Commonwealth Consolidated Regulations

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SUPERANNUATION (CSS) SALARY REGULATIONS 1978 - REG 19

Variation of salary with retrospective effect

  (1)   Where:

  (a)   after an anniversary of the birth of a person who is, or has ceased to be, an eligible employee, the annual rate of salary of the person on that anniversary is varied; and

  (b)   section   47 of the Act does not apply in relation to the annual rate of salary of the person on that anniversary;

then, for the purposes of section   46 of the Act, the annual rate of salary of the person on that anniversary shall be an amount equal to the amount per annum that, but for that variation, would have been his annual rate of salary on that anniversary.

  (2)   Where:

  (a)   after an anniversary of the birth of a person who is, or has ceased to be, an eligible employee, the annual rate of salary of the person on that anniversary is varied;

  (b)   section   47 of the Act applied in relation to the annual rate of salary of the person on that anniversary; and

  (c)   the annual rate of salary as varied of the person on that anniversary is higher than the annual rate of salary that, but for that variation, would, in accordance with section   47 of the Act, be deemed to be his annual rate of salary on that anniversary;

then, for the purposes of section   46 of the Act, the annual rate of salary of the person on that anniversary shall be an amount per annum equal to the annual rate of salary that, but for that variation, would, in accordance with section   47 of the Act, be deemed to have been payable to the person on that anniversary.

  (3)   Where:

  (a)   subsection   47(1) of the Act applies in relation to the annual rate of salary of a person (being a person who is, or has ceased to be, an eligible employee) on an anniversary of his birth (in this subregulation referred to as the relevant anniversary ); and

  (b)   after the relevant anniversary, the highest annual rate of salary that was payable to the person on any day during the period commencing on the anniversary of his birth last preceding the relevant anniversary and ending on the day immediately preceding the relevant anniversary is varied;

then, for the purposes of section   46 of the Act, the annual rate of salary of the person on any day during that period on which salary was payable to him at that highest rate shall be an amount equal to the amount per annum that, but for that variation, would have been his annual rate of salary on that day.

  (4)   Where:

  (a)   a person who is, or has ceased to be, an eligible employee has made an election under subsection   47(2) of the Act by virtue of a decrease in his annual rate of salary;

  (b)   subsection   47(3) of the Act applies in relation to the annual rate of the salary of the person on the anniversary of his birth next following the date of the decrease; and

  (c)   after that anniversary, the highest annual rate of salary that was payable to the person on any day during the period commencing on the date of the decrease and ending on the day immediately preceding that anniversary is varied;

then, for the purposes of section   46 of the Act, the annual rate of salary of the person on any day during that period on which salary was payable to him at that highest rate shall be an amount equal to the amount per annum that, but for that variation, would have been his annual rate of salary on that day.

  (5)   Where:

  (a)   a person who is, or has ceased to be, an eligible employee has made an election under subsection   47(2) of the Act by virtue of a decrease in his annual rate of salary;

  (b)   subsection   47(4) of the Act applies in relation to the annual rate of the salary of the person on the anniversary of his birth last preceding the date of the decrease; and

  (c)   after the date of the election, the annual rate of the salary that was payable to the person on the date of the decrease is varied;

then, for the purposes of subsection   47(4) of the Act, the annual rate of salary of the person on the date of the decrease shall be an amount equal to the amount per annum that, but for that variation, would have been his annual rate of salary on that date.



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