Western Australian Numbered Acts Western Australian Numbered Acts After
section 5.99A insert:
5.99B. Superannuation for council members: main
provisions
(1) In this section
and sections 5.99C to 5.99E —
remuneration has the same meaning that it has in
the Superannuation Guarantee (Administration) Act 1992 (Commonwealth)
section 11(1)(e);
superannuation contribution payment , in relation
to a council member, means —
(a) a
payment of a prescribed type that is towards, or otherwise relates to,
superannuation or retirement benefits for the council member; or
(b) in
the absence of regulations made for the purposes of
paragraph (a) — a payment that is a contribution to an account
that —
(i)
is nominated by the council member to the local
government; and
(ii)
is for superannuation or retirement benefits from a
scheme or fund to which the
Superannuation Guarantee (Administration) Act 1992 (Commonwealth)
applies.
(2) A local government
may decide* to pay superannuation contribution payments for its council
members under this section.
* Absolute majority required.
(3) A local government
may revoke* a decision made by it under subsection (2).
* Absolute majority required.
(4) Regulations may
require a local government, for which no decision under subsection (2) is in
effect, to pay superannuation contribution payments for its council members
under this section.
(5) Regulations may
make provision for determining —
(a) when
a superannuation contribution payment for a council member is payable; and
(b) the
amount of a superannuation contribution payment for a council member.
(6)
Subsections (7) and (8) apply in the absence of regulations made for the
purposes of subsection (5).
(7) A superannuation
contribution payment for a council member is payable with, and at the same
time as, any remuneration of the council member paid by the local government.
(8) The amount of the
superannuation contribution payment is the amount that the local government
would have been required to contribute under the
Superannuation Guarantee (Administration) Act 1992 (Commonwealth) as
superannuation if —
(a) the
council member were an employee of the local government for the purposes of
that Act; and
(b) the
remuneration were salary or wages of the council member for the purposes of
that Act.
(9) This section is
subject to sections 5.99C and 5.99D.
5.99C. Superannuation for council members: opt
outs
(1) This section
applies to a local government —
(a) for
which a decision under section 5.99B(2) is in effect; or
(b) to
which a requirement under regulations made for the purposes of
section 5.99B(4) applies.
(2) A council member
may, by written notice to the CEO (an opt-out notice ), opt out of
superannuation contribution payments.
(3) An opt-out notice
remains in effect unless, and until, the council member, by written notice to
the CEO, revokes the opt-out notice.
(4) If an opt-out
notice is in effect, the local government cannot pay a superannuation
contribution payment for the council member under section 5.99B.
Note for this subsection:
If an opt-out notice
is revoked, the local government cannot pay a superannuation contribution
payment for the council member that the local government could not previously
pay because of this subsection.
5.99D. Superannuation for council members: other
exceptions
(1) This section
applies to a local government —
(a) for
which a decision under section 5.99B(2) is in effect; or
(b) to
which a requirement under regulations made for the purposes of
section 5.99B(4) applies.
(2) A local government
cannot pay a superannuation contribution payment for a council member under
section 5.99B at any time when the Taxation Administration Act 1953
(Commonwealth) Schedule 1 section 12- 45(1)(e) applies in relation
to the local government.
(3)
Subsection (4) applies in the absence of regulations made for the
purposes of paragraph (a) of the definition of superannuation
contribution payment in section 5.99B(1).
(4) A local government
cannot pay a superannuation contribution payment for a council member under
section 5.99B if the council member has not, before the time at which the
superannuation contribution payment must be paid, nominated an account to the
local government as referred to in paragraph (b) of the definition of
superannuation contribution payment in section 5.99B(1).
(5) Regulations may
prescribe circumstances in which a local government —
(a)
cannot pay a superannuation contribution payment for a council member under
section 5.99B; or
(b) can
pay only a portion of the amount of each superannuation contribution payment
for a council member under section 5.99B.
(6) Regulations may
make provision for determining the portion referred to in
subsection (5)(b).
Note for this section:
A superannuation
contribution payment, or a portion of a superannuation contribution payment,
that a local government cannot pay for a council member under
subsection (2) or (4), or under a provision of regulations made for the
purposes of subsection (5), cannot be paid by the local government after
the subsection or provision of regulations has ceased to apply. For example,
if a local government cannot pay a superannuation contribution payment for a
council member under subsection (2), the local government cannot pay the
superannuation contribution payment after the
Taxation Administration Act 1953 (Commonwealth) Schedule 1
section 12- 45(1)(e) ceases to apply in relation to the local government.
5.99E. Superannuation for council members:
supplementary provisions
(1) For the purposes
of subsection (2), this subsection applies to a case in
which —
(a)
section 5.102AB, 8.29(5)(b) or 8.30B(4)(b) applies in relation to an
annual allowance or annual fee paid in advance to a person (the relevant
person ); and
(b) the
local government paid a superannuation contribution payment for the relevant
person under section 5.99B wholly or partly by reference to, or otherwise
in connection with, the annual allowance or annual fee.
(2) Regulations may,
in respect of a case to which subsection (1) applies, make
provision —
(a)
requiring the relevant person to pay the local government an amount (the
returnable amount ) that is equal to a percentage of the amount of the
superannuation contribution payment; and
(b) for
determining that percentage (which may be 100%); and
(c) for
the local government to recover the returnable amount if it is not paid.
(3) In making a
determination under the Salaries and Allowances Act 1975
section 7B, the Salaries and Allowances Tribunal must not take into
account either of the following —
(a) the
payment of superannuation contribution payments by a local government under
section 5.99B;
(b) a
local government’s power to decide to pay, or its duty to pay,
superannuation contribution payments under section 5.99B.
(4) Nothing in
section 5.99B, 5.99C or 5.99D or this section, or that is done under
section 5.99B, 5.99C or 5.99D or this section, makes a council member an
employee of the local government.
(5) A superannuation
contribution payment paid by a local government under section 5.99B is
not salary for the purposes of any written law.