{"id":"F2020L00542","name":"Parliamentary Contributory Superannuation Regulations 2020","slug":"parliamentary-contributory-superannuation-regulations-2020","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":100117,"registerId":"commonwealth-F2020L00542-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n  This instrument is the Parliamentary Contributory Superannuation Regulations 2020.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n  This instrument is made under the Parliamentary Contributory Superannuation Act 1948.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act or for Part VA of the Act, including the following:\n\n    (a) allowance by way of salary;\n    (b) deferring member;\n    (c) parliamentary allowance;\n    (d) SIS Regulations;\n    (e) Trust.\n  In this instrument:\n\n> Act means the Parliamentary Contributory Superannuation Act 1948.\n\n> assessable income has the same meaning as in the Income Tax Assessment Act 1997.\n\n> covered parliamentary allowance means parliamentary allowance covered by paragraph (e) of the definition of parliamentary allowance in subsection 4(1) of the Act.\n\n> exempt income has the same meaning as in the Income Tax Assessment Act 1997.\n\n> fortnightly amount of the allowance by way of salary means the amount worked out in accordance with section 4B.\n\n> fortnightly amount of the parliamentary allowance means the amount worked out in accordance with section 4A.\n\n> transitional fortnight means the fortnight beginning on 4 July 2024, including the period that is taken to be included in that fortnight because of subitem 38(2) of Schedule 4 to the Parliamentary Business Resources Legislation Amendment (Review Implementation and Other Measures) Act 2024.\n\n> Note: The period beginning on 1 July 2024 and ending on 3 July 2024 is taken to be included in the transitional fortnight.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"Fortnightly payments","content":"## Part 2—Fortnightly payments","sortOrder":4},{"sectionNumber":"4A","sectionType":"section","heading":"Fortnightly amount of covered parliamentary allowance","content":"#### 4A Fortnightly amount of covered parliamentary allowance\n\n  Amount for a whole fortnight\n  (1) Subject to subsection (2), in relation to covered parliamentary allowance and for the purposes of subsection 13(1A) of the Act, the fortnightly amount of the parliamentary allowance payable to a person for a fortnight is to be worked out in accordance with the following formula:\n  ![Start formula start fraction open bracket Amount of base salary minus Excluded portion of base salary close bracket times 12 over 313 end fraction end formula.](image.002.png)\n  where:\n\n> amount of base salary means base salary (within the meaning of the Parliamentary Business Resources Act 2017) payable to the person.\n\n> Note: Base salary is an annual allowance determined for the purposes of subsection 14(2) of the Parliamentary Business Resources Act 2017.\n\n> excluded portion of base salary means the portion covered by paragraph 45(3)(a) of the Parliamentary Business Resources Act 2017.\n\n  Amount for part of a fortnight\n  (2) If covered parliamentary allowance is payable to a person for a part of a fortnight, then, for the purposes of subsection 13(1A) of the Act, the fortnightly amount of the parliamentary allowance payable to the person for that fortnight is the amount worked out in accordance with the following formula:\n  ![Start formula start fraction Full fortnightly amount times Number of included days over 14 end fraction end formula.](image.003.png)\n  where:\n\n> full fortnightly amount means the amount worked out in accordance with the formula in subsection (1).\n\n> number of included days means the number of days in the part of the fortnight.\n\n  Amount for the transitional fortnight\n  (3) Subject to subsection (4), subsections (1) and (2) do not apply in relation to the transitional fortnight.\n  (4) If covered parliamentary allowance is payable to a person for the whole or a part of the transitional fortnight, then, for the purposes of subsection 13(1A) of the Act, the fortnightly amount of the parliamentary allowance payable to the person for the transitional fortnight is the amount worked out in accordance with the following formula:\n  ![Start formula start fraction Full fortnightly amount times Number of included days over 14 end fraction end formula.](image.003.png)\n  where:\n\n> full fortnightly amount means the amount worked out in accordance with the formula in subsection (1).\n\n> number of included days means:\n\n    (a) if covered parliamentary allowance is payable to the person for the whole of the transitional fortnight—17; or\n    (b) if covered parliamentary allowance is payable to the person for a part of the transitional fortnight—the number of days in the part of the fortnight.\n\n> Note: If covered parliamentary allowance is payable to a person for a part of the transitional fortnight, the number of included days in the part of the fortnight may be over 14.","sortOrder":5},{"sectionNumber":"4B","sectionType":"section","heading":"Fortnightly amount of allowance by way of salary","content":"#### 4B Fortnightly amount of allowance by way of salary\n\n  Amount for a whole fortnight\n  (1) Subject to subsection (2), for the purposes of subsection 13(3A) of the Act, the fortnightly amount of the allowance by way of salary payable to a person for a fortnight is to be worked out in accordance with the following formula:\n  ![Start formula start fraction open bracket Amount of office holder’s salary minus Excluded portion of office holder’s salary close bracket times 12 over 313 end fraction end formula.](image.004.png)\n  where:\n\n> amount of office holder’s salary means the annual amount of office holder’s salary (within the meaning of the Parliamentary Business Resources Act 2017) payable to the person.\n\n> excluded portion of office holder’s salary means the annual amount of office holder’s salary (within the meaning of the Parliamentary Business Resources Act 2017) payable to the person multiplied by the portion covered by paragraph 45(3)(b) of that Act.\n\n  Amount for part of a fortnight\n  (2) If allowance by way of salary is payable to a person for a part of a fortnight, then, for the purposes of subsection 13(3A) of the Act, the fortnightly amount of the allowance by way of salary payable to the person for that fortnight is the amount worked out in accordance with the following formula:\n  ![Start formula start fraction Full fortnightly amount times Number of included days over 14 end fraction end formula.](image.003.png)\n  where:\n\n> full fortnightly amount means the amount worked out in accordance with the formula in subsection (1).\n\n> number of included days means the number of days in the part of the fortnight.\n\n  Amount for the transitional fortnight\n  (3) Subject to subsection (4), subsections (1) and (2) do not apply in relation to the transitional fortnight.\n  (4) If allowance by way of salary is payable to a person for the whole or a part of the transitional fortnight, then, for the purposes of subsection 13(3A) of the Act, the fortnightly amount of the allowance by way of salary payable to the person for the transitional fortnight is the amount worked out in accordance with the following formula:\n  ![Start formula start fraction Full fortnightly amount times Number of included days over 14 end fraction end formula.](image.003.png)\n  where:\n\n> full fortnightly amount means the amount worked out in accordance with the formula in subsection (1).\n\n> number of included days means:\n\n    (a) if allowance by way of salary is payable to the person for the whole of the transitional fortnight—17; or\n    (b) if allowance by way of salary is payable to the person for a part of the transitional fortnight—the number of days in the part of the fortnight.\n\n> Note: If allowance by way of salary is payable to a person for a part of the transitional fortnight, the number of included days in the part of the fortnight may be over 14.","sortOrder":6},{"sectionNumber":"Part 3","sectionType":"part","heading":"Early release payments","content":"## Part 1—Preliminary\n\n#### 1 Name\n\n  This instrument is the Parliamentary Contributory Superannuation Regulations 2020.\n\n#### 3 Authority\n\n  This instrument is made under the Parliamentary Contributory Superannuation Act 1948.\n\n#### 4 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act or for Part VA of the Act, including the following:\n\n    (a) allowance by way of salary;\n    (b) deferring member;\n    (c) parliamentary allowance;\n    (d) SIS Regulations;\n    (e) Trust.\n  In this instrument:\n\n> Act means the Parliamentary Contributory Superannuation Act 1948.\n\n> assessable income has the same meaning as in the Income Tax Assessment Act 1997.\n\n> covered parliamentary allowance means parliamentary allowance covered by paragraph (e) of the definition of parliamentary allowance in subsection 4(1) of the Act.\n\n> exempt income has the same meaning as in the Income Tax Assessment Act 1997.\n\n> fortnightly amount of the allowance by way of salary means the amount worked out in accordance with section 4B.\n\n> fortnightly amount of the parliamentary allowance means the amount worked out in accordance with section 4A.\n\n> transitional fortnight means the fortnight beginning on 4 July 2024, including the period that is taken to be included in that fortnight because of subitem 38(2) of Schedule 4 to the Parliamentary Business Resources Legislation Amendment (Review Implementation and Other Measures) Act 2024.\n\n> Note: The period beginning on 1 July 2024 and ending on 3 July 2024 is taken to be included in the transitional fortnight.\n\n## Part 2—Fortnightly payments\n\n#### 4A Fortnightly amount of covered parliamentary allowance\n\n  Amount for a whole fortnight\n  (1) Subject to subsection (2), in relation to covered parliamentary allowance and for the purposes of subsection 13(1A) of the Act, the fortnightly amount of the parliamentary allowance payable to a person for a fortnight is to be worked out in accordance with the following formula:\n  ![Start formula start fraction open bracket Amount of base salary minus Excluded portion of base salary close bracket times 12 over 313 end fraction end formula.](image.002.png)\n  where:\n\n> amount of base salary means base salary (within the meaning of the Parliamentary Business Resources Act 2017) payable to the person.\n\n> Note: Base salary is an annual allowance determined for the purposes of subsection 14(2) of the Parliamentary Business Resources Act 2017.\n\n> excluded portion of base salary means the portion covered by paragraph 45(3)(a) of the Parliamentary Business Resources Act 2017.\n\n  Amount for part of a fortnight\n  (2) If covered parliamentary allowance is payable to a person for a part of a fortnight, then, for the purposes of subsection 13(1A) of the Act, the fortnightly amount of the parliamentary allowance payable to the person for that fortnight is the amount worked out in accordance with the following formula:\n  ![Start formula start fraction Full fortnightly amount times Number of included days over 14 end fraction end formula.](image.003.png)\n  where:\n\n> full fortnightly amount means the amount worked out in accordance with the formula in subsection (1).\n\n> number of included days means the number of days in the part of the fortnight.\n\n  Amount for the transitional fortnight\n  (3) Subject to subsection (4), subsections (1) and (2) do not apply in relation to the transitional fortnight.\n  (4) If covered parliamentary allowance is payable to a person for the whole or a part of the transitional fortnight, then, for the purposes of subsection 13(1A) of the Act, the fortnightly amount of the parliamentary allowance payable to the person for the transitional fortnight is the amount worked out in accordance with the following formula:\n  ![Start formula start fraction Full fortnightly amount times Number of included days over 14 end fraction end formula.](image.003.png)\n  where:\n\n> full fortnightly amount means the amount worked out in accordance with the formula in subsection (1).\n\n> number of included days means:\n\n    (a) if covered parliamentary allowance is payable to the person for the whole of the transitional fortnight—17; or\n    (b) if covered parliamentary allowance is payable to the person for a part of the transitional fortnight—the number of days in the part of the fortnight.\n\n> Note: If covered parliamentary allowance is payable to a person for a part of the transitional fortnight, the number of included days in the part of the fortnight may be over 14.\n\n#### 4B Fortnightly amount of allowance by way of salary\n\n  Amount for a whole fortnight\n  (1) Subject to subsection (2), for the purposes of subsection 13(3A) of the Act, the fortnightly amount of the allowance by way of salary payable to a person for a fortnight is to be worked out in accordance with the following formula:\n  ![Start formula start fraction open bracket Amount of office holder’s salary minus Excluded portion of office holder’s salary close bracket times 12 over 313 end fraction end formula.](image.004.png)\n  where:\n\n> amount of office holder’s salary means the annual amount of office holder’s salary (within the meaning of the Parliamentary Business Resources Act 2017) payable to the person.\n\n> excluded portion of office holder’s salary means the annual amount of office holder’s salary (within the meaning of the Parliamentary Business Resources Act 2017) payable to the person multiplied by the portion covered by paragraph 45(3)(b) of that Act.\n\n  Amount for part of a fortnight\n  (2) If allowance by way of salary is payable to a person for a part of a fortnight, then, for the purposes of subsection 13(3A) of the Act, the fortnightly amount of the allowance by way of salary payable to the person for that fortnight is the amount worked out in accordance with the following formula:\n  ![Start formula start fraction Full fortnightly amount times Number of included days over 14 end fraction end formula.](image.003.png)\n  where:\n\n> full fortnightly amount means the amount worked out in accordance with the formula in subsection (1).\n\n> number of included days means the number of days in the part of the fortnight.\n\n  Amount for the transitional fortnight\n  (3) Subject to subsection (4), subsections (1) and (2) do not apply in relation to the transitional fortnight.\n  (4) If allowance by way of salary is payable to a person for the whole or a part of the transitional fortnight, then, for the purposes of subsection 13(3A) of the Act, the fortnightly amount of the allowance by way of salary payable to the person for the transitional fortnight is the amount worked out in accordance with the following formula:\n  ![Start formula start fraction Full fortnightly amount times Number of included days over 14 end fraction end formula.](image.003.png)\n  where:\n\n> full fortnightly amount means the amount worked out in accordance with the formula in subsection (1).\n\n> number of included days means:\n\n    (a) if allowance by way of salary is payable to the person for the whole of the transitional fortnight—17; or\n    (b) if allowance by way of salary is payable to the person for a part of the transitional fortnight—the number of days in the part of the fortnight.\n\n> Note: If allowance by way of salary is payable to a person for a part of the transitional fortnight, the number of included days in the part of the fortnight may be over 14.\n\n## Part 3—Early release payments\n\n#### 5 Grounds for early release payments\n\n  For the purposes of paragraph 22DI(5)(a) of the Act, each of sections 6, 7 and 8 of this instrument is a ground on which a deferring member (the person) may qualify for a payment as described in subsection 22DI(1) of the Act.\n\n> Note: The person only needs to satisfy one of those grounds to qualify.\n\n#### 6 Early release payments on compassionate grounds—general\n\n  (1) This section applies to the person if:\n    (a) the person requires the payment for one or more of the following reasons:\n    (i) a ground listed in paragraphs 6.19A(1)(a) to (e) of the SIS Regulations;\n    (ii) to meet expenses in a case that the Trust is satisfied is consistent with any of those paragraphs of the SIS Regulations; and\n    (b) the person does not have the financial capacity to meet an expense arising from that reason.\n  (2) Subregulations 6.19A(3) to (6), and (7), of the SIS Regulations also apply in relation to subsection (1) as if each reference in those subregulations to the Regulator were a reference to the Trust.\n\n> Note: These subregulations contain limitations for 2 of the paragraphs referred to in subparagraph (1)(a)(i) of this section.\n\n#### 7 Early release payments on compassionate grounds—coronavirus\n\n  (1) This section applies to the person if:\n    (a) the payment is required to assist the person to deal with the adverse economic effects of the coronavirus known as COVID‑19; and\n    (b) one or more of paragraphs 6.19B(1A)(a) to (f) of the SIS Regulations applies to the person; and\n    (c) the person has applied to the Trust for the payment:\n    (i) in a financial year; and\n    (ii) because of the ground set out in this section;\n    and subsection (2) is satisfied for the application.\n  (2) A person may make one or more applications described in paragraph (1)(c) as follows:\n    (a) one in the financial year ending 30 June 2020; and\n    (b) one in the financial year ending 30 June 2021.\n  However, no application may be made after the day mentioned in subregulation 6.19B(2) of the SIS Regulations as the day after which no application may be made under subregulation 6.19B(1) of the SIS Regulations.\n  (3) For the purposes of section 6‑23 of the Income Tax Assessment Act 1997, a payment authorised by a determination made under subsection 22DI(1) of the Act because of the ground in this section is not assessable income and is not exempt income.\n\n#### 8 Early release payments for severe financial hardship\n\n  (1) This section applies to the person if the person would be in severe financial hardship for the purposes of Schedule 1 to the SIS Regulations if the modifications in subsection (2) were made.\n  (2) Treat subregulations 6.01(5) and (5A) of the SIS Regulations as if:\n    (a) each reference in subregulation 6.01(5) to the trustee of a superannuation entity were a reference to the Trust; and\n    (b) the application referred to in those subregulations were instead an application to the Trust for a determination under subsection 22DI(1) of the Act because of the ground set out in this section.\n\n#### 9 Matters for determining the amounts of early release payments\n\n  For the purposes of paragraph 22DI(5)(b) of the Act, the matters to take into account when determining the amount of a payment are as follows:\n    (a) for a payment made because of the ground set out in section 7 of this instrument:\n    (i) that the amount not exceed $10,000; and\n    (ii) any other matter that must be taken into account when making a determination under subregulation 6.19B(3) of the SIS Regulations or when releasing an amount because of such a determination;\n    (b) for a payment made because of a ground set out in section 6 or 8 of this instrument—any matter that must be taken into account when determining or releasing an amount under the SIS Regulations because of a similar ground.","sortOrder":7},{"sectionNumber":"5","sectionType":"section","heading":"Grounds for early release payments","content":"#### 5 Grounds for early release payments\n\n  For the purposes of paragraph 22DI(5)(a) of the Act, each of sections 6, 7 and 8 of this instrument is a ground on which a deferring member (the person) may qualify for a payment as described in subsection 22DI(1) of the Act.\n\n> Note: The person only needs to satisfy one of those grounds to qualify.","sortOrder":8},{"sectionNumber":"6","sectionType":"section","heading":"Early release payments on compassionate grounds—general","content":"#### 6 Early release payments on compassionate grounds—general\n\n  (1) This section applies to the person if:\n    (a) the person requires the payment for one or more of the following reasons:\n    (i) a ground listed in paragraphs 6.19A(1)(a) to (e) of the SIS Regulations;\n    (ii) to meet expenses in a case that the Trust is satisfied is consistent with any of those paragraphs of the SIS Regulations; and\n    (b) the person does not have the financial capacity to meet an expense arising from that reason.\n  (2) Subregulations 6.19A(3) to (6), and (7), of the SIS Regulations also apply in relation to subsection (1) as if each reference in those subregulations to the Regulator were a reference to the Trust.\n\n> Note: These subregulations contain limitations for 2 of the paragraphs referred to in subparagraph (1)(a)(i) of this section.","sortOrder":9},{"sectionNumber":"7","sectionType":"section","heading":"Early release payments on compassionate grounds—coronavirus","content":"#### 7 Early release payments on compassionate grounds—coronavirus\n\n  (1) This section applies to the person if:\n    (a) the payment is required to assist the person to deal with the adverse economic effects of the coronavirus known as COVID‑19; and\n    (b) one or more of paragraphs 6.19B(1A)(a) to (f) of the SIS Regulations applies to the person; and\n    (c) the person has applied to the Trust for the payment:\n    (i) in a financial year; and\n    (ii) because of the ground set out in this section;\n    and subsection (2) is satisfied for the application.\n  (2) A person may make one or more applications described in paragraph (1)(c) as follows:\n    (a) one in the financial year ending 30 June 2020; and\n    (b) one in the financial year ending 30 June 2021.\n  However, no application may be made after the day mentioned in subregulation 6.19B(2) of the SIS Regulations as the day after which no application may be made under subregulation 6.19B(1) of the SIS Regulations.\n  (3) For the purposes of section 6‑23 of the Income Tax Assessment Act 1997, a payment authorised by a determination made under subsection 22DI(1) of the Act because of the ground in this section is not assessable income and is not exempt income.","sortOrder":10},{"sectionNumber":"8","sectionType":"section","heading":"Early release payments for severe financial hardship","content":"#### 8 Early release payments for severe financial hardship\n\n  (1) This section applies to the person if the person would be in severe financial hardship for the purposes of Schedule 1 to the SIS Regulations if the modifications in subsection (2) were made.\n  (2) Treat subregulations 6.01(5) and (5A) of the SIS Regulations as if:\n    (a) each reference in subregulation 6.01(5) to the trustee of a superannuation entity were a reference to the Trust; and\n    (b) the application referred to in those subregulations were instead an application to the Trust for a determination under subsection 22DI(1) of the Act because of the ground set out in this section.","sortOrder":11},{"sectionNumber":"9","sectionType":"section","heading":"Matters for determining the amounts of early release payments","content":"#### 9 Matters for determining the amounts of early release payments\n\n  For the purposes of paragraph 22DI(5)(b) of the Act, the matters to take into account when determining the amount of a payment are as follows:\n    (a) for a payment made because of the ground set out in section 7 of this instrument:\n    (i) that the amount not exceed $10,000; and\n    (ii) any other matter that must be taken into account when making a determination under subregulation 6.19B(3) of the SIS Regulations or when releasing an amount because of such a determination;\n    (b) for a payment made because of a ground set out in section 6 or 8 of this instrument—any matter that must be taken into account when determining or releasing an amount under the SIS Regulations because of a similar ground.","sortOrder":12}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"The instrument operationalises provisions of the Parliamentary Contributory Superannuation Act 1948 by specifying calculation methods, a transitional fortnight rule, and grounds/procedures for early release. It does not expand the classes of persons who may qualify under the Act; it applies existing eligibility categories (as defined in the Act and SIS Regulations) and delegates assessment and release decisions to the Trust (see sections 4, 4A, 4B, 6–9)."},"complexity_factors":["Multiple formulaic calculations for fortnightly amounts (sections 4A and 4B) with specific numeric factors (eg. multiplication by 12 and division by 313) and pro‑rata rules for partial fortnights and the transitional fortnight (section 4 definitions and subsections).","Cross‑references to several external statutes and instruments: Parliamentary Contributory Superannuation Act 1948 (authority, s3), Parliamentary Business Resources Act 2017 (definitions of base salary/office holder’s salary and excluded portions, cited in 4A/4B), the SIS Regulations (eligibility, procedural limits and modifications, throughout Part 3), and the Income Tax Assessment Act 1997 (definitions and tax consequences, see s4 and s7(3)).","Special timing rule: a defined ‘‘transitional fortnight’’ that includes extra days (definition in s4 and applied in 4A(3)/4B(3)–(4)), creating irregular pro‑rata calculations and potential overlaps with pay periods.","Eligibility and evidentiary complexity for early release: sections 6–8 incorporate SIS Regulation tests (compassionate grounds, COVID‑related grounds, severe financial hardship) but apply them through the Trust, requiring applicants to satisfy both statutory thresholds and Trust processes (see sections 6(2), 8(2)).","Discretion and decision‑making concentrated in the Trust: the Trust assesses consistency with SIS grounds and decides amounts and releases (sections 6, 8 and 9), introducing administrative discretion and recordkeeping/compliance burdens.","Temporal limits and application windows for COVID‑related releases (section 7(2) and cross‑reference to SIS subreg 6.19B(2)), which create strict deadlines for applicants.","Monetary limit for COVID releases ($10,000) and an express tax treatment statement for such payments (section 9(a)(i) and section 7(3)), requiring coordination with tax rules and reporting.","Reliance on external SIS subregulations for detailed procedural limits and matters to be considered (sections 6 and 9), meaning practitioners must consult multiple instruments to apply the rules correctly."],"plain_english_summary":"These regulations prescribe how to calculate fortnightly amounts of covered parliamentary allowances and salary-based allowances (including a special ‘‘transitional fortnight’’ rule) and set the circumstances under which a deferring member can obtain early release of their parliamentary superannuation. They adopt the SIS Regulations’ compassionate‑and‑hardship tests (including a COVID‑19 ground), require Trust assessment under those tests, cap COVID releases at $10,000 and specify that COVID payments are neither assessable nor exempt income."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation appears to maintain its original scope. It was enacted in 2020 to support the Parliamentary Contributory Superannuation Act 1948, and the content provided covers two clear purposes: (1) calculating fortnightly contributions and (2) early release grounds. The 2024 transitional fortnight amendment is a technical adjustment to align with the Parliamentary Business Resources Act changes, not an expansion of scope. The COVID-19 provisions (sections 6-7) were time-limited measures appropriate to the 2020 enactment context."},"complexity_factors":["Multiple cross-references to external legislation including the Parliamentary Contributory Superannuation Act 1948, Parliamentary Business Resources Act 2017, Income Tax Assessment Act 1997, and SIS Regulations (Superannuation Industry (Supervision) Regulations 1994)","Mathematical formulas with defined variables that require lookup in other statutes (e.g., 'excluded portion of base salary' refers to paragraph 45(3)(a) of the Parliamentary Business Resources Act 2017)","Nested conditional logic: primary rules, exceptions for part-fortnights, and further exceptions for the 'transitional fortnight' with special 17-day calculations","Temporal limitations on early release provisions (COVID-19 applications restricted to specific financial years 2019-20 and 2020-21)","Incorporation by reference of external regulatory provisions (SIS Regulations subregulations 6.19A, 6.19B, and 6.01) with modifications (substituting 'Trust' for 'Regulator' or 'trustee')","Duplicate content in the provided text (Parts 1-3 appear twice with identical numbering), suggesting compilation or formatting issues in the source document"],"plain_english_summary":"This instrument sets how much current parliamentarians in the Parliamentary Contributory Superannuation Scheme must contribute from each fortnightly pay and when former members can draw on their super early. It affects scheme members and the Trust that manages the funds.\n\nIts effect: standardises fortnightly contribution math (including a transitional fortnight to align 2024 timing) and permits limited early access for genuine need—compassionate, severe financial hardship, and COVID-era relief—balancing consistent saving with emergency flexibility."}},"importantCases":[],"_links":{"self":"/api/acts/parliamentary-contributory-superannuation-regulations-2020","history":"/api/acts/parliamentary-contributory-superannuation-regulations-2020/history","analysis":"/api/acts/parliamentary-contributory-superannuation-regulations-2020/analysis","conflicts":"/api/acts/parliamentary-contributory-superannuation-regulations-2020/conflicts","importantCases":"/api/acts/parliamentary-contributory-superannuation-regulations-2020/important-cases","documents":"/api/acts/parliamentary-contributory-superannuation-regulations-2020/documents"}}