -- the amount in dollars ascertained in accordance with the formula ;

  (c)   in the case of a pension referred to in paragraph (1) (c) that is payable to a spouse who has not made an election under section 83 or 84:

  (i)   if the pension would, but for this section, be payable in accordance with section 82   -- 67% of the amount in dollars ascertained in accordance with the formula   91 (A + B) - 26B; or

  (ii)   if the pension would, but for this section, be payable in accordance with subsection 225   (2)   -- 54% of that amount;

  (d)   in the case of a pension referred to in paragraph (1) (c) that is payable to a spouse who has made an election under section 83:

  (i)   if the pension would, but for this section, be payable in accordance with section 83   -- 67% of the amount in dollars ascertained in accordance with the formula ; or

  (ii)   if the pension would, but for this section, be payable in accordance with subsection 225   (2)   -- 54% of that amount;

  (e)   in the case of a pension referred to in paragraph (1) (d):

  (i)   if the pension would, but for this section, be payable in accordance with section 90   -- 67% of the amount in dollars ascertained in accordance with the formula ; or

  (ii)   if the pension would, but for this section, be payable in accordance with subsection 225 (3)   -- 54% of that amount;

  (f)   in the case of a pension referred to in paragraph (1)   (e):

  (i)   if the pension would, but for this section, be payable in accordance with section 94   -- 67% of the amount in dollars ascertained in accordance with the formula 65 (A + B); or

  (ii)   if the pension would, but for this section, be payable in accordance with subsection 225 (4)   -- 54% of that amount;

  (g)   in the case of a pension referred to in paragraph (1) (f) that is payable in respect of a person who did not make an election under section 68 or 69:

  (i)   if the pension would, but for this section, be payable in accordance with section 96   -- 67% of the amount in dollars ascertained in accordance with the formula
91 (A + B) - 26B; or

  (ii)   if the pension would, but for this section, be payable in accordance with subsection 225 (5)   -- 54% of that amount;

  (h)   in the case of a pension referred to in paragraph (1) (f) that is payable in respect of a person who made an election under section 68:

  (i)   if the pension would, but for this section, be payable in accordance with section 96   -- 67% of the amount in dollars ascertained in accordance with the formula 65 (A + B); or

  (ii)   if the pension would, but for this section, be payable in accordance with subsection 225   (5)   -- 54% of that amount.

  '(3)   If, at any time when a spouse's pension referred to in paragraph (1) (c), (d), (e) or (f) is payable in accordance with subsection (2) to the spouse of a person who has died and was, at the time of his or her death, an eligible employee or a retirement pensioner, there are children of that person who are eligible children, then, in the application of subsection (2) at that time to the spouse:

  (a)   any reference in that subsection to 67% shall be read as a reference to:

  (i)   where there is one eligible child   -- 78%;

  (ii)   where there are 2 eligible children   -- 89%; or

  (iii)   where there are 3 or more eligible children   -- 100%; and

  (b)   any reference in that subsection to 54% shall be read as a reference to:

  (i)   where there is one eligible child   -- 65%;

  (ii)   where there are 2 eligible children   -- 76%; or

  (iii)   where there are 3 or more eligible children   -- 87%.

  '(4)   For the purpose of the application in relation to a person to, or in respect of, whom a pension to which this section applies is payable of a formula in this section:

A is:

  (a)   except where paragraph (b) applies   -- the number of units of pension for which the person was a contributor under the superseded Act immediately before his or her previous entitlement day; or

  (b)   where the person was a contributor for the purposes of the superseded Act on 4   February 1976   -- the aggregate of the number of units of pension for which the person was a contributor on that day and the number of additional units of pension for which the person became eligible to contribute after that day; and

B is the number of non-contributory units of pension (if any) applicable in relation to the person under the superseded Act immediately before his or her previous entitlement day.

'230   Minimum annual rate of spouse's pension where eligible children

    If, at any time when spouse's pension is payable by virtue of a provision of this Act in respect of a person who has died and was, at the time of his or her death, an eligible employee or a retirement pensioner, there are children of that person who are eligible children, then, notwithstanding any other provision of this Act, the annual rate of that pension shall not be less than an amount per annum equal to the sum of:

  (a)   the amount per annum of spouse's pension that would be payable at that time in respect of the person if there were no eligible children; and

  (b)   an amount in dollars ascertained in accordance with the formula 208   ï‚´   A, where A is the number of eligible children in relation to that person at that time.

'231   Minimum annual rate of orphan pension

    Where, at any time, orphan pension is payable by virtue of a provision of this Act in respect of an eligible child or eligible children of a deceased eligible employee or a deceased pensioner, then, notwithstanding any other provision of this Act, the annual rate of the pension payable at that time in respect of that child or those children shall not be less than an amount per annum equal to the amount in dollars ascertained in accordance with the formula   520   ï‚´   A, where A is the number of children in respect of whom the pension is payable at that time.'

1

Omit Table 2, substitute the following:

TABLE 2

Rate of pension where contributory service less than 20   years

19

48

18

46

17

44

16

42

15

40

14

38

13

36

12

34

11

32

10 or less

30

Schedule

2

Omit the Schedule, substitute the following Schedule:

Schedule 2A   Early retirement benefit

(subsection 62 (2AA))

Fortnightly rate applicable to calculate benefit in respect of non-contributory units of pension

15

0.05

0.05

0.04

16

0.05

0.05

0.04

17

0.05

0.05

0.04

18

0.05

0.06

0.04

19

0.06

0.06

0.05

20

0.07

0.07

0.05

21

0.07

0.07

0.05

22

0.08

0.08

0.05

23

0.08

0.08

0.06

24

0.09

0.09

0.06

25

0.09

0.09

0.07

26

0.10

0.10

0.07

27

0.10

0.11

0.08

28

0.11

0.12

0.09

29

0.12

0.13

0.10

30

0.13

0.14

0.11

31

0.14

0.15

0.12

32

0.15

0.16

0.13

33

0.16

0.17

0.14

34

0.17

0.18

0.15

35

0.18

0.19

0.16

36

0.19

0.20

0.17

37

0.20

0.22

0.18

38

0.22

0.24

0.20

39

0.24

0.26

0.22

40

0.26

0.28

0.24

41

0.28

0.30

0.26

42

0.30

0.32

0.28

43

0.32

0.34

0.30

44

0.34

0.37

0.32

45

0.37

0.40

0.35

46

0.40

0.43

0.38

47

0.43

0.46

0.41

48

0.47

0.50

0.45

49

0.52

0.55

0.50

50

0.57

0.60

0.55

51

0.62

0.66

0.60

52

0.68

0.72

0.66

53

0.75

0.80

0.74

54

0.84

0.89

0.83

55

0.94

1.00

0.93

56

1.06

1.12

1.06

57

1.22

1.29

1.21

58

1.41

1.48

1.41

59

1.67

1.75

1.68

60

2.02

2.12

2.05

61

2.55

2.67

2.60

62

3.42

3.57

3.50

63

5.15

5.36

5.28

64

10.29

10.65

10.48

65

10.95

11.32

11.06

Schedule

4

Omit the Schedule, substitute the following Schedule:

Schedule 4   Invalidity pension

(subsections 67 (2) and 68 (2))

Rate of pension where prospective service
less than 20 years

19

67.2

48

18

64.4

46

17

61.6

44

16

58.8

42

15

56.0

40

14

53.2

38

13

50.4

36

12

47.6

34

11

44.8

32

10 or less

42.0

30

5, 6

Omit

8

Omit

9

Add at the end of the Act the following Schedules:

Schedule 9   Standard age retirement pension of prescribed person

(subsections 227 (2) and 228 (2))

Percentage applicable in calculating pension

60

61

62

63

64

30 or less

45.000

46.000

47.000

48.000

49.000

31

45.225

46.230

47.235

48.240

49.245

32

45.450

46.460

47.470

48.480

49.490

33

45.675

46.690

47.705

48.720

49.735

34

45.900

46.920

47.940

48.960

49.980

35

46.125

47.150

48.175

49.200

50.225

36

46.350

47.380

48.410

49.440

50.470

37

46.575

47.610

48.645

49.680

50.715

38

46.800

47.840

48.880

49.920

50.960

39

47.025

48.070

49.115

50.160

51.205

40 or more

47.250

48.300

49.350

50.400

51.450

Schedule

10

Schedule 10   Standard age retirement pension of prescribed person

(subsections 227 (2) and 228 (2))

Factor applicable in calculating pension

19

.96

18

.92

17

.88

16

.84

15

.80

14

.76

13

.72

12

.68

11

.64

10 or less

.60

Column 1

Column 2

Column 3

Item No.

Number of section under Division 6

Number of section under Division 10

1

193

232

2

194

233

3

195

234

Column 1

Column 2

Column 3

Column 4

Item No.

Provision in Division 6 where specified

Provision of Division 6 specified

Reading of provision under Division 10

1

paragraph 195 (1) (b)

section 194

section 233

2

paragraph 195 (2) (e)

paragraph 194 (1) (m) or (n)

paragraph 233 (1) (m) or (n)

Year and
number

Date of notification
in Gazette

Date of
commencement

Application, saving or
transitional provisions

1988 No. 275

15 Nov 1988

1 July 1976

1991 No. 192

28 June 1991

1 July 1990

--

1992 No. 267

26 Aug 1992

2 Sept 1991

--

1993 No. 347

17 Dec 1993

18 Dec 1992

--

1996 No. 101

20 June 1996

Rr. 4.1, 4.2, 4.3 and 4.5: 23 June 1995
R. 4.4: 1 July 1995
Remainder: 20 June 1996

--

ad. = added or inserted       am. = amended       rep. = repealed       rs. = repealed and substituted

Provision affected

How affected

R. 1 .................

am. 1996 No. 101

Schedule 1

Heading to Schedule 1 ....

rs. 1991 No. 192; 1992 No. 267

Schedule 1 ............

am. 1991 No. 192; 1992 No. 267; 1993 No. 347; 1996 No.   101

s. 3 ...............

am. 1991 No. 192; 1992 No. 267;1996 No. 101

s. 7A .............

am. 1991 No. 192

s. 55 ..............

am. 1991 No. 192

s. 56 ..............

am. 1991 No. 192; 1992 No. 267

s. 59 ..............

am. 1992 No. 267

s. 62 ..............

am. 1991 No. 192; 1992 No. 267

rs. 1996 No. 101

s. 67 ..............

am. 1991 No. 192; 1992 No. 267

s. 68 ..............

am. 1991 No. 192; 1992 No. 267

s. 69 ..............

am. 1991 No. 192

s. 70 ..............

am. 1991 No. 192

s. 71 ..............

am. 1991 No. 192

s. 72 ..............

am. 1991 No. 192

s. 73 ..............

am. 1991 No. 192

s. 76 ..............

am. 1996 No. 101

s. 96A ............

ad. 1991 No. 192

s. 96B ............

ad. 1991 No. 192

s. 109AB ..........

ad. 1992 No. 267

s. 110 .............

am. 1992 No. 267

s. 111 .............

am. 1991 No. 192; 1992 No. 267

rs. 1996 No. 101

s. 115 .............

rs. 1992 No. 267

s. 184 .............

am. 1991 No. 192; 1992 No. 267

s. 130B ............

am. 1991 No. 192; 1993 No. 347

s. 223 .............

am. 1991 No. 192

s. 224 .............

am. 1991 No. 192

s. 225 .............

am. 1991 No. 192

s. 227 .............

am. 1991 No. 192

s. 228 .............

am. 1991 No. 192; 1992 No. 267

s. 228A ............

ad. 1991 No. 192

am. 1996 No. 101

Schedule 2A

Heading to Schedule 2A ...

rs. 1992 No. 267