{"id":"F2008B00218","name":"Superannuation (Productivity Benefit) (Qualified Employees and Alternative Arrangements) Declaration No. 2","slug":"f2008b00218","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"304 of 1994","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":335573,"registerId":"commonwealth-F2008B00218-current","compilationNumber":null,"startDate":"2026-04-08","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (Productivity Benefit) (Qualified Employees and Alternative Arrangements) Declaration No. 2","content":"![](image.001.png)\n\nStatutory Rules 1994 No. 3041\n\nSuperannuation (Productivity Benefit)\n\n(Qualified Employees and Alternative\n\nArrangements) Declaration No. 2\n\nI, KIM CHRISTIAN BEAZLEY, Minister for Finance, hereby make the following Declaration under subsections 3F(1) and 4A(1) and (2) of the Superannuation (Productivity Benefit) Act 1988.\n\n> Dated 24 August 1994.\n\nKIM C. BEAZLEY\n\nMinister for Finance\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCitation\n\n1. This Declaration may be cited as Superannuation (Productivity Benefit) (Qualified Employees and Alternative Arrangements) Declaration No. 2.\n\nCommencement\n\n2. This Declaration is taken to have commenced on 3 June 1994.\n\n  \nInterpretation\n\n3. In this Declaration:\n\n> “declared member” means a member of the class of qualified employees declared in clause 5;\n\n> “performance-based pay” means a payment of that name payable on or after 3 June 1994 under a decision of the Defence Force Remuneration Tribunal under section 58H of the Defence Act 1903;\n\n> “the Act” means the Superannuation (Productivity Benefit) Act 1988.\n\nQualified employees-officers of the Defence Force\n\n4. For the purpose of subsection 3F (1) of the Act, the class of persons each of whom:\n\n(a) is an officer of the Defence Force who is serving on a continuous full-time basis; and\n\n(b) is entitled to receive performance-based pay in that capacity; is a class of persons who are qualified employees.\n\nDeclared class of qualified employees-officers of the Defence Force\n\n5. For the purposes of subsection 4A (1) of the Act, the class of qualified employees mentioned in clause 4 is a class of employees who are neither fund employees nor interim arrangement employees.\n\nSpecified arrangements for declared class of qualified employees-officers of the Defence Force\n\n6. For the purposes of subsection 4A (2) of the Act, the arrangements stated in the following clauses apply to declared members.\n\n  \nElection to have performance-based pay taken into account in superannuation arrangements\n\n7. (1) A declared member may give notice of election to have performance-based pay taken into account in his or her superannuation arrangements under the Act.\n\n(2) The notice must be given in accordance with clause 10.\n\nSelection by declared members of funds\n\n8. (1) A declared member who makes an election under subclause 7 (1) may give a notice of election to have any of the following payments paid by the designated employer to an approved fund specified in the notice:\n\n(a) payments under subclause 12 (2) by the designated employer in relation to the member;\n\n(b) payments under paragraph 13 (2) (b) in relation to the member.\n\n(2) The notice must be given in accordance with clause 10.\n\nElections apply only to particular payments\n\n9. An election under subclause 7 (1) or 8 (1) applies:\n\n(a) if the notice of election is expressed to apply to a payment of performance-based pay in relation to service before 1 July 1994-to, and only to, that payment; or\n\n(b) in any other case-to, and only to, the first payment of performance-based pay that the declared member receives after the notice of election takes effect.\n\n  \nNotices-procedure and date of effect\n\n10. (1) A notice under subclause 7 (1) or 8 (1) must be in writing and signed by the declared member giving it.\n\n(2) The member must give the notice to the member’s designated employer:\n\n(a) if the notice relates to a payment of performance-based pay in relation to service before 1 July 1994-not later than 3 months after the date on which the member receives the payment; or\n\n(b) in any other case-before the member receives the payment of performance-based pay to which the notice relates.\n\n(3) A notice takes effect when it is given to the designated employer in accordance with subclause (2).\n\nWhat happens if a declared member does not make an election?\n\n11. If a declared member does not make an election under clause 7, the member’s performance-based pay is not taken into account for the purposes of the Act.\n\nPayments to be made by a declared member’s designated employer-performance-based in relation to service before 1 July 1994\n\n12. (1) This clause applies if a declared member makes an election under subclause 7 (1) in relation to performance-based pay that relates to service before 1 July 1994.\n\n  \n(2) If the member pays 5 percent of the total amount of the member’s performance-based pay to the member’s designated employer within 3 months after the date on which the member receives the performance-based pay, the designated employer must pay an amount equal to 20 percent of the total amount of the performance-based pay:\n\n(a) if the member has specified a fund under clause 8-to that fund; or\n\n(b) in any other case-to the fund that is the nominated fund in relation to the member.\n\nPayments to be made by a declared member’s designated employer—\n\nperformance-based pay in relation to service after 30 June 1994\n\n13. (1) This clause applies if a declared member makes an election under subclause 7 (1) in relation to performance-based pay that relates to service after 30 June 1994.\n\n(2) The member’s designated employer must:\n\n(a) deduct 5 percent of the total amount of the member’s performance-based pay by a lump sum deduction from the payment to the member of performance-based pay; and\n\n(b) pay 20 percent of the total amount of the member’s performance-based pay:\n\n(i) if the member has specified a fund under clause 8-to that fund;\n\nor\n\n(ii) in any other case-to the fund that is the nominated fund in\n\nrelation to the member.\n\n> Note: NOTES\n\n> Note: \\- Dated 24 August 1994\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 5 September 1994.","sortOrder":0}],"analysis":{"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":3,"scope_assessment":{"changed":false,"description":"This legislation remains tightly focused on its original purpose: establishing superannuation arrangements for Defence Force officers receiving performance-based pay. It does not expand beyond this specific cohort or purpose."},"complexity_factors":["Short document (13 clauses, approximately 2 pages)","Only 3 defined terms in the interpretation section ('declared member', 'performance-based pay', 'the Act')","Simple conditional structure: if-then logic for pre-July 1994 vs post-June 1994 service periods","Minimal cross-referencing (only references to the parent Act and Defence Act for the definition of performance-based pay)","Clear procedural requirements (written notices, time limits, signature requirements) without nested exceptions","Linear structure: declaration of who is covered, what elections they can make, and what happens based on those elections"],"plain_english_summary":"This creates a special superannuation arrangement for full‑time Australian Defence Force officers who receive performance‑based pay, letting them elect to include those bonuses in super. If they opt in they pay 5% and the Government pays 20% of the performance pay into a super fund; payments before 1 July 1994 must be paid manually, later amounts are deducted automatically. Officers may nominate an approved fund or accept the default."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This Declaration designates full‑time Defence Force officers entitled to performance‑based pay as a class of 'qualified employees' (clause 4) and expressly states they are not 'fund employees' or 'interim arrangement employees' (clause 5). It prescribes alternative arrangements—an election process (clauses 7–10), member or employer 5% contributions and a 20% employer contribution routed to an approved or nominated fund (clauses 12–13)—and is backdated to 3 June 1994 (clause 2). These specifications change how that class is treated under the Act by defining eligibility and payment mechanics."},"complexity_factors":["Cross-references to the Superannuation (Productivity Benefit) Act 1988 (subsections 3F(1), 4A(1)–(2)) create dependency on external definitions and procedures.","Two timing regimes (performance pay for service before 1 July 1994 and after 30 June 1994) impose different payment and timing rules (clauses 12–13).","Elective mechanism requiring written notice and strict filing windows (clause 10) creates administrative deadlines for members and employers.","Different payment paths: member-paid 5% within 3 months (clause 12) versus employer lump‑sum deduction of 5% (clause 13) affect cashflow and payroll processes.","Choice of fund by member or fallback to a nominated fund requires recordkeeping and fund-routing by the designated employer (clauses 8 and 12–13).","Explicit exclusion of the declared class from 'fund employees' and 'interim arrangement employees' (clause 5) alters category treatment under the Act.","Backdating commencement to 3 June 1994 (clause 2) raises retrospective application and reconciliation tasks for earlier payments."],"plain_english_summary":"This Declaration lets full‑time Defence Force officers who are entitled to performance‑based pay choose to have that pay counted in their superannuation. It sets how elections work, who pays what, how employers must forward contributions, and which funds can receive payments.\n\nMembers must give a written notice; for payments relating to service before 1 July 1994 the member must pay 5% and the employer pays 20% to a fund, and for later payments the employer deducts 5% and pays 20%. The Declaration is treated as commencing 3 June 1994."}},"importantCases":[],"_links":{"self":"/api/acts/f2008b00218","history":"/api/acts/f2008b00218/history","analysis":"/api/acts/f2008b00218/analysis","conflicts":"/api/acts/f2008b00218/conflicts","importantCases":"/api/acts/f2008b00218/important-cases","documents":"/api/acts/f2008b00218/documents"}}