{"id":"government-superannuation-act-1999","name":"Government Superannuation Act 1999","slug":"government-superannuation-act-1999","collection":"act","jurisdiction":"vic","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":174153,"registerId":"vic-government-superannuation-act-1999-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Government Superannuation Act 1999","content":"Version No. 022\n\n**Government Superannuation Act 1999**\n\n**No. 8 of 1999**\n\nVersion incorporating amendments as at  \n6 September 2012\n\n**table of provisions**\n\n*Section Page*\n\nPart 1—Preliminary 1\n\n1 Purpose 1\n\n2 Commencement 1\n\n3 Definitions 2\n\n4 Interpretation and application of Act and governing instruments 4\n\nPartS 2–4—*Repealed* 4\n\n5–41 *Repealed* 4\n\nPart 5—General 5\n\n42 MTA Superannuation Fund 5\n\n43 Provisions relating to SCES 13\n\n44 Provisions relating to LASB 14\n\n45 Provisions relating to HSF 14\n\n46 Provisions relating to VSF 16\n\n46A Commencement of specified standards Order 18\n\n47 *Repealed* 18\n\nPart 6—*Repealed* 18\n\n48–54 *Repealed* 18\n\nENDNOTES 19\n\n1. General Information 19\n\n2. Table of Amendments 20\n\n3. Explanatory Details 22\n\n**Version No.** **022**\n\n**Government Superannuation Act 1999**\n\n**No. 8 of 1999**\n\nVersion incorporating amendments as at  \n6 September 2012\n\n**The Parliament of Victoria enacts as follows:**\n\nPart 1—Preliminary\n\n\t1 Purpose\n\nThe purpose of this Act is to—\n\nS. 1(a) repealed by No. 94/2005 s. 21.\n\n* * * * *\n\n(b) facilitate the transfer of the Victorian Superannuation Fund to Commonwealth supervision;\n\n(c) repeal the **Public Sector Superannuation (Administration) Act 1993** and consequentially amend the **Borrowing and Investment Powers Act 1987**, the **State Employees Retirement Benefits Act 1979**, the **State Superannuation Act 1988**, the **Superannuation (Portability) Act 1989**, the **Transport Superannuation Act 1988** and the **Victorian Funds Management Corporation Act 1994**.\n\n\t2 Commencement\n\n(1) This Act (other than sections 30 and 48) comes into operation on 1 July 1999.\n\n(2) Sections 30 and 48 come into operation on the day on which this Act receives the Royal Assent.\n\n\t3 Definitions\n\ns. 3\n\n(1) In this Act—\n\n***administered scheme*** means—\n\n(a) the State Superannuation Fund; and\n\n(b) the MTA Superannuation Fund; and\n\n(c) a public sector superannuation scheme which is declared under section 34 to be an administered scheme;\n\n***appointed day***, in respect of an administered scheme within the meaning of paragraph (c) of the definition of ***administered scheme***, means the appointed day specified in the Order in Council made under section 34 in respect of the transfer of the administered scheme;\n\nS. 3(1) def. of *Board* substituted by No. 94/2005 s. 22(a).\n\n***Board*** means the Emergency Services Superannuation Board established under section 5 of the **Emergency Services Superannuation Act 1986**;\n\n***commencement of this Act*** means 1 July 1999;\n\n***common fund*** means a common fund established under section 26;\n\nS. 3(1) def. of *Director* repealed by No. 94/2005 s. 22(b).\n\n* * * * *\n\nS. 3(1) def. of *governing body* amended by No. 94/2005 s. 22(c).\n\n***governing body*** means the person or body administering a public sector superannuation scheme but does not include the Board;\n\n***governing instrument*** means the Act, regulations, by-law, trust deed or other document whatsoever or any combination of such documents by or under which a public sector superannuation scheme is established or maintained;\n\nS. 3(1) def. of *Office* repealed by No. 94/2005 s. 22(b).\n\n* * * * *\n\n***public sector superannuation scheme*** means a scheme for the payment of superannuation, retirement or death benefits which is established or maintained—\n\n(a) by or under an Act; or\n\ns. 3\n\n(b) by a public authority, statutory body, body corporate or other body constituted by or under an Act;\n\nS. 3(1) def. of *State Super-annuation Fund* amended by No. 94/2005 s. 22(d).\n\n***State Superannuation Fund*** means the Fund within the meaning of section 3(1) of the **State Superannuation Act 1988** as in force immediately before the commencement of the **Superannuation Legislation (Governance Reform) Act 2005**;\n\n***superannuation benefits*** includes superannuation payments, annuities, pensions, allowances, lump sum payments or other benefits.\n\n(2) A reference in this Act to the administration of a public sector superannuation scheme includes a reference to the management and control of the policies of that scheme.\n\n\t4 Interpretation and application of Act and governing instruments\n\ns. 4\n\n(1) If there is any inconsistency between this Act and any other Act or the governing instrument of any public sector superannuation scheme, the provisions of this Act prevail.\n\n(2) If there is any inconsistency between a provision which by virtue of this Act is deemed to form part of or is to be read and construed as forming part of a governing instrument and any other provision of the governing instrument, the first-mentioned provision prevails.\n\n_______________\n\nPt 2 (ss 5–27) amended by Nos 29/2000 s. 7, 70/2003 s. 8, 108/2004 s. 117(1) (Sch. 3 item 91), repealed by No. 94/2005 s. 23.\n\n* * * * *\n\nPts 3, 4 (ss 28–41) repealed by No. 94/2005 s. 23.\n\n* * * * *\n\nPart 5—General\n\n\t42 MTA Superannuation Fund\n\ns. 42\n\n(1) The provisions of sections 44C, 44D, 45 and 46 of the **Transport Superannuation Act 1988**, with such modifications as are necessary to make those provisions consistent with the governing instrument of the MTA Superannuation Fund, are deemed to form part of the governing instrument of the MTA Superannuation Fund.\n\nS. 42(1A) inserted by No. 70/2003 s. 9(1).\n\n(1A) The provisions of Part 7A of the **Transport Superannuation Act 1988**, with such modifications as are necessary to make those provisions consistent with the governing instrument of the MTA Superannuation Fund, are deemed to form part of the governing instrument of the MTA Superannuation Fund.\n\n(2) The governing instrument of the MTA Superannuation Fund is to be read and construed as if subsections (3), (4) and (5) formed part of the governing instrument.\n\n(3) Any benefit to which an employee may from time to time be eligible which is determined by reference to a recognised period of service, employment or membership of the employee, as the case may be, and the employee's salary must be determined on the basis of the final average salary of the employee calculated as follows—\n\n(a) in relation to an employee with less than 2 years of recognised service, an amount calculated in accordance with the formula—\n\n![]()\n\nWhere—\n\n\"A\" is the aggregate salary paid to the employee in respect of the employee's period of recognised service;\n\n\"B\" is the total number of days in that period;\n\n(b) in relation to an employee with 2 years or more of recognised service, an amount equal to one-half of the employee's aggregate salary for the period of such recognised service of 2 years ending on the employee's last day of service—\n\nand if the period of recognised service includes a period of leave without pay there is deemed to have been payable to that employee during that period of leave without pay salary at the rate payable to the employee immediately before the period of leave, or such higher salary as has been approved by the Trustee of the MTA Superannuation Fund for the purposes of the Fund, but in no case shall the amount in relation to a person who was an employee on 1 January 1994 be less than that employee's final adjusted salary (as defined by the governing instrument) on that date.\n\ns. 42\n\n(4) An employee must not contribute at a rate greater than 5 percent of salary unless contributing at a higher rate will not make him or her eligible for an accrued retirement benefit greater than that for which he or she would be eligible by contributing at the rate of 5 percent for the whole of his or her recognised period of service, employment or membership, as the case may be.\n\n(5) Any employee contributing at a rate greater than 5 percent on the date that section 66(5) of the **Public Sector Superannuation (Administration) Act 1993** came into operation who is no longer eligible to contribute at that rate is deemed as from that date to have elected to contribute at 5 percent.\n\n(6) The governing instrument of the MTA Superannuation Fund must not be amended in any manner that will increase employer costs by way of any—\n\n(a) improvement in the amount or availability of any benefit; or\n\n(b) reduction of any amount payable by an employee—\n\nwithout the approval of the Minister.\n\n(7) Any amendment of the governing instrument of the MTA Superannuation Fund made in contravention of subsection (6) is void.\n\n(8) Notwithstanding anything to the contrary in this section, the governing instrument of the MTA Superannuation Fund is to be read and construed subject to—\n\ns. 42\n\nS. 42(8)(a) amended by No. 29/2000 s. 8(1).\n\n(a) any relevant specified standards made under section 53 of the **Transport Superannuation Act 1988**; and\n\nS. 42(8)(b) amended by No. 29/2000 s. 8(2).\n\n(b) any provisions of a relevant Commonwealth or Victorian law relating to anti-discrimination which the Office is required to comply with; and\n\nS. 42(8)(c) inserted by No. 29/2000 s. 8(2), amended by No. 70/2003 s. 9(2).\n\n(c) if a member of the MTA Superannuation Fund is subject to a notice of surcharge assessment, sections 44CA and 44CB of the **Transport Superannuation Act 1988**; and\n\nS. 42(8)(d) inserted by No. 70/2003 s. 9(2).\n\n(d) Part 7A of the **Transport Superannuation Act 1988**.\n\nS. 42(9) inserted by No. 40/2004 s. 18.\n\n(9) In this section, ***eligible salary sacrifice contributor*** means an employee in respect of whom a declaration is in force under subsection (10).\n\nS. 42(10) inserted by No. 40/2004 s. 18.\n\n(10) The Minister may by notice published in the Government Gazette declare—\n\n(a) an employee to be an eligible salary sacrifice contributor from the date specified in the notice; or\n\ns. 42\n\n(b) a class of employees to be eligible salary sacrifice contributors from the date specified in the notice.\n\nS. 42(11) inserted by No. 40/2004 s. 18.\n\n(11) An eligible salary sacrifice contributor may by notice in writing to his or her employer elect to make his or her member contributions by way of salary sacrifice at the rate calculated to the nearest highest 0⋅1% in accordance with the following formula—\n\n![]()\n\nwhere—\n\n **\"M\"** is the applicable member contribution rate in accordance with the provisions of the governing instrument of the MTA Superannuation Fund without salary sacrifice;\n\n **\"R\"** is the tax rate for the financial year on taxable contributions to the MTA Superannuation Fund under the Commonwealth Income Tax Assessment Act 1936.\n\nS. 42(12) inserted by No. 40/2004 s. 18.\n\n(12) An election under subsection (11)—\n\n(a) can only be made if there is in force an agreement between the employer and the employee under which the employer can make the member contributions required by the provisions of the governing instrument of the MTA Superannuation Fund by way of salary sacrifice;\n\n(b) is subject to the terms and conditions specified in the agreement referred to in paragraph (a);\n\n(c) can only be made in respect of the whole of the member contributions;\n\ns. 42\n\n(d) can not be made in respect of any contributions made by an employee in addition to the applicable member contributions under the provisions of the governing instrument of the MTA Superannuation Fund.\n\nS. 42(13) inserted by No. 40/2004 s. 18.\n\n(13) Member contributions made in accordance with the rate determined under subsection (11) are for the purposes of the provisions of the governing instrument of the MTA Superannuation Fund (other than the provisions relating to surchargeable contributions) to be taken to be—\n\n(a) the applicable member contributions to be paid under the provisions of the governing instrument of the MTA Superannuation Fund; and\n\n(b) the member contributions that would have been payable if an election had not been made under subsection (11).\n\nNote to s. 42(13)(b) inserted by No. 37/2007 s. 17.\n\n**Note**\n\nThe effect of paragraph (b) is that, for the purpose of calculating benefit entitlements, the member contributions are taken to be the member contributions that would have been payable if no election had been made.\n\nS. 42(14) inserted by No. 40/2004 s. 18.\n\n(14) An election under subsection (11) does not affect the amount that would otherwise constitute the salary of the employee for the purposes of the provisions of the governing instrument of the MTA Superannuation Fund.\n\ns. 42\n\nS. 42(15) inserted by No. 40/2004 s. 18.\n\n(15) The minimum benefit required to be paid to ensure compliance with the Superannuation Guarantee (Administration) Act 1992 of the Commonwealth is to be determined as if no election had been made under subsection (11).\n\nS. 42(16) inserted by No. 78/2004 s. 11.\n\n(16) In this section—\n\n***eligible contribution*** means the Government co-contribution payable under the Superannuation (Government Co‑contributions for Low Income Earners) Act 2003 of the Commonwealth that the Commissioner of Taxation determines under that Act is to be paid to the Fund or to the person;\n\n***eligible member*** means an employee who is a person in respect of whom a Government co‑contribution is payable in accordance with section 6 of the Superannuation (Government Co-contributions for Low Income Earners) Act 2003 of the Commonwealth;\n\n***eligible member account*** means the account established under subsection (17).\n\nS. 42(17) inserted by No. 78/2004 s. 11.\n\n(17) The Trustee of the MTA Superannuation Fund must establish and maintain a separate eligible member account for each employee who is an eligible member.\n\nS. 42(18) inserted by No. 78/2004 s. 11.\n\n(18) The Trustee of the MTA Superannuation Fund must credit to an employee's eligible member account—\n\n(a) eligible contributions received on behalf of, or from, the employee; and\n\n(b) interest on the amount in the account at the rate determined by the Trustee of the MTA Superannuation Fund.\n\nS. 42(19) inserted by No. 78/2004 s. 11.\n\n(19) The Trustee of the MTA Superannuation Fund must debit to an employee's eligible member account—\n\ns. 42\n\n(a) any reasonable costs incurred in maintaining the account as determined by the Trustee of the MTA Superannuation Fund; and\n\n(b) any taxes payable in respect of the account; and\n\n(c) any refund of overpaid or ineligible contributions required to be made to the Commissioner of Taxation under the Superannuation (Government Co‑contributions for Low Income Earners) Act 2003 of the Commonwealth.\n\nS. 42(20) inserted by No. 78/2004 s. 11.\n\n(20) The Trustee of the MTA Superannuation Fund may for the purposes of subsection (18)(b) determine that it is appropriate in the circumstances to apply a negative interest rate.\n\nS. 42(21) inserted by No. 78/2004 s. 11.\n\n(21) If benefits become payable under the provisions of the governing instrument of the MTA Superannuation Fund to or in respect of a person who has been an employee, the Trustee of the MTA Superannuation Fund must ensure that the person receives an additional benefit equal to the net balance of the employee's eligible member account as at the date of the payment of the benefits.\n\ns. 42\n\nS. 42(22) inserted by No. 78/2004 s. 11.\n\n(22) The net balance of the employee's eligible member account as at the date of the payment of the benefits must be paid—\n\n(a) as a lump sum; and\n\n(b) in accordance with the specified standards.\n\nS. 42(23) inserted by No. 78/2004 s. 11.\n\n(23) Eligible contributions—\n\n(a) do not constitute member contributions which are required to be paid under the provisions of the governing instrument of the MTA Superannuation Fund;\n\n(b) do not create a corresponding liability requiring the employer to make contributions to the MTA Superannuation Fund;\n\n(c) must not be taken into account in the calculation of any benefits under the provisions of the governing instrument of the MTA Superannuation Fund other than this section.\n\nS. 42(24) inserted by No. 78/2004 s. 11.\n\n(24) A benefit paid in accordance with this section—\n\n(a) does not affect the payment of any other benefits under the provisions of the governing instrument of the MTA Superannuation Fund; and\n\n(b) must not be taken into account in determining any minimum or maximum benefit entitlement under the provisions of the governing instrument of the MTA Superannuation Fund.\n\n\t43 Provisions relating to SCES\n\ns. 43\n\n(1) In this section, ***contributor*** means a contributor transferred to the Victorian Superannuation Fund under section 34 of the **Superannuation Acts (General Amendment) Act 1995**.\n\n(2) Despite the transfer of a contributor and the repeal of the **Superannuation Acts (General Amendment) Act 1995**—\n\n(a) the contributor is entitled to receive the same benefits that he or she would have been entitled to receive had he or she not been so transferred; and\n\n(b) the contributor is entitled to have his or her rights and obligations in existence at the date of the transfer determined in accordance with the provisions of the **State Casual Employees Superannuation Act 1989** as in force immediately before that transfer.\n\n(3) Despite the repeal of the **State Casual Employees Superannuation Act 1989** and **Superannuation Acts (General Amendment) Act 1995**, the Minister must continue to pay into the Victorian Superannuation Fund such amounts as would have been payable from time to time under sections 26(3), 27(2) and 31 of the **State Casual Employees Superannuation Act 1989** into the State Casual Employees Superannuation Fund if the **State Casual Employees Superannuation Act 1989** had not been repealed.\n\n(4) Section 42A of the **Public Sector Superannuation (Administration) Act 1993** applies to the early release of part or all of a contributor's benefits as if that Act had not been repealed.\n\n\t44 Provisions relating to LASB\n\n(1) The Local Authorities Superannuation Fund as constituted under and governed by the **Local Authorities Superannuation Act 1988** immediately before 1 July 1998 continues, on and after 1 July 1998, as the Local Authorities Superannuation Fund continued in force and governed by the Trust Deed made before 1 July 1998 by Local Authorities Super Pty Ltd, Trustee of the Local Authorities Superannuation Fund.\n\n(2) All assets and liabilities of the Local Authorities Superannuation Fund immediately before 1 July 1998 are transferred on 1 July 1998 to Local Authorities Super Pty Ltd, as Trustee of the Local Authorities Superannuation Fund under the Trust Deed.\n\n(3) Except as in the Trust Deed expressly or by necessary implication provided, all persons, things and circumstances appointed or created by or under the **Local Authorities Superannuation Act 1988** or existing or continuing under that Act immediately before 1 July 1998 (including benefit accruals and benefit entitlements) shall under and subject to the Trust Deed continue to have the same status, operation and effect as they respectively would have had if that Act had not been repealed.\n\n(4) No stamp duty or other tax is payable under any Act in respect of anything done under this section.\n\n\t45 Provisions relating to HSF\n\ns. 44\n\n(1) The Hospitals Superannuation Fund as constituted under and governed by the **Hospitals Superannuation Act 1988** immediately before 1 January 1999 continues, on and after 1 January 1999, as the Hospitals Superannuation Fund continued in force and governed by the Trust Deed made before 1 January 1999 by Health Super Pty Ltd as Trustee of the Hospitals Superannuation Fund from 1 January 1999.\n\n(2) All assets and liabilities of the Hospitals Superannuation Fund immediately before 1 January 1999 are transferred on 1 January 1999 to Health Super Pty Ltd as Trustee of the Hospitals Superannuation Fund under the Trust Deed.\n\n(3) Except as in the Trust Deed expressly or by necessary implication provided, all persons, things and circumstances appointed or created by or under the **Hospitals Superannuation Act 1988** or existing or continuing under that Act immediately before 1 January 1999 (including benefit accruals and benefit entitlements) shall under and subject to the Trust Deed continue to have the same status, operation and effect as they respectively would have had if that Act had not been repealed.\n\ns. 45\n\n(4) Without limiting the operation of the Trust Deed, any entity which immediately before 1 January 1999 was making, or was liable to make, contributions to the Hospitals Superannuation Fund—\n\n(a) is on 1 January 1999 deemed to be a participating employer in the Hospitals Superannuation Fund as governed by the Trust Deed; and\n\n(b) must not later than 30 June 1999 provide or execute such documents as Health Super Pty Ltd may require for the purposes of administering the Hospitals Superannuation Fund.\n\n(5) All persons appointed under section 14(1) of the **Hospitals Superannuation Act 1988** who are employees of the Hospitals Superannuation Board immediately before 1 January 1999 are deemed as from 1 January 1999 to be employees of Health Super Pty Ltd.\n\n(6) A person to whom subsection (5) applies is entitled to a salary and terms and conditions of employment no less favourable than those which he or she received or was entitled to receive immediately before 1 January 1999 and to all his or her accrued benefits arising from his or her prior employment.\n\n(7) A person to whom subsection (5) applies is not entitled to receive any payment or other benefit by reason only of having ceased to be an employee of the Hospitals Superannuation Board because of this section.\n\n(8) No stamp duty or other tax is payable under any Act in respect of anything done under this section.\n\n\t46 Provisions relating to VSF\n\ns. 46\n\n(1) The Victorian Superannuation Fund as constituted under and governed by the **Public Sector Superannuation (Administration) Act 1993** immediately before 1 July 1999 continues, on and after 1 July 1999, as the Victorian Superannuation Fund continued in force and governed by the Trust Deed made before 1 July 1999 by VicSuper Pty Ltd as Trustee of the Victorian Superannuation Fund from 1 July 1999.\n\n(2) All assets and liabilities of the Victorian Superannuation Fund immediately before 1 July 1999 are transferred on 1 July 1999 to VicSuper Pty Ltd as Trustee of the Victorian Superannuation Fund under the Trust Deed.\n\n(3) Except as in the Trust Deed expressly or by necessary implication provided, all persons, things and circumstances appointed or created by or under the **Public Sector Superannuation (Administration) Act 1993** or existing or continuing under that Act immediately before 1 July 1999 (including benefit accruals and benefit entitlements) shall under and subject to the Trust Deed continue to have the same status, operation and effect as they respectively would have had if that Act had not been repealed.\n\n(4) Without limiting the operation of the Trust Deed, any entity which immediately before 1 July 1999 was making, or was liable to make, contributions to the Victorian Superannuation Fund—\n\ns. 46\n\n(a) is on 1 July 1999 deemed to be a participating employer in the Victorian Superannuation Fund as governed by the Trust Deed; and\n\n(b) must not later than 31 December 1999 provide or execute such documents as VicSuper Pty Ltd may require for the purposes of administering the Victorian Superannuation Fund.\n\n(5) A designated employee who has accepted an offer of employment under section 30 is as from 1 July 1999 an employee of VicSuper Pty Ltd and is entitled to a salary and terms and conditions of employment no less favourable than those which he or she received or was entitled to receive immediately before 1 July 1999 and to all his or her accrued benefits arising from his or her prior employment.\n\n(6) No stamp duty or other tax is payable under any Act in respect of anything done under this section.\n\nS. 46A inserted by No. 95/2000 s. 10.\n\n\t46A Commencement of specified standards Order\n\ns. 46A\n\n(1) This section applies to the Order in Council cited as Specified Standards for the Preservation of Superannuation Benefits which was—\n\n(a) made on 16 June 1999; and\n\n(b) published in the Government Gazette on 20 July 2000.\n\n(2) Notwithstanding anything to the contrary in any Act under which the Order in Council was made or the failure to publish the Order in Council on or before 1 July 1999, the Order in Council is deemed—\n\n(a) to have come into operation on 1 July 1999 as specified in the Order in Council; and\n\n(b) to have full force and effect from 1 July 1999.\n\nS. 47 repealed by No. 94/2005 s. 24.\n\n* * * * *\n\n__________________\n\nPt 6  \n(Heading and ss 48–54) repealed by No. 95/2000 s. 11.\n\n* * * * *\n\nENDNOTES\n\nEndnotes\n\n1. General Information\n\n\n*Minister's second reading speech—*\n\n*Legislative Assembly: 5 March 1999*\n\n*Legislative Council: 21 April 1999*\n\nThe long title for the Bill for this Act was \"to provide for the administration of certain Victorian superannuation schemes, to repeal the **Public Sector Superannuation (Administration) Act 1993**, to consequentially amend certain other Acts and for other purposes.\"\n\nThe **Government Superannuation Act 1999** was assented to on 11 May 1999 and came into operation as follows:\n\nSections 30 and 48 on 11 May 1999: section 2(2); rest of Act on 1 July 1999: section 2(1).\n\n1. Table of Amendments\n\n\nEndnotes\n\nThis Version incorporates amendments made to the **Government Superannuation Act 1999** by Acts and subordinate instruments.\n\n–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––\n\n**Superannuation Acts (Amendment) Act 2000, No. 29/2000**\n\n| Assent Date: | 30.5.00 |\n| --- | --- |\n| Commencement Date: | Ss 7, 8 on 31.5.00: s. 2(1) |\n| Current State: | This information relates only to the provision/s amending the **Government Superannuation Act 1999** |\n\n\n**Superannuation Acts (Beneficiary Choice) Act 2000, No. 95/2000**\n\n| Assent Date: | 5.12.00 |\n| --- | --- |\n| Commencement Date: | S. 10 on 1.7.99: s. 2(5); s. 11 on 6.12.00: s. 2(1) |\n| Current State: | This information relates only to the provision/s amending the **Government Superannuation Act 1999** |\n\n\n**Superannuation Acts (Family Law) Act 2003, No. 70/2003**\n\n| Assent Date: | 14.10.03 |\n| --- | --- |\n| Commencement Date: | Ss 8, 9 on 15.10.03: s. 2(1) |\n| Current State: | This information relates only to the provision/s amending the **Government Superannuation Act 1999** |\n\n\n**Treasury and Finance Legislation (Amendment) Act 2004, No. 40/2004**\n\n| Assent Date: | 8.6.04 |\n| --- | --- |\n| Commencement Date: | S. 18 on 9.6.04: s. 2(1) |\n| Current State: | This information relates only to the provision/s amending the **Government Superannuation Act 1999** |\n\n\n**Parliamentary Superannuation Legislation (Reform) Act 2004, No. 78/2004**\n\n| Assent Date: | 9.11.04 |\n| --- | --- |\n| Commencement Date: | S. 11 on 10.11.04: s. 2(1) |\n| Current State: | This information relates only to the provision/s amending the **Government Superannuation Act 1999** |\n\n\n**Public Administration Act 2004, No. 108/2004**\n\n| Assent Date: | 21.12.04 |\n| --- | --- |\n| Commencement Date: | S. 117(1)(Sch. 3 item 91) on 5.4.05: Government Gazette 31.3.05 p. 602 |\n| Current State: | This information relates only to the provision/s amending the **Government Superannuation Act 1999** |\n\n\n**Superannuation Legislation (Governance Reform) Act 2005, No. 94/2005**\n\n| Assent Date: | 29.11.05 |\n| --- | --- |\n| Commencement Date: | Ss 21–24 on 1.12.05: s. 2 |\n| Current State: | This information relates only to the provision/s amending the **Government Superannuation Act 1999** |\n\n\nEndnotes\n\n**Superannuation Legislation Amendment (Contribution Splitting and Other Matters) Act 2007, No. 37/2007**\n\n| Assent Date: | 14.8.07 |\n| --- | --- |\n| Commencement Date: | S. 17 on 15.8.07: s. 2 |\n| Current State: | This information relates only to the provision/s amending the **Government Superannuation Act 1999** |\n\n\n–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––\n\n1. Explanatory Details\n\n\nEndnotes\n\nNo entries at date of publication.","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"},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"The Act’s text and later amendments show a clear evolution from a primarily administrative consolidation and repeal instrument into a statute that also: (a) effects transfers of fund assets and liabilities to trustee‑run trusts (ss 44–46); (b) embeds detailed, fund‑specific rules (notably for the MTA Fund) on benefit calculation, contribution caps, salary sacrifice mechanics and Commonwealth co‑contribution accounting (s 42); and (c) centralises certain approval powers (Ministerial approval for employer‑cost‑increasing amendments (s 42(6))).\n\nCompared with the original short description of purpose (facilitating transfer and repeals), subsequent amendments have broadened the Act’s operational scope by imposing prescriptive accounting and entitlement rules, implementing Commonwealth tax/co‑contribution interactions, validating specified standards retrospectively (s 46A), and moving governance from statute to trustee trust deeds. These additions materially extend the Act beyond a simple repeal/transfer vehicle into a substantive framework that governs benefit calculations, contribution mechanics and trustee administrative duties."},"complexity_factors":["Multiple substantive cross‑references to other Victorian statutes (Transport Superannuation Act 1988; State Superannuation Act 1988; Public Sector Superannuation (Administration) Act 1993; Hospitals Superannuation Act 1988; Local Authorities Superannuation Act 1988)","Cross‑references to Commonwealth laws (Income Tax Assessment Act 1936; Superannuation Guarantee (Administration) Act 1992; Commonwealth co‑contribution and surcharge rules)","Many amendments and insertions over time (endnotes list at least 7 amending Acts) increasing layering and retrofit complexity","Several large parts repealed (Parts 2–4 and Part 6 largely repealed), creating transitional/interpretive complexity","Multiple defined terms in s 3 that feed into conditional rules across the Act (e.g. administered scheme, governing instrument, eligible salary sacrifice contributor, eligible contribution)","Nested conditions and exceptions in s 42 (e.g. contribution caps, salary sacrifice pre‑conditions, ministerial approval requirement, and interaction with specified standards)","Fund‑by‑fund bespoke provisions (distinct transfer and preservation rules for MTA Fund, LASB, HSF, VSF), increasing the number of different operational rules trustees must follow","Retroactive deeming of standards (s 46A) and preservation of prior entitlements create time‑sequencing and application complexity","Administrative/accounting rules for eligible member accounts (establishing accounts, credit/debit rules, possible negative interest, payment timing) require trustees to implement detailed processes"],"plain_english_summary":"**What this law does (mechanically)**\n\n- Establishes how a number of Victorian public sector superannuation schemes are to be administered after 1 July 1999 by: (a) transferring assets and liabilities from statutory schemes into trustee‑governed trust funds (for example VicSuper, Health Super and Local Authorities Super) (ss 44–46); (b) deeming particular provisions of older Acts to form part of the governing instruments of specific funds (s 42(1) and (1A)); and (c) preserving members’ accrued entitlements and the legal effect of prior appointments and arrangements unless the new trust deed says otherwise (ss 43–46).\n\n- Gives this Act priority over inconsistent provisions in other Acts or a fund’s governing instrument (s 4).\n\n- Sets out detailed, fund‑specific rules for the MTA Superannuation Fund (MTA Fund). For the MTA Fund the Act: prescribes how a final average salary is to be calculated for benefit purposes (s 42(3)); caps employee contribution rates (s 42(4)–(5)); requires Ministerial approval before the governing instrument can be amended in any way that increases employer costs (s 42(6)–(7)); and makes Part 7A of the Transport Superannuation Act 1988 and certain other Transport Act provisions applicable to the MTA Fund (s 42(1A), (8)(a), (8)(d)).\n\n- Implements arrangements to allow eligible employees to make member contributions by way of salary sacrifice subject to employer agreement and conditions (s 42(10)–(15)). The section provides the formula for calculating the salary‑sacrifice contribution rate and fixes that salary sacrifice does not reduce the salary figure used to calculate benefits (ss 42(11), (14)).\n\n- Incorporates Commonwealth superannuation tax and co‑contribution interactions for the MTA Fund: it requires trustees to establish separate “eligible member accounts” for Government co‑contributions, to credit eligible co‑contributions and interest, to debit administrative costs or taxes, and to pay the account balance to a member when benefits become payable (ss 42(16)–(24)). The trustee may apply a negative interest rate in appropriate circumstances (s 42(20)).\n\n- Deems a particular Order in Council setting out specified standards for preservation of benefits to have operated from 1 July 1999 even though it was published later (s 46A).\n\n- Contains multiple transitional provisions and many repeals (Parts 2–4 and Part 6 largely repealed, and the Act has been amended several times). The endnotes record amendment Acts that altered or removed substantial parts of the original Act.\n\n**Who this affects**\n\n- Members and prospective members of the identified public sector superannuation schemes (State Superannuation Fund, Victorian Superannuation Fund, MTA Superannuation Fund, Hospitals Superannuation Fund, Local Authorities Superannuation Fund, and contributors transferred from earlier schemes) — their benefit entitlements, calculation rules and accounts are governed by the rules above (ss 3, 42–46).\n\n- Employers or entities that were previously required to contribute to the statutory funds: they are generally treated as participating employers under the new trust deeds and must execute documentation required by trustees (ss 44(4), 45(4), 46(4)).\n\n- Trustees (VicSuper Pty Ltd, Health Super Pty Ltd, Local Authorities Super Pty Ltd and the Trustee of the MTA Fund) — the Act places administrative and accounting obligations on trustees (ss 42(17)–(23), 44–46).\n\n- The Minister — retains an approval role for amendments that would increase employer costs for the MTA Fund (s 42(6)).\n\n- Commonwealth bodies where tax or co‑contribution rules interact (for example the Commissioner of Taxation and Commonwealth superannuation co‑contribution and surcharge rules referenced in s 42(8)(c) and s 42(16)).\n\n**Why it matters**\n\n- It changes who runs particular public sector superannuation schemes (moving administration from statutory boards or Acts to trustee‑run funds) and preserves members’ accrued rights under the new governance arrangements (ss 44–46, s 43).\n\n- It fixes substantive rules affecting retirement benefits, contribution limits, salary‑sacrifice options and how Commonwealth co‑contributions are handled for the MTA Fund — all of which affect members’ future benefits and the administrative obligations of trustees and employers (s 42).\n\n- It centralises certain controls (Ministerial approval for employer‑cost‑increasing amendments) while shifting day‑to‑day administration and decision‑making to trustees and trustees’ trust deeds (s 42(6)–(7); ss 44–46).\n\n**Official purpose claim, and a practical test of trade‑offs and implementation issues**\n\n- The Act’s stated mechanical purpose is to facilitate transfer of the Victorian Superannuation Fund to Commonwealth supervision and to repeal and replace earlier public sector superannuation administration arrangements. That is reflected in the transfer and deeming provisions (s 1(b); ss 44–46; s 46A).\n\n- Practical trade‑offs and costs to note:\n  - Shifting from statute‑based governance to trustee‑run trust deeds moves operational control to trustees and requires trustees and employers to carry out document transfers and administrative work (ss 44–46). That reduces direct statutory administration but increases reliance on trustees and their trust deeds for benefit design and operation.\n  - The Act preserves existing member entitlements (ss 43(2), 44(3), 45(3), 46(3)), so the financial obligation to meet accrued benefits remains present even where responsibility for administration and investment is transferred.\n  - For the MTA Fund, the Act limits employees’ ability to choose contribution rates above 5% without meeting a strict test and blocks trustee/governing instrument changes that would increase employer costs without Ministerial approval (ss 42(4)–(7)). Those rules constrain negotiation space between employers and trustees and centralise fiscal control.\n  - Implementation imposes specific administrative burdens on trustees: setting up separate eligible member accounts, crediting/debiting items (including possible negative interest), paying additional benefits at retirement, and maintaining records to satisfy Commonwealth tax/co‑contribution rules (ss 42(17)–(23)).\n  - Salary‑sacrifice arrangements are allowed only where an employer has an agreement in place and the whole member contribution is sacrificed; the arrangement cannot be used to reduce the salary base for benefit calculations (ss 42(11)–(15)). That preserves benefit base integrity but limits flexibility for partial sacrifices.\n  - The Act cross‑references multiple other Victorian statutes and Commonwealth tax laws, and it retrospectively validates a standards Order (s 46A), which may create interpretive complexity for trustees and members when reconciling older arrangements with the current law.\n\n**Who pays, who decides, and what behaviour changes**\n\n- Who pays: existing employer obligations to meet accrued liabilities remain in place; eligible Commonwealth co‑contributions are handled separately and do not create additional employer liabilities (s 42(23)). Trustees may recover reasonable administration costs from eligible member accounts (s 42(19)).\n\n- Who decides: trustees administer funds and apply trust deeds; the Minister must approve changes that increase employer cost in the MTA Fund (s 42(6)); employers must agree in writing before salary sacrifice can operate (s 42(12)(a)). Commonwealth taxation authorities determine co‑contribution eligibility and surcharge notices remain relevant (s 42(8)(c),(16)).\n\n- Behaviour changes the law encourages or requires: employers must execute documents and cooperate with trustees when funds are transferred (ss 44(2)–(4), 45(4), 46(4)); trustees must create and manage eligible member accounts and apply the specified accounting rules (ss 42(17)–(23)); employees may elect salary sacrifice only under employer agreement and only for whole member contributions (ss 42(11)–(13)).\n\n**Implementation and compliance risks**\n\n- Multiple amendments and repeals embedded in the current text increase the risk of interpretive ambiguity about which provisions apply to which funds and at what dates (see e.g. Parts 2–4 and Part 6 repealed; endnotes listing numerous amendment Acts).\n\n- Cross‑jurisdictional interactions with Commonwealth tax and co‑contribution laws (and retrospective validation of an Order in Council) create operational complexity for trustees and administrators (ss 42(16)–(24), 46A).\n\n:References: Key provisions cited above are sections 1, 3–4, 42–46 and 46A of the Government Superannuation Act 1999."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"The legislation has shrunk dramatically from its original intent. Originally designed to provide comprehensive administration for Victorian public sector superannuation schemes (as evidenced by the long title and original Parts 2-4 covering governance, administration, and investment), the 2005 amendments repealed approximately 80% of the Act (sections 5-41 and 48-54). What remains is essentially a 'shell' Act containing: (1) specific technical rules for the MTA fund only, (2) transitional protections for members moved to private trusts in 1998-1999, and (3) a validation provision for a late-published Order. The Act no longer administers the State Superannuation Fund or the Victorian Superannuation Fund directly, having transferred these to private trustee companies (VicSuper Pty Ltd, Health Super Pty Ltd, etc.)."},"complexity_factors":["Extensive repeal history: Parts 2, 3, 4, and 6 (sections 5-41 and 48-54) have been repealed, leaving a fragmented structure that requires cross-referencing with repealed provisions to understand historical context","Multiple cross-referenced Acts: Heavy reliance on external legislation including Transport Superannuation Act 1988, State Superannuation Act 1988, Public Sector Superannuation (Administration) Act 1993, and Commonwealth tax laws","Nested conditional logic in section 42: Complex formulas for final average salary calculations with different rules for employees with <2 years vs ≥2 years service, plus deeming provisions for leave without pay","Layered amendments: Section 42 has been amended 7 times (by Acts Nos 29/2000, 70/2003, 40/2004, 78/2004, 37/2007), creating a patchwork of inserted subsections (1A, 8(c)-(d), 9-24) that disrupt sequential reading","Deeming provisions: Multiple 'deemed to form part of' provisions that incorporate external statutory provisions into trust deeds by reference, requiring readers to consult multiple documents simultaneously","Technical financial formulas: Mathematical formulas for salary sacrifice calculations (subsection 42(11)) requiring understanding of tax rates and contribution percentages","Transitional preservation: Complex saving provisions ensuring rights under repealed Acts (State Casual Employees Superannuation Act 1989, Superannuation Acts (General Amendment) Act 1995) continue despite repeal"],"plain_english_summary":"**What this law does**\n\nThis Act is essentially a **winding-down and transition law** for Victorian public sector superannuation (pension) schemes. It was originally designed to set up a new system for managing government employee super funds, but most of those original parts have since been repealed (cancelled). What remains are specific rules for a few remaining funds and transitional arrangements that moved old public sector super schemes into private trust structures.\n\n**Who it affects**\n\n- **MTA Superannuation Fund members**: Employees of the Metropolitan Transport Authority (public transport workers) who are in this specific fund. The Act sets rules for how their benefits are calculated, contribution limits, salary sacrifice arrangements, and government co-contributions.\n- **Former members of other funds**: People who were in the State Casual Employees Superannuation Fund (SCES), Local Authorities Superannuation Fund (LASB), Hospitals Superannuation Fund (HSF), or the main Victorian Superannuation Fund (VSF) — though these have now mostly been transferred to private trustees.\n- **Employers**: Government agencies and public authorities that contribute to these funds.\n\n**Key things the law does now**\n\n- **MTA Fund rules**: Caps employee contributions at 5% of salary (with exceptions), defines how \"final average salary\" is calculated for benefits, and allows salary sacrifice arrangements where employees can pay contributions from pre-tax income.\n- **Protects transferred members**: Ensures that when the Victorian government moved super funds from public control to private trusts (like VicSuper and Health Super), members kept their existing benefit entitlements and employment conditions for fund staff were protected.\n- **Validates a late Order**: Fixes a technical problem where an important Order about superannuation preservation standards was published late, making it legally effective from 1 July 1999 anyway.\n- **Repealed most of itself**: Large chunks of the original Act (Parts 2, 3, 4, and 6) were repealed in 2005, meaning the Act now does much less than it originally did.\n\n**Why it matters**\n\nThis Act is important because it provides the legal \"safety net\" that ensures public sector employees didn't lose their super benefits when Victoria privatised or corporatised its government superannuation administration in the late 1990s and early 2000s. It also continues to regulate the MTA fund specifically, ensuring employer costs are controlled and member benefits are calculated fairly."},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Unable to assess whether the scope changed from the original intent — the extract contains only title and version history metadata, with no substantive legislative provisions or explanatory material available for comparison."},"complexity_factors":["Insufficient legislative text provided to assess true complexity","Superannuation law is generally complex in nature, but no substantive provisions were included in this extract","Score reflects only the metadata/structural content actually available for analysis"],"plain_english_summary":"The Government Superannuation Act 1999 is a Victorian law governing superannuation arrangements for Victorian public sector employees and the employer obligations that flow from those arrangements. It affects current and former government employees and agencies responsible for administering retirement entitlements.\n\nThis extract contained only metadata, not the Act’s text; consult the consolidated Act on the Victorian Legislation website for specific rights, obligations and detailed provisions."}},"importantCases":[],"_links":{"self":"/api/acts/government-superannuation-act-1999","history":"/api/acts/government-superannuation-act-1999/history","analysis":"/api/acts/government-superannuation-act-1999/analysis","conflicts":"/api/acts/government-superannuation-act-1999/conflicts","importantCases":"/api/acts/government-superannuation-act-1999/important-cases","documents":"/api/acts/government-superannuation-act-1999/documents"}}