Commonwealth Numbered Acts Commonwealth Numbered Acts2 Subsection 3(1)
3 Subsection 3(1) (paragraph (ea) of the definition of eligible employee)
(ea) a person to whom section 14A of
this Act as previously in force applied immediately before that section was
repealed; (ec) a person included in a class of persons
declared by the Minister to be eligible employees for the purposes of this
Act; 6 Subsection 3(1) (paragraph (j) of the
definition of eligible employee) (i) a
person who, immediately before the commencement of this paragraph, was
included in a class of persons that, under the regulations in force at that
time, were not eligible employees for the purposes of this Act; or 9 Subsections 3(1A) and (1B) (1AA) The regulations may make provision for modifying
this Act, or a provision of this Act specified in the regulations, in
the application of this Act or that provision to and in relation to a
person to whom paragraph (ec) of the definition of eligible
employee applies or has applied or to and in relation to a prescribed
class of persons to whom that paragraph applies or has applied.
(1B) If, before a declaration is made for the purposes of paragraph (ec)
of the definition of eligible employee in subsection (1), contributions
were accepted from, or in respect of, a person to whom the declaration
applies, the declaration may be expressed to have taken effect from and
including the earliest day on which contributions were so accepted.
(1BA) A declaration made for the purposes of paragraph (j) of the
definition of eligible employee in subsection (1) may be expressed to
have taken effect from and including a day specified in the declaration, being
a day earlier than the day on which the declaration is signed but not earlier
than 1 July 2003, if, and only if, there is no person to whom the
declaration applies: 16 Subsection 5(2) 17 After subsection 5(3) (3AA) Despite
subsections (1), (2) and (3), an eligible employee and his or her
designated employer may agree that a particular annual rate is to be the
employee's annual rate of salary for the purposes of the application of this
Act on a particular day and, if such an agreement is made, the agreed rate is
taken to be the employee's annual rate of salary on that day. (3A) If, at the
time (the later time ) immediately before a person ceased or last ceased to be
an eligible employee, the person was entitled to partial invalidity pension
under section 77 or 78, the annual rate of salary payable to the person
at the later time is to be worked out, for the purposes of this Act other than
sections 77 and 78, under subsections (3B) to (3E).
(3E) If, at any time, whether before or after the commencement of this
subsection, the Australian Statistician has published or publishes for a
particular period an estimate of a change (including an estimate that no
change has occurred) in AWOTE in substitution for an estimate of such a change
for that period previously published by the Australian Statistician, the
publication of the later estimate is to be disregarded for the purposes of
this section. 20 Saving of
modifications in force under section 14A of the Superannuation Act 1976 (1) Despite the repeal of section 14A of the Superannuation Act 1976
effected by item 19, the modifications of that Act made by regulations in
force under subsection (3) of that section immediately before the repeal
continue to apply in relation to people to whom those modifications applied at
that time. 21 Subparagraph
47(1)(b)(ii) (ii) his or her annual
rate of salary had been increased during the period by the same percentage as
any overall percentage increase in AWOTE that occurred over the period (being
an overall percentage increase worked out from estimates of changes in AWOTE
in respect of the period published by the Australian Statistician, other than
estimates published in substitution for earlier estimates); 23 Subparagraph 47(3)(d)(ii) (ii) his or her annual rate of salary had been
increased during the period by the same percentage as any overall percentage
increase in AWOTE that occurred over the period (being an overall percentage
increase worked out from estimates of changes in AWOTE in respect of the
period published by the Australian Statistician, other than estimates
published in substitution for earlier estimates); 25 Application 26
Section 48 An eligible employee may, on any contribution day, pay a
supplementary contribution of such amount as the employee determines. ; and (d) where the period of leave of
absence starts after 30 June 2003—the person's designated employer
has stopped making payments to the Commonwealth in respect of benefits that
become payable under this Act to or in respect of the person. 29 Application (1) The amendments made by
items 27 and 28 apply only in respect of periods of leave of absence
beginning on or after 1 July 2003 and, despite the amendments,
section 51 of the Superannuation Act 1976 as in force immediately before
the commencement of those amendments continues to apply in respect of periods
of leave of absence beginning before that date as if the amendments had not
been made. (a) includes a reference to the part
of the relevant period that occurs on or after that date; but (a) to have an
amount equal to the lump sum benefit mentioned in subsection (2B)
treated as a preserved benefit under the SIS Act and dealt with
accordingly; or (1)
If a benefit is payable to a person under subsection 62(2), the
portion of that benefit worked out under whichever of
subsections (3) and (4) of this section applies is to be treated
as a preserved benefit under the SIS Act and dealt with accordingly. (b) 75% of the
amount per annum worked out by increasing the final annual rate of
salary of the pensioner by the same percentage as any overall
percentage increase in AWOTE that occurred during the period since the
pensioner ceased to be an eligible employee (being an overall increase
worked out from estimates of changes in AWOTE in respect of the period
published by the Australian Statistician, other than estimates
published in substitution for earlier estimates). 34 Section 110D 35 Subsections 110R(1) and (2) (1) Subject to subsection (2) and
section 110S, if a productivity benefit becomes payable in
respect of a person, the benefit is to be treated as a preserved
benefit under the SIS Act and dealt with accordingly.
36 Subsections 110R(4) to (9) 37 Subsection 110SB(1)
(at the end of the definition of other vested benefit) ; (d) if a
benefit is payable in respect of the person under Subdivision B of
Division 2 of Part IX—the amount equal to that benefit.
If top-up benefit becomes payable in respect of a person, the Board must: and (d) any benefit that is, or is
about to become, payable in respect of the person under Subdivision B
of Division 2 of Part IX; (c) the following subparagraphs applied in
respect of the period starting on the day when the person became a
person mentioned in subsection 110TC(1) and ending on the day
immediately before the day on which the benefit became payable:
42 After paragraph 110TF(f) and (g) the benefit (if any) payable in
respect of the deceased person under Subdivision B of Division 2 of
Part IX; 44 Subsection 111A(2) 45 After paragraph 111(2)(ba) and
(bb) if a benefit is payable in respect of the person under Subdivision B of
Division 2 of Part IX—that benefit; 47 After the heading to Division 2 of Part IX Subdivision A—Transfer values 48 At the end of Division 2
of Part IX
In this Subdivision:
(a) an amount paid to or in respect of the person after 30 June 2003 by a
superannuation entity, other than an amount paid because of the person's
physical or mental incapacity to perform his or her duties; or
AWOTE means full-time adult average weekly
ordinary time earnings for all persons in Australia.
4 Subsection 3(1) (after paragraph (eb) of the definition of
eligible employee)
5 Subsection 3(1) (definition of eligible employee)
(j) a person included in a class of persons declared by the Minister not
to be eligible employees for the purposes of this Act; or
7
Subsection 3(1) (definition of preservation fund)
(1A) A declaration made for the purposes of paragraph (ec) of the
definition of eligible employee in subsection (1) may be expressed to
have taken effect from and including a day specified in the declaration, being
a day earlier than the day on which the declaration is signed but, subject to
subsection (1B), not earlier than 12 months before the day on which the
declaration is signed.
(a) who was treated as an eligible employee on or after the specified day;
or
(b) from, or in respect of, whom contributions were accepted on or after
the specified day.
(1BB) A declaration that is expressed, in accordance with
subsection (1A), (1B) or (1BA), to have taken effect from and including a
day earlier than the day on which the declaration was signed, is taken to have
had effect accordingly.
(1BC) To remove any doubt, a declaration made for the purposes of
paragraph (ec) of the definition of eligible employee in
subsection (1) may be expressed, to the extent permitted under
subsection (1A) or (1B), to have taken effect from and including a day
(the effective day ) earlier than the day on which that paragraph commenced.
If a declaration is so expressed, it is taken to have had, before the day on
which that paragraph commenced, the effect that the declaration would have had
if that paragraph had been in force from and including the effective day.
(1BD) A declaration made for the purposes of paragraph (ec) or (j) of the
definition of eligible employee in subsection (1) is a disallowable
instrument for the purposes of section 46A of the Acts Interpretation
Act 1901 .
11 Section 3B
18 Subsections
5(3A), (3B) and (3C)
(3B) If the person's entitlement arose under section 77, the annual rate
of salary payable to the person at the later time is taken to be the amount
per annum that would have been the person's final annual rate of salary at the
time (the earlier time ) that was the occasion on which the person ceased or
last ceased to be an eligible employee before the person's entitlement arose.
(3C) If the person's entitlement arose under section 78, the annual rate
of salary payable to the person at the later time is taken to be the amount
per annum that would, if the person had ceased to be an eligible employee on
the day immediately before the day on which the person's entitlement arose,
have been the person's final annual rate of salary at the time (the earlier
time ) that would have been the occasion of the person's so ceasing to be an
eligible employee.
(3D) However, if:
(a) the Australian Statistician has published, at or before the later
time, an estimate or successive estimates of the change or changes
(expressed as a percentage or percentages) in AWOTE in respect of the
period between the relevant earlier time and the later time; and
(b) the estimate or estimates show an overall increase (expressed as a
percentage) in those earnings over that period, or over the part of
that period in respect of which the estimate or estimates were
published; the annual rate of salary payable to the person at the
later time is taken to be the annual rate of salary worked out under
subsection (3B) or (3C), as the case requires, increased by that
percentage.
19 Section 14A
(2) The power to make regulations conferred by section 168 of
the Superannuation Act 1976 extends to making provision for additions to,
variations of, or omissions from, any modifications that are continued in
force by subitem (1), but the regulations may only make such provision to
the extent that the additions, variations or omissions could have been made
under section 14A if that section had not been repealed.
22 Subsection
47(1)
24 Subsection 47(3)
27 At
the end of subsection 51(1)
28 Paragraph
51(2)(e)
(2) If a person was granted leave of absence before 1 July
2003 for a period (the relevant period ) beginning before that date but ending
on or after that date, the reference in subitem (1) to periods of leave
of absence beginning before that date:
(b) does not include a reference to the period of any extension of the
relevant period that is granted on or after that date.
30 Paragraphs
62(2C)(a) and (b)
(b) to payment of an amount equal to the amount of the person's
accumulated contributions and to have an amount equal to the balance
of the lump sum benefit mentioned in subsection (2B) treated as a
preserved benefit under the SIS Act and dealt with accordingly.
31
Subsections 62B(1) and (2)
32 Subsection 73A(1) (paragraph (b) of the definition of relevant
maximum rate)
33 Application
(2) If:
(a) the productivity benefit has become payable because of any of the
following:
(i) the person ceased to be an eligible employee on or after reaching the
age of 60 years;
(ii) if the person has reached the age of 55 years—the person is
taken, under subsection 58(2), to have retired voluntarily;
(iii) if the person has reached the age of 55 years and has not made an
election under section 137—the person is taken, under
subsection 58(3), or under section 58A or 58B, to have retired
involuntarily;
(iv) the person retired on the ground of invalidity; and
(b) the person is entitled to receive an additional age retirement pension
or an additional early retirement pension; and
(c) the person has not made an election under section 64 to commute
his or her pension into a lump sum benefit; the person may elect to
have applied, for the provision of additional age retirement pension
or additional early retirement pension, so much of the productivity
benefit as will not result in the base amount within the meaning of
section 57, 57AA, 61 or 61AB (whichever is applicable) being
greater than the maximum amount within the meaning of section 57,
57AA, 61 or 61AB (whichever is applicable).
38
Sections 110SG, 110SH and 110SJ
(a) subject to paragraph (b)—treat the benefit as a preserved
benefit under the SIS Act and deal with it accordingly; or
(b) if the person has died:
(i) pay the benefit to his or her legal personal representative; or
(ii) if no legal personal representative can be found—pay the benefit
to any individual or individuals that the Board determines.
39 After
paragraph 110TA(1)(c)
40 Paragraph 110TC(2)(c)
(i) in respect of so much of the period as occurred before 1 July
2003—account were taken of any generally-applying increase
(including an increase resulting from the process of work-place
bargaining) in annual rate of salary that would have occurred had the
person continued to be an eligible employee and continued to occupy
the office or position in respect of which the person's final annual
rate of salary was calculated, other than an excluded increase;
(ii) in respect of so much of the period as occurred on or after
1 July 2003—the person's annual rate of salary had been
increased by the same percentage as any overall percentage increase in
AWOTE that occurred over the period (being an overall percentage
increase worked out from estimates of changes in AWOTE in respect of
the period published by the Australian Statistician, other than
estimates published in substitution for earlier estimates).
41
Paragraph 110TD(b)
43 Paragraph 110TG(1)(a)
46 Paragraph 126A(3)(c) transferred amount , in relation to a person, means:
(b) an amount paid to or in respect of the person after 30 June 2003
that is an eligible termination payment for the purposes of
Subdivision AA of Division 2 of Part III of the
Income Tax Assessment Act 1936 ; or
(c) an amount paid to or in respect of the person in accordance with the
Superannuation Guarantee (Administration) Act 1992 upon the cessation
of his or her employment;
(1) An eligible employee who, whether before or after becoming an eligible
employee, receives a transferred amount may pay an amount equal to the
transferred amount to the Board. but does not include an amount paid to the
Board as a result of an election referred to in paragraph 128(1)(b).
(2) The Board is to pay into the Fund any transferred amounts received by it.
If an amount has been paid into the Fund under section 130B in respect of
a person, the person is entitled to a benefit under this Subdivision if
another benefit to which the person is entitled under this Act becomes
payable.
(1) Subject to subsection (2), the amount of the benefit payable in
respect of a person under this Subdivision is the sum of:
(a) an amount equal to the difference between:
(i) the total amount that was paid into the Fund in respect of the person
under section 130B; and
(ii) the sum of any amounts in the nature of income tax relevant to that
amount; and
(b) interest on the amount mentioned in paragraph (a).
(2) If the person's surcharge debt account is in debit when the benefit
becomes payable to the person, the benefit to which the person is entitled is
equal to the difference between:
(a) the benefit to which the person would be entitled if this subsection
did not apply to the person; and
(b) the person's surcharge deduction amount.
(1) If, because of a person's death:
(a) a benefit becomes payable in respect of the person under this
Subdivision; and
(b) Part VI applies;
(c) if the person is survived by a spouse—the benefit is payable to the
spouse; or
(d) if orphan benefit is payable to an eligible child or eligible
children—the benefit is payable to:
(i) the eligible child or eligible children; or
(ii) if the orphan benefit is payable under section 115 to another
person or other persons—that person or those persons.
(2) If, because of a person's death:
(a) a benefit becomes payable in respect of the person under this
Subdivision; and
(b) a deferred benefit by way of spouse's benefit is payable in respect of
the person;
(3) If, because of a person's death:
(a) a benefit becomes payable in respect of the person under this
Subdivision; and
(b) a deferred benefit by way of orphan benefit is payable in respect of
the person;
(c) the eligible child or eligible children entitled to the deferred benefit;
or
(d) if the deferred benefit is payable under section 115 to another
person or other persons—that person or those persons.
If:
(a) because of a person's death, a benefit is payable in respect of a
person under this Subdivision; and
(b) the person is not survived by any spouse; and
(c) there is no surviving child of the person or no surviving child of the
person who could be at any time an eligible child of the person;
49 Subsection 134(1)
50 After subsection 134(4)
(4A) An
agreement may not be made under subsection (1) after 30 June 2003.
51 At the end of section 134
(10) If the Board is satisfied that
an eligible superannuation scheme that has ceased to exist was, upon so
ceasing to exist, replaced by another superannuation scheme, the Board may
determine that the other scheme is an eligible superannuation scheme for the
purposes of this Division.
52 At the end of subsection 135(1)
; and
(e) the amount of benefit (if any) payable in respect of the person under
Subdivision B of Division 2 of Part IX.
53 Subparagraph
136(2)(b)(iii)
54 Subparagraph 136(2)(b)(iv)
55 Section 139AA
If, under subsection 138(2), deferred benefits applicable in respect of a
person become payable on the day immediately following a date selected under
paragraph (c) of that subsection, that part of the deferred benefits that
consists of an amount equal to the person's accumulated employer contributions
is to be treated as a preserved benefit under the SIS Act and dealt with
accordingly.
56 Subparagraph 140(2)(a)(i)
57 Sub-subparagraph 140(2)(a)(ii)(A)
58 Sub-subparagraph 140(2)(a)(ii)(B)
59 Paragraph 168(15)(b)
(b) for the purposes of subsection 3(1AA);
60 Paragraph 240(1)(a)
61 Paragraph 246(b)
Part 2—Amendments relating to marital status of
deceased retirement pensioner
62 Subsection 3(1) (paragraph (a) of the
definition of eligible child)
(a) is a
child of the deceased person; and
63 Subsection 3(1)
(a) less than 3 years before the pensioner's death; and
64 Subsection 3(1) (paragraph (a) of the definition of partially
dependent child) (a) who is a child (other
than an eligible child) of the deceased person; and (2) For the purposes of this Act, a person
is a spouse who survives a deceased person if the person had a marital
relationship with the deceased person at the time of the death of the deceased
person (the death ). 67
Section 9 68 Subsection 93(1) 69 Subsection 93(2) 70 After subsection
94(2) (2A) If the spouse of the deceased pensioner had a late
short-term marital relationship with the pensioner, spouse's standard pension
is payable to the spouse at the rate applicable under section 96AB. (1B) If the spouse of the deceased pensioner
had a late short-term marital relationship with the pensioner, spouse's
additional pension is payable to the spouse at the rate applicable under
section 96AB.
(1) If:
(2) If the person makes the election, there is payable to the person, instead
of spouse's standard pension, or spouse's standard pension and spouse's
additional pension (as the case may be), a lump sum of an amount determined in
writing by the Board after consultation with an actuary. 74
After subsection 96(2) (2A) If the spouse of the deceased pensioner
had a late short-term marital relationship with the pensioner, spouse's
pension is payable to the spouse at the rate applicable under
section 96AB.
(1) If the annual rate at which spouse's pension is payable to a person under
subsection 96(2A) is less than the annual rate determined in writing by the
Board for the purposes of this section, the person may, not later than 3
months after the pension becomes payable, by notice in writing to the Board,
elect to commute that pension into a lump sum benefit payable to him or her.
(1) If, at any time:
(d) if paragraph (e) does not apply—the rate worked out by using the
formula: (e) if at that time there is one or more than one eligible child
who became a child of the pensioner:
relevant period means the period:
(a) beginning on the day on which the marital relationship between the
deceased pensioner and his or her spouse began; and
78 At the end of Division 3A of Part VI
(1) If:
(c) if paragraph (d) does not apply—the amount worked out by using
the formula: (d) if at that time there is one or more than one eligible
child or partially dependent child who became a child of the pensioner:
relevant period means the period:
(a) beginning on the day on which the marital relationship between the
deceased pensioner and his or her spouse began; and
79 Subsection 105(1)
80 Subsection 106(1)
81 Subsection 107(1)
82 Subsection 108(1)
83 After section 108 108A Orphan benefit reduced if deceased
pensioner had marital relationship of less than 3 years etc. (b) if at that time there is one or more than
one eligible child who is not a child referred to in
subsection (1) or (2)—such rate, being a rate higher than
the rate worked out under paragraph (a) but less than the basic
rate of pension, as the Board determines to be fair and equitable in
all the circumstances of the case.
relevant period means the period:
(a) beginning on the day on which: (c) if the deceased
person was, immediately before his or her death, a retirement
pensioner and had had a marital relationship that had begun: (3B) If the deceased person:
(3C) In making a determination under subsection (3B), the Board must take
into consideration: 87 Paragraph 109AB(5)(c) (c) if the deceased person was, immediately
before his or her death, a retirement pensioner and had had a marital
relationship that had begun: (5A) If the deceased person:
(5B) In making a determination under subsection (4) or (5A), the Board
must take into consideration: 90 Paragraph 110(4)(c) (c) if the deceased person was,
immediately before his or her death, a retirement pensioner and had
had a marital relationship with the spouse that had begun: (5B) In making a determination under
paragraph (4)(d), the Board must take into consideration: (c) if the deceased person was, immediately before his or
her death, a retirement pensioner and had been in a marital
relationship that had begun: (7A) If:
(d) benefit attributed under subsection (6) to that child or to each of
those children should be less than the amount of benefit that would be
attributed to him or her if he or she were an eligible child other than a
child referred to in paragraph (b); 95 Paragraph 136(2B)(j) 96 Paragraph 136(2B)(k)
97 Paragraph 136(2B)(m) 98 After paragraph 136(2B)(m) (ma) if: (iv) if there is one or more than one eligible
child who did not become a child of the person because of that late
short-term marital relationship—such rate, being a rate higher
than the rate worked out under subparagraph (iii) but less than
the basic rate of pension, as the Board determines to be fair and
equitable in all the circumstances of the case; ; (zb) if a deferred benefit by way of
orphan's pension is payable in respect of the person in accordance
with section 108A, the annual rate of that pension is: (ii) if at any time there is one or more than
one eligible child who is not a child referred to in subsection
108A(1) or (2)—such rate, being a rate higher than the rate
worked out under subparagraph (i) but less than the basic rate of
pension, as the Board determines to be fair and equitable in all the
circumstances of the case; 101 Beneficiaries not to be
adversely affected by amendments Part 3—Reduced age retirement and early retirement benefits and
increased benefits to spouse or orphans
(a) before his or her death, was entitled to receive age retirement pension or
early retirement pension; and
(a) before his or her death, was entitled to receive age retirement pension or
early retirement pension; and 105 Paragraph 55(1)(b) 106 At the end of
paragraph 55(1)(c) 107 At the end of
paragraph 55(2)(a) 108 Paragraph
55(2)(b) 109 At the
end of paragraph 55(2)(c) 110 Before
subsection 56(1) (1A) This section does not apply to a
person who makes an election under subsection 57AA(1). (1A) This section does not apply to a
person who makes an election under subsection 57AA(1).
(1) Subject to subsection (2), a person who becomes, or is about to
become, entitled to standard age retirement pension payable under this
Division may, not later than 3 months after but not earlier than 3 months
before he or she becomes so entitled, by notice in writing to the Board, elect
to be paid age retirement benefit at a reduced rate under this section. 114 At the end of paragraph 59(1)(b) 115 At the end of paragraph 59(1)(c) 116 Before subsection 60(1) (1A) This section
does not apply to a person who makes an election under subsection
61AB(1). (1AA) This section
does not apply to a person who makes an election under subsection
61AB(1).
(1) Subject to subsection (2), a person who becomes, or is about to
become, entitled to standard early retirement pension under this Division or
Subdivision C of Division 3 of Part VIC may, not later than 3 months
after but not earlier than 3 months before he or she becomes so entitled, by
notice in writing to the Board, elect to be paid early retirement benefit at a
reduced rate under this section.
119 Subsection 65(2) 120
Subsections 94(1) and (2) (1) If, at any
time, the spouse of a category 1 deceased pensioner is entitled to spouse's
standard pension under paragraph 93(1)(a), then, subject to
subsection (2A), the annual rate of that pension is: (3) Despite subsections (1),
(2) and (2A), if, on any of the 7 pension pay days immediately
following the death of the pensioner, spouse's standard pension would,
apart from this subsection, be payable to the spouse of the deceased
pensioner at a rate that is less than the rate ( pensioner rate ) at
which standard age retirement pension or standard early retirement
pension (as the case may be) would be payable to the deceased
pensioner on that day if he or she had not died, spouse's standard
pension is payable to the spouse on that day at a rate equal to the
pensioner rate. (1) If the spouse of a category 1 deceased pensioner is
entitled to spouse's additional pension under paragraph 93(1)(b),
then, subject to subsection (1B), the annual rate of that pension
is 67% of the annual rate at which additional age retirement pension
or additional early retirement pension was payable to the pensioner
immediately before his or her death. (2) Despite
subsections (1), (1A) and (1B), if:
124 Paragraph 96B(1)(b) 125 Subsection 96B(2) 126 Paragraph 96B(2)(a)
127 Subsection 96B(3)
128 Subsection 96B(4)
129 At the end of section 96B (5) If, at any time when spouse's
pension is payable to the spouse of a deceased pensioner in accordance with
subsection 94(2), there is one, or more than one, child of the deceased
pensioner who is a partially dependent child, then, subject to
subsection (7) and section 96BA, the spouse is entitled to extra
spouse's pension in accordance with subsection (6).
(7) The spouse of a deceased pensioner is not entitled to extra spouse's
pension under subsection (5) at any time when there is more than one
child of the deceased pensioner who is an eligible child. 131 Section 109 132 At the end of section 109 (2) If, at any
time, orphan pension is payable in respect of an eligible child or
eligible children of a deceased pensioner, then, for the purposes of
subsection 105(2) or 107(2), the applicable percentage is the
percentage worked out in accordance with the following table: 133
Subsection 109AB(3) 134 After subsection 109AB(3)
(3A) The applicable percentage mentioned in paragraph (2)(c) is the
percentage worked out in accordance with the following table: 135
Subsection 109AB(6) 136 After subsection 109AB(6)
(6A) The applicable percentage mentioned in paragraph (5)(c) is the
percentage worked out in accordance with the following table: 137
Subsection 110(5) 138 After subsection 110(5) (5A)
The applicable percentage mentioned in paragraph (4)(c) is the percentage
worked out in accordance with the following table: 139
Subsection 110(8) 140 After subsection 110(8) (8A)
The applicable percentage mentioned in paragraph (7)(c) is the percentage
worked out in accordance with the following table: 141
Paragraphs 110AB(3)(a), (b) and (c) (a)
in the case of spouses of a category 2 deceased pensioner: 143
After section 110TB 110TBA Election to receive age
retirement benefit etc. at reduced rate ; and (e) if the person has made an
election under section 110TBA—the person is taken to have elected:
(a) the age of the person on the day on which the deferred benefits become
payable; and
146 Paragraph 136(2B)(k) the annual rate of that pension is: 148 After
subsection 136(2G) (2GA) If, at any time, a deferred benefit
by way of spouse's pension is payable in respect of a person in
accordance with section 94, then, for the purposes of
paragraph (2B)(j), the applicable percentage is the percentage
worked out in accordance with the following table: 149
Subsection 136(2H) 150 Subsection 136(2H) 151
After subsection 136(2H) (2HA) If, at any time, a deferred benefit
by way of orphan pension is payable in respect of a person in accordance with
section 105 or 107, then, for the purposes of paragraph (2B)(w) or
(2B)(z) (as the case requires), the applicable percentage is the percentage
worked out in accordance with the following table: 152
After section 137
A person who has made an election under section 137 may, within 3
months after deferred benefits become payable to him or her under
section 138, elect that those deferred benefits are to be paid to him or
her at a reduced rate. Part 4—Payment into fund of amounts held in other superannuation
funds or payable under superannuation arrangements
(a) an amount equal to the difference between:
(a) an amount equal to the difference between:
(a) the accumulated performance pay employer contributions of the person; and
transferable productivity amount , in relation to a person whose continuing
contributions (within the meaning of the Superannuation (Productivity
Benefit) Act 1988 ) are, or were, held in a declared fund (within the meaning
of that Act), means the sum of:
(a) an amount equal to the difference between: ; (c) if a benefit is payable in respect of the person
under Part VIAB—the amount equal to that benefit.
(2) A person to whom this section applies may, at any time, by notice in
writing, ask the trustee of the declared fund (within the meaning of the
Superannuation (Productivity Benefit) Act 1988 ) holding the person's
accumulated performance pay employee contributions and accumulated performance
pay employer contributions to pay those contributions to the Board.
(c) an amount equal to the difference between:
(c) if the person is survived by a spouse—the benefit is payable to the
spouse; or
(3) If, because of a person's death:
(c) the eligible child or eligible children entitled to the deferred benefit;
or
157 After paragraph 110TA(1)(b) and (c) any benefit that is, or is
about to become, payable in respect of the person under Part VIAB;
159 Section 110TF
(d) the accumulated contributions of the deceased person; and
160 Paragraph 110TG(1)(a)
161 After paragraph 111(2)(b) and (ba) if a benefit is payable in
respect of the person under Part VIAB—that benefit; 163 After subparagraph 128(2)(c)(ii) and (iii) the amount of any part of the benefit payable in respect of
the person under Part VIAB included in a transfer value (if any) that was
payable to the person under Division 3 of Part IX and interest on
that amount; and (iv) if a
benefit is payable in respect of the person under Part VIAB—the
employer component of that benefit; ; or (iii) if a benefit is payable in respect of the person under
Part VIAB—an amount equal to the employer component of that benefit
. ; and (d) the amount of benefit
(if any) payable in respect of the person under Part VIAB. 168 At the end of paragraph 240(1)(a)
169 Section 246
(a) benefits under Part VI, subsection 110S(2) or section 111; or Part 5—Amendments
relating to powers of Reconsideration Advisory Committees (1) The
functions of a Committee are to review any decision referred to it
under this Part and: 173 Subsection 153AS(1)
(1) The Board may, by signed instrument, delegate to:
(2) The Board may delegate to a Reconsideration Advisory Committee established
under section 153AB the Board's power to reconsider its own decisions or
decisions made by its delegates. 176 Subsection 58(3A)
177 Subsection 62A(1) (paragraph (a) of the definition of notional
accumulated SG contributions) 178 Subsection 62A(5) 179 Subsection 110SB(1)
(paragraph (a) of the definition of notional accumulated SG
contributions) 180 Subsection 110SB(5) 181 Subsection 110SE(6) 182 Before Part VII Part VID—Benefits on ceasing to be an eligible employee
because of sale of organisation or outsourcing of function (b) if, before that anniversary, the payment in full of the
benefit becomes permissible under the SIS Act—the day on which the person
notifies the Board in writing that the payment has become permissible under
that Act. 185 Subsection
136(1) 186 Subsection 138(2) 187 Subsection 138(3) (3) Paragraph (2)(c) does not apply unless the person will have, by the
date selected, reached the age that would have been his or her minimum
retiring age for the purposes of this Act if he or she had not ceased to be an
eligible employee and had continued to occupy the position held by him or her
immediately before so ceasing. 189 Sub-subparagraph 140(2)(a)(ii)(A) 190 Sub-subparagraph 140(2)(a)(ii)(B) 191 Subsection 153AA(1)
(subparagraph (g)(ii) of the definition of decision) 192 Subsections 154AB(1) and (2) 193 After subsection 155B(1) (1A) This section applies to a person who:
(4) This section does not apply to a person who ceases to be an
eligible employee after 26 June 1997. (3) If:
196 At the end of subsection 159(1) ; and (c) an authority (other than
an approved authority) or body whose staff include a person or persons
mentioned in paragraph (ec) of the definition of eligible employee in
subsection 3(1).
(a) an authority (other than an approved authority) or a body: 163AB Board may require employers to
distribute information etc. to eligible employees (b) the amount in any other foreign currency that
corresponds to an amount referred to in this Act is to be calculated by using
such rate of exchange as is agreed between the eligible employee and the
designated employer. (17A) If:
201 Subsection 240(1) 202 Subsection 240(2) 203 Paragraph 241(1)(a) 204 Section 248
The Board may transfer to the PSS Board: late
short-term marital relationship , in relation to a deceased retirement
pensioner, means a marital relationship between the pensioner and his or her
spouse that began:
(b) after the pensioner became a retirement pensioner and had reached the
age of 60 years.
65 Subsection 8B(2)
66 Paragraph 8B(3)(c)
71
Before subsection 95(2)
72 After section 95
(a) the annual rate at which spouse's standard pension is payable to a
person under subsection 94(2A); or
(b) if the person is entitled to spouse's additional pension under
subsection 95(1B)—the combined annual rate of the spouse's
standard pension and the spouse's additional pension payable to the
person; is less than the annual rate determined in writing by the
Board for the purposes of this section, the person may, not later than
3 months after the pension or pensions become payable, by notice in
writing to the Board, elect to commute the pension or pensions into a
lump sum benefit payable to him or her.
73 Subsection 96(1)
75 After section 96
(2) If the person makes the election, there is payable to the person, instead
of spouse's pension, a lump sum of an amount determined in writing by the
Board after consultation with an actuary.
76 At the end of Division 3 of
Part VI
(a) spouse's standard pension under subsection 94(2A); or
(b) spouse's additional pension under subsection 95(1B); or
(c) spouse's pension under subsection 96(2A); is payable to the spouse
of a deceased pensioner, then, for the purposes of whichever of those
subsections is applicable, the applicable rate is:
(i) before the pensioner became a retirement pensioner or turned 60; or
(ii) at least 3 years before the pensioner died;
—such rate, being a rate higher than the rate worked out under
paragraph (d) but less than the basic rate of pension, as the Board
determines to be fair and equitable in all the circumstances of the case.
(2) In subsection (1): basic rate of pension means the annual rate at
which, apart from subsection (1), spouse's standard pension, spouse's
additional pension or spouse's pension (as the case requires) would be payable
to the spouse at that time.
(b) ending on the day on which the pensioner died.
77 Subsection 96B(1)
(a) the spouse of a deceased pensioner had a late short-term marital
relationship with the pensioner; and
(b) apart from this section, the spouse of the deceased pensioner would,
at any time, be entitled to extra spouse's pension under subsection
96B(2) or (6); the annual rate of that pension at that time is:
(i) before the pensioner became a retirement pensioner or turned 60; or
(ii) at least 3 years before the pensioner died;
—such rate, being a rate higher than the rate worked out under
paragraph (c) but less than the basic rate of pension, as the Board
determines to be fair and equitable in all the circumstances of the case.
(2) In subsection (1): basic rate of pension means the annual rate at
which, apart from subsection (1), extra spouse's pension would be payable
to the person.
(b) ending on the day on which the pensioner died.
If:
(a) instead of a pension under Division 3 of this Part, a lump sum
benefit is payable to the spouse of a deceased pensioner under
section 95A or 96AA; and
(b) had the pension been payable to the spouse, extra spouse's pension
would be payable to him or her under section 96B; there is
payable to the spouse, instead of that extra spouse's pension, a lump
sum of an amount determined in writing by the Board after consultation
with an actuary.
(1) This section applies to the eligible child or eligible children of a
deceased retirement pensioner if the child, or at least one of the children,
is a child of the pensioner because of a late short-term marital relationship
between the pensioner and his or her spouse.
(2) This section also applies to the eligible child or eligible children of a
deceased retirement pensioner if:
(a) the child, or at least one of the children, became a child of the
pensioner only because he or she was an adopted child, foster child or
ward of the pensioner; and
(b) he or she had been such an adopted child, foster child or ward for a
period of less than 3 years before the pensioner's death.
(3) Orphan pension is payable in respect of a person or persons to whom this
section applies only in accordance with this section.
(4) If, apart from this section, orphan pension would at any time be payable
under section 105, 106, 107 or 108 in respect of a person or persons to
whom this section applies, the annual rate of that pension at that time is:
(a) if paragraph (b) does not apply—the amount worked out by
using the formula: 
(5) In subsection (4): basic rate of pension means the annual rate at
which, apart from this section, orphan pension would be payable at that time
in respect of the person under subsection 105(2), 106(2), 107(2) or 108(2).
(i) the marital relationship between the deceased pensioner and his or her
spouse began; or
(ii) the child, or one of the children, first became an adopted child,
foster child or ward of the pensioner; and
(b) ending on the day on which the pensioner died.
84 Paragraph
109AB(2)(c)
(i) before he or she had become a retirement pensioner; or
(ii) before he or she had turned 60; or
(iii) not less than 3 years before the pensioner's death;
—the applicable percentage of the annual rate of pension payable to the
retirement pensioner immediately before his or her death.
85 Before
subsection 109AB(4)
(a) was, immediately before his or her death, a retirement pensioner; and
(b) had had a late short-term marital relationship with his or her spouse;
the amount of the spouse's pension payable to the spouse must not
exceed such percentage of the annual rate of pension payable to the
retirement pensioner immediately before his or her death as is
determined by the Board.
(a) the extent to which spouse's pension payable to the spouse of a
deceased pensioner under Division 3 is reduced when the spouse
and the deceased pensioner have been in a marital relationship of the
kind referred to in paragraph (3B)(b); and
(b) whether one or more than one eligible child, or one or more than one
partially dependent child, of the pensioner is or is not a child of
the pensioner because of the late short-term marital relationship
referred to in paragraph (3B)(b).
86 Subsection 109AB(4)
(i) before he or she had become a retirement pensioner; or
(ii) before he or she had turned 60; or
(iii) not less than 3 years before the pensioner's death;
—the applicable percentage of the annual rate of pension payable to the
retirement pensioner immediately before his or her death.
88 After subsection
109AB(5)
(a) was, immediately before
his or her death, a retirement pensioner; and
(b) had had a late short-term marital relationship with his or her spouse;
benefit attributed under subsection (4) to the eligible child
or eligible children of the deceased person not in the custody, care
and control of the spouse must not exceed in the aggregate such
proportion of the applicable percentage of the annual rate of pension
payable to the retirement pensioner immediately before his or her
death as is determined by the Board.
(a) the extent to which spouse's pension payable to the spouse of a
deceased pensioner under Division 3 is reduced when the spouse
and the deceased pensioner have been in a marital relationship of the
kind referred to in paragraph (5A)(b); and
(b) whether one or more than one eligible child of the pensioner is or is
not a child of the pensioner because of the late short-term marital
relationship referred to in paragraph (5A)(b).
89 Paragraph
109AB(7)(b)
(i) before the retirement pensioner had become a retirement pensioner; or
(ii) before the retirement pensioner had turned 60; or
(iii) not less than 3 years before the pensioner's death;
—the applicable percentage of the annual rate of pension payable to the
retirement pensioner before his or her death; or
(d) if the deceased pensioner was, immediately before his or her death, a
retirement pensioner and had had a late short-term marital
relationship with the spouse—such percentage of the annual rate
of pension payable to the retirement pensioner immediately before his
or her death as is determined by the Board.
91 Before subsection
110(6)
(a) the extent to which spouse's pension payable to the spouse of a
deceased pensioner under Division 3 is reduced when the spouse
and the deceased pensioner have been in a marital relationship of the
kind referred to in paragraph (4)(d); and
(b) whether there is in the custody, care and control of the spouse one,
or more than one, eligible child who:
(i) was not born of the marital relationship referred to in
paragraph (4)(d); or
(ii) did not become a stepchild of the pensioner as a result of that
marital relationship; or
(iii) is not a child of the person with whom the pensioner had that marital
relationship.
92 Paragraph 110(7)(c)
(i) before he or she had become a retirement pensioner; or
(ii) before he or she had turned 60; or
(iii) not less than 3 years before the pensioner's death;
the applicable percentage of the annual rate of pension payable to the
retirement pensioner immediately before his or her death.
93 After subsection
110(7)
(a) the deceased person:
(i) was, immediately before his or her death, a retirement pensioner; and
(ii) had had a late short-term marital relationship; and
(b) one or more than one eligible child of the pensioner:
(i) was born of that marital relationship; or
(ii) became a stepchild of the pensioner as a result of that marital
relationship; or
(iii) is a child of the person with whom the pensioner had that marital
relationship; and
(c) that child or any of those children is not in the custody, care and
control of any of the surviving spouses; the following provisions
apply:
(e) benefit attributed under subsection (6) to the eligible child or
eligible children of the deceased person not in the custody, care and
control of any of the surviving spouses must not exceed in the
aggregate such proportion of the applicable percentage of the annual
rate of pension payable to the retirement pensioner immediately before
his or her death as is determined by the Board.
(7B) In making a determination under subsection (6) as affected by
paragraph (7A)(d) or under paragraph (7A)(e), the Board must take
into consideration:
(a) the extent to which spouse's pension payable to the spouse of a
deceased pensioner under Division 3 is reduced when the spouse
and the deceased pensioner have been in a marital relationship of the
kind referred to in paragraph (7A)(a); and
(b) whether the eligible child or any of the eligible children not in the
custody of any surviving spouse was or was not a child referred to in
paragraph (7A)(b).
94 Paragraph 110(9)(b)
(i) a deferred benefit by way of spouse's standard pension, spouse's
additional pension or spouse's pension is payable in respect of the
person in accordance with section 94, 95 or 96 (as the case may
be); and
(ii) the person had had a late short-term marital relationship with his or
her spouse;
the annual rate of that pension is:
(iii) if subparagraph (iv) does not apply—the rate worked out by
using the formula: 
where:
basic rate of pension means the annual rate at which, apart from this
paragraph, the deferred benefit would be payable in respect of the person
under paragraph (j), (k) or (m) (whichever would be applicable).
relevant period means the period:
(a) beginning on the day on which the marital relationship between the
person and his or her spouse began; and
(b) ending on the day on which the person died.
99 At the end of
subsection 136(2B)
(i) if subparagraph (ii) does not apply—the rate worked out by
using the formula: 
where:
basic rate of pension means the annual rate at which the deferred benefit by
way of orphan pension would be payable in respect of the person under
paragraph (w), (y) or (za) (whichever would be applicable) if the
deferred benefit was not payable in respect of the person in accordance with
section 108A but was payable in respect of the person in accordance with
section 105, 106, 107 or 108 (as the case may be).
relevant period has the same meaning as in section 108A .
100 Paragraph
136(2D)(d)
102 Subsection 3(1)
category 1 deceased pensioner means a deceased pensioner who:
(b) had not elected under section 57AA or 61AB (as the case may be)
to be paid that pension at a reduced rate.
103 Subsection 3(1) category 2 deceased pensioner means a deceased pensioner
who:
(b) had elected under section 57AA or 61AB (as the case may be) to be
paid that pension at a reduced rate.
104 At the end of paragraph
55(1)(a)
111 Before
subsection 57(1)
112 After
section 57
(2) A person who has made an election under section 76A or 110T may not
make an election under subsection (1).
(3) If a person makes an election under section 110T after making an
election under subsection (1), the person is taken not to have made the
election under subsection (1).
(4) If a person makes an election under subsection (1):
(a) the annual rate at which standard age retirement pension is payable to
the person is 93% of the annual rate at which that pension would be
payable to the person if he or she did not make the election; and
(b) if the person is entitled to additional age retirement pension, the
annual rate of that pension is:
(i) an amount per annum equal to the amount ( base amount ) worked out by
multiplying the person's accumulated contributions by the factor that,
having regard to the person's age on his or her last day of service
and such other matters (if any) as are prescribed, is applicable to
the person under regulations made for the purposes of this paragraph;
or
(ii) if the rate worked out under subparagraph (i) is greater than 20%
of his or her final annual rate of salary—20% of the person's
final annual rate of salary; and
(c) if the base amount is greater than an amount ( maximum amount ) equal
to 20% of the person's final annual rate of salary, the person is to
be paid a lump sum benefit equal to the amount by which his or her
accumulated contributions exceed an amount worked out by dividing the
maximum amount by the factor referred to in subparagraph (b)(i).
113 At the end of paragraph 59(1)(a)
117 Before subsection 61(1)
118 After section 61A
(2) A person who has made an election under section 76A or 110T may not
make an election under subsection (1).
(3) If a person makes an election under section 110T after making an
election under subsection (1), the person is taken not to have made the
election under subsection (1).
(4) If a person makes an election under
this section:
(a) the annual rate at which standard early retirement pension is payable
to the person is 93% of the annual rate at which that pension would be
payable to the person if he or she did not make the election; and
(b) if the person is entitled to additional early retirement pension, the
annual rate of that pension is:
(i) an amount per annum equal to the amount ( base amount ) worked out by
multiplying the person's accumulated contributions by the factor
applicable to him or her under subsection (5); or
(ii) if the rate worked out under subparagraph (i) is greater than 20%
of the person's notional final annual rate of salary—20% of his
or her notional final annual rate of salary; and
(c) if the base amount is greater than an amount ( maximum amount ) equal
to 20% of the person's final annual rate of salary, the person is to
be paid a lump sum benefit equal to the amount by which his or her
accumulated contributions exceed an amount worked out by dividing the
maximum amount by the factor applicable to him or her under
subsection (5).
(5) The factor applicable to a person for the purposes of
paragraphs (4)(b) and (c) is the factor that, having regard to his or her
age on his or her last day of service and such other matters (if any) as are
prescribed, is applicable to him or her under regulations made for the
purposes of this subsection.
(6) In this section: notional final annual rate of salary , in relation to a
person, means the annual rate of the person's final annual rate of salary
reduced by the percentage of that rate that, having regard to his or her age
on his or her last day of service and such other matters (if any) as are
prescribed, is applicable to him or her under regulations made for the
purposes of this definition.
(a) if at that time there are no children of the pensioner who are
eligible children—67% of the annual rate ( pensioner rate ) at
which standard age retirement pension or standard early retirement
pension (as the case may be) was payable to the pensioner immediately
before his or her death; or
(b) if at that time only one child of the pensioner is an eligible
child—78% of the pensioner rate; or
(c) if at that time 2 children of the pensioner are eligible
children—89% of the pensioner rate; or
(d) if at that time 3 or more children of the pensioner are eligible
children—100% of the pensioner rate.
(2) If, at any time, the spouse of a category 2 deceased pensioner is entitled
to spouse's standard pension under paragraph 93(1)(a), then, subject to
subsection (2A), the annual rate of that pension is:
(a) if at that time there are no children of the pensioner who are
eligible children—85% of the annual rate ( pensioner rate ) at
which standard age retirement pension or standard early retirement
pension (as the case may be) was payable to the pensioner immediately
before his or her death; or
(b) if at that time only one child of the pensioner is an eligible
child—97% of the pensioner rate; or
(c) if at that time 2 or more children of the pensioner are eligible
children—108% of the pensioner rate.
121 Subsection 94(3)
122 Subsection 95(1)
(1A) If the spouse of a category 2 deceased pensioner is entitled to spouse's
additional pension under paragraph 93(1)(b), then, subject to
subsection (1B), the annual rate of that pension is 85% of the annual
rate at which additional age retirement pension or additional early retirement
pension was payable to the pensioner immediately before his or her death.
123
Subsection 95(2)
(a) the pensioner did not make an election under section 64; and
(b) on any of the 7 pension pay days immediately following the death of
the pensioner, spouse's additional pension would, apart from this
subsection, be payable to the spouse of the deceased person at a rate
that is less than the rate ( pensioner rate ) at which additional age
retirement pension or additional early retirement pension (as the case
may be) would be payable to the deceased pensioner on that day if he
or she had not died; spouse's additional pension is payable to the
spouse on that day at a rate equal to the pensioner rate.
(6) If, at any time, the spouse of a deceased pensioner is entitled to extra
spouse's pension under subsection (5), the annual rate of that pension
is:
(a) the applicable percentage of the annual rate of the pension by
reference to which the spouse's pension payable to the spouse under
subsection 94(2) is to be calculated under that subsection; or
(b) an amount equal to the amount per annum of the regular maintenance
payments that the deceased pensioner was, at the time of his or her
death, voluntarily making, or required by a court to make, to or in
respect of the partially dependent child or children; whichever is
less.
(8) If, at any time, the spouse of a deceased pensioner is entitled to extra
spouse's pension under subsection (5), then, for the purposes of
subsection (6), the applicable percentage is:
(a) if, at that time, one child of the deceased pensioner is an eligible
child—11%; or
(b) if, at that time, no child of the deceased pensioner is an eligible
child:
(i) if there is one partially dependent child—12%; or
(ii) if there are 2 or more partially dependent children—23%.
130
Section 109
Applicable percentage Item Number of eligible children Category
1
deceased pensioner Category 2
deceased pensioner 1 If, at that
time, there is 1 eligible child 45% 51% 2 If, at that time, there
are 2 eligible children 80% 92% 3 If, at that time, there are 3
eligible children 90% 108% 4 If, at that time, there are 4 or more
eligible children 100% 108%
Applicable
percentage Item Number of eligible children in custody etc. of spouse
Category 1
deceased pensioner Category 2
deceased pensioner 1 If there
are no eligible children of the deceased person in the custody, care and
control of the spouse 67% 85% 2 If there is one eligible child of the
deceased person in the custody, care and control of the spouse 78% 97% 3
If there are 2 eligible children of the deceased person in the custody, care
and control of the spouse 89% 108% 4 If there are 3 or more eligible
children of the deceased person in the custody, care and control of the spouse
100% 108%
Applicable
percentage Item Number of eligible children not in custody etc. of spouse
Category 1
deceased pensioner Category 2
deceased pensioner 1 If there is
one eligible child not in the custody, care and control of the spouse 45%
51% 2 If there are 2 eligible children not in the custody, care and control
of the spouse 80% 92% 3 If there are 3 eligible children not in the
custody, care and control of the spouse 90% 108% 4 If there are 4 or more
eligible children not in the custody, care and control of the spouse 100%
108%
Applicable percentage
Item Number of eligible children in custody etc. of spouse Category 1
deceased pensioner Category 2
deceased pensioner 1 If there is no
eligible child of the deceased person in the custody, care and control of the
spouse 67% 85% 2 If there is one eligible child of the deceased person in
the custody, care and control of the spouse 78% 97% 3 If there are 2
eligible children of the deceased person in the custody, care and control of
the spouse 89% 108% 4 If there are 3 or more eligible children of the
deceased person in the custody, care and control of the spouse 100% 108%
Applicable percentage
Item Number of eligible children not in custody etc. of spouse Category 1
deceased pensioner Category 2
deceased pensioner 1 If there is one
eligible child not in the custody, care and control of the spouse 45% 51% 2
If there are 2 eligible children not in the custody, care and control of the
spouse 80% 92% 3 If there are 3 eligible children not in the custody, care
and control of the spouse 90% 108% 4 If there are 4 or more eligible
children not in the custody, care and control of the spouse 100% 108%
(i) if there are 2 spouses—11%; or
(ii) if there are 3 or more spouses—22%; or
(b) in any other case:
(i) if there are 2 spouses—11%; or
(ii) if there are 3 spouses—22%; or
(iii) if there are 4 or more spouses—33%.
142 Subsection 110R(2)
A person who has made an election under section 110T may, not later than
3 months after, but not earlier than 3 months before, age retirement benefit
or early retirement benefit becomes payable to him or her under
section 110TB, elect to receive the benefit at a reduced rate.
144 At
the end of subsection 110TC(1)
(i) to receive age retirement pension at a reduced rate under
section 57AA; or
(ii) to receive early retirement benefit at a reduced rate under
section 61AB;
as the case requires.
145 Subsection 136(2) (definition of F1) F 1 is such factor as, having regard to:
(b) whether or not the person has elected under section 137A that
deferred benefits be paid to him or her at a reduced rate; is
applicable in accordance with Table 1 in Schedule 11; and
(i) except if subparagraph (ii) applies—67% of the annual rate
of the pension that was payable to the person in accordance with
paragraph (2)(b) immediately before his or her death; or
(ii) if the person elected under section 137A that deferred benefits
be paid to him or her at a reduced rate—85% of the annual rate of
that pension;
147 Subsection 136(2G)
Applicable
percentage Item Number of eligible children If person did not
make election under section 137A If person made election under
section 137A 1 If, at that time, there is no eligible child of
the person who is an eligible child 67% 85% 2 If, at that time,
one child of the person is an eligible child 78% 97% 3 If, at that
time, 2 children of the person are eligible children 89% 108% 4
If, at that time, more than 2 children of the person are eligible
children 100% 108%
Applicable percentage
Item Number of eligible children If person did not make election under
section 137A If person made election under section 137A 1 If,
at that time, one child of the person is an eligible child 45% 51% 2 If,
at that time, 2 children of the person are eligible children 80% 92% 3 If,
at that time, 3 children of the person are eligible children 90% 108% 4
If, at that time, more than 3 children of the person are eligible children
100% 108%
153 Schedule 11, Table 1
Table 1—Factors applicable where benefits payable in
accordance with section 56, 57, 60 or 61 Column 1
Item Column 2
Age
on which benefits become payable Column 3
Factor if person has not made an
election under section 137A Column 4
Factor if person has made an
election under section 137A 1 65 .110 .1030 2 64 .108 .1010 3
63 .106 .0990 4 62 .104 .0970 5 61 .102 .0950 6 60 .100 .0930 7
59 .0985 .0916 8 58 .0970 .0902 9 57 .0955 .0888 10 56 .0940
.0874 11 55 .0925 .0860 12 54 .0910 .0846 13 53 .0895 .0832 14
52 .0880 .0818 15 51 .0865 .0804 16 50 .0850 .0790
154 Subsection 3(1) accumulated performance pay employee contributions , in relation to
a person, means the sum of:
(i) the sum of the amounts paid into a declared fund (within the meaning
of the Superannuation (Productivity Benefit) Act 1988 ) in respect of
the person under paragraph 11(1)(a) of the Superannuation
(Productivity Benefit) Alternative Arrangements Declaration No. 6
(Statutory Rules 1993, No. 34); and
(ii) the sum of any amounts deducted by way of charges or fees from those
amounts by the trustee of the fund; and
(b) interest on the amount mentioned in paragraph (a). accumulated
performance pay employer contributions , in relation to a person,
means the sum of:
(i) the sum of the amounts paid into a declared fund (within the meaning
of the Superannuation (Productivity Benefit) Act 1988 ) in respect of
the person under paragraph 11(1)(b) of the Superannuation
(Productivity Benefit) Alternative Arrangements Declaration No. 6
(Statutory Rules 1993, No. 34); and
(ii) the sum of any amounts in the nature of income tax relevant to those
amounts and any amounts deducted by way of charges or fees from those
amounts by the trustee of the fund; and
(b) interest on the amount mentioned in paragraph (a). employer
component , in relation to a benefit payable in respect of a person
under Part VIAB, means that part of the benefit that is payable
because of:
(b) if the person's transferable productivity amount was paid to the Board
under section 110SL or was paid first to the trustee of another
superannuation entity and then an amount in respect of that
transferable productivity amount was paid under section 110SL by
that trustee to the Board—the person's transferable productivity
amount. superannuation entity has the same meaning as in the SIS
Act.
(i) the sum of the continuing contributions paid into the declared fund;
and
(ii) the sum of any amounts in the nature of income tax relevant to those
contributions and any amounts deducted by way of charges or fees from
those contributions by the trustee of the declared fund; and
(b) interest on the amount mentioned in paragraph (a).
155
Subsection 110SB(1) (at the end of the definition of other vested
benefit)
156 After
Part VIAA
(a) the person is an eligible employee; or
(b) deferred benefits are applicable in respect of the person under
Division 3 of Part IX; or
(c) either:
(i) the person has elected under subsection 110T(1) that Part VIB
apply to him or her; or
(ii) regulation 15, 15A or 15B of the Superannuation (CSS) Former Eligible
Employees Regulations applies to the person;
and no benefits under this Act have been paid or begun to be paid to the
person; and the person made an election under clause 6 of the
Superannuation (Productivity Benefit) Alternative Arrangements Declaration
No. 6 (Statutory Rules 1993, No. 34) to have performance pay taken
into account in his or her superannuation arrangements under the
Superannuation (Productivity Benefit) Act 1988 .
(3) If continuing contributions (within the meaning of the Superannuation
(Productivity Benefit) Act 1988 ) have been paid, but are no longer being
paid, into the declared fund in respect of a continuous period of employment
of the person, the person may, by the same notice, ask the trustee of the
declared fund to pay also to the Board the person's transferable productivity
amount.
(4) If:
(a) a person's accumulated performance pay employee contributions and
accumulated performance pay employer contributions; or
(b) a person's accumulated performance pay employee contributions,
accumulated performance pay employer contributions and transferable
productivity amount; have, at the person's request, been paid by the
trustee of the declared fund to the trustee of a superannuation entity
other than the Fund, the person may, by notice in writing, ask the
trustee of that superannuation entity to pay to the Board the sum of:
(i) the total amount paid to the superannuation entity; and
(ii) the sum of any amounts in the nature of income tax relevant to that
amount and any amounts deducted by way of charges or fees from that
amount by the trustee of the superannuation entity; and
(d) interest on the amount mentioned in paragraph (c).
(5) The person must, as soon as possible, give to the Board notice in writing
of any request made to the trustee of a fund or superannuation entity under
subsection (2), (3) or (4).
If, following a request from a person under subsection 110SK(2), (3) or (4),
the trustee of a fund or superannuation entity pays an amount to the Board,
the Board must pay that amount into the Fund.
If an amount has been paid into the Fund under section 110SL in respect
of a person, the person becomes entitled to a benefit under this Part if
another benefit to which the person was entitled under this Act becomes
payable.
The amount of the benefit payable in respect of a person under this Part is
the sum of:
(a) an amount equal to the difference between:
(i) the total amount that was paid into the Fund in respect of the person
under section 110SL; and
(ii) the sum of any amounts in the nature of income tax relevant to that
amount; and
(b) interest on the amount mentioned in paragraph (a).
The employer component of the benefit to which a person is entitled under this
Part is to be treated as a preserved benefit under the SIS Act and the
remainder of the benefit is payable to the person.
(1) If, because of a person's death:
(a) a benefit becomes payable in respect of the person under this Part;
and
(b) Part VI applies; then:
(d) if orphan benefit is payable to an eligible child or eligible
children—the benefit is payable to:
(i) the eligible child or eligible children; or
(ii) if the orphan benefit is payable under section 115 to another
person or other persons—that person or those persons.
(2) If, because of a person's death:
(a) a benefit becomes payable in respect of the person under this Part;
and
(b) a deferred benefit by way of spouse's benefit is payable in respect of
the person; the benefit under this Part is payable to the spouse.
(a) a benefit becomes payable in respect of the person under this Part;
and
(b) a deferred benefit by way of orphan benefit is payable in respect of
the person; the benefit under this Part is payable to:
(d) if the deferred benefit is payable under section 115 to another
person or other persons—that person or those persons.
If:
(a) because of a person's death, a benefit is payable in respect of a
person under this Part; and
(b) the person is not survived by any spouse; and
(c) there is no surviving child of the person or no surviving child of the
person who could be at any time an eligible child of the person; the
benefit is payable to the person's legal personal representative or,
if no legal personal representative can be found, to any individual or
individuals that the Board determines.
158
Paragraph 110TD(b) a lump sum benefit equal to the sum of:
(e) the accumulated employer contributions in respect of the deceased
person; and
(f) the benefit (if any) payable in respect of the deceased person under
Part VIAB; is payable in respect of that child or those
children.
162 Paragraph
126A(3)(c)
164 After subparagraph 128(4B)(c)(iii)
165 At the end of paragraph 128(6)(b)
166 At the end of subsection 135(1)
167
Subparagraph 240(1)(a)(ii) other than:
(b) if, on the death of another person, a benefit is payable to the person
under section 110SQ—that benefit.
170 Paragraph 248(1)(a)
171
Subsection 153AD(1)
(a) if the Board has delegated to the Committee any of the Board's powers
in relation to the decision—to exercise those powers; or
(b) otherwise—to make recommendations to the Board in relation to the
decision.
172 Subsection 153AL(1)
(a) a member of the Board; or
(b) the Commissioner; or
(c) a member of the staff referred to in section 26; or
(d) an APS employee in the Department; or
(e) an officer or employee of a person who is responsible for investing
money forming part of a superannuation fund vested in or managed by
the Board; or
(f) any other person who performs duties in connection with the operation
of this Act; or
(g) a committee consisting of 2 or more persons each of whom is a person
referred to in any of the above paragraphs; all or any of its powers
under this Act or the regulations except its power to reconsider its
own decisions or decisions made by its delegates.
(3) If the Board delegates a power under subsection (1), the delegate
may, by writing, sub-delegate the power:
(a) if the delegate is a member of the Board—to:
(i) another member of the Board; or
(ii) a person referred to in paragraph (1)(b), (c), (d), (e) or (f);
or
(b) if the delegate is the Commissioner—to a person referred to in
paragraph (1)(c), (d), (e) or (f); or
(c) if the delegate is a person referred to in paragraph (1)(c), (d),
(e) or (f)—to:
(i) another person referred to in the same paragraph; or
(ii) a person referred to in another of those paragraphs.
(4) Section 34AA and paragraphs 34AB(a), (b) and (d) of the Acts
Interpretation Act 1901 apply in relation to a sub-delegation in a
corresponding way to the way in which they apply to a delegation.
(5) Section 34A and paragraphs 34AB(c) and (d) of the Acts
Interpretation Act 1901 apply to a sub-delegation as if it were a delegation.
175 Subsection 27R(3)
(a) ceases to be an eligible employee on or after 27 June 1997 in
circumstances connected with the sale or transfer of an organisation,
business, service or asset, or the transfer of a function; and
(b) is not taken by section 58 to have retired involuntarily; and
(c) has not reached his or her minimum retiring age when he or she so
ceases to be an eligible employee; and
(d) has not made an election under section 137.
(2) Subject to subsection (7), the benefits are an amount (the total
benefit ) equal to the sum of:
(a) an amount equal to 3.5 times the amount of his or her accumulated
basic contributions; and
(b) an amount equal to his or her accumulated supplementary contributions
(if any); and
(c) any productivity benefits applying in relation to him or her under
Part VIA; and
(d) any benefit applying in relation to him or her under Part VIAB or
Subdivision B of Division 2 of Part IX;
(3) The person must choose to receive the benefits either in accordance with
subsection (4) or in accordance with subsection (5).
(4) If the person chooses to receive the benefits in accordance with this
subsection, the person is entitled to have the total benefit treated as a
preserved benefit under the SIS Act and dealt with accordingly.
(5) If the person chooses to receive the benefits in accordance with this
subsection, the person is entitled to payment of so much of the total benefit
as is equal to his or her accumulated contributions and to have the balance of
the total benefit treated as a preserved benefit under the SIS Act and dealt
with accordingly.
(6) If the person fails to make a choice as provided by subsection (3),
the person is taken to have chosen to receive benefits in accordance with
subsection (5).
(7) If the person's surcharge debt account is in debit when the person becomes
entitled to the benefits, the total benefit is reduced by the person's
surcharge deduction amount.
183 Paragraph 111A(4)(b)
184 Subsection 119(3)
188 Subparagraph 140(2)(a)(i)
(a) immediately before the sale or transfer of an organisation, business,
service or asset, or the transfer of a function, was an eligible
employee because he or she was the holder of a particular position or
office; and
(b) as a result of the sale or transfer of the organisation, business,
service or asset, or the transfer of a function, ceases to be an
eligible employee even though he or she continues to be the holder of
the position or office.
194 At the end of section 155B
195 At the end of
section 158A
(a) subsection (1) applies in relation to a benefit that is payable
to a person; and
(b) the amount of the benefit is unclaimed money within the meaning of the
Superannuation (Unclaimed Money and Lost Members) Act 1999 and is
required to be paid to the Commissioner of Taxation under that Act;
the Board must comply with the requirement.
197 Subsection 160(8) (definition of declared authority) declared authority means:
(i) whose staff consist of persons engaged under the Public Service Act;
and
(ii) that has been declared by the Minister (whether before or after the
commencement of this subparagraph) to be an authority or body to which
this section applies; or
(b) an authority (other than an approved authority) or a body whose staff
include a person or persons mentioned in paragraph (ec) of the
definition of eligible employee in subsection 3(1).
198 After
section 163A
(1) The Board may:
(a) send to the designated employer of an eligible employee any document
or written information that, under this Act or the SIS Act, the Board
is required to send to the employee; and
(b) ask the designated employer to give the document or information to the
eligible employee.
(2) The Board must ensure that the confidentiality of any document or
information sent to the designated employer for transmission to the employee
is preserved.
(3) The designated employer of an eligible employee must comply with a request
of the Board under subsection (1).
199 Paragraph 166(3)(b)
200 After subsection 168(17)
(a) a provision of the regulations is incorrect, inadequate or ineffective
because of a provision of any Act (including an Act amending this Act)
that was enacted after the provision of the regulations was made; and
(b) the incorrectness, inadequacy or ineffectiveness could be remedied by
an appropriate amendment of the regulations; the Board may, for the
purposes of the performance of its functions or the exercise of its
powers, treat the amendment as having been made.
(a) such assets of the Fund (including investment assets of the Fund) as
are determined by the Board to be assets that fairly and equitably
represent the accumulated contributions and Fund accumulated employer
contributions of those people who have ceased to be eligible employees
under section 245; and
(b) such liabilities (if any) (including investment liabilities of the
Fund) as are determined by the Board to be liabilities relating to
those assets.
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