{"id":"F1997B02345","name":"Superannuation Regulations","slug":"f1997b02345","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"68 of 1960","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":321347,"registerId":"commonwealth-F1997B02345-current","compilationNumber":null,"startDate":"2026-04-08","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation Regulations","content":"![](image.001.png)\n\nSuperannuation Regulations\n\nStatutory Rules 1960 No. 68 as amended\n\nmade under the\n\nSuperannuation Act 1922\n\nThis compilation was prepared on 8 June 2004 \ntaking into account amendments up to SR 1976 No. 133\n\nPrepared by the Office of Legislative Drafting, \nAttorney-General’s Department, Canberra\n\nContents\n\n1 Citation \\[see Note 1\\]\n\n2 Repeal\n\n3 Interpretation\n\n4 Approved authorities\n\n4A Investment of moneys of the Fund in debentures\n\n5 Prescribed time for the purposes of section 19 (3)\n\n6 Manner of ascertaining salary for purposes of section 22\n\n6A Amount specified for the purpose of subsection 22 (1)\n\n7 Prescribed time and condition for purposes of section 20A\n\n8 Prescribed times for the purposes of section 25\n\n9 Prescribed authority for purposes of section 65\n\n10 Prescribed time for purposes of section 67 or 69\n\n11 Public Service Superannuation Funds\n\n12 Manner of ascertaining fortnightly salary for the purposes of section 80\n\n13 Manner of making elections\n\n14 Payment of pensions\n\n15 Evidence as to pensioners\n\n16 False information\n\nThe Schedule\n\nNotes\n\n1 Citation \\[see Note 1\\]\n\nThese Regulations may be cited as the Superannuation Regulations.\n\n2 Repeal\n\nThe Superannuation Regulations (comprising the Statutory Rules specified in the Schedule to these Regulations) are repealed.\n\n3 Interpretation\n\nIn these Regulations, the Act means the Superannuation Act 1922-1959.\n\n4 Approved authorities\n\nThe following Commonwealth authorities are approved authorities for the purposes of the Act:\n\nAustralian Apple and Pear Board.\n\nAustralian Atomic Energy Commission.\n\nAustralian Canned Fruits Board.\n\nAustralian Capital Territory Electricity Authority.\n\nAustralian Coastal Shipping Commission.\n\nAustralian Dairy Produce Board.\n\nAustralian Egg Board.\n\nAustralian Film Development Corporation.\n\nAustralian Honey Board.\n\nAustralian Institute of Aboriginal Studies.\n\nAustralian Meat Board.\n\nAustralian National Airlines Commission.\n\nAustralian Stevedoring Industry Authority.\n\nAustralian Tobacco Board.\n\nAustralian Tourist Commission.\n\nAustralian Wheat Board.\n\nAustralian Wine Board.\n\nAustralian Wool Board.\n\nCanberra College of Advanced Education.\n\nCanberra Theatre Trust.\n\nCapital Territory Health Commission.\n\nCommonwealth Bureau of Roads.\n\nCommonwealth Scientific and Industrial Research Organization.\n\nCommonwealth Serum Laboratories Commission.\n\nDried Fruits Control Board.\n\nExport Payments Insurance Corporation.\n\nHousing Commission constituted under the Housing Ordinance 1959-1969 of the Northern Territory of Australia.\n\nHousing Loans Insurance Corporation.\n\nMuseums and Art Galleries Board established by the Museums and Art Galleries Ordinance 1965-1970 of the Northern Territory of Australia.\n\nNational Capital Development Commission.\n\nNational Standards Commission.\n\nNorthern Territory Port Authority.\n\nNorthern Territory Reserves Board.\n\nNorthern Territory Tourist Board.\n\nOverseas Telecommunications Commission (Australia).\n\nSnowy Mountains Engineering Corporation.\n\nSnowy Mountains Hydro-electric Authority.\n\nTrustees of the Services Canteens Trust Fund.\n\n4A Investment of moneys of the Fund in debentures\n\n(1) For the purposes of paragraph (a) of subsection (4) of section 12 of the Act, an investment of moneys of the Fund in a debenture of a kind referred to in paragraph (d) of subsection (2) of that section is permitted if, before making the investment, the Board obtains and considers advice from an expert adviser as to the suitability for the Fund, having regard to the purposes of the Fund, of the proposed investment.\n\n(2) In subregulation (1), ‘expert adviser’, in relation to a proposed investment, means a person (including a body corporate) whom the Board, having regard to the competence and experience in financial matters of the person, chooses to give advice to the Board in relation to that proposed investment, but does not include a person who is a member, or a deputy of a member, of the Board or a member of the staff of the Board.\n\n5 Prescribed time for the purposes of section 19 (3)\n\nWhere the salary of an employee or pensioner is increased in circumstances set out in subsection (3) of section 19 of the Act, an election to contribute for additional units of pension shall be made by the employee or pensioner for the purposes of that subsection within twelve months after the date on which his salary is so increased.\n\n6 Manner of ascertaining salary for purposes of section 22\n\n(1) For the purposes of paragraph (a) of subsection (1) of section 22 of the Act, the salary of an employee who is paid salary at a rate other than an annual rate of salary shall be ascertained, for the purposes of Division 2 of Part III of the Act, by multiplying the weekly rate of salary of the employee by 52.\n\n(2) In ascertaining the salary of an employee to whom the last preceding subregulation applies:\n\n(a) subject to the next succeeding paragraph, if the employee is not receiving remuneration at the maximum rate applicable to his office or position, he shall be deemed to be receiving remuneration at that maximum rate; and\n\n(b) if the employee has not attained the age of twenty-one years and occupies an office or position in respect of which the remuneration varies according to the age of the occupant, the last preceding paragraph does not apply, but, in the case of such an employee who has not attained the age of twenty years, he shall be deemed to be receiving remuneration at the rate that would be applicable to him if he had attained the age of twenty years.\n\n6A Amount specified for the purpose of subsection 22 (1)\n\nThe amount specified for the purpose of subsection 22 (1) of the Act is $15,080.\n\n7 Prescribed time and condition for purposes of section 20A\n\n(1) The time within which an employee to whom subsection (1) or subsection (2) of section 20A of the Act applies may elect to contribute for additional units of pension in accordance with subsection (3) of that section is the period of 12 months after:\n\n(a) the date upon which his salary is increased or the date as from which his salary is increased, whichever is the later date; or\n\n(b) the date upon which the prescribed amount is increased, as the case requires.\n\n(2) It is a condition upon which an employee may make an election under subsection (3) of section 20A of the Act that the employee, within the period of 6 months after the date on which he makes the election or within such further period as the Board allows, satisfies the Board that he is not suffering from any physical or mental defect (not being a defect that, in the opinion of the Board, is the result of service of the employee as a member of the Forces as defined by subsection (2) of section 147 of the Act) likely to render him incapable of performing his duties before attaining the maximum age for retirement.\n\n8 Prescribed times for the purposes of section 25\n\n(1) The prescribed time for the purposes of subsection (1) of section 25 of the Act is the period of six months after the date upon which the increased contribution for the additional unit or units of pension becomes payable.\n\n(2) The prescribed time for the purposes of subsection (2) of section 25 of the Act is the period of six months after the date upon which the increased contribution for the additional unit or units of pension would have become payable if the contributor had not attained the age of sixty years.\n\n9 Prescribed authority for purposes of section 65\n\nThe prescribed authority for the purposes of section 65 of the Act is:\n\n(a) in the case of a person who was, at the date of his retirement, employed under the Commonwealth Public Service Act 1922 or under that Act as amended — the Public Service Board; or\n\n(b) in the case of a person who, at the date of his retirement, was employed under any other Act — the authority constituted by the Act under which he was so employed.\n\n10 Prescribed time for purposes of section 67 or 69\n\nThe prescribed time for the purposes of subsection (2) of section 67, or of subsection (1) of section 69, of the Act is:\n\n(a) in the case of a person who is an employee within the meaning of section 4 of the Act — the period of 12 months after the date on which he becomes an employee; or\n\n(b) in the case of a person who is to be deemed to be an employee within the meaning of section 4 of the Act by virtue of a direction under subsection (4), (5) or (6) of that section — the period of 12 months after the date as from which he is to be deemed to be such an employee.\n\n11 Public Service Superannuation Funds\n\nEach of the following funds or accounts is a Public Service Superannuation Fund for the purposes of the Act:\n\n(a) the Electricity Commission Provident Fund, established by the State Electricity Commission constituted by the State Electricity Commission Act 1958 of the State of Victoria;\n\n(b) the Government Railways Superannuation Account, established by the Government Railways Act, 1912-1958 of the State of New South Wales;\n\n(c) the Local Government Provident Fund, established by the Local Government and Other Authorities (Superannuation) Act, 1927-1959 of the State of New South Wales;\n\n(d) the Melbourne and Metropolitan Board of Works Superannuation Scheme, established under the Melbourne and Metropolitan Board of Works Act 1958 of the State of Victoria;\n\n(e) the Melbourne Harbour Trust Superannuation Account, established under the Melbourne Harbour Trust Act 1958 of the State of Victoria;\n\n(f) the Papua and New Guinea Superannuation Fund, established by the Superannuation (Papua and New Guinea) Ordinance 1951-1960 of the Territory of Papua and New Guinea;\n\n(g) the Superannuation Fund established by the Superannuation Ordinance 1928-1955 of the Territory of New Guinea;\n\n(h) the superannuation fund of the Commonwealth Banking Corporation, established by the Commonwealth Banks Act 1959;\n\n(i) the superannuation fund of the Reserve Bank of Australia, established by the Reserve Bank Act 1959; and\n\n(j) the Pilots’ Contribution Account maintained by the Australian National Airlines Commission, established under the Australian National Airlines Act 1945-1959.\n\n12 Manner of ascertaining fortnightly salary for the purposes of section 80\n\nFor the purposes of section 80 of the Act, the fortnightly salary of a contributor to the Provident Account shall be ascertained:\n\n(a) in the case of a contributor whose salary is paid at an annual rate — by dividing that annual rate by twenty-six; or\n\n(b) in the case of a contributor who is paid salary at a weekly rate — by multiplying that rate by two.\n\n13 Manner of making elections\n\nAn application, election or choice under the Act shall be made by instrument in writing addressed to the Board.\n\n14 Payment of pensions\n\n(1) Pensions and other payments under the Act shall be authorized for payment in accordance with the provisions of the Treasury Regulations.\n\n(2) Pensions are payable on the Thursday of each fortnight that alternates with the Thursday on which salaries are paid to officers of the Public Service of the Commonwealth.\n\n15 Evidence as to pensioners\n\nThe Board may require:\n\n(a) a person to whom, or in respect of whom, a pension is payable to submit evidence to the satisfaction of the Board that he is alive;\n\n(b) a person to whom a pension is payable as the widow of a contributor or pensioner to submit evidence to the satisfaction of the Board that she has not re-married; and\n\n(c) a person to whom a pension is payable in respect of a child to submit evidence to the satisfaction of the Board that the child is alive, is in his care and is maintained by him.\n\n16 False information\n\nA person shall not make a false or misleading statement in any information given for the purposes of, or in connexion with a matter arising under, the Act or these Regulations.\n\nPenalty: Twenty dollars.\n\nThe Schedule\n\n(regulation 2)\n\nStatutory Rules 1952, No. 20\n\nStatutory Rules 1953, No. 52\n\nStatutory Rules 1954, No. 87\n\nStatutory Rules 1954, No. 125\n\nStatutory Rules 1955, No. 60\n\nStatutory Rules 1956, No. 95\n\nStatutory Rules 1957, No. 34\n\nStatutory Rules 1957, No. 65\n\nStatutory Rules 1958, No. 39\n\nStatutory Rules 1958, No. 47\n\nStatutory Rules 1960, No. 31.\n\n> Notes to the Superannuation Regulations\n\n> Note 1\n\n> Note: The Superannuation Regulations (in force under the Superannuation Act 1922) as shown in this compilation comprise Statutory Rules 1960 No. 68 amended as indicated in the Tables below.\n\n> Note: > Note: Table of Statutory Rules\n\n| Year andnumber | Date of notificationin Gazette | Date ofcommencement | Application, saving ortransitional provisions |\n| -------------- | ------------------------------ | ------------------- | --------------------------------------------- |\n| 1960 No. 68 | 30 Aug 1960 | 30 Aug 1960 | |\n| 1962 No. 14 | 22 Feb 1962 | 22 Feb 1962 | — |\n| 1963 No. 51 | 20 June 1963 | 20 June 1963 | — |\n| 1963 No. 118 | 1 Nov 1963 | 1 Nov 1963 | — |\n| 1964 No. 73 | 25 June 1964 | 25 June 1964 | — |\n| 1965 No. 5 | 18 Jan 1965 | 18 Jan 1965 | — |\n| 1965 No. 156 | 4 Nov 1965 | 4 Nov 1965 | — |\n| 1965 No. 182 | 10 Dec 1965 | 10 Dec 1965 | — |\n| 1966 No. 38 | 10 Feb 1966 | 14 Feb 1966 | — |\n| 1966 No. 67 | 11 Mar 1966 | 11 Mar 1966 | — |\n| 1966 No. 96 | 23 June 1966 | 23 June 1966 | — |\n| 1966 No. 113 | 21 July 1966 | 21 July 1966 | — |\n| 1967 No. 15 | 16 Feb 1967 | 16 Feb 1967 | — |\n| 1967 No. 23 | 9 Mar 1967 | 9 Mar 1967 | — |\n| 1967 No. 83 | 29 June 1967 | 29 June 1967 | — |\n| 1967 No. 147 | 16 Nov 1967 | 16 Nov 1967 | — |\n| 1968 No. 48 | 4 Apr 1968 | 4 Apr 1968 | — |\n| 1968 No. 71 | 27 June 1968 | 27 June 1968 | — |\n| 1968 No. 135 | 7 Nov 1968 | 7 Nov 1968 | — |\n| 1969 No. 105 | 30 July 1969 | 30 July 1969 | — |\n| 1969 No. 204 | 18 Dec 1969 | 18 Dec 1969 | — |\n| 1970 No. 4 | 23 Jan 1970 | 23 Jan 1970 | — |\n| 1970 No. 112 | 27 Aug 1970 | 27 Aug 1970 | — |\n| 1970 No. 173 | 5 Nov 1970 | 5 Nov 1970 | — |\n| 1970 No. 211 | 30 Dec 1970 | 30 Dec 1970 | — |\n| 1971 No. 5 | 14 Jan 1971 | 14 Jan 1971 | — |\n| 1971 No. 115 | 26 Aug 1971 | 26 Aug 1971 | — |\n| 1972 No. 73 | 22 May 1972 | 22 May 1972 | — |\n| 1972 No. 120 | 27 July 1972 | 27 July 1972 | — |\n| 1973 No. 78 | 12 Apr 1973 | 12 Apr 1973 | — |\n| 1973 No. 101 | 31 May 1973 | 31 May 1973 | — |\n| 1973 No. 180 | 20 Sept 1973 | 20 Sept 1973 | — |\n| 1974 No. 111 | 27 June 1974 | 27 June 1974 | — |\n| 1974 No. 150 | 22 Aug 1974 | 22 Aug 1974 | — |\n| 1974 No. 266 | 23 Dec 1974 | 23 Dec 1974 | — |\n| 1975 No. 8 | 23 Jan 1975 | 23 Jan 1975 | — |\n| 1975 No. 79 | 15 May 1975 | 15 May 1975 | — |\n| 1975 No. 187 | 23 Sept 1975 | 23 Sept 1975 | — |\n| 1975 No. 198 | 30 Oct 1975 | 30 Oct 1975 | — |\n| 1976 No. 85 | 24 Mar 1976 | 24 Mar 1976 | — |\n| 1976 No. 133 | 24 June 1976 | 24 June 1976 | — |\n\n> Note: > Note: Table of Amendments\n\n```html\n

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted

Provision affected

How affected

R. 4.................

am. 1962 No. 14; 1963 Nos. 51 and 118; 1965 No. 5; 1966 No. 67; 1967 Nos. 23, 83 and 147; 1968 Nos. 48 and 71; 1969 No. 204; 1970 Nos. 112 and 173; 1971 No. 115; 1974 No. 266; 1975 No. 187

R. 4A................

ad. 1973 No. 78

R. 5.................

rs. 1965 No. 156

R. 6.................

am. 1965 No. 182

R. 6A................

ad. 1964 No. 73

rs. 1965 No. 156

rep. 1965 No. 182

ad. 1966 No. 96

rs. 1966 No. 113; 1967 No. 15; 1968 No. 135; 1969 No. 105; 1970 Nos. 4 and 211; 1971 No. 5; 1972 Nos. 73 and 120; 1973 Nos. 101 and 180; 1974 Nos. 111 and 150; 1975 Nos. 8, 79 and 198; 1976 Nos. 85 and 133

R. 7.................

rs. 1965 No. 182

R. 10................

rs. 1965 No. 182

R. 16................

am. 1966 No. 38

\n```","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The Regulations have been amended repeatedly since the original 1960 instrument. Notable scope changes in the text include the 1973 insertion of reg 4A requiring the Board to obtain expert advice before certain debenture investments and the addition of a specified dollar amount in reg 6A. Other amendments expanded and updated the lists of approved authorities (r 4) and public service funds (r 11) and adjusted prescribed times and procedures (regs 5–10). These amendments broaden and refine administrative and investment procedures compared with the original text."},"complexity_factors":["Extensive cross-references to provisions of the Superannuation Act 1922 (multiple sections), requiring users to read both instruments together","Long enumerated lists (approved authorities and Public Service Superannuation Funds) that must be kept current","Multiple prescribed time periods and conditions for elections, contributions and eligibility (regs 5, 7, 8, 10) with age and service contingencies","Investment rule requiring Board to obtain and consider advice from an ‘expert adviser’ before certain debenture investments (reg 4A) introduces procedural steps and a delegated selection discretion","Specified monetary threshold ($15,080) for subsection 22(1) (reg 6A) ties outcomes to a fixed dollar figure that may require updating","Interaction with external instruments (Treasury Regulations for payment authorisation) and administrative discretion (Board may require evidence; may allow extensions)","Penalty provision for false information is low-dollar but creates a criminal/regulatory compliance point (reg 16)","Amendment history over many years increases interpretive complexity about current effect"],"plain_english_summary":"These Regulations set detailed administrative rules for the Superannuation Act 1922: they name which Commonwealth authorities and funds are covered, fix how salaries and contributions are calculated and timed, require written elections and evidence for pension payments, allow the Board to obtain expert advice before investing Fund moneys in certain debentures, and prescribe a penalty for false information. They affect Commonwealth employees, pensioners and the Board, and matter because they determine who decides, when payments and elections occur, what proofs are required and when investment advice must be obtained."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":true,"description":"The original 1960 regulations appear to have been a relatively straightforward machinery instrument. However, the compilation shows significant scope creep through 40+ amendments over 16 years. The addition of Regulation 4A (investment rules) in 1973 expanded the regulations from purely administrative matters into financial governance. The repeated amendments to Regulation 6A (changing the prescribed dollar amount 16+ times) turned what should have been a simple monetary threshold into a constantly moving target. The ever-expanding list of approved authorities also suggests the original scope was too narrow for the growing Commonwealth public sector."},"complexity_factors":["Heavy reliance on cross-references to the parent Act (Superannuation Act 1922) — most regulations simply prescribe details 'for the purposes of section X' without explaining what that section does","Numerous time-based conditions and deadlines (12-month election periods, 6-month evidence periods) that require tracking multiple dates","Nested conditional logic in salary calculations (Regulation 6) with exceptions for age-based pay scales","Long list of approved authorities (Regulation 4) and recognised funds (Regulation 11) that require external knowledge of which bodies existed and their legal status","Historical currency value ($15,080 in Regulation 6A) that requires contextual understanding of 1976 economics","Multiple amendment layers shown in the Tables — 40+ amending instruments between 1960-1976 indicating evolving regulatory framework"],"plain_english_summary":"This instrument sets out practical rules under the old Superannuation Act 1922 for Commonwealth public servants and employees of approved authorities: who is covered, timing for contribution choices, how pay is annualised for pension calculations, permitted investments (with required independent advice), recognition of state funds, and administrative details like payment timing and proof-of-life. \n\nIt’s largely historical now, relevant mainly to pensioners with pre‑existing entitlements or anyone researching former defined‑benefit public sector arrangements."}},"importantCases":[],"_links":{"self":"/api/acts/f1997b02345","history":"/api/acts/f1997b02345/history","analysis":"/api/acts/f1997b02345/analysis","conflicts":"/api/acts/f1997b02345/conflicts","importantCases":"/api/acts/f1997b02345/important-cases","documents":"/api/acts/f1997b02345/documents"}}