Commonwealth Numbered Regulations

1994 No. 272 SUPERANNUATION (ELIGIBLE EMPLOYEES) REGULATIONS (AMENDMENT) - REG 3

3.1 Subparagraph 4 (a) (ii): Omit the subparagraph, substitute:

"(ii) are members of a superannuation scheme applying to persons employed by
that approved authority, other than:

                (A)  a scheme to which contributions are made in relation to
                     those persons only in relation to performance pay; or

                (B)  in the case of a person to whom, under subregulation (2),
                     this sub-subparagraph applies-a scheme of which the
                     person is taken, under subregulation (3), to be a member
                     for top-up purposes; or are required by the terms and
                     conditions of their employment to become (subject to
                     compliance with, or fulfilment of, any conditions or
                     requirements relating to membership of the scheme)
                     members of a scheme of that kind; and".

3.2 Subparagraph 4 (aa) (ii): Omit the subparagraph, substitute:

"(ii) are members of a superannuation scheme applying to holders of that
office, other than:

                (A)  a scheme to which contributions are made in relation to
                     those persons only in relation to performance pay; or

                (B)  in the case of a person to whom, under subregulation (2),
                     this sub-subparagraph applies-a scheme of which the
                     person is taken, under subregulation (3), to be a member
                     for top-up purposes; or are required by the terms and
                     conditions of their appointment to become (subject to
                     compliance with, or fulfilment of, any conditions or
                     requirements relating to membership of the scheme)
                     members of a scheme of that kind; and".

3.3 Subparagraph 4 (o) (ii): Omit "scheme (other than a scheme to which
contributions are made in relation to those persons only in relation to
performance pay);", substitute:

"scheme, other than:

                (A)  a scheme to which contributions are made in relation to
                     those persons only in relation to performance pay; or

                (B)  in the case of a person to whom, under subregulation (2),
                     this sub-subparagraph applies-a scheme of which the
                     person is taken, under subregulation (3), to be a member
                     for top-up purposes; and".

3.4 Regulation 4: Add at the end:

"(2) For the purposes of sub-subparagraphs 4 (1) (a) (ii) (B), 4 (1) (aa) (ii)
(B) and 4 (1) (o) (ii) (B), a person is taken to be a person to whom the
relevant sub-subparagraph applies if he or she holds office or is employed
under terms and conditions that enable the person to choose whether to take
part of his or her remuneration in a non-monetary form (which may be in the
form of a top-up arrangement).



"(3) For the purposes of those sub-subparagraphs, a person is taken to be a
member of a superannuation scheme for top-up purposes if, and only if, he or
she is a member of the scheme:

   (a)  by reason only of a top-up arrangement; or

   (b)  by reason of:

        (i)    a top-up arrangement; and

        (ii)   one or both of the following circumstances:

                (A)  contributions are made to the scheme in relation to
                     performance pay;

                (B)  the person is a member of the scheme for the purposes of
                     the preservation or payment of benefits of the kind
                     referred to as 'interim benefits' in the
                     Superannuation (Productivity Benefit) Act 1988; but no
                     other circumstance (except that mentioned in subparagraph
                     (i)).



"(4) Subject to subregulation (5), a 'top-up arrangement' is an arrangement
between the person ('the payee') to whom, under the arrangement, remuneration
is paid and the person ('the payer') who pays the remuneration, by which the
payer makes contributions in respect of the payee to a superannuation scheme
(which may be a scheme applying only in respect of the payee).



"(5) An arrangement is not a top-up arrangement unless:

   (a)  the contributions mentioned in subregulation (4):

        (i)    constitute part of the payee's overall remuneration; and

        (ii)   are not paid as an addition to remuneration otherwise payable;
               and

   (b)  the payer makes payments under the Act:

        (i)    in respect of the payee; and

        (ii)   in relation to the employment or office to which the
               arrangement relates.



"(6) Paragraph (c) of the definition of 'superannuation scheme' in regulation
3 does not apply in relation to:

   (a)  subregulation (3) or (4); or

   (b)  a reference in any other provision of these Regulations to a scheme of
        which a person is taken, under subregulation (3), to be a member.".