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TAXATION (STAFF ARRANGEMENTS) ACT 1969 - SECT 12

12 .         Elections by Commonwealth employees to contribute to State Superannuation Fund

        (1)         In this section and in sections 13, 13A and 14, unless the contrary intention appears —

        Commonwealth contributor means a Commonwealth employee who —

            (a)         was, immediately before his appointment or engagement under this Act, a contributor for units of pension under the provisions of the Commonwealth Superannuation Act;

            (b)         elects in writing in accordance with the provisions of this section to receive the benefits under this section applicable to Commonwealth contributors,

        but does not include a Commonwealth pensioner as defined by section 13;

        Commonwealth pension in relation to a Commonwealth contributor, means the amount of pension expressed as a rate per annum that the Commonwealth contributor would have been entitled to receive under the Commonwealth Superannuation Act if, on the date immediately prior to his being appointed or engaged under this Act, he had attained his selected retiring age with respect to the units of pension for which he had contributed under that Act;

        Commonwealth pension contribution in relation to a Commonwealth contributor, means the amount of the contributions, expressed as a rate per fortnight, which a Commonwealth contributor was paying as contributions for units of pension under the Commonwealth Superannuation Act immediately before his appointment or engagement under this Act, but does not include any contributions so paid in respect of reserve units of pension;

        Commonwealth Superannuation Act means the Superannuation Act 1922-1969 of the Parliament of the Commonwealth;

        Commonwealth Superannuation Board means the Superannuation Board constituted by the Commonwealth Superannuation Act 1922-1969 ;

        the State Act means the Superannuation and Family Benefits Act 1938 4 .

        (2)         The provisions of this section and of sections 13, 13A and 14 of this Act are incorporated with and shall be read as one with the State Act.

        (3)         A Commonwealth contributor may, subject to subsections (4) and (5), elect in writing in a form approved by and addressed to the Board within one month of his being appointed or engaged under this Act to become a contributor to the Fund in accordance with the provisions of this section.

        (4)         Where a Commonwealth contributor elects under subsection (3) and has, at the time of so electing, received from the Commonwealth Superannuation Board any refund of contributions made by him as a contributor under the Commonwealth Superannuation Act, his election shall not be valid unless at the time that he so elects he pays to the Board an amount equal to any refund so made less any amount included in that refund which represents a refund of contributions paid and interest thereon in respect of reserve units of pension.

        (5)         Where a Commonwealth contributor who elects under subsection (3) receives, after he so elects, a refund of the kind referred to in subsection (4), his election shall cease to be valid for the purposes of this section and be deemed to have been of no effect if, at the expiration of 7 days after receiving that refund he fails to pay to the Board the amount of that refund less any amount included in that refund which represents a refund of contributions paid and interest thereon in respect of reserve units of pension.

        (6)         The Board shall —

            (a)         cause any amounts paid to it under subsections (4) and (5) to be remitted to the Treasury to be credited to the Consolidated Account; and

            (b)         repay to any Commonwealth employee whose election under subsection (3) ceases to be valid pursuant to subsection (5), any contributions made by him to the Fund pursuant to this section.

        (7)         Where the Board receives an election duly made by a Commonwealth contributor under subsection (3), it shall determine —

            (a)         the Commonwealth pension applicable to the Commonwealth contributor; and

            (b)         the number of units of pension under the State Act for which the Commonwealth contributor would be required to contribute in order to be eligible for pension under that Act at a rate equal to, or approximately equal to but not less than, the Commonwealth pension so determined,

                and the Commonwealth contributor may apply and contribute for the number of units of pension under the State Act so determined in relation to him, and those units shall be so contributed for as to produce a full pension at the same age as the age at which he would have received full pension in respect of the Commonwealth units for which he was previously contributing under the Commonwealth Superannuation Act.

        (8)         The contributions that a Commonwealth contributor is required to make to the Fund in respect of units of pension for which he contributes under subsection (7) shall be —

            (a)         the contributions that any contributor for those units under the State Act would be required to make under that Act if, when he commenced to contribute for those units, he were the same age as the Commonwealth contributor; or

            (b)         contributions equal to those he was making under the Commonwealth Superannuation Act immediately before he ceased to make contributions under that Act prior to being appointed or engaged under this Act,

                whichever is less, and where in relation to any Commonwealth contributor, the amount of contributions which he is required to pay to the Fund is the amount referred to in paragraph (b), there shall be credited to the Fund and charged to the Consolidated Account the amount by which the amount of those contributions is less than the contributions that the Commonwealth contributor would, but for this subsection, have been required to make to the Fund in respect of those units.

        (9)         Any service by a Commonwealth employee in the Commonwealth Service prior to his appointment or engagement under this Act shall be deemed for the purposes of the State Act, to be service within the meaning of section 6(1) of the State Act.

        (10)         Where a Commonwealth contributor who has made a valid election under subsection (3), or the dependants of such a contributor, becomes or become, as the case may be, entitled to a refund of contributions under the State Act —

            (a)         there shall be paid to him or to them, as the case may be, in addition to the amount of the refund to which he is or they are so entitled under the State Act, an amount to be charged to the Consolidated Account equal to the amount which he paid to the Board under subsection (4) or subsection (5), as the case may be, in order to make that valid election; and

            (b)         there shall be paid by the Board and credited to the Consolidated Account an amount equal to the aggregate of any amounts previously credited to the Fund and charged to the Consolidated Account pursuant to subsection (8) with respect to that Commonwealth contributor.

        [Section 12 amended: No. 20 of 1970 s. 2; No. 6 of 1993 s. 11; No. 49 of 1996 s. 64; No. 77 of 2006 s. 4.]



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