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1995 No. 79 SUPERANNUATION (PSS) MEMBERSHIP INCLUSION DECLARATION - REG 2
Interpretation
2. (1) In this Declaration:
"1976 Act" means the Superannuation Act 1976;
"1990 Act" means the Superannuation Act 1990;
"alternative superannuation scheme", in relation to particular employment of a
person with an employer, means a superannuation scheme (other than the
Superannuation Scheme), that is not:
(a) a scheme, or part of a scheme, that is established for the
preservation
or payment of a benefit of the kind referred to as an "interim benefit" in the
Superannuation (Productivity Benefit) Act 1988; or
(b) the scheme provided for by the 1976 Act to the extent that membership
of that scheme by the person relates to other employment (if any) with
the employer; or
(c) in the case of a prescribed person-a scheme, or part of a scheme, of
which the person is taken to be a member for top-up purposes; or
"performance pay" means a payment of that name made under an agreement under
Part VIB of the Industrial Relations Act 1988;
"prescribed person" means a person who 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 (for example, a top-up arrangement);
"State superannuation scheme", means a superannuation scheme:
(a) established under the law of a State or Territory; and
(b) applying to persons employed in, or appointed to, the Public Service,
or any other service, of the State or Territory; but does not include,
in the case of a prescribed person, a scheme, or part of a scheme, of
which the person is taken to be a member for top-up purposes;
"superannuation scheme", in relation to a person, means a scheme (whether
described as a scheme, fund, arrangement or otherwise), however established,
under which superannuation or retirement benefits are payable to, or in
relation to, the person;
"top-up arrangement" means an arrangement in relation to the employment of,
or the holding of an office by, a person ("the payee") under which:
(a) another person ("the payer") contributes, on behalf of the payee, to a
superannuation scheme (which may be a scheme that applies only to the payee)
under which superannuation or retirement benefits are payable to, or in
relation to, the payee; and
(b) the contributions are part of, and not additional to, the payee's
overall remuneration package provided by the payer; and
(c) the contributions are additional to payments made by the payer under
the 1990 Act for the payee in relation to that employment or holding
of office.
(Note: Unless the contrary intention appears, terms defined in the
Superannuation Act 1990 have the same meaning in this Declaration. For
example, section 3 of that Act contains the following definition:
'Superannuation Scheme' means the superannuation scheme established by the
Trust Deed.)
(2) For the purposes of this Declaration, a person is taken to be a member of
a superannuation scheme for top-up purposes if the person is a member of the
scheme only because of:
(a) a top-up arrangement; or
(b) a top-up arrangement and one or both of the following circumstances:
(i) contributions relating to performance pay are made to the
scheme;
(ii) the person is a member of the scheme for the purposes of the
preservation or payment of a benefit of the kind referred to as
an
"interim benefit" in the Superannuation (Productivity Benefit) Act 1988.
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