Commonwealth Numbered Acts

SUPERANNUATION ACT 1976 No. 31, 1976 - SECT 132

132. (1) For the purposes of the application of this Division in relation to a
person who has ceased to be an eligible employee, the following periods are
periods of eligible employment:-

   (a)  the person's period of contributory service;

   (b)  subject to sub-sections (2) and (3), a period of employment of the
        person by the Commonwealth, by the Administration of a Territory or by
        an authority or other body, being-

        (i)    a body corporate incorporated for a public purpose by an Act,
               regulations made under an Act or a law of a Territory;

        (ii)   an authority or body, not being a body corporate, established
               for a public purpose by, or in accordance with, the provisions
               of an Act, regulations made under an Act or a law of a
               Territory;

        (iii)  a company or other body corporate incorporated under a law of a
               State or Territory, being a body corporate in which the
               Commonwealth has a controlling interest; or

        (iv)   an authority or body established, whether by or in accordance
               with the provisions of an Act, regulations made under an Act or
               a law of a Territory or otherwise, and whether a body corporate
               or not, being an authority or body which is financed in whole
               or in substantial part, either directly or indirectly, by
               moneys provided by the Commonwealth;

   (c)  subject to sub-section (4), a period of employment (whether within or
        outside Australia) of the person during which he was a member of a
        superannuation scheme under which, upon termination of that
        employment-

        (i)    a lump sum that was based, or included an amount that was
               based, wholly upon contributions by the employer under the
               scheme or partly upon such contributions and partly upon
               contributions under the scheme by the person was paid to or in
               respect to the person;

        (ii)   a pension that was based, or included an amount that was based,
               wholly upon contributions by the employer under the scheme or
               partly upon such contributions and partly upon contributions
               under the scheme by the person became payable to the person; or

        (iii)  benefits, whether by way of a lump sum or of a pension, that
               were payable at a future time and were based, or included an
               amount or amounts based, wholly upon contributions by the
               employer under the scheme or partly upon such contributions and
               partly upon contributions under the scheme by the person became
               applicable in respect of the person; and

   (d)  subject to sub-section (5), a period of employment of the person
        during which he was a contributor to a State Superannuation Fund.

(2) Paragraph (1) (b) does not apply in relation to a period of employment of
a person that terminated before 25 May 1971 unless, before the expiration of 3
months after the termination of that employment, the person became employed in
other employment that is eligible employment.

(3) Paragraph (1) (b) does not apply in relation to a period of employment of
a person that terminated after 25 May 1971 unless-

   (a)  a lump sum that was based, or included an amount based, wholly upon
        contributions by his employer under a superannuation scheme applicable
        in relation to that employment or partly upon such contributions and
        partly upon contributions under the scheme by the person was paid to
        the Commissioner in accordance with paragraph 128 (1) (a);

   (b)  a pension that was based, or included an amount based, wholly upon
        contributions by his employer under a superannuation scheme applicable
        in relation to that employment or partly upon such contributions and
        partly upon contributions under the scheme by the person became
        payable to him;

   (c)  benefits, whether by way of a lump sum or of a pension, that were
        payable at a future time and were based, or included an amount or
        amounts based, wholly upon contributions by his employer under a
        superannuation scheme applicable in relation to that employment or
        partly upon such contributions and partly upon contributions under the
        scheme by the person became applicable in respect of him; or

   (d)  before the expiration of 3 months after the termination of that
        employment he became employed in other employment that was eligible
        employment and-

        (i)    a lump sum of a kind referred to in paragraph (a) did not
               become payable to or in respect of him in relation to the
               first-mentioned employment and he was not entitled to make an
               election or choice, exercise an option or do any other act or
               thing as a result of which such a lump sum would have become so
               payable;

        (ii)   a pension of a kind referred to in paragraph (b) did not become
               payable to or in respect of him in relation to the
               first-mentioned employment and he was not entitled to make an
               election or choice, exercise an option or do any other act or
               thing as a result of which such a pension would have become so
               payable; and

        (iii)  benefits of a kind referred to in paragraph (c) did not become
               applicable in respect of him in relation to the first-mentioned
               employment and he was not entitled to make an election or
               choice, exercise an option or do any other act or thing as a
               result of which any such benefits would have become so
               applicable.

(4) Paragraph (1) (c) does not apply in relation to a period of employment of
a person by reason of the operation of sub-paragraph (1) (c) (i) of this
section unless an amount equal to the lump sum referred to in that
sub-paragraph, or an amount that included an amount based upon that lump sum,
has been paid to the Commissioner in accordance with paragraph 128 (1) (a).

(5) Paragraph (1) (d) does not apply in relation to a period of employment of
a person unless-

   (a)  an amount equal to the amount paid to the person from the Fund
        referred to in that paragraph was paid to the Commissioner; and

   (b)  the person became an eligible employee immediately after, or within a
        period of 3 months after, his period of employment during which he was
        a contributor to a State Superannuation Fund.

(6) A reference in paragraph (1) (b), (c) or (d) to a period of employment of
a person does not include a reference to a period of employment in relation to
which a preceding paragraph of that sub-section applies.

(7) In this section, ''State Superannuation Fund'' means a fund or account
established under the law of a State to provide superannuation or other
similar benefits for persons employed in the public service, railway service
or other service of the State.