{"id":"nsw:sl-2024-0411","name":"Parliamentary Contributory Superannuation Regulation 2024","slug":"parliamentary-contributory-superannuation-regulation-2024","collection":"regulation","jurisdiction":"nsw","status":"in_force","isInForce":true,"actNumber":"411 of 2024","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":174490,"registerId":"nsw-sl-2024-0411-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"# Part 1 Preliminary\n\nPart 1 Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name of regulation","content":"#### 1 Name of regulation\n\n1 Name of regulation\n\n> This regulation is the [Parliamentary Contributory Superannuation Regulation 2024](/view/html/inforce/current/sl-2024-0411).","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n2 Commencement\n\n> This regulation commences on the day on which it is published on the NSW legislation website.\n> \n> Note—\n> \n> This regulation repeals and replaces the [Parliamentary Contributory Superannuation Regulation 2018](/view/html/repealed/current/sl-2018-0475), which would otherwise be repealed on 1 September 2024 by the [Subordinate Legislation Act 1989](/view/html/inforce/current/act-1989-146), section 10(2).","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Definitions","content":"#### 3 Definitions\n\n3 Definitions\n\n> In this regulation—\n> \n> additional surcharge amount, for Part 3—see section 12.\n> \n> Commissioner of Taxation, for Part 3—see section 12.\n> \n> interstate registered relationship, for Part 2, Division 2—see section 6.\n> \n> post payment surcharge assessment notice, for Part 3—see section 12.\n> \n> prescribed period, for Part 4—see section 17.\n> \n> registered relationship, for Part 2, Division 2—see section 6.\n> \n> surcharge deduction cap, for Part 3—see section 12.\n> \n> the Act means the [Parliamentary Contributory Superannuation Act 1971](/view/html/inforce/current/act-1971-053).\n> \n> total surcharge amount, for Part 3—see section 12.\n> \n> Note—\n> \n> The Act and the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015) contain definitions and other provisions that affect the interpretation and application of this regulation.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"General requirements","content":"# Part 2 General requirements\n\nPart 2 General requirements","sortOrder":4},{"sectionNumber":"Division 1","sectionType":"division","heading":"Procedures","content":"## Division 1 Procedures\n\nDivision 1 Procedures","sortOrder":5},{"sectionNumber":"4","sectionType":"section","heading":"Signing cheques—the Act, s 13","content":"#### 4 Signing cheques—the Act, s 13\n\n4 Signing cheques—the Act, s 13\n\n> > A cheque drawn on an account containing money belonging to the Fund must be—\n> > \n> > > (a) signed by at least 2 persons authorised by the trustees to do so, and\n> > \n> > > (b) drawn to order, and\n> > \n> > > (c) marked “not negotiable”.","sortOrder":6},{"sectionNumber":"5","sectionType":"section","heading":"Meetings of trustees—the Act, s 16","content":"#### 5 Meetings of trustees—the Act, s 16\n\n5 Meetings of trustees—the Act, s 16\n\n> > (1) For the Act, section 16(4), the chairperson may—\n> > \n> > > (a) decide the date, time and place for a meeting of the trustees, and\n> > \n> > > (b) call a meeting by notifying the other trustees of the date, time and place of the meeting.\n> \n> > (2) The chairperson must ensure a written record is kept of each meeting of the trustees.\n> \n> > (3) In the chairperson’s absence, the vice-chairperson may exercise the functions conferred on the chairperson by this section.","sortOrder":7},{"sectionNumber":"Division 2","sectionType":"division","heading":"Documents, evidence and records—the Act, s 33","content":"## Division 2 Documents, evidence and records—the Act, s 33\n\nDivision 2 Documents, evidence and records—the Act, s 33","sortOrder":8},{"sectionNumber":"6","sectionType":"section","heading":"Definitions","content":"#### 6 Definitions\n\n6 Definitions\n\n> In this division—\n> \n> interstate registered relationship has the same meaning as in the [Relationships Register Act 2010](/view/html/inforce/current/act-2010-019).\n> \n> registered relationship has the same meaning as in the [Relationships Register Act 2010](/view/html/inforce/current/act-2010-019).","sortOrder":9},{"sectionNumber":"7","sectionType":"section","heading":"Information given to trustees must be in writing","content":"#### 7 Information given to trustees must be in writing\n\n7 Information given to trustees must be in writing\n\n> > (1) Information given to the trustees under the Act must, unless the Act specifies otherwise, be—\n> > \n> > > (a) in writing, and\n> > \n> > > (b) addressed to the trustees.\n> \n> > (2) In this section—\n> > \n> > information includes an application, a notice and a request.","sortOrder":10},{"sectionNumber":"8","sectionType":"section","heading":"Evidence of age, relationship or entitlement","content":"#### 8 Evidence of age, relationship or entitlement\n\n8 Evidence of age, relationship or entitlement\n\n> > (1) The trustees may exercise the powers specified in this section to enable the trustees to determine whether a person applying for a pension or other benefit under the Act is eligible to receive the pension or benefit.\n> \n> > (2) The trustees may require—\n> > \n> > > (a) a member or former member to give the trustees documentary evidence of the person’s—\n> > > \n> > > > (i) age, and\n> > > \n> > > > (ii) relationship status, and\n> > \n> > > (b) the spouse or de facto partner of a member or former member to give the trustees documentary evidence of the person’s relationship to the member or former member, and\n> > \n> > > (c) a dependent child of a deceased member or former member to give the trustees specified information.\n> \n> > (3) In this section—\n> > \n> > relationship status means—\n> > \n> > > (a) if the member or former member is married—the fact that the person is married, or\n> > \n> > > (b) if the member or former member is in a registered relationship, an interstate registered relationship or a de facto relationship—the fact that the person is in a relationship of that kind.","sortOrder":11},{"sectionNumber":"9","sectionType":"section","heading":"Trustees may require pensioner to sign declaration","content":"#### 9 Trustees may require pensioner to sign declaration\n\n9 Trustees may require pensioner to sign declaration\n\n> > (1) The trustees may require a person receiving a pension or other benefit under the Act to give the trustees a signed declaration that, during the period for which the pension or benefit has been paid—\n> > \n> > > (a) the person has not become a member of another Parliament, or\n> > \n> > > (b) the person has not become entitled to payment of another pension because the person—\n> > > \n> > > > (i) has been a member of another Parliament, or\n> > > \n> > > > (ii) is in a relationship with a member of another Parliament.\n> \n> > (2) In this section—\n> > \n> > another Parliament means the Parliament of the Commonwealth or a Parliament of another State.\n> > \n> > relationship means the following—\n> > \n> > > (a) a marriage,\n> > \n> > > (b) a registered relationship,\n> > \n> > > (c) an interstate registered relationship,\n> > \n> > > (d) a de facto relationship.","sortOrder":12},{"sectionNumber":"10","sectionType":"section","heading":"Notifications to trustees","content":"#### 10 Notifications to trustees\n\n10 Notifications to trustees\n\n> > (1) If a person ceases to be entitled to receive a pension or other benefit under the Act, the person must immediately notify the trustees of—\n> > \n> > > (a) the fact that the person’s entitlement has ceased, and\n> > \n> > > (b) the date on which the entitlement ceased.\n> \n> > (2) A person receiving a pension or other benefit under the Act must notify the trustees of a change to the address at which the person may be contacted by the trustees.","sortOrder":13},{"sectionNumber":"11","sectionType":"section","heading":"Records","content":"#### 11 Records\n\n11 Records\n\n> The trustees must keep records in relation to each member or other person who receives, is entitled to receive, or has received, a pension or other benefit under the Act showing the amounts paid into or from the Fund in relation to the member or other person.","sortOrder":14},{"sectionNumber":"Part 3","sectionType":"part","heading":"Surcharge payments and benefit reductions","content":"# Part 3 Surcharge payments and benefit reductions\n\nPart 3 Surcharge payments and benefit reductions","sortOrder":15},{"sectionNumber":"12","sectionType":"section","heading":"Definitions","content":"#### 12 Definitions\n\n12 Definitions\n\n> In this part—\n> \n> additional surcharge amount means the amount of superannuation contributions surcharge assessed to be payable by a post payment surcharge assessment notice.\n> \n> Commissioner of Taxation means the person holding office for the time being as the Commissioner of Taxation under a law of the Commonwealth.\n> \n> post payment surcharge assessment notice means a notice of assessment of superannuation contributions surcharge under the [Superannuation Contributions Tax (Assessment and Collection) Act 1997](http://www.legislation.gov.au/) of the Commonwealth in relation to employer contributions paid to the Fund on behalf of a former member.\n> \n> surcharge deduction cap means the maximum surcharge deduction amount that may be determined by the trustees under the Act, section 26D(3) in relation to a benefit payable to a former member.\n> \n> total surcharge amount, for a former member, means the sum of—\n> \n> > (a) the total amount of superannuation contributions surcharge that has been assessed to be payable in relation to employer contributions paid to the Fund on the member’s behalf, up to and including the date on which the former member receives a post payment surcharge assessment notice, and\n> \n> > (b) the amount, if any, of general interest charged in relation to the additional surcharge amount payable under the notice, and\n> \n> > (c) the amount, if any, of interest payable in relation to the surcharge debt account kept for the former member.","sortOrder":16},{"sectionNumber":"13","sectionType":"section","heading":"Payment by trustees in relation to additional surcharge amount—the Act, s 26D","content":"#### 13 Payment by trustees in relation to additional surcharge amount—the Act, s 26D\n\n13 Payment by trustees in relation to additional surcharge amount—the Act, s 26D\n\n> > (1) This section applies in relation to a former member who has paid, or is liable to pay, an additional surcharge amount to the Commissioner of Taxation.\n> \n> > (2) For the Act, section 26D(9), if the total surcharge amount for the former member exceeds the surcharge deduction cap, the trustees may—\n> > \n> > > (a) if the former member has paid the additional surcharge amount—reimburse the former member by paying the excess amount to the former member, or\n> > \n> > > (b) if the former member has not paid the additional surcharge amount—pay the excess amount to the Commissioner of Taxation at the former member’s request.\n> \n> > (3) In this section—\n> > \n> > excess amount means—\n> > \n> > > (a) an amount equal to the amount by which the total surcharge amount for a former member exceeds the surcharge deduction cap, minus\n> > \n> > > (b) any amount the trustees previously reimbursed or paid in relation to the former member’s superannuation contributions surcharge.","sortOrder":17},{"sectionNumber":"14","sectionType":"section","heading":"Further reduction of certain benefits resulting from liability for superannuation contributions surcharge—the Act, s 26D","content":"#### 14 Further reduction of certain benefits resulting from liability for superannuation contributions surcharge—the Act, s 26D\n\n14 Further reduction of certain benefits resulting from liability for superannuation contributions surcharge—the Act, s 26D\n\n> > (1) For the Act, section 26D(9)(b), the trustees may, at the request of a former member—\n> > \n> > > (a) reduce the amount of the former member’s benefit by the lesser of—\n> > > \n> > > > (i) the additional surcharge amount for the former member, and\n> > > \n> > > > (ii) the amount, not less than $0, that is equal to the amount of the surcharge deduction cap after deducting any previously met surcharge liability, and\n> > \n> > > (b) pay the lesser amount to—\n> > > \n> > > > (i) the former member, or\n> > > \n> > > > (ii) the Commissioner of Taxation.\n> \n> > (2) The trustees may request actuarial advice for the purposes of determining the amount by which the former member’s benefit is to be reduced.\n> \n> > (3) In this section—\n> > \n> > previously met surcharge liability means the sum of—\n> > \n> > > (a) all amounts paid by the former member in relation to the former member’s total surcharge amount to—\n> > > \n> > > > (i) the trustees, or\n> > > \n> > > > (ii) the Commissioner of Taxation, and\n> > \n> > > (b) all amounts that have previously been reduced under this section or the Act, section 26D in relation to the former member’s superannuation contributions surcharge.","sortOrder":18},{"sectionNumber":"15","sectionType":"section","heading":"Limitation on payment of penalty interest","content":"#### 15 Limitation on payment of penalty interest\n\n15 Limitation on payment of penalty interest\n\n> Sections 13 and 14 do not authorise the trustees to pay general interest charged in relation to an additional surcharge amount payable by a post payment surcharge assessment notice received on or after 25 June 2004, unless—\n> \n> > (a) the former member requests payment of the interest, and\n> \n> > (b) the request is made within a reasonable period after the former member receives the notice.","sortOrder":19},{"sectionNumber":"16","sectionType":"section","heading":"Surcharge deduction amount—the Act, s 26D","content":"#### 16 Surcharge deduction amount—the Act, s 26D\n\n16 Surcharge deduction amount—the Act, s 26D\n\n> For the Act, section 26D(3)(b), the following amounts are prescribed—\n> \n> > (a) for a benefit payable to a member or former member that accrued after 20 August 1996 and before 1 July 2003—15%,\n> \n> > (b) for a benefit payable to a member or former member that accrued on or after 1 July 2003 and before 30 June 2004—14.5%,\n> \n> > (c) for a benefit payable to a member or former member that accrued on or after 1 July 2004 and before 30 June 2005—12.5%.","sortOrder":20},{"sectionNumber":"Part 4","sectionType":"part","heading":"Family law provisions","content":"# Part 4 Family law provisions\n\nPart 4 Family law provisions","sortOrder":21},{"sectionNumber":"17","sectionType":"section","heading":"Definition","content":"#### 17 Definition\n\n17 Definition\n\n> In this part—\n> \n> prescribed period means the period prescribed by section 18.","sortOrder":22},{"sectionNumber":"18","sectionType":"section","heading":"Prescribed period for non-member spouses to nominate fund or RSA—the Act, s 29C","content":"#### 18 Prescribed period for non-member spouses to nominate fund or RSA—the Act, s 29C\n\n18 Prescribed period for non-member spouses to nominate fund or RSA—the Act, s 29C\n\n> For the Act, section 29C(5)(b), the prescribed period is 28 days after a notice under section 20(1) is received by the non-member spouse.","sortOrder":23},{"sectionNumber":"19","sectionType":"section","heading":"Valuation of superannuation interests—the Act, s 29E","content":"#### 19 Valuation of superannuation interests—the Act, s 29E\n\n19 Valuation of superannuation interests—the Act, s 29E\n\n> > (1) This section applies for the purposes of the Act, Part 4A and the family law superannuation legislation.\n> \n> > (2) For the Act, section 29E(h), the value of a superannuation interest of a member spouse must be determined in accordance with the following methods—\n> > \n> > > (a) for a pension deferred under the Act, section 19B—the [Family Law (Superannuation) Regulations 2001](http://www.legislation.gov.au/) of the Commonwealth, Schedule 2, Part 7,\n> > \n> > > (b) for a benefit preserved under the Act, section 22B—the [Family Law (Superannuation) Regulations 2001](http://www.legislation.gov.au/) of the Commonwealth, Schedule 2, Part 5,\n> > \n> > > (c) for a pension first paid on or after 1 February 1990 to a member spouse who was not a member before that date—the [Family Law (Superannuation) Regulations 2001](http://www.legislation.gov.au/) of the Commonwealth, Schedule 4,\n> > \n> > > (d) for an interest not specified in paragraphs (a)–(c)—the approved valuation method.\n> \n> > (3) In this section—\n> > \n> > approved valuation method means the [Family Law (Superannuation) (Methods and Factors for Valuing Particular Superannuation Interests) Approval 2003](http://www.legislation.gov.au/), Schedule 2, Part 10, made under the [Family Law (Superannuation) Regulations 2001](http://www.legislation.gov.au/) of the Commonwealth.","sortOrder":24},{"sectionNumber":"20","sectionType":"section","heading":"Notice to member spouse and non-member spouse when entitlement becomes payable—the Act, 29E","content":"#### 20 Notice to member spouse and non-member spouse when entitlement becomes payable—the Act, 29E\n\n20 Notice to member spouse and non-member spouse when entitlement becomes payable—the Act, 29E\n\n> > (1) For the Act, section 29E(e), if a superannuation interest of a member spouse is subject to a payment split, the trustees must give the member spouse and non-member spouse written notice that the interest is subject to a payment split.\n> \n> > (2) The trustees must give notice—\n> > \n> > > (a) for a payment split under a superannuation agreement or flag lifting agreement—within 28 days after the operative time for the payment split, or\n> > \n> > > (b) for a payment split under a splitting order—within 28 days after the later of—\n> > > \n> > > > (i) the operative time for the payment split, or\n> > > \n> > > > (ii) the trustees receiving a copy of the order.\n> \n> > (3) The notice given to the member spouse must specify the following—\n> > \n> > > (a) the estimated amount of the non-member spouse’s family law superannuation entitlement,\n> > \n> > > (b) how the amount was calculated,\n> > \n> > > (c) the period within which the amount will be paid,\n> > \n> > > (d) the estimated effect of the payment on the member spouse’s entitlement under the Parliamentary Contributory Superannuation Scheme.\n> \n> > (4) For the Act, section 29E(a) and (e), the notice given to the non-member spouse must—\n> > \n> > > (a) specify the estimated amount of the non-member spouse’s family law superannuation entitlement, and\n> > \n> > > (b) specify how the amount was calculated, and\n> > \n> > > (c) specify the circumstances in which—\n> > > \n> > > > (i) the amount may be paid or released to the non-member spouse, or\n> > > \n> > > > (ii) the amount must be transferred or rolled over to a complying superannuation fund or an RSA, and\n> > \n> > > (d) invite the non-member spouse to respond to the notice within the prescribed period by—\n> > > \n> > > > (i) advising the trustees that the amount may be paid or released to the non-member spouse because of a circumstance specified in the notice, or\n> > > \n> > > > (ii) nominating a complying superannuation fund or RSA for the transfer or rollover of the amount, and\n> > \n> > > (e) inform the non-member spouse that the amount will be credited to the Aware Super Fund if—\n> > > \n> > > > (i) the amount is not payable under the Act, section 29C(3)(a), and\n> > > \n> > > > (ii) the non-member spouse does not respond to the notice within the prescribed period.\n> \n> > (5) Subsection (1) does not apply if the superannuation interest ceases to be subject to a payment split before the end of the period specified in subsection (2) in which the trustee must give notice.\n> \n> > (6) In this section—\n> > \n> > operative time has the same meaning as in the [Family Law Act 1975](http://www.legislation.gov.au/) of the Commonwealth, Part VIIIB.","sortOrder":25},{"sectionNumber":"21","sectionType":"section","heading":"Family law superannuation payments—the Act, s 29E","content":"#### 21 Family law superannuation payments—the Act, s 29E\n\n21 Family law superannuation payments—the Act, s 29E\n\n> > (1) For the Act, section 29E(f), the trustees must pay a family law superannuation payment within the following periods—\n> > \n> > > (a) for a payment in the circumstance specified in the Act, section 29C(3)(a)—as soon as practicable after receiving notice from the non-member spouse,\n> > \n> > > (b) for a payment in the circumstance specified in the Act, section 29C(3)(b)—within 90 days after receiving the non-member spouse’s nomination of a complying superannuation fund or RSA,\n> > \n> > > (c) for a payment in the circumstance specified in the Act, section 29C(5)—within 90 days of the end of the prescribed period.\n> \n> > (2) The trustees must, within 28 days after taking an action specified in subsection (1), give the member spouse and non-member spouse a written notice stating—\n> > \n> > > (a) that the trustees paid, released, transferred or rolled over the non-member spouse’s family law superannuation entitlement, and\n> > \n> > > (b) the amount of the entitlement, and\n> > \n> > > (c) how the amount was calculated, and\n> > \n> > > (d) in the notice given to the member spouse—the estimated effect of the action on the member spouse’s entitlement under the Parliamentary Contributory Superannuation Scheme, and\n> > \n> > > (e) in the notice given to the non-member spouse, if the amount was transferred or rolled over to a superannuation fund or RSA—the name and contact details of the superannuation fund or RSA.\n> \n> Note—\n> \n> See the [Family Law (Superannuation) Regulations 2001](http://www.legislation.gov.au/) of the Commonwealth, regulation 59 in relation to fees the trustees may charge in relation to certain actions taken under this section.","sortOrder":26},{"sectionNumber":"22","sectionType":"section","heading":"Reduction of benefits of member spouse—the Act, s 29E","content":"#### 22 Reduction of benefits of member spouse—the Act, s 29E\n\n22 Reduction of benefits of member spouse—the Act, s 29E\n\n> > (1) For the Act, section 29E(j), if a family law superannuation payment is made, the benefit payable to the member spouse under the Act is reduced in accordance with subsection (2) at the following times—\n> > \n> > > (a) for a benefit, including a benefit transferred under the Act, and other than a deferred benefit—when the benefit is paid or transferred to the member spouse,\n> > \n> > > (b) for a deferred benefit—\n> > > \n> > > > (i) if the benefit is deferred before the family law superannuation payment is made—when the payment is made, or\n> > > \n> > > > (ii) if the benefit is deferred after the family law superannuation payment is made—when the benefit is deferred.\n> \n> > (2) The benefit is reduced in accordance with the following calculation—\n> > \n> > ![](/image/((Type%3D%22subordleg%22)%20AND%20(No%3D0411)%20AND%20(Year%3D2024)%20AND%20(%22Historical%20Document%22%3D0))/g1.gif)  \n> > where—\n> > \n> > r is the amount of the reduced benefit.\n> > \n> > v is the amount of the benefit that would have been payable to the member spouse under the Act if the family law superannuation payment had not been made.\n> > \n> > A is the ratio of the amount of the family law superannuation payment made to the non-member spouse to the value of the member spouse’s benefit when the payment split occurred.\n> > \n> > C is the ratio of the benefit accrual at the time of the payment split to the benefit accrual for the member spouse’s benefit when the benefit is payable, deferred or transferred, as the case requires.\n> \n> > (3) If family law superannuation payments are made to, or in relation to, more than one non-member spouse, the amount of the member spouse’s reduced benefit is further reduced by multiplying the reduced benefit by the following reduction factor for each family law superannuation payment—\n> > \n> > ![](/image/((Type%3D%22subordleg%22)%20AND%20(No%3D0411)%20AND%20(Year%3D2024)%20AND%20(%22Historical%20Document%22%3D0))/g2.gif)  \n> > where—\n> > \n> > f is the reduction factor.\n> > \n> > A and C have the same meanings as in subsection (2).\n> \n> > (4) Subsection (3) does not apply if the reduced benefit is a deferred benefit.\n> \n> > (5) In this section—\n> > \n> > benefit accrual, for a benefit at a point in time, means the benefit accrual at that time as determined by the trustees in accordance with actuarial advice.\n> > \n> > deferred benefit means a benefit—\n> > \n> > > (a) deferred under the Act, section 19B, or\n> > \n> > > (b) preserved under the Act, section 22B.\n> > \n> > make, in relation to a family law superannuation payment, means pay, release, transfer or rollover to, or in relation to, the non-member spouse.\n> > \n> > value, of a benefit, means the value of the benefit as determined by the trustees in accordance with actuarial advice.","sortOrder":27},{"sectionNumber":"23","sectionType":"section","heading":"Effect of benefit reductions on pensions and other benefits—the Act, ss 29E and 33","content":"#### 23 Effect of benefit reductions on pensions and other benefits—the Act, ss 29E and 33\n\n23 Effect of benefit reductions on pensions and other benefits—the Act, ss 29E and 33\n\n> > (1) For the Act, section 29E(k)—\n> > \n> > > (a) the trustees may commute part of a pension payable to a member spouse for the purposes of paying a family law superannuation entitlement to, or in relation to, a non-member spouse, and\n> > \n> > > (b) the amount of the commuted pension is reduced in accordance with section 22.\n> \n> > (2) For the Act, sections 29E(j) and 33, if a benefit is payable under the Act to a person on the death of a member spouse whose benefit has been, or is to be, reduced because of a family law superannuation payment, the benefit payable to the person is determined according to the reduced benefit.","sortOrder":28},{"sectionNumber":"24","sectionType":"section","heading":"Transitional provisions relating to certain family law superannuation entitlements arising before 3 March 2011","content":"#### 24 Transitional provisions relating to certain family law superannuation entitlements arising before 3 March 2011\n\n24 Transitional provisions relating to certain family law superannuation entitlements arising before 3 March 2011\n\n> > (1) If an existing entitlement is an interest that is not able to be calculated until a benefit becomes payable to a member spouse or other person, the entitlement is taken to be operative for the purposes of the Act, section 29C when the benefit becomes payable to the member spouse or other person.\n> \n> > (2) For the purposes of the application of section 20 to an existing entitlement, a non-member spouse must respond to a notice as specified in section 20(4)(d) within 3 months of being given the notice.\n> \n> > (3) In this section—\n> > \n> > existing entitlement means a family law superannuation entitlement that arose under a superannuation agreement, flag lifting agreement or splitting order in force before 3 March 2011.","sortOrder":29},{"sectionNumber":"Part 5","sectionType":"part","heading":"Miscellaneous","content":"# Part 5 Miscellaneous\n\nPart 5 Miscellaneous","sortOrder":30},{"sectionNumber":"25","sectionType":"section","heading":"Repeal and savings","content":"#### 25 Repeal and savings\n\n25 Repeal and savings\n\n> > (1) The [Parliamentary Contributory Superannuation Regulation 2018](/view/html/repealed/current/sl-2018-0475) is repealed.\n> \n> > (2) An act, matter or thing that, immediately before the repeal of the [Parliamentary Contributory Superannuation Regulation 2018](/view/html/repealed/current/sl-2018-0475), had effect under that regulation continues to have effect under this regulation.","sortOrder":31}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"This is a re-enactment of the 2018 regulation with the same scope — administrative provisions for the parliamentary super scheme. The 2024 version maintains the established structure covering trustee procedures, surcharge payments, and family law provisions without significant expansion beyond these traditional areas."},"complexity_factors":["Extensive cross-referencing to Commonwealth legislation including the Superannuation Contributions Tax (Assessment and Collection) Act 1997, Family Law Act 1975, and Family Law (Superannuation) Regulations 2001","Mathematical formulas with multiple variables for calculating benefit reductions after family law splits (section 22)","Nested definitions — terms like 'total surcharge amount' are defined by reference to other defined terms ('additional surcharge amount', 'post payment surcharge assessment notice')","Multiple time-bound provisions with different percentage caps based on specific date ranges (20 August 1996 to 30 June 2005) for surcharge calculations","Conditional logic with multiple limbs — for example, section 20 specifies different notification timeframes depending on whether the payment split arises from a superannuation agreement, flag lifting agreement, or splitting order","Transitional provisions (section 24) creating parallel rules for pre-2011 entitlements with different timeframes (3 months vs 28 days)","Integration with both NSW and Commonwealth family law regimes requiring dual compliance"],"plain_english_summary":"This regulation sets out the administrative rules for the NSW Parliamentary Contributory Superannuation Scheme — the superannuation fund for current and former members of the NSW Parliament.\n\n**What it does:**\n\n* **Part 2** covers day-to-day administration: how trustees sign cheques, run meetings, and what documentation members must provide to prove their age, relationship status, or eligibility for benefits. It also requires pensioners to declare they haven't become entitled to other parliamentary pensions.\n\n* **Part 3** deals with **superannuation contributions surcharge** — a former Commonwealth tax on high super contributions. It sets out how the trustees handle payments to the Australian Taxation Office when former members owe this surcharge, including caps on how much can be deducted from their benefits (ranging from 12.5% to 15% depending on when benefits accrued) and procedures for reimbursing members who overpay.\n\n* **Part 4** implements **family law provisions** — rules for splitting superannuation interests when parliamentarians divorce or separate. It specifies how super interests are valued, how non-member spouses (ex-partners) are notified of their entitlements, timeframes for payments (generally 28 or 90 days), and mathematical formulas for reducing the member's benefit after a split. It also includes transitional rules for splits that happened before March 2011.\n\n* **Part 5** repeals the 2018 version of this regulation and ensures continuity for any ongoing matters.\n\n**Who it affects:**\n\n* Current and former NSW Members of Parliament\n* Their spouses, de facto partners, and dependent children\n* The trustees who administer the Parliamentary Contributory Superannuation Fund\n* Non-member spouses (ex-partners) seeking a share of superannuation under family law\n\n**Why it matters:**\n\nThis regulation ensures the parliamentary super scheme operates transparently, complies with Commonwealth tax and family law obligations, and protects the financial interests of both members and their former partners. Without these rules, there would be no clear process for handling tax liabilities or dividing super assets after relationship breakdowns."},"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"},"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Based on available metadata, this regulation appears to be a standard remake or continuation of existing rules governing the NSW parliamentary superannuation scheme. There is no indication from the provided text that its scope departs from the original purpose of the enabling Act. The staged repeal date suggests it is a routine regulatory instrument rather than a substantive policy change."},"complexity_factors":["Substantive provisions of the regulation are not included in the provided text, making full analysis impossible","Operates within a broader legislative framework (Parliamentary Contributory Superannuation Act 1971) requiring cross-referencing","Defined-benefit superannuation schemes involve actuarial and financial concepts that can be technically complex","Staged repeal mechanism under the Subordinate Legislation Act 1989 adds a procedural layer","Score is conservative given the absence of the actual operative provisions — true complexity could be higher"],"plain_english_summary":"This NSW regulation, made under the Parliamentary Contributory Superannuation Act 1971, sets the operational rules for the defined‑benefit superannuation scheme for current and former NSW MPs and their dependants, and guides administrators on calculating and paying entitlements.  \n\nIt matters because it governs members’ retirement benefits; it came into force 23 Aug 2024 and is scheduled to expire 1 Sept 2029."},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The instrument expressly repeals and replaces the Parliamentary Contributory Superannuation Regulation 2018 (s 25(1)) but contains a savings clause preserving prior acts, matters and things in effect under the 2018 regulation (s 25(2)). The text does not indicate a substantive expansion or narrowing of regulatory scope compared with the predecessor; it primarily restates and updates procedural, surcharge and family‑law provisions."},"complexity_factors":["Extensive cross-references to Commonwealth statutes and regulations (Family Law Act 1975, Family Law (Superannuation) Regulations 2001, Superannuation Contributions Tax (Assessment and Collection) Act 1997, Relationships Register Act 2010, Interpretation Act 1987) increasing interpretive complexity (see e.g. ss 12, 19–21).","Technical actuarial determinations and formulaic benefit reductions under family-law splits (section 22 uses actuarial advice and specific reduction formulas).","Multiple time‑bound rules and notice periods that trigger different trustee duties (commencement on publication s 2; prescribed period 28 days s 18; various 28/90 day notice/payment windows ss 20–21).","Interaction of surcharge mechanics: definitions of total/additional surcharge amounts, limits (surcharge deduction cap), reimbursement and payment options, and restrictions on interest payments (ss 12–16).","Trustee discretion and compliance burdens: trustees may require documentary evidence, seek actuarial advice, keep records and exercise payment decisions (ss 5, 7–11, 13–14).","Transitional and savings provisions preserving prior effects while repealing the 2018 regulation (s 25), requiring attention to legacy entitlements (s 24)."],"plain_english_summary":"This regulation sets detailed operational rules for the Parliamentary Contributory Superannuation Scheme: trustee procedures, record-keeping, evidence requirements, handling of superannuation contributions surcharge assessments, and family-law splitting, valuation and notice timelines. It affects trustees, current and former members, non-member spouses and the Commissioner of Taxation because it prescribes how benefits are calculated, reduced, paid or transferred, what evidence and notices are required, and how surcharge liabilities are managed."}},"importantCases":[],"_links":{"self":"/api/acts/parliamentary-contributory-superannuation-regulation-2024","history":"/api/acts/parliamentary-contributory-superannuation-regulation-2024/history","analysis":"/api/acts/parliamentary-contributory-superannuation-regulation-2024/analysis","conflicts":"/api/acts/parliamentary-contributory-superannuation-regulation-2024/conflicts","importantCases":"/api/acts/parliamentary-contributory-superannuation-regulation-2024/important-cases","documents":"/api/acts/parliamentary-contributory-superannuation-regulation-2024/documents"}}