(1)  In these regulations, unless the contrary intention appears –

accumulated leave scheme means a plan or arrangement that allows a participating employee, by accepting a reduction in salary for a certain period, to be granted leave during which he or she will be paid salary at the same reduced rate and includes the State Service accumulated leave scheme and any other accumulated leave scheme approved by a Head of Agency;

accumulation scheme has the same meaning as in the Public Sector Superannuation Reform Act 1999 ;

Act means the Retirement Benefits Act 1993 ;

Actuary means –

(a) a person who is a Fellow of either the Institute of Actuaries (Australia), the Institute of Actuaries (London) or the Faculty of Actuaries (Edinburgh); or

(b) an organisation which employs any such person –

if the person or organisation is appointed under regulation 20 ;

additional employer contributions means employer contributions paid by an Agency on behalf of a person as mentioned in regulation 64 ;

Agency means –

(a) a Government department or a statutory authority or other organisation specified in column 1 of Schedule 1 to the State Service Act; or

(b) a prescribed authority that is not such an organisation; or

(c) the controlling authority of any industry or undertaking carried on by or on behalf of the State; or

(d) where the services of a prescribed authority are transferred to another person or organisation or another prescribed authority, the person, organisation or authority responsible for payment of contributions to the Fund in respect of a contributor;

allocated pension means a pension payable from an allocated pension account;

allocated pension account means an account established or maintained under regulation 68 ;

amalgamated contributor means a contributor who makes contributions to the Fund in accordance with clause 4 of Schedule 3 to the Retirement Benefits Act 1982 ;

assessment notice means a notice issued by the Taxation Commissioner requiring the payment of an amount of surcharge contributions tax, including interest on that payment, in respect of any person and includes –

(a) a notice that has been issued in respect of superannuation contributions transferred to the Board under these regulations; and

(b) an amendment to that notice issued by the Taxation Commissioner;

AWOTE means the original estimates series of average weekly ordinary time earnings of full-time adult employees in Australia published by the Australian Statistician under the Census and Statistics Act 1905 of the Commonwealth;

basic contribution rate means –

(a) in respect of a contributor to whom regulation 33(1)(c) or (d) refers, a rate of contribution equal to 5% of salary; or

(b) in respect of an existing contributor, a contribution rate equal to 5% of salary or, if he or she is making contributions at the rate of 2.5% of salary, that rate; or

(c) in respect of an amalgamated contributor, a rate of contribution equal to the sum of –

(i) the contribution payable by the contributor as at 30 June 1982; and

(ii) 5% of any salary increase received by him or her after 1 July 1982;

benefit multiple factor means the benefit multiple factor derived in accordance with regulation 44 ;

casual employee means a person who is paid only for the hours worked at a rate which compensates that person for not being eligible for paid leave, without regard to the term of his or her employment but does not include a permanent part-time employee or a temporary part-time employee;

CEO means the Chief Executive Officer of the Board;

commencement day means the day on which these regulations take effect;

Commonwealth Surcharge Act means an Act of the Commonwealth which imposes a surcharge liability on a superannuation benefit or interest or which relates to any such liability;

complying superannuation scheme means the accumulation scheme or a superannuation scheme that is a complying superannuation fund for the purposes of the SIS Act;

compulsory preservation account means an account established or maintained under regulation 67 ;

Consumer Price Index means the table described as the "Consumer Price Index Numbers – All Groups, All Capital Cities" published by the Australian Statistician under the Census and Statistics Act 1905 of the Commonwealth;

contract employee means an employee who is appointed and employed on terms and conditions specified in a contract of service;

contributions means member contributions or salary sacrifice contributions but does not include spouse contributions or voluntary contributions;

contributions tax means an amount payable on taxable contributions as required by the Income Tax Assessment Act 1936 of the Commonwealth;

contributor means –

(a) an employee who is contributing to the contributory scheme by way of member contributions or salary sacrifice contributions; or

(b) an employee who has ceased to contribute to the contributory scheme under regulation 34(5) ; or

(c) an employee who is not contributing to the contributory scheme while on approved leave without pay; or

(d) a person who elects under regulation 29 to contribute to the contributory scheme –

and includes an amalgamated contributor and an existing contributor;

contributor's account means an account established by the Board under regulation 42 for a contributor;

contributory scheme means the superannuation arrangements provided for by Part 5 ;

eligible rollover fund has the same meaning as in the SIS Act;

eligible termination payment has the same meaning as in the Income Tax Assessment Act 1936 of the Commonwealth;

employee means a person appointed or employed in any position or capacity under the State Service Act or in any industry or undertaking carried on by or on behalf of the State other than a person mentioned in regulation 6(1) ;

employment redundancy program means a program for the purpose of reducing the level of employment in the public sector declared by the Minister by notice published in the Gazette to be an employment redundancy program for the purposes of these regulations;

existing contributor means a contributor who, immediately before 1 July 1994, was a contributor to the contributory scheme established under the Retirement Benefits Act 1982 and who has continued at all times to be such a contributor, but does not include an amalgamated contributor;

former regulations means the Retirement Benefits Regulations 1994 or the Retirement Benefits (Transitional) Regulations 1994 ;

former superannuation legislation means the Superannuation Act 1938 , the Retirement Benefits Act 1970 , the Retirement Benefits Act 1982 or the former regulations;

full benefits contributor means a contributor who is eligible to be treated as a full benefits contributor in accordance with regulation 120 ;

full-time equivalent service means the period of service that a person, who has been employed at any time otherwise than on a full-time basis, would have attained if that person had always been employed on a full-time basis;

Fund means the Retirement Benefits Fund continued in existence under section 11 of the Act and includes all money received by the Board and all subfunds, accounts, investments, policies of insurance and other assets in which that money is from time to time invested;

gainful employment means employment for gain or reward in any business, trade, profession, vocation, calling, occupation or employment but does not include voluntary or unpaid employment;

Government Business Enterprise means a Government Business Enterprise within the meaning of the Government Business Enterprises Act 1995 ;

Government department means a Government department established under section 11 of the State Service Act;

half-year means a period of 6 months commencing on 1 January or 1 July in each year;

Head of Agency means the person responsible for the administration of an Agency;

interim invalidity means interim invalidity as determined by the Board under regulation 118(3) ;

interim invalidity pension means a pension paid by the Board on the grounds of interim invalidity;

interim invalidity pensioner means a person who is in receipt of an interim invalidity pension;

invalidity means total and permanent incapacity, partial and permanent incapacity or interim invalidity as determined by the Board under regulation 118(3) ;

invalidity benefit means a benefit paid by the Board on the ground of total and permanent incapacity, partial and permanent incapacity or interim invalidity;

invalidity pension means a pension paid by the Board on the grounds of total and permanent incapacity, partial and permanent incapacity or interim invalidity;

invalidity pensioner means a person who is in receipt of an invalidity pension;

investment account means an account established or maintained under regulation 62 ;

legal personal representative means the executor of the will or administrator of the estate of a deceased person, the trustee of the estate of a person under a legal incapacity or a person who holds a power of attorney granted by a person in respect of matters generally pertaining to these regulations;

limited benefits contributor means a contributor who is not eligible to be treated as a full benefits contributor as provided by regulation 120 ;

long leave of absence without pay means a period of leave without pay that exceeds 20 continuous working days;

member contributions means an amount paid or payable by a contributor to the contributory scheme as required under Part 5 but does not include salary sacrifice contributions;

non-contributory scheme means the scheme established under Part 5 of the Retirement Benefits Regulations 1994 as in force immediately before the commencement day;

notional contributions surcharge amount means an amount calculated by the Board under regulation 88 ;

notional surchargeable contributions factor means a factor applying to a contributor as determined under regulation 23(9) ;

parental leave means any period not exceeding 12 months on any one occasion of unpaid maternity leave, unpaid paternity leave or unpaid adoption leave;

partial and permanent incapacity means partial and permanent incapacity as determined by the Board under regulation 118(3) ;

partial and permanent incapacity pension means a pension paid by the Board on the grounds of partial and permanent incapacity;

pay-day means the day on which a fortnightly instalment of pension is payable under regulation 84 ;

pensioner means a person who is receiving a pension under these regulations that is not an allocated pension;

permanent employee means a person aged 15 years or over –

(a) who was employed in a permanent capacity in an Agency on 14 May 1999 and has not received a benefit under these regulations or the former regulations on cessation of employment after that date; or

(b) who, under the Public Sector Superannuation Reform Act 1999 , these regulations or the former regulations, has become a contributor and has not received a benefit under these regulations or the former regulations on cessation of employment after that date –

and includes an employee who is –

(c) appointed as a permanent employee under section 37 of the State Service Act; or

(d) employed in a permanent capacity by the Hydro-Electric Corporation; or

(e) employed in a permanent capacity as a police officer; or

(f) employed as a student nurse or a trainee under section 37 of the State Service Act; or

(g) employed in a permanent capacity otherwise than as provided in paragraphs (c) to (f) , both inclusive, and who was, immediately before 1 July 1994, a contributor within the meaning of the Retirement Benefits Act 1982 ; or

(h) an officer the term of whose appointment is fixed by an Act; or

(i) appointed under Part 6 of the State Service Act and who was, immediately before his or her appointment, a contributor to the contributory scheme; or

(j) a person employed in a permanent capacity who, under any Act, is taken to be an employee within the meaning of, or for the purposes of, these regulations; or

(k) an employee, or a member of a class of employees, of an Agency determined by the Minister, on the recommendation of the Board, to be employed in a permanent capacity for the purposes of these regulations –

but does not include –

(l) a person to whom regulation 6 applies; or

(m) a permanent part-time employee who before 1 July 1994 was not a contributor to the contributory scheme; or

(n) a married female employee who has been continuously employed since 1 July 1982 and who is not contributing to the contributory scheme; or

(o) a person –

(i) who is a casual employee or whose employment is casual in nature; or

(ii) who is a temporary part-time or temporary full-time employee or whose employment is of a temporary or fixed-term nature; or

(iii) who is appointed for a specified term or for the duration of a specified task under section 37 of the State Service Act; or

(iv) who is employed as an agent or who is remunerated by fees, allowances or commission only; or

(v) whose appointment is honorary; or

(vi) who is employed under a contract which is not a prescribed contract of employment; or

(vii) by reason only of his or her appointment as a member of a board; or

(p) a person referred to in paragraphs (a) to (k) of this definition employed or appointed after 14 May 1999;

prescribed arrangement means an enactment, arrangement or agreement under which services currently provided by an Agency or part of an Agency are transferred as a result of –

(a) a change to its constitution; or

(b) a sale or any other arrangement which may result in any change to the terms of employment of all or some of its employees –

to another person, organisation or prescribed authority if the enactment, arrangement or agreement is declared to be a prescribed arrangement under subregulation (3) ;

prescribed authority means an authority, State-owned company, Agency or part of an Agency to which these regulations apply under section 5(1A) or 29J of the Act;

prescribed contract of employment means a contract in writing under which a person is employed in an Agency, for a period that is, or for periods that together are, not less than 3 years, whether the periods are specified in, or determined by reference to, the contract;

preservation age means the preservation age determined in accordance wi th regulation 4 ;

quarter means a period of 3 months commencing on 1 July, 1 October, 1 January or 1 April in any year;

rate of contribution means the effective rate of contributions made by or on behalf of a contributor after any deduction is made for contributions tax in accordance with the law of the Commonwealth;

RBF member means –

(a) a contributor; or

(b) a person holding a compulsory preservation account; or

(c) a person holding an investment account; or

(d) a pensioner unless he or she is in receipt of a pension payable under regulation 81 only;

record means any record of information, and includes –

(a) anything on which there is writing; and

(b) anything on which there are marks, figures, symbols or perforations having a meaning for persons qualified to interpret them; and

(c) anything from which sounds, images or writings can be reproduced with or without the aid of anything else; and

(d) a map, plan, drawing or photograph –

and a reference in this Act to a record includes a reference to –

(e) any part of any such record; and

(f) any copy, reproduction or duplicate of the record or of any part of the record; and

(g) any part of such a copy, reproduction or duplicate;

regulated superannuation fund means a regulated superannuation fund within the meaning of the SIS Act;

responsible officer, in respect of an Agency, means –

(a) the person employed in that Agency to whom is assigned the duty of conducting the business of the Agency relating to the Fund; or

(b) where that duty is not assigned, the Head of Agency;

reversionary pension to which a person is entitled means a pension in respect of which the entitlement is at any time conditional on the death of another person who is still living;

SAF Agreement means the agreement referred to in section 71A(1) of the Retirement Benefits Act 1982 ;

salary, subject to subregulation (4) , includes wages, allowances and discretionary benefits paid or payable to a person as an employee and –

(a) any amount paid by an Agency to a complying superannuation scheme on behalf of an employee who has the option of receiving the amount as salary or in another form of benefit; and

(b) any amount paid for, or value assessed of non-salary benefits received by, an employee who has the option of receiving the amount as salary or in another form of benefit –

but does not include –

(c) any bonus or payment for special circumstances of an occasional nature; or

(d) any payment in respect of travelling or other work-related expenses; or

(e) any payment in respect of accrued recreation leave or long service leave that is not taken as leave but for which a lump sum payment is made; or

(f) any wages, allowances or discretionary benefits in respect of which contributions have not been paid by a person while an employee; or

(g) any increase in salary ratified after cessation of employment;

salary sacrifice contributions means an amount paid or payable to the contributory scheme under an arrangement between a contributor and his or her employing Agency providing for non-salary benefits to be paid by that employing Agency instead of contributions that would otherwise be required to be paid by that contributor under Part 5 ;

Scheme means the Retirement Benefits Fund Scheme referred to in section 5 of the Act;

service, in respect of a contributor, means a period or periods of any of the following kinds:

(a) a period in respect of which a contributor made contributions to the Fund under Part 5 ;

(b) any period recognised as service under regulation 31 or 32 ;

short leave of absence without pay means a period of leave without pay consisting of 20 continuous working days or less;

SIS Act means the Superannuation Industry (Supervision) Act 1993 of the Commonwealth;

spouse includes the person with whom an RBF member is in a significant relationship, within the meaning of the Relationships Act 2003 ;

spouse contributions means voluntary contributions that have been paid on behalf of a spouse to an investment account established or maintained under regulation 62 ;

State-owned company means a company incorporated under the Corporations Act which is controlled by –

(a) the Crown; or

(b) a Government Business Enterprise; or

(c) a statutory authority; or

(d) another company which is itself controlled by an entity referred to in paragraph (a) , (b) or (c) ;

State Service Act means the State Service Act 2000 ;

statutory authority means a body or authority, whether incorporated or not, which is established or constituted by or under an Act or under the Royal Prerogative, where the body or authority, or the governing body of which, wholly or partly comprises a person or persons appointed by the Governor, a Minister or another statutory authority, and includes the governing body of any such statutory authority;

subfund means a part of the Fund that is maintained by the Board as a subfund under the Act;

superannuation units means pension units for which contributions were made under the Superannuation Act 1938 ;

surcharge liability means any liability for a tax or interest under the Commonwealth Surcharge Act arising from an entitlement to a benefit under these regulations;

surchargeable contributions debt account means an account established under regulation 93 ;

surviving partner means the widow or widower of an RBF member, and includes the person with whom the RBF member was in a significant relationship, within the meaning of the Relationships Act 2003 , but only where that widow, widower or person was, in the opinion of the Board –

(a) living with the RBF member at the time of his or her death on a genuine domestic basis; or

(b) receiving significant financial support from the RBF member;

Taxation Commissioner means the person who is holding office as, or acting in the office of, the Commissioner of Taxation under the Taxation Administration Act 1953 of the Commonwealth;

total and permanent incapacity means total and permanent incapacity as determined by the Board under regulation 118(3) ;

total and permanent incapacity pension means a pension paid by the Board on the grounds of total and permanent incapacity;

transferring member has the same meaning as in the Public Sector Superannuation Reform Act 1999 ;

Trust Deed has the same meaning as in the Public Sector Superannuation Reform Act 1999 ;

voluntary contributions means an amount paid to an investment account established or maintained under regulation 62 .

(2)  In these regulations, a reference to the Retirement Benefits Act 1982 is to be read as a reference to that Act as amended by the Retirement Benefits Act 1993 .

(3)  The Minister may, by notice published in the Gazette , declare that an enactment, arrangement or agreement is to be a prescribed arrangement for the purposes of these regulations.

(4)  For the purposes of the definition of "salary" in subregulation (1)  –

(a) contributions made by an Agency to a complying superannuation scheme on behalf of a contributor are taken to be included in the contributor's salary; and

(b) a reference to salary in Division 2 of Part 5 is taken to be a reference to salary that is, or has been, paid and not the salary that would have been paid or payable if the contributor had not been participating in an accumulated leave scheme.

(5)  For the purposes of the definition of "service" in subregulation (1) , if a person, having been absent from duty while in receipt of –

(a) a pension paid by the Board on the grounds of total and permanent incapacity; or

(b) a pension paid by the Board on the grounds of partial and permanent incapacity –

under these regulations, is reappointed to an office or position in the service of an Agency, the period during which he or she was so absent is taken to comprise part of his or her service.

(6)  For the purposes of the definition of "State-owned company" in subregulation (1) , the provisions of the Corporations Act relating to control are taken to apply as if the Crown, Government Business Enterprise or statutory authority, as the case may be, were a corporation under that Act.

(7)  A reference in these regulations to a notification or notice of election in writing to the Board includes a notification or notice of election made in any other manner approved by the Board.