Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) Where:
(a) a person has ceased to be an eligible employee:
(i) by reason of early retirement; or
(ii) in circumstances that entitle him to age retirement pension; and
(b) on the relevant day the person performed duties or work in respect of the performance of which an allowance of a prescribed kind has been paid or is payable to him and that allowance was taken to be payable to the person on a regular basis by reason only that a certificate in respect of the person had been given by the Commissioner under subregulation 6(2);
then, for the purposes of the definition of final annual rate of salary in subsection 3(1) of the Act, the annual rate of salary of that person on the relevant day shall be an amount equal to the amount per annum that would, for the purposes of the Act, have been the annual rate of salary of the person on that day if the certificate referred to in paragraph (b) had not been given.
(2) In this regulation, relevant day , in relation to a person who has ceased to be an eligible employee, means:
(a) except where paragraph (b) applies--his last day of service; or
(b) if his final annual rate of salary is ascertained by reference to the annual rate of salary payable to him on a day other than his last day of service--that other day.