Commonwealth Numbered Regulations

1994 No. 269 SUPERANNUATION (PSS) MEMBERSHIP INCLUSION DECLARATION No. 14 - REG 2

2.1 Superannuation (PSS) Membership Inclusion Declaration No. 3*2* is amended
in accordance with this clause.

2.2 Paragraph 2 (1) (e): Omit the paragraph, substitute:

"(e) either:

        (i)    does not become a member of a State superannuation scheme; or

        (ii)   in the case of a person to whom, under subclause (3), this
               subparagraph applies-a State superannuation scheme of which the
               person is taken, under subclause (4), to be a member for top-up
               purposes.".

2.3 Clause 2: Add at the end:

"(3) For the purposes of subparagraph (1) (e) (ii), a person is taken to be a
person to whom the 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).



"(4) For the purposes of this clause, 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)).



"(5) Subject to subclause (6), 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).



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

   (a)  the contributions mentioned in subclause (5):

        (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.".

*2* Statutory Rules 1991 No. 463.