Western Australian Current Regulations Western Australian Current Regulations (1) In these
regulations —
accumulation account means —
(a) for
a West State Super Member, the Member’s west state account (as defined
in regulation 50); and
(aa) for
a GESB Super Member, the Member’s GESB Super account (as defined in
regulation 83); and
(b) for
a Retirement Income Member, the Member’s retirement income account (as
defined in regulation 171); and
(c) for
a Term Allocated Pension Member, the Member’s term allocated pension
account (as defined in regulation 196A); and
(d) for
a GESB Super (Retirement Access) Member, the Member’s retirement access
account (as defined in regulation 201);
AFCA scheme has the meaning given in the
Corporations Act section 761A (which refers to the external dispute
resolution scheme provided for in Part 7.10A of that Act);
Australian Financial Complaints Authority means
the operator of the AFCA scheme;
charge percentage means the Employer’s
charge percentage for the relevant Member, calculated in accordance with
section 19 of the SGA Act before applying any reduction under section 22
or 23 of that Act;
commencement day means the day on which these
regulations come into operation;
Commonwealth payment means a payment from the
Commonwealth Commissioner of Taxation of —
(a) a
shortfall component under the Superannuation Guarantee (Administration)
Act 1992 of the Commonwealth; or
(b) a
Government co‑contribution under the Superannuation (Government
Co‑contribution for Low Income Earners) Act 2003 of the
Commonwealth; or
(c) any
other amount that the Commissioner may, under a law of the Commonwealth, pay
to the Fund for a Member;
Commonwealth Unclaimed Money Act means the
Superannuation (Unclaimed Money and Lost Members) Act 1999
(Commonwealth);
commutation authority means a commutation
authority issued by the Commonwealth Commissioner of Taxation under the
Taxation Administration Act 1953 (Commonwealth) Schedule 1
Division 136;
condition of release means a condition of release
specified in the SIS Regulations Schedule 1;
contribution period means the period selected
under regulation 4;
contributions‑split transfer means a
transfer to a scheme from another scheme or superannuation fund in
accordance with Division 6.7 of the SIS Regulations, or that would
be in accordance with that Division if the transferring scheme or fund were a
regulated superannuation fund;
contributions tax means tax imposed by the
Superannuation Contributions Tax Imposition Act 1997 or Superannuation
Contributions Tax (Members of Constitutionally Protected Superannuation Funds)
Imposition Act 1997 of the Commonwealth;
CPI rate means, for a financial year, the greater
of zero and the rate equal to CPI in the formula —
where —
I T is the Consumer
Price Index number (All Groups Index) for Perth published by the Commonwealth
Statistician under the Census and Statistics Act 1905 of the
Commonwealth for the quarter ending on the 31 March immediately preceding the
start of that financial year; and
I L is that Index
number for the quarter ending on the previous 31 March;
dependant has the meaning given in the SIS Act
section 10(1);
Division 1 Employer means an Employer listed
or referred to in Division 1 of Schedule 1;
Division 2 Employer means an Employer listed
or referred to in Division 2 of Schedule 1;
earning rate , in respect of a Member, means the
earning rate determined by the Board for —
(a) if
the Member has selected a personalised investment plan, the Member; or
(b)
otherwise, the investment plan selected by the Member;
Employer , in relation to a worker, means the
Employer for whom the worker works;
Family Law Act means the Family Law Act 1975
(Commonwealth) Part VIIIB;
former member means a person who is not a Member
nor a pensioner under the S&FB Act, but who has been —
(a) a
Member; or
(b) a
contributor or qualified contributor under the S&FB Act; or
(c) a
subscriber or contributor to the Provident Account under Part VA of the S&FB
Act;
former temporary resident means a member who has
been identified in a notice given under the Commonwealth Unclaimed Money Act
section 20C as a former temporary resident within the meaning of
section 20AA of that Act;
GESB Super account has the meaning given in
regulation 83(1);
GESB Super Member means a member of the GESB Super
Scheme;
GESB Super (Retirement Access) Member means a
member of the GESB Super (Retirement Access) Scheme;
GESB Super (Retirement Access) Scheme means the
superannuation scheme established by regulation 200;
GESB Super Scheme means the superannuation scheme
established by regulation 82;
Gold State Super Member means a member of the Gold
State Super Scheme;
Gold State Super Scheme means the superannuation
scheme continued by section 29(1)(b) of the Act;
inactive GESB Super account has the meaning given
in regulation 83(1B);
inactive west state account has the meaning given
in regulation 50(1B);
lost member has the meaning given in the SIS
Regulations regulation 1.03A;
lost member account has the meaning given in the
Commonwealth Unclaimed Money Act section 24B;
Member means, except in Part 7, a Gold State Super
Member, a West State Super Member, a GESB Super Member, a Retirement Income
Member, a Term Allocated Pension Member or a GESB Super (Retirement Access)
Member;
non‑government contribution means a
superannuation contribution received from a non‑government contributor;
notice of inactivity —
(a) in
relation to an inactive west state account, has the meaning given in
regulation 50(1B)(b); and
(b) in
relation to an inactive GESB Super account, has the meaning given in
regulation 83(1B)(b);
parliamentarian means a Member of the Legislative
Council or a Member of the Legislative Assembly;
partial and permanent disablement means physical
or mental incapacity to an extent that the Board considers that a Member is,
and until turning 60 will remain —
(a)
unable to perform the duties of the Member’s job; but
(b) able
to perform the duties of another job (in either the public sector or the
private sector) for which the Board considers the Member —
(i)
is suited by reason of the Member’s education,
training or experience; or
(ii)
would be suited if the Member was retrained;
partner means spouse or de facto partner;
Pension Scheme means the superannuation scheme
continued by section 29(1)(c) of the Act;
Pension Scheme Member means a person
who —
(a) is
contributing for units of pension under the Pension Scheme; or
(b) has
made an election under section 60AA of the S&FB Act and who is not in
receipt of a pension under the Pension Scheme;
permitted nominee , in relation to a Member,
means —
(a) the
executor of the Member’s will or administrator of the Member’s
estate; or
(b) a
dependant of the Member;
phased retirement benefit means a benefit from a
superannuation fund that is payable only as a transition to retirement income
stream as defined in the SIS Regulations regulation 6.01;
prescribed scheme means a scheme that is
prescribed for the purposes of the Commonwealth Unclaimed Money Act
sections 18AA, 20JA and 24HA;
pre‑set minimum , in relation to a
regulation, has the meaning given in regulation 246D;
preservation age means, for a person who was
born —
(a)
before 1 July 1960, 55 years of age;
(b)
during the year 1 July 1960 to 30 June 1961, 56 years
of age;
(c)
during the year 1 July 1961 to 30 June 1962, 57 years
of age;
(d)
during the year 1 July 1962 to 30 June 1963, 58 years
of age;
(e)
during the year 1 July 1963 to 30 June 1964, 59 years
of age;
(f)
after 30 June 1964, 60 years of age;
preserved , in relation to a benefit, means that
the benefit is not yet payable to the Member who is entitled to it;
Provident Scheme means the superannuation scheme
continued by section 29(1)(d) of the Act;
Provident Scheme Member means a person who is a
subscriber or contributor to the Provident Account (within the meaning of the
S&FB Act);
quarter means a period of 3 months commencing
on 1 January, 1 April, 1 July or 1 October;
regulated superannuation fund has the same meaning
as it has in section 19 of the SIS Act;
release authority means a release authority issued
by the Commonwealth Commissioner of Taxation under —
(a) the
Income Tax Assessment Act 1997 (Commonwealth) Division 292; or
(b) the
Taxation Administration Act 1953 (Commonwealth) Schedule 1
Division 96 or 135;
relevant contribution —
(a) in
relation to a west state account, means an amount credited to the account
under regulation 67(1) other than —
(i)
earnings credited in accordance with regulation 69;
or
(ii)
an amount transferred under regulation 67(1)(e); or
(iii)
an amount transferred by the Board under
regulation 67(1)(f);
and
(b) in
relation to a GESB Super account, means an amount credited to the account
under regulation 102(1) other than —
(i)
earnings credited in accordance with
regulation 102(1)(g); or
(ii)
an amount transferred under regulation 102(1)(h); or
(iii)
an amount transferred by the Board under
regulation 102(1)(i);
restricted non‑preserved benefit means a
benefit in a scheme that would be a restricted non‑preserved benefit
within the meaning of the SIS Regulations if that scheme were a regulated
superannuation fund;
Retirement Income Member means a member of the
Retirement Income Scheme;
Retirement Income Scheme means the superannuation
scheme established by regulation 170;
S&FB Act includes the
Superannuation and Family Benefits Act 1938 1 as continued in
force by section 26 of the
State Superannuation (Transitional and Consequential Provisions)
Act 2000 and as subsequently amended;
salary or wages has the meaning given in the SGA
Act section 11;
salary sacrifice agreement means an agreement
under which a worker agrees to forego an amount of salary or wages in
consideration of another payment, benefit or allowance;
SGA Act means the Superannuation Guarantee
(Administration) Act 1992 of the Commonwealth;
SIS Act means the
Superannuation Industry (Supervision) Act 1993 of the Commonwealth;
SIS Regulations means the Superannuation Industry
(Supervision) Regulations 1994 of the Commonwealth;
suffers from a terminal medical condition , in
relation to a person, means that a terminal medical condition exists in
relation to the person within the meaning given in the
Superannuation Industry (Supervision) Regulations 1994 (Commonwealth)
regulation 6.01A;
superannuation fund means —
(a) a
regulated superannuation fund; or
(b) an
exempt public sector superannuation scheme (as defined in the SIS Act); or
(c) a
regulated approved deposit fund (as defined in the SIS Act); or
(d) a
retirement savings account (as defined in the Retirement Savings Accounts
Act 1997 of the Commonwealth); or
(e) a
life insurance company or registered organisation (both as defined in the SIS
Act) for the purpose of providing of a benefit that is an annuity for the
purposes of the SIS Act;
tax saving amount has the meaning given in section
295-485 of the Income Tax Assessment Act 1997 (Commonwealth);
Term Allocated Pension Member means a member of
the Term Allocated Pension Scheme;
Term Allocated Pension Scheme means the
superannuation scheme established by regulation 196;
unclaimed money has the meaning given in the
Commonwealth Unclaimed Money Act sections 12 and 14;
unrestricted condition of release means a
condition of release in respect of which the cashing restriction specified in
the SIS Regulations Schedule 1 is “Nil”;
unrestricted non‑preserved benefit means a
benefit in a scheme that would be an unrestricted non‑preserved benefit
within the meaning of the SIS Regulations if that scheme were a regulated
superannuation fund;
west state account has the meaning given in
regulation 50(1);
West State Super Member means a member of the West
State Super Scheme;
West State Super Scheme means the superannuation
scheme continued by section 29(1)(a) of the Act;
worker means a person who is —
(a)
appointed under Part 3 of the Public Sector Management Act 1994 ; or
(b) the
holder of an office or position established or continued under a written law,
other than a parliamentarian; or
(ba) a
parliamentarian; or
(c)
appointed to an office or position by the Governor, a Minister, an Employer or
another worker; or
(d)
appointed under section 64(1) or 100(2) of the Public Sector Management
Act 1994 ; or
(e)
appointed under Part I of the Police Act 1892 ; or
(f) a
member of the Governor’s establishment (as defined in the
Governor’s Establishment Act 1992 ); or
(g)
otherwise appointed by the Governor or a Minister as an officer, servant or
member of staff of, for, or for the purposes of, an Employer; or
(h)
otherwise employed under a contract of employment to work for, within, or for
the purposes of an Employer; or
(i)
engaged under a contract for services to provide services
to, or for the purposes of, an Employer where at least 50% of the
person’s compensation under the contract is for the person’s
labour; or
(j)
employed or engaged by a person who is not an Employer but who is seconded to
work for, within or for the purposes of an Employer under an agreement that
requires the Employer to provide superannuation for the person.
(2) In these
regulations a reference to a benefit that is immediately payable to a person
does not include —
(a) a
phased retirement benefit; or
(b) a
benefit that is payable —
(i)
from another scheme in circumstances where, if the SIS
Regulations applied, the benefit would be payable; or
(ii)
from another superannuation fund,
because the person has
satisfied a condition of release in respect of which there is a cashing
restriction that precludes the transfer of that benefit to the Fund.
(3) In these
regulations a person is taken to have satisfied a condition of release if the
event specified in the condition has occurred in relation to the person.
[Regulation 3 amended: Gazette 29 Jun 2001
p. 3079-80; 28 Jun 2002 p. 3011-12, 3021 and 3031;
19 Mar 2003 p. 816 and 836; 13 Jun 2003 p. 2105;
25 Jun 2004 p. 2228; 1 Dec 2004 p. 5705-6;
10 Dec 2004 p. 5894-5; 26 May 2006 p. 1918 and
1929-30; 21 Jul 2006 p. 2651; 13 Apr 2007 p. 1586, 1597,
1609, 1618-20 and 1623-4; 18 Jan 2008 p. 150; 11 Apr 2008
p. 1376 and 1380; 8 Jul 2008 p. 3213‑14;
24 Nov 2009 p. 4741; 8 Jan 2010 p. 29; 10 May 2011
p. 1668; 23 Jul 2013 p. 3295-6; 6 Jan 2015
p. 25; 10 Jan 2017 p. 147; 12 Oct 2018
p. 4061; SL 2021/49 r. 4; SL 2023/205 r. 4;
SL 2024/195 r. 4; SL 2025/59 r. 4.]