{"id":"parliamentary-superannuation-act-1974","name":"Parliamentary Superannuation Act 1974","slug":"parliamentary-superannuation-act-1974","collection":"act","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":106217,"registerId":"sa-parliamentary-superannuation-act-1974-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Div 2B","sectionType":"division","heading":"Income protection for PSS 3 members","content":"Division 2B—Income protection for PSS 3 members\n21AK\tApplication of Division\n21AL\tDisability pension\n21AM\tAmount of pension\n21AN\tMatters affecting entitlement to pension\n21AO\tDuration of disability pension\n21AP\tCancellation of income protection\n21AQ\tProcedural matters\nDivision 3—Related matters\n22\tOther benefits under PSS 1\n22A\tOther benefits under PSS 2\n23\tPension paid for limited period\n23AA\tCommutation to pay deferred superannuation contributions surcharge—pension entitlements\n23AAB\tCommutation to pay deferred superannuation contributions surcharge—lump sum entitlements\n23AAC\tCommutation to pay deferred superannuation contributions surcharge following death of member\n23AAD\tWithheld amount\n23AAE\tPayment of Division 293 tax\n23AAF\tExcess non-concessional contributions\n23AAG\tPortability for PSS 3 members\nPart 4AA—Spouse members of PSS 3\n23AAH\tInterpretation\n23AAI\tSpouse contributions splitting\n23AAJ\tOther contributions for spouse members\n23AAK\tSpouse members and spouse accounts\n23AAL\tAccretions to spouse members' accounts\n23AAM\tPortability\n23AAN\tBenefits for spouse members\n23AAO\tEarly access to superannuation benefits in case of severe financial hardship or on compassionate grounds\nPart 4A—Family Law Act provisions\n23A\tPurpose of this Part\n23B\tInterpretation\n23D\tValue of superannuation interest\n23E\tNon-member spouse's entitlement\n23F\tNon-member spouse's entitlement where pension is in growth phase\n23G\tNon-member spouse's entitlement where pension is in payment phase\n23H\tPayment of non-member spouse's entitlement\n23I\tReduction in member's entitlement\n23J\tBenefit not payable to spouse on death of member if split has occurred\n23K\tBoard to comply with Commonwealth requirements\n23L\tFees\nPart 5—Pension for spouse and child benefit\nDivision 1—Pension for spouse\n24\tPension for spouse of deceased PSS 1 member pensioner\n25\tPension for spouse of deceased PSS 1 member\n25A\tPension for spouse of PSS 2 member pensioner\n25B\tPension for spouse of deceased PSS 2 member\n25C\tInterpretation\n26\tSpouse pension\n26AAA\tSpouse entitlement subject to any Family Law determination\nDivision 1A—Commutation of spouse pension\n26AA\tCommutation of pension\nDivision 2—Child benefit\n26AAB\tApplication of Division\n26A\tCertain former members deemed members at time of death\n27\tDetermination of child benefit\n28\tChild benefit, general\n29\tChild benefit where no spouse's pension payable\n30\tPayment to, or on behalf of, child\n31\tCessation of child benefit\nPart 5A—Benefit payable to member's estate (PSS 1 or PSS 2)\n31A\tBenefits payable to member's estate (PSS 1 or PSS 2)\nPart 6—Adjustment of pensions\nDivision 1—Pensioners under repealed Act\n32\tPensions to continue\n33\tSpouse pension continued\n34\tSuspension of certain pensions\nDivision 2—Future adjustment\n35\tAdjustment of pensions\nPart 7—Miscellaneous\n36\tAdditional invalidity/death insurance\n36A\tDivision of benefit where deceased member or spouse member is survived by lawful and putative spouses\n36B\tPower to obtain information\n37\tPayment of benefits\n38\tPensions not assignable\n39\tFinancial provision\n39A\tConfidentiality\n40\tRegulations\nSchedule 1—Transitional provision\n1\tTransitional provision\nSchedule 2—Table showing maximum percentage of pension that may be commuted\nSchedule 3—Commutation factors for spouse pensions\nLegislative history\n\nThe Parliament of South Australia enacts as follows:\n","sortOrder":0},{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"Part 1—Preliminary\n1—Short title\nThis Act may be cited as the Parliamentary Superannuation Act 1974.\n5—Interpretation\n\t(1)\tIn this Act, unless the contrary intention appears—\nadditional salary means the amount by which the salary of a member who holds Ministerial or other Parliamentary office exceeds the basic salary of a member, and includes any remuneration declared by proclamation to be additional salary for the purposes of this Act;\napproved form means a form approved by the Board;\nbasic salary of a member means—\n\t(a)\twhere the member holds no Ministerial or Parliamentary office—the salary to which the member is entitled under the Parliamentary Remuneration Act 1990;\n\t(b)\twhere the member holds a Ministerial or Parliamentary office—the salary to which the member would be entitled under the Parliamentary Remuneration Act 1990 if the member held no such office;\nthe Board means the South Australian Parliamentary Superannuation Board;\nchild benefit means child benefit payable pursuant to Division 2 of Part 5;\nco‑contribution means a payment made to the Board in respect of a person by the Commissioner of Taxation pursuant to the requirements of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 of the Commonwealth;\nco‑contribution account means an account established and maintained by the Board as a co‑contribution account in accordance with the requirements of this Act;\ncomplying superannuation fund has the meaning given by section 45 of the SIS Act;\ncontribution means any contribution paid by a member pursuant to the repealed Act or this Act, or by or on behalf of a spouse member pursuant to this Act;\ndeath insurance benefit is the death insurance to which a PSS 3 member is entitled by virtue of his or her membership of PSS 3;\ndeferred superannuation contributions surcharge in relation to a member means the amount that the member is liable to pay the Commissioner of Taxation under section 15(6) of the Superannuation Contributions Tax Act;\neligible child means the child or adopted child—\n\t(a)\tof a deceased PSS 1 or PSS 2 member or deceased PSS 1 or PSS 2 member pensioner; or\n\t(b)\tof the spouse of a deceased PSS 1 or PSS 2 member or deceased PSS 1 or PSS 2 member pensioner, not being a child—\n\t(i)\tborn of a pregnancy that commenced after the death of the member or pensioner; or\n\t(ii)\tadopted after the death of the member or pensioner;\nwho—\n\t(c)\thas not attained the age of 16 years; or\n\t(d)\thaving attained that age, has not attained the age of 25 years and is in full time attendance at an educational institution recognised by the Board for the purposes of this Act;\nformer PSS 1 member means a person who was a PSS 1 member immediately before ceasing to be a member;\nformer PSS 2 member means a person who was a PSS 2 member immediately before ceasing to be a member;\nthe Fund means the Parliamentary Superannuation Fund established by this Act;\ninvalidity insurance benefit is the invalidity insurance to which a PSS 3 member is entitled by virtue of his or her membership of PSS 3;\njudge means a judge of the Supreme Court nominated by the Chief Justice to exercise the powers of a judge under this Act;\nlegal personal representative—see subsection (4);\nmember means a member of either House of Parliament of the State, and includes a person who, having ceased to be such a member, is still in receipt of salary but does not include a non-participating member;\nmember pensioner means a former member who is entitled to a pension under this Act by virtue of being a PSS 1 member or a PSS 2 member notwithstanding that, at the material time, payment of that pension may be suspended or the pension may be preserved under this Act;\nnon-participating member means a member of either House of Parliament who has made an election under section 7E;\nnotional pension—\n\t(a)\tin relation to a deceased PSS 1 or PSS 2 member, means the amount of pension that would have been payable to that deceased member on the day in relation to which the expression is used if—\n\t(i)\ton the day that he died, he had retired in the circumstances referred to in section 18; and\n\t(ii)\the had been alive and in receipt of a pension on the day in relation to which the expression is used; and\n\t(b)\tin relation to a deceased member pensioner, means the amount of pension that would have been payable to that pensioner if he had been alive and in receipt of pension on the day in relation to which the expression is used;\npension day, in relation to a pension, means the day on which a periodical payment of that pension is usually made;\nprescribed office means an office or position in respect of which additional salary is payable;\nPSS 1—see section 7C(1);\nPSS 2—see section 7C(2);\nPSS 3—see section 7C(3);\nPSS 1 member means a member of PSS 1—see section 7D(2);\nPSS 1 member pensioner means a member pensioner who was a PSS 1 member immediately before ceasing to be a member;\nPSS 2 member means a member of PSS 2—see section 7D(3);\nPSS 2 member pensioner means a member pensioner who was a PSS 2 member immediately before ceasing to be a member;\nPSS 3 member means a member of PSS 3—see sections 7D(4) and 7F;\nputative spouse—see section 7A;\nregistered relationship means a relationship that is registered under the Relationships Register Act 2016, and includes a corresponding law registered relationship under that Act;\nthe repealed Act means the Parliamentary Superannuation Act 1948;\nsalary means basic salary (expressed as an annual salary);\nservice, in relation to a member, means the member's service as determined by the rules set out in section 7;\nSIS Act means the Superannuation Industry (Supervision) Act 1993 of the Commonwealth;\nspecial deposit account means a special deposit account established under section 8 of the Public Finance and Audit Act 1987;\nspouse includes a putative spouse;\nspouse member means a person who is a spouse member of PSS 3 pursuant to section 23AAK;\nspouse pension means—\n\t(a)\ta pension payable to the surviving spouse of a member or former member under the repealed Act that was so payable immediately before the commencement of this Act; or\n\t(b)\ta pension payable to the spouse of a deceased PSS 1 or PSS 2 member or deceased member pensioner and first payable on or after the commencement of this Act.\nState includes a Territory of the Commonwealth;\nSuperannuation Contributions Tax Act means the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 of the Commonwealth;\nsuperannuation salary sacrifice means any salary that a member is sacrificing for the purposes of superannuation under section 4B of the Parliamentary Remuneration Act 1990;\nsurcharge notice means a notice issued by the Commissioner of Taxation under section 15(7) of the Superannuation Contributions Tax Act.\n\t(2)\tThe Governor may, by proclamation, declare any remuneration to which a member is entitled to be additional salary for the purposes of this Act and the Governor may, by proclamation, amend, vary or revoke any such declaration.\n\t(3)\tFor the purposes of the definition of basic salary in subsection (1), the salary to which a member is entitled under the Parliamentary Remuneration Act 1990 includes the amount of any contribution that the member makes towards the cost of providing an article, motor vehicle, equipment or service by way of a salary sacrifice (as contemplated by section 4A(2) of that Act), the amount of any superannuation salary sacrifice (as contemplated by section 4B of that Act for the relevant period), and the amount of any contribution that the member makes towards the cost of providing an allowance or benefit by way of salary sacrifice (as contemplated by section 6A(2) of that Act).\n\t(4)\tFor the purposes of this Act, a person is the legal personal representative of a deceased PSS 3 member or a deceased spouse member if—\n\t(a)\tthe person has been nominated by the member or spouse member, by notice in writing to the Board, as the member's legal personal representative or the spouse member's legal personal representative in accordance with the requirements of the Board; and\n\t(b)\tthe notice has effect for the purposes of the SIS Act.\n6—Voluntary and involuntary retirement\n\t(1)\tFor the purposes of this Act, a former member shall be deemed to have retired involuntarily if his term of office expires or he resigns and a judge is satisfied that, upon so ceasing to be a member—\n\t(a)\the genuinely sought to be elected at an election for the Parliament of this State (whether or not for the same electorate or the same House), another State or the Commonwealth (being an election not later than the next general election for that Parliament occurring after he ceased to be a member) but—\n\t(i)\thaving stood as a candidate, was defeated; or\n\t(ii)\tfailed to be a candidate due to—\n\t(A)\this failure to secure the support of a political party from which he reasonably sought support; or\n\t(B)\this expulsion from a political party; or\n\t(C)\till health; or\n\t(D)\tany other good and sufficient reason; or\n\t(b)\the sought to be and was elected at an election for the Parliament of another State or the Commonwealth (being an election not later than the next general election for that Parliament occurring after he ceased to be a member).\n\t(2)\tIn addition, a former member will be taken to have retired involuntarily if—\n\t(a)\tat the conclusion of his or her last term of office as a member of the Parliament (the preceding term of office) the former member stood as a candidate for re-election to the same House at the ensuing election but was defeated; and\n\t(b)\tboth at the time of his or her election for the preceding term of office and at the ensuing election the former member was—\n\t(i)\tendorsed by the same political party; or\n\t(ii)\tan independent candidate.\n\t(3)\tWhere a member ceases to be a member otherwise than—\n\t(a)\tby death; or\n\t(b)\ton the grounds of invalidity or ill health that prevents the member from being able to carry out the duties of office to a reasonable degree; or\n\t(c)\tin circumstances referred to in subsection (1) or (2),\nthat member shall, for the purposes of this Act, be deemed to have retired voluntarily.\n7—Computation of service\nIn computing the length of a member's service for the purposes of PSS 1 or PSS 2 the following rules shall be observed:\n\t(a)\tif a member is elected to Parliament between the 28th day of February and the 1st day of August in any year, except in the case of such a member elected to fill a casual vacancy, his service shall be reckoned from the 1st day of March of that year; and\n\t(b)\tif a member ceases to be a member of Parliament by reason of a dissolution taking place within 2 months before the expiration of the House of Assembly by effluxion of time, his service shall be deemed to continue until the day on which the House of Assembly would have so expired; and\n\t(c)\tservice whether occurring before or after the commencement of this Act shall be taken into account; and\n\t(d)\twhere the continuity of a member's service has been broken, the former period of service (and any service by the member in a prescribed office during that former period) shall not be taken into account (subject to paragraph (f) and to the operation of section 20); and\n\t(e)\tsubject to this section, only the actual service of a member shall be regarded as service; and\n\t(f)\tactual service may include previous service if so provided by another section of this Act (including a section that made provision as to service before its repeal by the Parliamentary Superannuation (Scheme for New Members) Amendment Act 2005).\n7A—Putative spouses\n\t(1)\tFor the purposes of this Act, a person is, on a certain date, the putative spouse of another person if—\n\t(a)\tthe person is, on that date, cohabiting with the other person as that person's de facto spouse and—\n\t(i)\tthe person—\n\t(A)\thas been so cohabiting with the other person continuously for the preceding period of 3 years; or\n\t(B)\thas during the preceding period of 4 years so cohabited with the other person for periods aggregating not less than 3 years; or\n\t(ii)\ta child, of whom both persons are the parents, has been born (whether or not the child is still living); or\n\t(c)\tthe person is, on that date, in a registered relationship with the other person.\n\t(2)\tSubject to subsection (2a), a person whose rights depend on whether—\n\t(a)\tthe person and another person; or\n\t(b)\t2 other persons,\nwere, on a certain date, putative spouses 1 of the other may apply to the District Court for a declaration under this section.\n\t(2a)\tA person whose rights depend on whether—\n\t(a)\tthe person and another person; or\n\t(b)\t2 other persons,\nwere, on a certain date, in a registered relationship may provide evidence that they or those persons, were, on that date, in the registered relationship by producing a certificate issued by the Registrar of Births, Deaths and Marriages under section 21 of the Relationships Register Act 2016.\n\t(3)\tIf it is proved to the satisfaction of the Court that the persons in relation to whom the declaration under this section is sought did, on the date in question, fulfil the requirements of subsection (1), the Court must make a declaration accordingly.\n\t(4)\tA declaration may be made under this section—\n\t(a)\twhether or not one or both of the persons in relation to whom the declaration is sought are, or have ever been, domiciled in this State; or\n\t(b)\tdespite the fact that one or both of them are dead.\n\t(5)\tIt must not be inferred from the fact that the Court has declared that two persons were putative spouses one of the other, on a certain date, that they were putative spouses as at any prior or subsequent date.\n7B—Restriction on publication of court proceedings\n\t(1)\tProtected information is information relating to an application under section 7A (including images) that identifies, or may lead to the identification of—\n\t(a)\tan applicant; or\n\t(b)\ta person who is related to, or associated with, an applicant or is, or is alleged to be, in any other way connected in the matter to which the application relates; or\n\t(c)\ta witness in the hearing of the application.\n\t(2)\tA person who publishes protected information is guilty of an offence.\nMaximum penalty: $5 000 or imprisonment for 1 year.\n\t(3)\tA person who discloses protected information knowing that, in consequence of the disclosure, the information will, or is likely to, be published is guilty of an offence.\nMaximum penalty: $5 000 or imprisonment for 1 year.\n\t(4)\tThis section does not apply to—\n\t(a)\tthe publication or disclosure of material—\n\t(i)\tby the District Court or an employee of the Courts Administration Authority (so long as such publication or disclosure is made in connection with the administrative functions of the Court); or\n\t(ii)\tfor purposes associated with the administration of this Act; or\n\t(b)\tthe publication in printed or electronic form of material that—\n\t(i)\tconsists solely or primarily of the reported judgements or decisions of the Court; or\n\t(ii)\tis of a technical nature designed primarily for use by legal practitioners.\nnewspaper means a newspaper, journal, magazine or other publication that is published at periodic intervals;\npublish means publish by newspaper, radio or television, or on the internet, or by some other similar means of communication to the public.\n7C—Arrangement of schemes\n\t(1)\tThe scheme of superannuation established by this Act in relation to persons who first became members of either House of Parliament of the State before the commencement of the Parliamentary Superannuation (New Scheme) Amendment Act 1995 (disregarding members who have transferred out of that scheme) will continue as PSS 1.\n\t(2)\tThe scheme of superannuation established by virtue of the enactment of the Parliamentary Superannuation (New Scheme) Amendment Act 1995 will continue as PSS 2.\n\t(3)\tThe scheme of superannuation established by virtue of the enactment of the Parliamentary Superannuation (Scheme for New Members) Amendment Act 2005 will be known as PSS 3.\n7D—Membership of schemes\nrelevant date means the date of the election held to determine membership of the fifty-first Parliament of the State.\n\t(2)\tSubject to this section, a member who first became a member of either House of Parliament of the State before the commencement of the Parliamentary Superannuation (New Scheme) Amendment Act 1995 (other than a member who transferred to PSS 2 by virtue of an election of the kind referred to in subsection (3)(b)) will be a member of PSS 1.\n\t(3)\tSubject to this section, a member—\n\t(a)\twho first became a member of either House of Parliament of the State on or after the commencement of the Parliamentary Superannuation (New Scheme) Amendment Act 1995 and before the relevant date; or\n\t(b)\twho has made an election in accordance with section 35A of this Act (as enacted by the Parliamentary Superannuation (New Scheme) Amendment Act 1995 and as repealed by the Parliamentary Superannuation (Scheme for New Members) Amendment Act 2005),\nwill be a member of PSS 2.\n\t(4)\tA member—\n\t(a)\twho first becomes a member of either House of Parliament of the State on or after the relevant date; or\n\t(b)\twho, on or after the relevant date, again becomes a member of either House of Parliament of the State after a break in membership of the Parliament (disregarding for the purposes of this paragraph any case where a member's term comes to an end on the dissolution of the House of which he or she is a member or by virtue of a resignation or expires by the effluxion of time and the member is then returned at the election that next follows that dissolution, resignation or expiry, or any case where a member is returned at a joint sitting in prescribed circumstances),\nwill be a member of PSS 3.\n\t(5)\tFor the purposes of the cases described in subsection (4)(b)—\n\t(a)\ta member may be taken to be returned at an election even if the member, at the relevant election, is returned as a member of the House that is the other House to the House of which he or she was a member before the election; and\n\t(b)\ta member is returned at a joint sitting in prescribed circumstances if (and only if) the member is a person who was a member of the Parliament (and a member of PSS 1 or PSS 2) and who is then chosen under section 13 of the Constitution Act 1934 to be a member of the Legislative Council within 3 months after the date of an election (for either House of Parliament) so that his or her period of not being a member of Parliament does not exceed 6 months.\n\t(6)\tDespite a preceding subsection, if—\n\t(a)\ta PSS 1 or PSS 2 member stands for re-election but is not returned as having been re-elected; and\n\t(b)\tthe Court of Disputed Returns subsequently declares the member to have been duly elected at that election or it declares the election void and the member is elected at the subsequent by-election; and\n\t(c)\tthe member, within 3 months—\n\t(i)\tafter a declaration by the Court that the member has been re-elected; or\n\t(ii)\tafter re-election following a declaration by the Court that the election was void,\nor within such further period as the Board (in its absolute discretion) allows, makes an election under subsection (7),\nthen the member may continue as a member of PSS 1 or PSS 2 (as the case may be).\n\t(7)\tAn election under this subsection—\n\t(a)\tmust be made in writing in a manner determined by the Board; and\n\t(b)\tsubject to any other determination of the Treasurer, must be accompanied by a payment to the Treasurer of—\n\t(i)\tan amount equal to 11.5 per cent of the salary that was lost by reason of the fact that the member was not returned as elected in the first instance; and\n\t(ii)\tan amount equal to the amount (if any) paid to the member pursuant to this Act (whether by way of a pension or a lump sum, or both, or by way of a payment pursuant to Part 4 Division 3) following the return made at the original election.\n\t(8)\tFor the purposes of this Act, the period of service of a member who continues as a PSS 1 or PSS 2 member under subsection (6) will be taken to include—\n\t(a)\tprevious service that the member was, at the termination of the member's immediately preceding period of service, entitled to have counted as service under this Act; and\n\t(b)\tthe period during which the member was unable to take his or her seat in Parliament by reason of not being returned as elected in the first instance.\n\t(9)\tIf the Treasurer allows a further period to pay an amount under subsection (7), the Treasurer may impose such conditions (including a condition requiring payment of interest on any outstanding amount) as the Treasurer thinks fit, and the member will not be regarded as having complied with that subsection unless the member complies with those conditions.\n\t(10)\tThe Treasurer may vary or revoke a condition under subsection (9).\n\t(11)\tIf—\n\t(a)\ta PSS 3 member stands for re-election but is not returned as having been re‑elected; and\n\t(b)\tthe Court of Disputed Returns subsequently declares the member to have been duly elected at that election or it declares the election void and the member is elected at the subsequent by-election,\nthen the member must, in accordance with a determination of the Board, pay to the Treasurer—\n\t(c)\tan amount equal to the contributions that the member would have paid under Part 3 Division 3 assuming that the member had been returned in the first instance and been liable to make contributions at the rate that applied to the member immediately before the original election; and\n\t(d)\tan amount equal to the amount (if any) paid to the member pursuant to this Act following the return made at the original election.\n\t(12)\tWhen a member makes a payment under subsection (11)(c), the Treasurer must pay into the PSS 3-Government Contributions Division of the Fund, and the Board must credit to the member's Government contribution account, an amount equal to the amount that would have been payable under Part 3 Division 4 assuming that the member had been returned in the first instance and applying such other assumptions as the Board, with the agreement of the Treasurer, determines.\n\t(13)\tThe fact that a former PSS 1 or former PSS 2 member who returns to Parliament then becomes a PSS 3 member under this section does not prejudice any entitlement that he or she may have under this Act with respect to his or her former membership of PSS 1 or PSS 2 before the break in membership of the Parliament.\n7E—PSS 3 member may elect to participate in other schemes\neligible member means a PSS 3 member, other than a person who is a member of PSS 3 by virtue of section 7D(4)(b) or 7F;\nfund includes a scheme or account;\nprescribed period, in relation to an eligible member, means the period of 3 months from the date on which the person became a PSS 3 member;\nRSA has the same meaning as in the Retirement Savings Accounts Act 1997 of the Commonwealth;\nself managed superannuation fund has the same meaning as in the Superannuation Industry (Supervision) Act 1993 of the Commonwealth;\nspecified fund means a fund specified in a notice under subsection (4)(a) or (10)(a).\n\t(2)\tAn eligible member may, by notice in writing furnished to the Board during the prescribed period, elect to transfer his or her superannuation arrangements under this Act to a fund that complies with subsection (3).\n\t(3)\tA fund (a complying fund) complies with this subsection if it is—\n\t(a)\ta complying superannuation fund, other than a self managed superannuation fund; or\n\t(b)\tan RSA.\n\t(4)\tA notice under subsection (2) must—\n\t(a)\tspecify the name of, and contact details for, the relevant fund; and\n\t(b)\tspecify the date from which the election is to take effect, being a date—\n\t(i)\tthat is at least 14 days but not more than 2 months from the date on which the notice is furnished to the Board; and\n\t(ii)\tthat coincides with a date on which salary is due to be paid to the member; and\n\t(c)\tbe accompanied by evidence that the fund will accept contributions under this section; and\n\t(d)\tcontain or be accompanied by such other information (if any) as may be required by the Board.\n\t(5)\tIf a person makes an election under subsection (2)—\n\t(a)\tthe person will cease to be a member of PSS 3; and\n\t(b)\tthe Board will cease to maintain (or, if relevant, will not be required to establish) an account in the name of the person under this Act (and Part 2B will cease to apply in relation to the person); and\n\t(c)\tany amount standing to the credit of the person's contribution account or Government contribution account (if any) must be carried over to the specified fund; and\n\t(d)\tthe person will cease to be liable to make contributions under this Act; and\n\t(e)\tno entitlement or benefit will be payable to the person, or to any other person in respect of the person, under this Act (other than as provided by paragraph (f)); and\n\t(f)\tthe Treasurer must, while the person is a member of either House of Parliament, make contributions to the specified fund for that person's benefit, in accordance with subsection (6).\n\t(6)\tFor the purposes of subsection (5)(f), the contributions must be made in accordance with the Superannuation Guarantee (Administration) Act 1992 of the Commonwealth as if the person were an employee of the State (see section 12(5) of that Act) and in order to avoid having an individual superannuation guarantee shortfall in respect of the person within the meaning of that Act.\n\t(7)\tAn eligible member cannot make an election under this section if the Board has been served with a splitting instrument within the meaning of Part 4A in respect of the member's superannuation interest under this Act.\n\t(8)\tAn election under subsection (2) is irrevocable.\n\t(9)\tHowever, a person may, by notice in writing furnished to the Board, vary an election under this section so as to select another complying fund for the purposes of this section.\n\t(10)\tA notice under subsection (9) must—\n\t(a)\tspecify the name of, and contact details for, the new fund; and\n\t(b)\tbe accompanied by evidence that the new fund will accept contributions under this section; and\n\t(c)\tcontain or be accompanied by such other information (if any) as may be required by the Board.\n\t(11)\tA notice under subsection (9) will take effect on a date determined by the Board after consultation with the person who has furnished the notice.\n\t(12)\tA person who makes an election under this section does not become, by virtue of any liability under this section, a member of the Southern State Superannuation Scheme.\n\t(13)\tThere can only be 1 fund that applies in relation to a member under this section at any particular time.\n\t(14)\tIf—\n\t(a)\ta person makes an election under this section; and\n\t(b)\tthe specified fund applying for the purposes of the election—\n\t(i)\tceases to exist; or\n\t(ii)\tceases to accept contributions under this section; or\n\t(iii)\tceases to be a complying fund; and\n\t(c)\tthe person does not, within the prescribed period, vary the election to specify another complying fund for the purposes of this section,\nthen the Treasurer may, after consultation with the Board, specify another complying fund (which will then be taken to be a fund specified by the person for the purposes of this section).\n7F—Special provisions relating to rollovers for PSS 1 and PSS 2 members\n\t(1)\tThe Board must, on application under this section, permit—\n\t(a)\ta PSS 1 or PSS 2 member for whom an amount of money may be carried over from another superannuation fund or scheme; or\n\t(b)\ta former PSS 2 member who has a lump sum preserved under Part 4,\nto become a PSS 3 member in order to establish a rollover account for the person under this Act.\n\t(1a)\tIf a PSS 1 or PSS 2 member for whom a rollover account has been established is, before the establishment of the account, a member of PSS 3 by virtue of section 7G, the member will, on the establishment of the account for the member, be taken for the purposes of this Act to be a member of PSS 3 by virtue of both this section and section 7G.\n\t(2)\tThe following provisions apply in connection with the operation of subsection (1):\n\t(a)\tin the case of a former PSS 2 member under subsection (1)(b)—the preserved lump sum amount will, when paid into the rollover account, be taken to be a rollover component under Part 4 Division 2A (and will cease to be a preserved amount under another Division of Part 4);\n\t(b)\tPart 3 Divisions 3 and 4 will not apply to a person who is a PSS 3 member by virtue only of this section;\n\t(c)\ta person who is a PSS 3 member by virtue only of this section will not be entitled to any of the following under Part 4 Division 2A:\n\t(i)\ta Government-funded component of benefits;\n\t(ii)\ta member-funded component of benefits;\n\t(iii)\tan invalidity/death insurance benefit;\n\t(d)\tthe Governor may, by regulation, make any other provision as the Governor thinks fit, including by providing that other provisions of this Act do not apply to a person who is a PSS 3 member by virtue of this section, or apply to such a member subject to any modifications prescribed by the regulations.\n7G—Special provisions relating to salary sacrifice by members\n\t(1)\tThe Board must, on application under this section, permit a PSS 1 or PSS 2 member who has elected to make a superannuation salary sacrifice to become a PSS 3 member in order to establish a Government contribution account for the member under this Act.\n\t(2)\tIf a PSS 1 or PSS 2 member who has elected to make a superannuation salary sacrifice is, before making the election, a member of PSS 3 by virtue of section 7F, the member will be taken for the purposes of this Act to be a member of PSS 3 by virtue of both section 7F and this section.\n\t(3)\tThe following provisions apply in connection with the operation of subsection (1):\n\t(a)\tPart 3 Division 3 and section 14C(1) will not apply to a PSS 1 or PSS 2 member who is a PSS 3 member by virtue of this section;\n\t(b)\ta PSS 1 or PSS 2 member who is a PSS 3 member by virtue of this section will not be entitled to either of the following under Part 4 Division 2A:\n\t(i)\ta member‑funded component of benefits;\n\t(ii)\tan invalidity/death insurance benefit;\n\t(c)\tthe Governor may, by regulation, make any other provision as the Governor thinks fit, including by providing that other provisions of this Act do not apply to a PSS 1 or PSS 2 member who is a PSS 3 member by virtue of this section, or apply to such a member subject to any modifications prescribed by the regulations.\n","sortOrder":1},{"sectionNumber":"Part 2","sectionType":"part","heading":"The South Australian Parliamentary Superannuation Board","content":"Part 2—The South Australian Parliamentary Superannuation Board\n8—The Board\n\t(1)\tThe South Australian Parliamentary Superannuation Board is established.\n\t(2)\tThe Board is a body corporate.\n\t(3)\tThe Board has full juristic capacity to exercise any powers that are by their nature capable of being exercised by a body corporate.\n\t(4)\tWhere a document appears to bear the common seal of the Board, it will be presumed, in the absence of proof to the contrary, that the document was duly executed by the Board.\n9—The Board's membership\n\t(1)\tThe Board consists of the following members:\n\t(a)\tthe President for the time being of the Legislative Council; and\n\t(b)\tthe Speaker for the time being of the House of Assembly; and\n\t(c)\ta person appointed by the Governor on the nomination of the Treasurer.\n\t(2)\tSubject to subsection (3), a person, upon ceasing to hold the office of President of the Legislative Council or Speaker of the House of Assembly, will continue as a member of the Board until his or her successor is appointed to that office.\n\t(3)\tA member of the Board referred to in subsection (2) may resign from membership of the Board if he or she has ceased to be a member of Parliament.\n\t(4)\tThe office of the member of the Board appointed by the Governor becomes vacant if the member—\n\t(a)\tdies; or\n\t(b)\tcompletes a term of office and is not reappointed; or\n\t(c)\tresigns by written notice to the Treasurer; or\n\t(d)\tis removed from office by the Governor on the ground of—\n\t(i)\tmental or physical incapacity to carry out official duties satisfactorily; or\n\t(ii)\tneglect of duty; or\n\t(iii)\tmisconduct.\n\t(5)\tThe Governor may appoint a person to fill a casual vacancy in the membership of the Board and a person so appointed will hold office as a member of the Board until the office is filled pursuant to subsection (1).\n10—Procedure at meetings of Board\n\t(1)\tSubject to subsection (2), the Board may act notwithstanding vacancies in its membership.\n\t(2)\tTwo members constitute a quorum for a meeting of the Board.\n\t(3)\tA decision in which a majority of the members of the Board present at a meeting concur is a decision of the Board.\n\t(3a)\tA conference by telephone or other electronic means between members of the Board will, for the purposes of this section, be taken to be a meeting of the Board at which the participating members are present if—\n\t(a)\tnotice of the conference is given to all members in the manner determined by the Board for that purpose; and\n\t(b)\teach participating member is capable of communicating with every other participating member during the conference.\n\t(3b)\tA proposed resolution of the Board becomes a valid decision of the Board despite the fact that it is not voted on at a meeting of the Board if—\n\t(a)\tnotice of the proposed resolution is given to all members in accordance with procedures determined by the Board; and\n\t(b)\ta majority of the members express concurrence in the proposed resolution by letter, email or other written communication setting out the terms of the resolution.\n\t(4)\tSubject to this Act, the Board may determine its own procedures.\n11—Availability of Public Service employees\nThe Board may, with the approval of a Minister responsible for a particular administrative unit of the Public Service, make use of the staff or facilities of that administrative unit.\n11A—Delegation by Board\n\t(1)\tThe Board may delegate any of the Board's powers or functions under this Act (except this power of delegation) to any person or body.\n\t(2)\tA delegation under this section—\n\t(a)\tmust be by instrument in writing; and\n\t(b)\tmay be conditional or unconditional; and\n\t(c)\tis revocable at will and does not derogate from the power of the Board to act in any matter.\n12—Report\n\t(1)\tThe Board must, on or before 30 September in each year, submit a report to the Treasurer on the operation of this Act during the financial year ending on 30 June in that year.\n\t(2)\tThe Treasurer must have copies of the report laid before both Houses of Parliament.\n","sortOrder":2},{"sectionNumber":"Part 2A","sectionType":"part","heading":"The Parliamentary Superannuation Fund","content":"Part 2A—The Parliamentary Superannuation Fund\n13—The Fund\n\t(1)\tThe Parliamentary Superannuation Fund is established.\n\t(2)\tThe assets of the Fund belong (both at law and in equity) to the Crown.\n\t(3)\tThe Fund is subject to the management and control of the Superannuation Funds Management Corporation of South Australia.\n\t(3a)\tThe Superannuation Funds Management Corporation of South Australia must establish—\n\t(a)\ta distinct part of the Fund under the name PSS 3—Government Contributions Division; and\n\t(b)\ta distinct part of the Fund proportioned to the aggregate balance of co‑contribution accounts.\n\t(4)\tThe Treasurer must pay into the Fund from the Consolidated Account (which is appropriated to the necessary extent) or from a special deposit account established by the Treasurer for that purpose—\n\t(a)\tperiodic contributions reflecting the contributions paid to the Treasurer by members and spouse members; and\n\t(b)\tperiodic contributions to ensure that the entitlements of PSS 1 and PSS 2 members are fully funded as required; and\n\t(c)\tany amount that is received by the Treasurer under this Act on account of money carried over from another superannuation fund or scheme and to be paid into a rollover account of a member or a contribution account of a spouse member; and\n\t(d)\tthe contributions required under sections 7G and 14C (to be held in the PSS 3—Government Contributions Division); and\n\t(da)\tany co‑contribution paid to the Board on behalf of a member or spouse member (but received by the Treasurer on behalf of the Board) (to be paid into the part of the Fund proportioned to the aggregate of co‑contribution accounts); and\n\t(e)\tsubject to subsection (4a)—any amount that is required to be paid to satisfy the payment of an invalidity/death insurance benefit; and\n\t(ea)\ta percentage, to be determined by the Board, of any amount that is required to be paid to satisfy the payment of a disability pension; and\n\t(f)\tany other amount that must be credited to the Fund by the Treasurer under another provision of this Act.\n\t(4a)\tThe amount required to be paid under subsection (4)(e) to satisfy the payment of a death insurance benefit in respect of a PSS 3 member who has ceased to be a member of the Parliament of the State is to be determined by the Treasurer on the advice of an actuary, having regard to the amount of premiums paid by the member in respect of the insurance.\n\t(5)\tThe Treasurer must transfer to the Fund the balance of the special deposit account into which members' contributions made before 1 July 1998 and other amounts for the funding of the schemes under this Act have been paid.\n\t(6)\tAll interest and accretions arising from investment of the Fund must be paid into the Fund.\n\t(7)\tThe following amounts will be paid from the Fund:\n\t(a)\tany reimbursement of the Consolidated Account or a special deposit account that the Treasurer charges against the Fund in pursuance of this Act; and\n\t(b)\tthe administrative costs and other expenses related to the management and investment of the Fund; and\n\t(c)\tthe other costs of administering this Act.\n\t(8)\tThe Superannuation Funds Management Corporation of South Australia must determine the value of the Fund as at the end of each financial year.\n","sortOrder":3},{"sectionNumber":"Part 2B","sectionType":"part","heading":"Members' contribution accounts","content":"Part 2B—Members' contribution accounts\n13A—Members' contribution accounts\n\t(1)\tThe Board must maintain contribution accounts in the names of all members.\n\t(2)\tA member's contribution account must be credited with the amount of contributions made by the member and must be debited with any payment that is, in pursuance of this Act, to be charged against the account.\n\t(3)\tThe amount of the opening balance of the contribution account of a person who was a member on 1 July 1998 is the amount that would have been the balance of the member's notional contribution account if that balance had been determined as at 30 June 1998 under section 21B before that section was repealed.\n13AB—Rollover accounts\n\t(1)\tThe Board must maintain a rollover account in the name of—\n\t(a)\ta PSS 3 member (including such a member who is also a PSS 1 or PSS 2 member who has made application under section 7F or is a PSS 3 member by virtue of section 7G) for whom an amount of money has been carried over from another superannuation fund or scheme; or\n\t(b)\ta PSS 3 member who is a former PSS 2 member who has made application under section 7F in relation to a preserved amount.\n\t(2)\tA PSS 3 member's rollover account must be credited with the relevant amount under subsection (1) and must be debited with any payment that is, in pursuance of this Act, to be charged against the account.\n\t(3)\tThe Board may debit against a PSS 3 member's rollover account an administrative charge fixed by the Board.\n\t(4)\tThe Board may, for the purposes of subsection (3), fix different charges depending on the balance of members' accounts or any other relevant factor.\n13B—Accretions to members' accounts\n\t(1)\tAt the end of each financial year, each member's contribution account and rollover account (if any) that has a credit balance will be adjusted to reflect a rate of return determined by the Board in relation to members' accounts for the relevant financial year.\n\t(2)\tIn determining a rate of return for the purposes of subsection (1), the Board should have regard to—\n\t(a)\tthe net rate of return achieved by investment of the Fund over the relevant financial year; and\n\t(b)\tif a PSS 3 member has made a nomination under subsection (2a), the net rate of return achieved by the classes of investments, or the combination of classes of investments, nominated by the member.\n\t(2a)\tIf the Fund is invested in different classes of investments, the Board must permit a PSS 3 member, on such terms and conditions as the Board thinks fit, to nominate the class of investments, or combination of classes of investments, for the purpose of determining the rate of return under this section.\n\t(2b)\tA PSS 3 member cannot nominate a class of investments, or a combination of classes of investments, under subsection (2a) if he or she does not at the same time nominate the same class or combination of classes of investments under section 14D(4) (unless he or she is a PSS 3 member by virtue of section 7F).\n\t(3)\tWhere, in pursuance of subsection (2)(a), the Board determines a rate of return that is at variance with the net rate of return achieved by investment of the Fund, the Board must include its reasons for the determination in its report for the relevant financial year.\n\t(4)\tWhere it is necessary to determine the balance of a member's account and the Board has not yet determined a rate of return in relation to the relevant financial year, the balance will be determined by applying a percentage rate of return on accounts estimated by the Board.\n\t(5)\tA balance determined under subsection (4) will not be adjusted when a rate of return is subsequently determined under subsection (1).\n\t(6)\tA reference in this section to rate of return is a reference to a positive or a negative rate of return.\n13C—Rollover of money from other funds or schemes\nMoney that is rolled over to PSS 3 from another superannuation fund or scheme must be paid to the Treasurer.\n13D—Co‑contribution accounts\n\t(1)\tThe Board must—\n\t(a)\testablish a co‑contribution account in the name of a member in respect of whom a co‑contribution has been paid to the Board; and\n\t(b)\tcredit the account with the amount of any co‑contribution paid to the Board in respect of the member.\n\t(2)\tThe Board is to determine the terms and conditions on which the balance of a member's co‑contribution account is, subject to subsection (3), payable to—\n\t(a)\tthe member; or\n\t(b)\tif the member is a PSS 1 or PSS 2 member who dies before the payment is made—\n\t(i)\tthe member's spouse; or\n\t(ii)\tif the member does not have a spouse—the member's estate; or\n\t(c)\tif the member is a PSS 3 member who dies before the payment is made—\n\t(i)\tthe member's legal personal representative; or\n\t(ii)\tif the member does not have a legal personal representative but has a spouse—the spouse; or\n\t(iii)\tif the member does not have a legal personal representative or a spouse—the member's estate.\n\t(3)\tA person is entitled to payment of an amount standing to the credit of a co‑contribution account only to the extent that the payment can be made in accordance with the SIS Act.\n13E—Other contributions\nIf a payment (other than a co-contribution) is made to the Board on behalf of a PSS 3 member, the Board may credit the payment to any account maintained by the Board on behalf of the member in connection with their membership of PSS 3.\n","sortOrder":4},{"sectionNumber":"Part 3","sectionType":"part","heading":"Contributions","content":"Part 3—Contributions\n","sortOrder":5},{"sectionNumber":"Div 1","sectionType":"division","heading":"Preliminary","content":"Division 1—Preliminary\n14—Preliminary\nEvery member is liable to make contributions to the Treasurer in accordance with this Act.\n","sortOrder":6},{"sectionNumber":"Div 2","sectionType":"division","heading":"Contributions by members of PSS 1 or PSS 2","content":"Division 2—Contributions by members of PSS 1 or PSS 2\n14A—Contributions by members of PSS 1 or PSS 2\n\t(1)\tSubject to subsection (2), the contributions payable by PSS 1 or PSS 2 members will be 11.5 per cent of the basic salary and additional salary (if any) payable to each member and must be deducted by the Treasurer when paying salary to members.\n\t(2)\tThe contribution payable by a PSS 1 or PSS 2 member whose period of service as a member of Parliament is equal to or exceeds 20 years and 1 month is 5.75 per cent of the member's basic salary and 11.5 per cent of the member's additional salary (if any).\n","sortOrder":7},{"sectionNumber":"Div 3","sectionType":"division","heading":"Contributions by members of PSS 3","content":"Division 3—Contributions by members of PSS 3\n14B—Contributions by members of PSS 3\n\t(1)\tSubject to this Act, a PSS 3 member may elect to make contributions to the Treasurer at a whole number percentage of the combined value of the basic salary and additional salary (if any) payable to the member and such contributions must be deducted by the Treasurer when paying salary to the member.\n\t(2)\tA PSS 3 member may, from time to time, elect to vary a rate of contribution under subsection (1).\n\t(3)\tAn election under subsection (2) must be made to the Board in writing and will operate from a date to be fixed by the Board.\n\t(4)\tIn addition, a PSS 3 member may make additional monetary contributions to the Treasurer under this subsection that are not related to the member's salary.\n\t(5)\tThe amount of each contribution under subsection (4) must be equal to or exceed the amount prescribed by the regulations for the purposes of subsection (4).\n","sortOrder":8},{"sectionNumber":"Div 4","sectionType":"division","heading":"Government contributions with respect to PSS 3","content":"Division 4—Government contributions with respect to PSS 3\n14C—Government contributions\n\t(1)\tWithin 7 days after basic salary and additional salary (if any) is paid to a PSS 3 member, the Treasurer must pay into the PSS 3—Government Contributions Division of the Fund an amount calculated as follows:\n\nA is the amount to be paid;\nS is the amount of basic salary and additional salary (if any) paid to (or in relation to) the member (including the amount of any salary sacrifice under the Parliamentary Remuneration Act 1990 that applies for the relevant period).\n\t(2)\tIn addition, if a PSS 3 member (including a person who is a member of PSS 3 by virtue of section 7G) has elected to make a superannuation salary sacrifice that applies in relation to a period in respect of which salary is paid to the member, the Treasurer must, within 7 days after payment of that salary to the member, pay into the PSS 3—Government Contributions Division of the Fund the amount so sacrificed.\n14D—Government contribution accounts\n\t(1)\tThe Board must maintain Government contribution accounts in the names of all PSS 3 members (including PSS 1 and PSS 2 members who are members of PSS 3 by virtue of section 7G).\n\t(2)\tA PSS 3 member's Government contribution account must be credited with amounts that are equivalent to the amounts paid under section 14C in respect of the member.\n\t(3)\tAt the end of each financial year, each PSS 3 member's Government contribution account will be adjusted to reflect a rate of return determined by the Board—\n\t(a)\thaving regard to the net rate of return achieved by investment of the PSS 3—Government Contributions Division of the Fund over the relevant financial year; and\n\t(b)\tif the member has made a nomination under subsection (4), having regard to the net rate of return on the nominated class of investments, or combination of classes of investments, determined by the Board under section 13B(2)(b).\n\t(4)\tIf the PSS 3—Government Contributions Division of the Fund is invested in different classes of investments, the Board must permit a PSS 3 member, on such terms and conditions as the Board thinks fit, to nominate the class of investments, or combination of classes of investments, for the purpose of determining the rate of return under subsection (3).\n\t(5)\tA PSS 3 member cannot nominate a class of investments, or a combination of classes of investments, under subsection (4) if he or she does not at the same time nominate the same class or combination of classes of investments under section 13B(2a) (and any variation of a nominated class under that section will then have effect for the purposes of this section).\n\t(6)\tIf, when the Government component is to be paid under Part 4 Division 2A with respect to a PSS 3 member, the rate of return for the relevant financial year has not been determined under this Act, the rate of return will be equivalent to the rate of return on investments of the PSS 3—Government Contributions Division of the Fund estimated by the Board for that year (and there will be no adjustment when the rate of return is subsequently determined).\n\t(7)\tAn administrative charge to be fixed by the Board must be debited against the Government contribution accounts of PSS 3 members (and different charges may be fixed depending on the balance of members' accounts, the level of invalidity/death insurance benefit that may apply to members under this Act, or any other relevant factor).\n\t(8)\tA charge to be fixed by the Board may also be debited against the Government contribution account of a PSS 3 member who, after nominating a class of investments under subsection (4), subsequently varies the nomination.\n\t(8a)\tA PSS 3 member's Government contribution account must be debited with—\n\t(a)\ta disability pension premium of an amount fixed by the Board; and\n\t(b)\tany other payment that is, under this Act, to be charged against the account.\n\t(8b)\tThe disability pension premium is to be debited at a time determined by the Board.\n\t(8c)\tSubsection (8a)(a) does not apply in relation to a PSS 3 member whose insurance has been cancelled on application by the member under section 21AHA(4).\n\t(9)\tA reference in this section to rate of return is a reference to a positive or a negative rate of return.\n","sortOrder":9},{"sectionNumber":"Part 4","sectionType":"part","heading":"Pension and benefits for former members","content":"Part 4—Pension and benefits for former members\nDivision 1—Entitlement to pension\n15—Application of Division\nThis Division applies in relation to PSS 1 and PSS 2 members.\n16—Entitlement to a pension on retirement\nA former PSS 1 or PSS 2 member who—\n\t(a)\thas retired involuntarily, having had not less than 6 years service; or\n\t(b)\thas retired voluntarily—\n\t(i)\thaving had not less than 15 years service; or\n\t(ii)\thaving been a member of not less than four Parliaments and having had not less than 13 years service; or\n\t(c)\thaving attained the age of 60 years, has retired voluntarily having had not less than 6 years service,\nshall, on and from the day next succeeding the day on which he retired, be entitled to a pension for life in an amount calculated by reference to this Division.\n17—Amount of pension for PSS 1 member pensioners\n\t(1)\tSubject to this section, the amount of annual pension payable to a former PSS 1 member referred to in section 16 shall be an amount equal to 41.2 per cent of the salary payable to him immediately before he ceased to be a member plus 0.2 per cent of that salary for each whole month of the member's service after 6 years service but the annual pension shall not, in any case, exceed 75 per cent of that salary.\n\t(2)\tWhere a former PSS 1 member was in receipt of additional salary at any time during his service, the amount of the annual pension payable to that former member shall be determined by reference to the following formula:\n\nP is the annual pension payable to the former member;\nBP is the annual pension that would, apart from this subsection, be payable to the former member;\nX is an amount arrived at by subtracting from BP the amount of the annual pension that would, apart from this subsection, be payable to the former member if the reference to 6 years service in subsection (1) were a reference to 8 years service;\nHS is the sum of BS and the amount arrived at by calculating the total amount that would have been payable to the former member by way of additional salary—\n\t(a)\tupon the assumption that the rates of additional salary applicable on the date of his retirement had applied during the whole of his period of service; and\n\t(b)\twhere he held prescribed offices during his period of service for a total period of more than 6 years—by taking into account only periods of his service for which he held prescribed office that equal in aggregate 6 years, those periods that would have been the most remunerative for him in terms of additional salary at the rates referred to in paragraph (a) being first taken into account and (if necessary) those periods that would have been the next most remunerative for him in terms of additional salary at those rates being next taken into account and so on until the periods equal in aggregate 6 years;\nBS is an amount equal to 6 times the salary applicable to the member on the date of his retirement.\n17A—Amount of pension for PSS 2 member pensioners\n\t(1)\tSubject to this section, the amount of the annual pension payable to a former PSS 2 member referred to in section 16 is—\n\t(a)\t41.2 per cent of the salary payable to the former member immediately before he or she ceased to be a member plus 0.2 per cent of that salary for each completed month of service in addition to the first six years of service of the former member; and\n\t(b)\twhere the former member held a prescribed office at any time during his or her service—a percentage, calculated in accordance with the following formula, of the additional salary (expressed as an annual amount) payable in respect of the prescribed office on the date of the former member's retirement:\n\nP is the percentage of the additional salary;\nM is the number of complete months during which the former member held the prescribed office.\n\t(2)\tWhere—\n\t(a)\ta former PSS 2 member had been a member of the Parliament of another State or the Commonwealth before becoming a member of the South Australian Parliament; and\n\t(b)\tthe former member is entitled to a pension in respect of his or her service as a member of that other Parliament,\nthe former member's period of service as a member of that other Parliament will be counted as service for the purposes of section 16 and the amount of the annual pension (if any) payable to the former PSS 2 member under this Act will be—\n\t(c)\t0.2 per cent of the salary payable to the former member immediately before he or she ceased to be a member for each completed month of the member's service in the South Australian Parliament; and\n\t(d)\twhere the former member held a prescribed office at any time during his or her service in the South Australian Parliament—a percentage, calculated in accordance with the formula in subsection (1)(b), of the additional salary (expressed as an annual amount) payable in respect of the prescribed office on the date of the former member's retirement.\n\t(3)\tIf the former member held two or more prescribed offices during his or her service, the pension under subsection (1) or (2) will include a percentage of the additional salary payable in respect of each office calculated under subsection (1)(b).\n\t(4)\tThe component of the pension determined under subsection (1)(a) or (2)(c) cannot exceed 75 per cent of the former member's salary immediately before he or she ceased to be a member.\n\t(5)\tThe component of the pension determined under subsection (1)(b) or (2)(d) cannot exceed 75 per cent of the additional salary payable in respect of the prescribed office on the date of the former member's retirement but, if the former member held two or more such offices, the component cannot exceed 75 per cent of the highest of the salaries attached to those offices on the date of the former member's retirement.\n\t(6)\tWhere, in relation to a particular period—\n\t(a)\ta PSS 2 member pensioner who has not reached the age of 60 years is receiving, or would but for this subsection be entitled to receive, a pension under this section; and\n\t(b)\tthe pensioner is also receiving or entitled to receive income from remunerative activities engaged in by the pensioner or another person is receiving or entitled to receive income from remunerative activities engaged in by the pensioner,\nthe pension payable in respect of that period will be reduced by one dollar for each two dollars of income referred to in paragraph (b).\n\t(7)\tIn the application of subsection (6), income that does not comprise money will be taken to have the monetary value determined by the Board.\n\t(8)\tIn this section—\nincome includes goods, services and any other thing of value;\nremunerative activity engaged in by a pensioner means an activity of the pensioner that produces income for the benefit of the pensioner or for the benefit of another person either at the pensioner's direction or by means of a company, trust or other device used by the pensioner to direct the income to the other person.\n17B—Supplementary provisions\n\t(1)\tIf a member held a prescribed office during the member's period of service and the prescribed office does not exist on the date of the member's retirement, the rate of additional salary applicable to that office on that date for the purposes of this Division will be taken to be a rate of salary determined by the Board having regard to the rate of additional salary last applicable to that office before the date of retirement of the member and the movements (if any) in salaries and additional salaries up to the date of retirement of the member.\n\t(2)\tIf—\n\t(a)\ta member held a prescribed office during the member's period of service; and\n\t(b)\tthe additional salary payable in respect of that prescribed office is, in comparison with the additional salaries payable in respect of other prescribed offices, proportionately less on the date of the member's retirement than it was at any time at which the member actually held that office; and\n\t(c)\tthe Board is of the opinion that a determination under this subsection is necessary in order to avoid substantial injustice,\nthe rate of additional salary applicable to that office on the date of the member's retirement for the purposes of this Division will be taken to be the rate of salary determined by the Board on the assumption that the additional salary in question had not been reduced in comparison to additional salaries payable in respect of other prescribed offices.\n18—Invalidity retirement\n\t(1)\tWhere a PSS 1 or PSS 2 member satisfies a judge that he is unable to continue as a member on the grounds of invalidity that prevents the member from being able to carry out the duties of office to a reasonable degree, that member shall, on and from the day next succeeding the day on which he so satisfies that judge, be entitled to an annual pension for life ascertained by reference to subsection (2).\n\t(2)\tThe amount of annual pension referred to in subsection (1) shall be—\n\t(a)\tin the case of a member who had less than 6 years service, the amount of annual pension that he would have received ascertained by reference to section 17 or 17A if, on the day on which he so satisfied the judge, he had retired involuntarily having, on that day, attained 6 years service; or\n\t(b)\tin any other case, the amount of annual pension ascertained by reference to section 17 or 17A that he would have received if, on the day on which he so satisfied the judge, he had retired involuntarily.\n19—Reduction of pension in certain circumstances\n\t(1)\tWhere a member pensioner occupies a prescribed office or position, the pension payable to the member pensioner pursuant to this Act shall be reduced by the amount of the salary, or other remuneration, paid in respect of that office or position.\n\t(2)\tSubject to subsections (2a) and (2b), where a member pensioner, or the member pensioner's spouse or child or another person, becomes entitled to superannuation or a retirement allowance by virtue of the member pensioner having held or occupied a prescribed office or position, any pension or child benefit payable under this Act to the member pensioner, the member pensioner's spouse or child or that other person shall be reduced by the prescribed amount.\n\t(2a)\tA pension payable under section 17A(2) to a former PSS 2 member and a pension or child benefit payable under this Act to such a former member's spouse or child or to any other person in relation to such a former member will not be reduced under subsection (2) because of the pension payable to, or in relation to, the former member in respect of his or her service as a member of the other Parliament referred to in section 17A(2).\n\t(2b)\tA pension payable under this Act to a member pensioner to whom section 19A applies and the pension or child benefit payable under this Act to the spouse or child of such a member pensioner or to any other person in relation to such a member pensioner will not be reduced under subsection (2).\n\t(3)\tFor the purposes of subsection (2), the prescribed amount is—\n\t(a)\twhere the whole of the superannuation or retirement allowance referred to in that subsection is paid to the member pensioner, the member pensioner's spouse or child or another person by way of a pension and no part of it has been paid by way of a lump sum—the pension so paid;\n\t(b)\twhere, as the result of an election made by the member pensioner, the member pensioner's spouse or child or that other person, the whole or a part of that superannuation or retirement allowance is paid as a lump sum—the amount of the pension that would have been payable in respect of that superannuation or retirement allowance if that election had not been made;\n\t(c)\twhere, without an election being made, the whole or a part of that superannuation or retirement allowance is paid as a lump sum—the amount determined in accordance with the following formula:\n\nPA is the prescribed amount expressed as an annual pension;\nP is that part (if any) (expressed as an annual pension) of the superannuation or retirement allowance that is paid as a pension;\nLS is the lump sum that was paid in total or partial satisfaction of the entitlement of the member pensioner (or of the member pensioner's spouse or child or another person) to the superannuation or retirement allowance.\n\t(4)\tWhere a pension or child benefit is reduced pursuant to this section, the person entitled (or who would have been entitled but for the reduction) or, where 2 or more persons are so entitled, all of those persons acting together, may by notice in writing to the Board require the Treasurer to pay to that person, or to those persons, an amount ascertained by reference to the following formula:\n\nA is the amount expressed in dollars and cents;\nTC is the total contributions expressed in dollars and cents made by the member pensioner under this Act or under the repealed Act other than any such contributions that have been refunded to the member pensioner and have not been repaid;\nN is one or the number of whole years of service of the member pensioner whichever is the greater;\nP is the total of all pensions and benefits (if any) received by the member pensioner, his spouse or an eligible child in respect of the member pensioner under this Act and under the repealed Act,\nand upon payment of that amount no further pension or benefit shall be paid to, or in respect of, the member pensioner.\n\t(5)\tA notice referred to in subsection (4) may be given on behalf of a child who is under the age of 18 years by the child's parent or guardian.\n\t(6)\tA payment under subsection (4) shall—\n\t(a)\tif made to a spouse and a child or children—be divided between them as to ¾ to the spouse and as to ¼ to the child or children;\n\t(b)\tif made only to children—be divided equally between them.\nprescribed office or position means an office or position established under the law of this State, the Commonwealth, another State of the Commonwealth or a Territory of the Commonwealth which has been declared by regulation to be a prescribed office or position for the purposes of this section.\n19A—Preservation of pension in certain cases\n\t(1)\tThis section applies to, and in relation to, a member pensioner if the member pensioner—\n\t(a)\tis deemed to have retired (whether before or after the commencement of the Parliamentary Superannuation (New Scheme) Amendment Act 1995) involuntarily because of election to the Parliament of another State or the Commonwealth; and\n\t(b)\t—\n\t(i)\tthe superannuation scheme available to the member pensioner as a member of that other Parliament does not provide for the member pensioner to be credited with his or her service as a member of the South Australian Parliament; or\n\t(ii)\tthe superannuation scheme available to the member pensioner as a member of that other Parliament provides for the member pensioner to make an election under which he or she will not be credited with that service and the member pensioner makes that election.\n\t(2)\tIf a member pensioner to whom this section applies has not reached the age of 55 years at the time of his or her retirement or at the time of making the election referred to in subsection (1)(b)(ii), the pension payable to the pensioner under this Act is preserved.\n\t(3)\tWhere a pension is preserved by subsection (2) the following provisions apply:\n\t(aa)\tthe Board must, not less than 6 months before the member pensioner's 55th birthday, notify the member pensioner in writing of the member pensioner's entitlement to require the payment of a pension under paragraph (a);\n\t(a)\tthe member pensioner may, at any time after reaching the age of 55 years, require the Board to commence paying the pension to the member pensioner and if no such requirement has been made on or before the date on which the member pensioner reaches 60 years of age, the Board will commence payment of the pension;\n\t(b)\tif the member pensioner satisfies the Board that he or she has ceased to be a member of the Parliament referred to in subsection (1), the Board will commence payment of the pension,\n(and a payment under paragraph (a) or (b) excludes further rights so that a claim cannot be subsequently made under the other paragraph).\n\t(4)\tSection 19(1) will not apply in relation to a pension payable under subsection (3)(a).\n20—Suspension of pension\n\t(1)\tIf a member pensioner again becomes a member of either House of Parliament, the pension payable to that pensioner will be suspended during the period for which the member is again a member of the Parliament (and will then become payable again after he or she ceases to be a member of the Parliament on the basis of his or her previous service).\nDivision 2—Commutation of pension\n21—Commutation of pension\n\t(1)\tSubject to this Division, a former PSS 1 member who is entitled to a pension under this Act may, by notice in writing to the Board, elect to commute a percentage of that pension, not exceeding the maximum percentage of that pension ascertained by reference to Schedule 2.\n\t(1a)\tSubject to this Division, a former PSS 2 member who is in receipt of a pension or who is entitled to receive a pension under this Act may, by notice in writing to the Board, elect to commute the whole of the pension or such lesser proportion of it as he or she thinks fit.\n\t(1b)\tA member pensioner who is deemed by this Act to have retired involuntarily by virtue of seeking and obtaining election to the Parliament of another State or the Commonwealth may not commute a pension under subsection (1) or (1a) unless, on ceasing to be a member of that Parliament—\n\t(a)\tthe member pensioner is not entitled to superannuation or a retirement allowance by virtue of having been a member of that Parliament; or\n\t(b)\tno part of the superannuation or retirement allowance to which the member pensioner is entitled by virtue of having been a member of that Parliament is attributable to his or her period of service as a member of the South Australian Parliament.\n\t(1c)\tA member pensioner who wishes to commute a percentage of the pension must do so within 3 months after first becoming so entitled.\n\t(2)\tWhere a member pensioner elects to commute a percentage of his pension pursuant to this section, the Treasurer must pay to the member pensioner an amount equal to $10 for each $1 of annual pension so commuted.\n21A—Application of section 21 to certain member pensioners\nIn the application of section 21 to a PSS 1 member pensioner who has had not less than 20 years service, Schedule 2 shall apply and have effect as if for the expressions \"30%\", \"34%\" and \"38%\" there were substituted, in each case, the expression \"40%\".\n","sortOrder":10},{"sectionNumber":"Div 2A","sectionType":"division","heading":"Superannuation benefits for PSS 3 members","content":"Division 2A—Superannuation benefits for PSS 3 members\n21AB—Application of Division\nThis Division applies in relation to PSS 3 members.\n21AC—Interpretation\nIn this Division—\nco-contribution component in relation to a member means the amount standing to the credit of the member's co‑contribution account;\nGovernment-funded component in relation to a member (other than a member who is a PSS 3 member by virtue only of section 7F) means the amount standing to the credit of the member's Government contribution account;\nmember-funded component in relation to a member (other than a member who is a PSS 3 member by virtue of section 7F or 7G) means the amount standing to the credit of the member's contribution account;\nrollover component in relation to a member means the amount standing to the credit of the member's rollover account.\n21ACA—Early access to superannuation benefits in case of severe financial hardship or on compassionate grounds\n\t(1)\tA PSS 3 member may apply to the Board for the early release of an amount of the member's benefit—\n\t(a)\tif the member is in severe financial hardship; or\n\t(b)\ton a compassionate ground.\n\t(2)\tThe Board may require that an application under subsection (1) be made in such manner, comply with such requirements and be on such terms and conditions as the Board thinks fit.\n\t(3)\tThe Board must, on receipt of an application under subsection (1), determine whether, in the Board's opinion, if the SIS regulations applied, the member would be taken for the purposes of those regulations—\n\t(a)\tto be in severe financial hardship; or\n\t(b)\tto satisfy a condition of release on a compassionate ground.\n\t(4)\tIf the Board makes a determination that subsection (3)(a) or (b) applies to the member, the Board must—\n\t(a)\tdetermine the maximum amount that the SIS regulations would permit to be paid to the member in those circumstances; and\n\t(b)\tif the Board considers it appropriate to do so in all the circumstances, pay to the member—\n\t(i)\tthe amount applied for by the member; or\n\t(ii)\tthe amount determined by the Board under paragraph (a); or\n\t(iii)\tthe combined balance of the member‑funded component, the Government‑funded component, the rollover component (if any) and the co‑contribution component (if any) (subject to any minimum account balance required by the Board),\nwhichever is the lesser.\n\t(5)\tIf the Board makes a payment to a PSS 3 member under subsection (4)(b), the Board must debit the amount of the payment against the member's employee contribution account or, if the credit balance of the member's contribution account is not sufficient to make the payment, the member's Government contribution account, rollover account or co‑contribution account.\n\t(6)\tA member making an application under subsection (1) must furnish the Board with any information that it requires for the purposes of making a determination under this section.\ncompassionate ground and condition of release have the same respective meanings as in Part 6 of the SIS regulations;\nsevere financial hardship has the same meaning as in Part 6 of the SIS regulations;\nSIS regulations means the Superannuation Industry (Supervision) Regulations 1994 of the Commonwealth.\n21AD—Retirement at or above age 55\n\t(1)\tA PSS 3 member who—\n\t(a)\thas retired (either voluntarily or involuntarily); and\n\t(b)\thas reached the age of 55 years,\nis entitled to payment of the member-funded component and the Government-funded component and to payment of the rollover component (if any) to the extent that that payment can be made in accordance with the SIS Act.\n\t(2)\tSubject to subsection (3), a PSS 3 member who does not apply to the Board in writing for the payment of an entitlement under subsection (1) within 3 months after retirement will be taken to have preserved the relevant components and section 21AF will apply to and in relation to them.\n\t(3)\tA PSS 3 member who has retired and reached the age of 70 years must immediately be paid any entitlement under subsection (1).\n\t(4)\tHowever, a rollover component, or part of a rollover component, that cannot be paid in accordance with the SIS Act must be preserved and section 21AF will apply to and in relation to it.\n\t(5)\tThis section does not apply to or in relation to a case involving the death of a PSS 3 member (see section 21AH) and does not derogate from the ability of a member to apply for a benefit under section 21AG (rather than taking a benefit under this section).\n21AE—Cessation of membership before age 55\n\t(1)\tSubject to this section, a PSS 3 member who retires (either voluntarily or involuntarily) before reaching the age of 55 years may—\n\t(a)\telect—\n\t(i)\tto take immediately the member-funded component; or\n\t(ii)\tto preserve the member-funded component; or\n\t(iii)\tto carry the member-funded component over to another superannuation fund or scheme that is a complying superannuation fund (as a preserved employee component); and\n\t(b)\telect—\n\t(i)\tto preserve the Government-funded component; or\n\t(ii)\tto carry the Government-funded component over to another superannuation fund or scheme that is a complying superannuation fund (as a preserved employer component); and\n\t(c)\telect—\n\t(i)\tto take immediately the rollover component (if any) to the extent that payment of that component can be made in accordance with the SIS Act; or\n\t(ii)\tto preserve the rollover component; or\n\t(iii)\tto carry the rollover component over to another superannuation fund or scheme that is a complying superannuation fund.\n\t(2)\tA PSS 3 member who does not inform the Board in writing of his or her election under subsection (1) within 3 months after ceasing to be a member will be taken to have elected to preserve the relevant components and section 21AF will apply to and in relation to them.\n\t(3)\tIf the Board is of the opinion that the limitation period referred to in subsection (2) would unfairly prejudice a member, the Board may extend the period that applies to the member.\n\t(4)\tA PSS 3 member who has elected, or has been taken to have elected, to preserve his or her member-funded component, Government-funded component or rollover component and to whom the component has not been paid under section 21AF, may elect to withdraw the election and to elect to carry the component over to a complying superannuation fund.\n\t(5)\tIf 2 or 3 components have been preserved, a member cannot make an election under subsection (4) to carry 1 or 2 but not both or all of them over.\n\t(6)\tIf a member elects to carry over a component to a complying superannuation fund, the following provisions apply:\n\t(a)\tthe member must satisfy the Board by such evidence as it may require that he or she has been admitted to membership of the fund; and\n\t(b)\ton being so satisfied the Board will authorise payment of the component on behalf of the member to the fund.\n\t(7)\tIf a PSS 3 member has ceased to be a member of the Parliament of the State and has elected to preserve the member-funded, Government-funded or rollover component but has subsequently again become a member of the Parliament, the Board may maintain separate member's contribution accounts or Government contribution accounts or rollover accounts or a combined member's contribution account or Government contribution account or rollover account in the name of the member.\n\t(8)\tThis section does not apply to or in relation to a case involving—\n\t(a)\ta cessation of membership on the ground of invalidity (in circumstances entitling the member to a benefit under section 21AG); or\n\t(b)\tthe death of a PSS 3 member (see section 21AH).\n21AF—Preservation of components\n\t(1)\tIf a superannuation component has been preserved under section 21AD(2) or (4) or 21AE, then the following provisions will apply (subject to subsection (2)):\n\t(a)\tthe Board must in relation to a component preserved under section 21AE, not less than 6 months before the relevant member's 55th birthday (unless that period has already been reached), notify the relevant member in writing of his or her entitlement to require the Board to make a payment under paragraph (b);\n\t(b)\tthe relevant member may at any time after reaching 55 years of age require the Board to authorise payment of the component and, if no such requirement has been made on or before the date on which the member reaches 70 years of age, the Board will authorise payment of the component to the member;\n\t(c)\tif the relevant member has become incapacitated and satisfies the Board that his or her incapacity for all kinds of work is 60 per cent or more of total incapacity and is likely to be permanent, the Board will authorise payment of the component to the member;\n\t(d)\tif the relevant member dies, the component will be paid—\n\t(i)\tif the member has a legal personal representative—to the representative; and\n\t(ii)\tif the member does not have a legal personal representative but is survived by a spouse—to the spouse; and\n\t(iii)\tif the member does not have a legal personal representative and is not survived by a spouse—to the member's estate,\n(and a payment under any of the above paragraphs excludes further rights so that a claim cannot be subsequently made under some other paragraph).\n\t(2)\tSubsection (1) applies to a rollover component subject to restrictions imposed by the SIS Act.\n21AG—Cessation of membership on ground of invalidity\n\t(1)\tIf—\n\t(a)\ta PSS 3 member ceases to be a member of the Parliament of the State before reaching the age of 70 years; and\n\t(b)\ta judge is satisfied that the cessation is due to ill health that prevents the member from being able to carry out the duties of office to a reasonable degree,\nthen the member is entitled to benefits made up of the following components:\n\t(c)\tthe member-funded component; and\n\t(d)\tthe Government-funded component; and\n\t(e)\tthe rollover component (if any); and\n\t(f)\tsubject to this section, the invalidity insurance benefit (if any) for PSS 3 members (see section 21AI).\n\t(2)\tThe invalidity insurance benefits are not payable unless the Board is satisfied that the member's incapacity for all kinds of work is 60 per cent or more of total incapacity and is likely to be permanent.\n\t(3)\tThe invalidity insurance benefit is not payable to a member within 1 year after becoming a PSS 3 member unless the Board is satisfied (by the production of such evidence as the Board thinks fit) that—\n\t(a)\tthe invalidity is attributable to a medical condition arising after the member became a PSS 3 member and is not attributable (or is not attributable in any material degree) to a medical condition existing before the member became a PSS 3 member; or\n\t(b)\tthe invalidity is attributable to a medical condition existing before the member became a PSS 3 member in a situation where, at the time of becoming a PSS 3 member, there was no reason for the member to believe that such a condition existed; or\n\t(c)\tthe invalidity was caused by accidental injury.\n\t(4)\tA member who claims to be entitled to benefits under this section (or a person acting on his or her behalf) must make the claim (being a claim for benefits that have not otherwise been paid) to the Board within 3 months after ceasing to be a member of the Parliament of the State.\n21AH—Death of PSS 3 member\n\t(1)\tSubject to this section, a payment will be made as follows on the death of a PSS 3 member:\n\t(a)\tif the deceased member has a legal personal representative—a payment will be made to the representative; and\n\t(b)\tif the deceased member does not have a legal personal representative but is survived by a spouse—a payment will be made to the spouse; and\n\t(c)\tif the deceased member does not have a legal personal representative and is not survived by a spouse—a payment will be made to the member's estate.\n\t(2)\tA payment under subsection (1)(a), (b) or (c) is to be made up of the following components:\n\t(a)\tthe member-funded component; and\n\t(b)\tthe Government-funded component; and\n\t(c)\tthe rollover component (if any); and\n\t(d)\tsubject to this section, the death insurance benefit (if any).\n\t(2a)\tSubsection (2)(d) does not apply in relation to a PSS 3 member—\n\t(a)\twho ceased to be a member of the Parliament of this State before the commencement of this subsection; or\n\t(b)\twho is over the age of 70 years at the time of their death; or\n\t(c)\twhose insurance has been cancelled on application by the member under section 21AHA(4).\n\t(3)\tA surviving spouse will not be entitled to a benefit under this section if section 23J applies to the spouse.\n\t(4)\tThe death insurance benefit is not payable in respect of a member who dies within 1 year after becoming a PSS 3 member unless the Board is satisfied (by the production of such evidence as the Board thinks fit) that—\n\t(a)\tthe death is attributable to a medical condition arising after the member became a PSS 3 member and is not attributable (or is not attributable in any material degree) to a medical condition existing before the member became a PSS 3 member; or\n\t(b)\tthe death is attributable to a medical condition existing before the member became a PSS 3 member in a situation where, at the time of becoming a PSS 3 member, there was no reason for the member to believe that such a condition existed; or\n\t(c)\tdeath was caused by accidental injury.\n\t(5)\tIf a benefit is payable to the legal personal representative or estate of a deceased PSS 3 member and probate or letters of administration in relation to the deceased's estate have not been granted to any person, the Board may use the amount payable under this section, or such part of it as is required, to pay the funeral expenses of the deceased member or to reimburse a person who has paid those expenses.\n21AHA—Premiums for death insurance after PSS 3 member ceases to be member of Parliament\n\t(1)\tSubject to this section, a PSS 3 member who has ceased to be a member of the Parliament of the State and is under the age of 70 years is liable for premiums in respect of death insurance cover to which the member is entitled following that cessation.\n\t(2)\tThe amount of premiums payable in respect of death insurance cover is to be fixed by the Board.\n\t(3)\tThe amount of any premium payable by a member under this section will be charged against the member's Government contribution account at a time determined by the Board.\n\t(4)\tA PSS 3 member who has ceased to be a member of the Parliament of the State may apply to the Board, in the approved form, to cancel death insurance to which the member is entitled following that cessation, and, in that case, premiums for that insurance will cease to be payable from a day determined by the Board.\n\t(5)\tDeath insurance to which a PSS 3 member is entitled after they have ceased to be a member of the Parliament of the State will cease if—\n\t(a)\tthere are insufficient funds in the member's Government contribution account to enable the debiting of a premium; or\n\t(b)\tthe member has reached the age of 70 years; or\n\t(c)\tthe insurance has been cancelled on application by the member under subsection (4); or\n\t(d)\tthe member is no longer a member of PSS 3.\n21AI—Determination of invalidity/death insurance\n\t(1)\tFor the purposes of this Division, a PSS 3 member is entitled to the following level of invalidity/death insurance by virtue of his or her membership of PSS 3:\n\nB is the amount of benefit;\nF is—\n\t(a)\tin the case of a PSS 3 member who has not reached the age of 66 years on the relevant day—5;\n\t(b)\tin the case of a PSS 3 member who is 66 years of age on the relevant day—4;\n\t(c)\tin the case of a PSS 3 member who is 67 years of age on the relevant day—3;\n\t(d)\tin the case of a PSS 3 member who is 68 years of age on the relevant day—2;\n\t(e)\tin the case of a PSS 3 member who is 69 years of age on the relevant day—1;\n\t(f)\tin the case of a PSS 3 member who has reached the age of 70 years on the relevant day—0;\nBS is the member's basic salary at the relevant time (expressed as an annual salary);\nAS is—\n\t(a)\tin the case of a member who has held a prescribed office at any time—an amount arrived at by taking the rate of remuneration for the highest prescribed office that the member held, being the rate applying to the holder or holders of such an office immediately before the relevant time, and—\n\t(i)\tin the case of a member who held prescribed offices for a total period exceeding 4 years, or who held any prescribed office immediately before the relevant time—applying that rate over a period of 4 years;\n\t(ii)\tin any other case—applying that rate over the period or periods over which the member held any prescribed office before the relevant time;\n\t(b)\tin any other case—0.\n\t(2)\tFor the purposes of subsection (1)—\n\t(a)\tthe relevant day is—\n\t(i)\tin the case of invalidity insurance—the day on which the relevant member ceases to be a member of the Parliament of the State; and\n\t(ii)\tin the case of death insurance—the day on which the relevant member dies; and\n\t(b)\tthe relevant time is—\n\t(i)\tin the case of invalidity insurance—the day on which the relevant member ceases to be a member of the Parliament of the State; and\n\t(ii)\tin the case of death insurance—the day on which the relevant member dies or, if the relevant member died after leaving the Parliament of the State, the day on which they ceased to be a member of the Parliament of the State.\n\t(3)\tIf an entitlement under this section would be a negative number (or zero), there is no entitlement.\n21AJ—Special benefit for PSS 3 members aged 65 or over\n\t(1)\tA PSS 3 member who has reached the age of 65 years may apply to the Board for the payment of a specified proportion of the balance of the member's eligible contribution accounts.\n\t(2)\tThe Board may—\n\t(a)\trequire that an application under this section be made in such manner, and comply with such requirements, as the Board thinks fit; and \n\t(b)\tfix a maximum number of payments that may be made to a PSS 3 member under this section in a financial year; and\n\t(c)\tdetermine the eligible contribution account or accounts of a PSS 3 member from which a payment is to be made to the member under this section.\n\t(3)\tThe amount of a payment made to a PSS 3 member under this section may not be less than the applicable minimum withdrawal amount for the member.\n\t(4)\tThe combined balance of accounts maintained by the Board on behalf of a PSS 3 member to whom a payment has been made under this section must be equal to, or greater than, the applicable minimum balance amount for the member.\n\t(5)\tFor the purposes of subsections (3) and (4), the applicable minimum withdrawal amount and the applicable minimum balance amount for a PSS 3 member are minimum amounts determined by the Board.\n\t(6)\tThe Board may, for the purposes of subsection (5), determine that different minimum amounts apply to different PSS 3 members or classes of PSS 3 member.\n\t(7)\tThe making of a payment under this section must take into account the operation of any provision under Part 4A.\n\t(8)\tAmounts standing to the credit of a PSS 3 member's eligible contribution accounts cannot be withdrawn under this section if—\n\t(a)\tthe member is prevented from dealing with their superannuation interests by an instrument in force under the Family Law Act 1975 of the Commonwealth; or\n\t(b)\tthe member has a liability that arose under this Act.\n\t(9)\tHowever, the Board may determine to permit a PSS 3 member to withdraw amounts standing to the credit of the member's eligible contribution accounts despite the member having a liability that arose under this Act if the Board is satisfied that the liability will be discharged in full.\n\t(10)\tIn this section—\neligible contribution accounts of a PSS 3 member means the member's—\n\t(a)\tGovernment contribution account; or\n\t(b)\tcontribution account; or\n\t(c)\trollover account; or\n\t(d)\tco-contribution account.\nDivision 2B—Income protection for PSS 3 members\n21AK—Application of Division\nThis Division applies in relation to a PSS 3 member who—\n\t(a)\tceases to be a member of the Parliament of the State after the commencement of this section; and\n\t(b)\tis not also a member of PSS 2.\n21AL—Disability pension\n\t(1)\tSubject to this Division, a PSS 3 member to whom this Division applies who is incapacitated for work on account of a disability is entitled to a disability pension.\n\t(2)\tA PSS 3 member will be taken to be incapacitated for work on account of a disability for the purposes of this Division if the Board is satisfied, on the basis of medical evidence provided by the member, that the member is incapable, because of ill health or a disability, of performing work for which the member is suitably qualified by training, education or experience.\n\t(3)\tA PSS 3 member is not entitled to a disability pension under this section if—\n\t(a)\tthe member is aged 65 years or over; or\n\t(b)\tthere are insufficient funds in the member's Government contribution account to enable the debiting of a disability pension premium as required under section 14D.\n\t(4)\tIn this section—\nmedical evidence means a report or certificate of a medical practitioner.\n21AM—Amount of pension\n\t(1)\tThe amount of a disability pension will be 75% of—\n\t(a)\tthe basic salary payable to a member of Parliament under the Parliamentary Remuneration Act 1990 at the time payment of the pension commences; and\n\t(b)\tif the member was at any time entitled to additional salary in respect of an office specified in the Schedule of the Parliamentary Remuneration Act 1990—the average of the additional salary paid to the member during the designated 4 year period.\ndesignated 4 year period, in relation to a member who received additional salary under the Schedule of the Parliamentary Remuneration Act 1990, means the period of 4 years during which the member received the highest amount of such additional salary.\n21AN—Matters affecting entitlement to pension\n\t(1)\tA disability pension is payable to a PSS 3 member in respect of a disability—\n\t(a)\tonly if the member is incapacitated on account of the disability for a period that exceeds 30 days; and\n\t(b)\tonly in relation to a period of incapacity that occurs after the end of that 30 day period.\n\t(2)\tA disability pension is not payable to a PSS 3 member if—\n\t(a)\tthe member has ceased to be a member of the Parliament of the State due to ill health and has received, or is entitled to receive, the invalidity insurance benefit under section 21AG; or\n\t(b)\tthe member has received a disability pension under this Division in respect of 1 or more disabilities for a continuous period of 5 years or for periods that, in aggregate, total 5 years.\n\t(3)\tA disability pension is not payable to a PSS 3 member in respect of a period for which the member is on recreation leave, long service leave, paid sick leave or any other form of paid leave.\n\t(4)\tIf a PSS 3 member to whom a disability pension is payable is in receipt of income from employment, workers compensation or some other form of income protection during the period of incapacity, the pension will be reduced by the amount of that income.\n21AO—Duration of disability pension\n\t(1)\tPayment of a disability pension to a PSS 3 member will cease—\n\t(a)\twhen the member ceases to be incapacitated for work on account of the disability; or\n\t(b)\tif the member has received a disability pension under this Division in respect of 1 or more disabilities for a continuous period of 5 years or for periods that, in aggregate, total 5 years—at the end of that period or those periods; or\n\t(c)\twhen the member reaches the age of 65 years,\nwhichever occurs first.\n\t(2)\tA PSS 3 member is not entitled to payment of a disability pension during any period for which there are insufficient funds in the member's Government contribution account to enable the debiting of a disability pension premium as required under section 14D.\n21AP—Cancellation of income protection\nA PSS 3 member may apply to the Board, in the approved form, to cancel the income protection to which the member is entitled under this Division (and the cancellation will take effect, and premiums will cease to be payable, from a day determined by the Board).\n21AQ—Procedural matters\nThe Board may make further provision in relation to procedural and other matters, including terms and conditions, associated with income protection provided under this Division.\nDivision 3—Related matters\n22—Other benefits under PSS 1\n\t(1)\tWhere a PSS 1 member ceases to be a member and no pension or other benefit under this Act is payable to, or in relation to, the former member, there is payable to the former member a lump sum equivalent to the balance standing to the credit of the former member's contribution account.\n22A—Other benefits under PSS 2\n\t(1)\tWhere a PSS 2 member ceases to be a member and no pension or other benefit under this Act is payable to, or in relation to, the former member, the following benefits are payable to the former member:\n\t(a)\ta lump sum made up of an employee component and a Government-funded component; and\n\t(b)\twhere the former member retired involuntarily—a lump sum calculated in accordance with subsection (6).\n\t(2)\tThe values of the components referred to in subsection (1)(a) are as follows:\n\t(a)\tthe value of the employee component is equal to the balance standing to the credit of the former member's contribution account;\n\t(b)\tthe value of the Government-funded component is—\n\t(i)\tif the employee component is to be paid to or in respect of the former member at the same time as the employer component—equal to the value of the employee component;\n\t(ii)\tin any other case—equal to the amount that would be the value of the employee component if it were paid when the Government-funded component is paid.\n\t(2a)\tThe value of the employee component under subsection (2) in respect of a former member who ceased to be a member before 1 July 1998 will be determined as follows:\n\t(a)\tthe balance standing to the credit of the former member's notional contribution account as at 30 June 1998 will be determined under section 21B as though that section had not been repealed;\n\t(b)\tthe value of the former member's employee component for the purposes of subsection (2) will be taken to be the balance of the former member's notional contribution account referred to in paragraph (a) adjusted under section 13B as though it were the former member's contribution account.\n\t(3)\tIf the former member had reached the age of 55 years when he or she ceased to be a member both components are payable to the member.\n\t(4)\tIf the former member had not reached that age when he or she ceased to be a member, the former member may—\n\t(a)\tin the case of the employee component, elect—\n\t(i)\tto take the component immediately; or\n\t(ii)\tto preserve the component; or\n\t(iii)\tto carry the component over to some other superannuation fund or scheme approved by the Board;\n\t(b)\tin the case of the Government-funded component, elect—\n\t(i)\tto preserve the component; or\n\t(ii)\tto carry the component over to some other superannuation fund or scheme approved by the Board.\n\t(4a)\tA former member who fails to inform the Board in writing of his or her election under subsection (4)(a) or (b) within three months after he or she ceases to be a member will be taken to have elected to preserve the employee or the Government-funded component (as the case requires).\n\t(4b)\tIf the Board is of the opinion that the limitation period referred to in subsection (4a) would unfairly prejudice the former member, the Board may extend the period as it applies to the former member.\n\t(4c)\tWhere the former member elects to carry over the employee or the Government‑funded component to an approved superannuation fund or scheme, the following provisions apply:\n\t(a)\tthe former member must satisfy the Board by such evidence as it may require that he or she has been admitted to membership of the fund or scheme; and\n\t(b)\ton being so satisfied the Board will authorise payment of the component on behalf of the former member to the fund or scheme.\n\t(5)\tThe following provisions apply to the payment of a component preserved by or under subsection (4):\n\t(aa)\tthe Board must, not less than 6 months before the former member's 55th birthday, notify the former member in writing of the former member's entitlement to require payment of the component under paragraph (a);\n\t(a)\tthe former member may at any time after reaching 55 years of age require the Board to pay the component to him or her and, if no such requirement has been made on or before the date on which the former member reaches 65 years of age, the Board will make the payment;\n\t(b)\tif the former member satisfies the Board that he or she has become totally and permanently incapacitated for work, the Board will pay the component to the former member;\n\t(c)\tif the former member satisfies the Board that he or she is suffering financial hardship and that the Board should pay the component to the former member to relieve that hardship, the Board will pay the component to the former member;\n\t(d)\tif the former member dies, the component will be paid to the spouse of the deceased former member or, if he or she left no surviving spouse, to the former member's estate,\n(and a payment under any of the above paragraphs excludes further rights so that a claim cannot be subsequently made under some other paragraph).\n\t(5a)\tA former member who has elected, or has been taken to have elected, to preserve his or her employee or Government-funded component and to whom the component has not been paid under this section, may elect to withdraw that election and to elect to carry the component over to some other superannuation fund or scheme approved by the Board.\n\t(6)\tThe lump sum referred to in subsection (1)(b) is calculated as follows:\n\nLS is the lump sum;\nS is the salary payable to the former member immediately before he or she retired;\nM is the number of complete months of the former member's period of service.\n\t(7)\tA benefit is not payable under subsection (6) to a former member who is deemed to have retired involuntarily by reason of having been elected to the Parliament of another State or the Commonwealth.\n23—Pension paid for limited period\n\t(1)\tIf—\n\t(a)\ta PSS 1 or PSS 2 member ceases to be a member of the Parliament of the State; and\n\t(b)\teither immediately or after a period of preservation of the former member's benefits—\n\t(i)\ta pension is paid under this Act to the former member; or\n\t(ii)\ta pension is paid under this Act to the former member and then, on his or her death, a pension is paid under this Act to his or her spouse or an eligible child (or both); or\n\t(iii)\tthe cessation of membership is by reason of his or her death and a pension is paid under this Act to his or her spouse or an eligible child (or both); or\n\t(iv)\tthe former member dies after a period of preservation before receiving a pension and a pension is paid under this Act to his or her spouse or an eligible child (or both); and\n\t(c)\tthe pension, or the last of the pensions to be payable, ceases before the expiration of the period of 4.5 years after the pension, or the first of the pensions, commenced and no actual or prospective right to a pension exists and no other benefit is payable under this Act,\nan amount determined in accordance with subsection (2) or (2a) (as the case requires) is payable to the former member's estate.\n\t(2)\tThe amount referred to in subsection (1) is the amount of the pension or pensions that would have been payable to, or in relation to, the former member during the period referred to in subsection (1)(c) if the pension or pensions had not ceased, reduced by—\n\t(a)\tthe amount of the lump sum, or the aggregate of the lump sums, (if any) paid on commutation of the pension or pensions; and\n\t(b)\tthe amount of the pension or pensions actually paid to, or in relation to, the former member.\n\t(2a)\tHowever, if a pension was paid to 1 or more eligible children but not to a spouse, the amount referred to in subsection (1) is the amount of the pension or pensions that would have been payable to, or in relation to, the former member during the period referred to in subsection (1)(c) if—\n\t(a)\ta pension had been payable to a spouse of the former member during that period (in addition to any pension payable to the former member or an eligible child); and\n\t(b)\tthe pension or pensions had not ceased,\nreduced by—\n\t(c)\tthe amount of the lump sum, or the aggregate of the lump sums, (if any) paid on commutation of the pension or pensions; and\n\t(d)\tthe amount of the pension or pensions actually paid to, or in relation to, the former member.\n\t(3)\tWhen computing the amount of the pension or pensions that would have been payable during the period referred to in subsection (1)(c)—\n\t(a)\tit will be assumed that the pension or pensions were not reduced by commutation; and\n\t(b)\tthe provisions of this Act for indexation of pensions will be ignored.\n\t(4)\tFor the purposes of this section, if the cessation under subsection (1)(a) relates to a PSS 1 or PSS 2 member who had been a member of the Parliament, then ceased to be a member and then, after a period of time, returned as a member and has again ceased to be a member, then any previous cessation of service, and any previous benefits paid on account of that cessation, will be disregarded.\n23AA—Commutation to pay deferred superannuation contributions surcharge—pension entitlements\n\t(1)\tThe Board will, on the application of a former PSS 1 or PSS 2 member who is entitled to a pension and who is liable for a deferred superannuation contributions surcharge, commute so much of the pension as is required to provide a lump sum equivalent to the amount of the surcharge.\n\t(2)\tAn application under subsection (1) must be made in writing to the Board before the expiration of the period of three months immediately following the date on which the notice given to the former member by the Commissioner of Taxation under section 15(7) of the Commonwealth Act was issued.\n\t(3)\tWhere—\n\t(a)\t—\n\t(i)\ta PSS 1 or PSS 2 member, or a former PSS 1 or PSS 2 member, who is liable for a deferred superannuation contributions surcharge dies before notice by the Commissioner of Taxation under section 15(7) of the Commonwealth Act is issued; or\n\t(ii)\ta former PSS 1 or PSS 2 member who is liable for a deferred superannuation contributions surcharge dies within three months after the issue of such a notice without having commuted his or her pension under subsection (1); and\n\t(b)\tthe former member is survived by a spouse who is entitled to a pension as the former member's spouse under this Act,\nthe Board will, subject to subsection (5) on the application of the spouse, commute so much of the spouse's pension as is required to provide a lump sum equivalent to the amount of the surcharge.\n\t(4)\tAn application under subsection (3) must be made in writing to the Board before the expiration of the period of six months immediately following the former member's death or the issue of the notice under section 15(7) of the Commonwealth Act, whichever is the later.\n\t(5)\tThe Board must not commute a pension under subsection (3) unless it is satisfied that the resulting lump sum will be applied in payment of the surcharge or be used to reimburse the deceased former member's estate or the spouse or other person who has paid the surcharge on behalf of the estate.\n\t(6)\tThe commutation factors to be applied in the commutation of a pension under this section will be determined by the Treasurer on the recommendation of an actuary.\n\t(7)\tIf the Board is satisfied that—\n\t(a)\ta former member, or the spouse of a member or former member, is entitled to commute the whole of his or her pension under section 21 or 26AA and has done so except for a part that the former member or spouse wishes to retain for the purpose of commutation under this section in order to pay the former member's deferred superannuation contributions surcharge; and\n\t(b)\tafter commutation under this section for that purpose there will still be a part of the pension remaining uncommuted; and\n\t(c)\tthe part of the pension originally retained for commutation under this section was a reasonable estimate of the amount of the pension that would be required for that purpose,\nthe Board will, on the application of the former member or spouse made at the same time as his or her application under subsection (1) or (3), commute the remaining uncommuted part of the pension using the factors applicable under section 21 or 26AA.\n\t(8)\tIn this section—\nactuary means a Fellow or Accredited Member of the Institute of Actuaries of Australia;\nthe Commonwealth Act means the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997.\n23AAB—Commutation to pay deferred superannuation contributions surcharge—lump sum entitlements\nprescribed member means—\n\t(a)\ta former PSS 2 member who has an amount preserved under this Part by virtue of his or her membership of PSS 2; or\n\t(b)\ta PSS 3 member, or a former PSS 3 member.\n\t(2)\tA prescribed member who is liable for a deferred superannuation contributions surcharge as a result of a benefit becoming payable to the prescribed member may apply to the Board, in accordance with this section—\n\t(a)\tto receive part of the benefit in the form of a commutable pension; and\n\t(b)\tto fully commute the pension.\n\t(3)\tA prescribed member who has become entitled to a benefit, or will shortly become entitled to a benefit, may—\n\t(a)\testimate the amount of the surcharge the prescribed member will become liable to pay (the estimated surcharge amount); and\n\t(b)\trequest the Board, in the approved form, to—\n\t(i)\twithhold from the prescribed member's benefit an amount equal to the estimated surcharge amount (the withheld amount); and\n\t(ii)\tpay the balance of the benefit to the prescribed member (being, in the case of a benefit to which the prescribed member is yet to become entitled, a payment after the entitlement arises),\nand the Board must, subject to subsection (5), comply with the prescribed member's request.\n\t(4)\tIf a prescribed member has made a request under subsection (3)(b), the prescribed member must, before the expiration of 2 months following the issue of a surcharge notice in respect of the prescribed member, advise the Board in the approved form that the notice has been issued and the Board must, within 7 days of receiving that advice—\n\t(i)\tif the amount of the surcharge payable by the prescribed member is less than the withheld amount—a portion of the withheld amount equal to the amount payable; or\n\t(b)\timmediately after converting the withheld amount, or a portion of the withheld amount, into a pension under paragraph (a)—commute the pension; and\n\t(c)\tpay to the prescribed member—\n\t(5)\tThe Board may reject an application under subsection (2) if—\n\t(a)\tit is not satisfied that, if the application were accepted, the resulting lump sum will be applied in payment of the surcharge; or\n\t(b)\tthe prescribed member fails to satisfy the Board that the prescribed member has, or will have, a surcharge liability to the Commissioner of Taxation.\n\t(6)\tThe factors to be applied in—\n\t(a)\tthe conversion of a withheld amount (or part of a withheld amount) into a pension; and\n\t(b)\tthe commutation of a pension,\nwill be determined by the Treasurer on the recommendation of an actuary.\n23AAC—Commutation to pay deferred superannuation contributions surcharge following death of member\nprescribed member has the same meaning as in section 23AAB.\n\t(2)\tIf a prescribed member who is liable for a deferred superannuation contributions surcharge dies—\n\t(a)\thaving made a request of the Board under section 23AAB for part of his or her benefit to be withheld but before receiving a surcharge notice; or\n\t(b)\thaving received a surcharge notice but before requesting commutation of his or her pension under section 23AAB,\nthe prescribed member's spouse or legal representative may, if entitled to be paid a benefit on the death of the prescribed member, before the expiration of the period of 2 months immediately following the prescribed member's death or the issue of the surcharge notice (whichever is the later), apply to the Board—\n\t(c)\tto receive the amount withheld by the Board on behalf of the deceased prescribed member under section 23AAB in the form of a commutable pension; and\n\t(d)\tto fully commute the pension.\n\t(3)\tThe Board must, on receipt of an application under subsection (2)—\n\t(i)\tif the amount of the surcharge payable is less than the withheld amount—a portion of the withheld amount equal to the amount payable; or\n\t(b)\timmediately after converting the withheld amount, or a portion of the withheld amount, into a pension under paragraph (a)—commute the pension; and\n\t(c)\tpay to the spouse or representative—\n\t(4)\tIf a prescribed member dies without having made a request under section 23AAB, the prescribed member's spouse or legal representative may, if entitled to be paid a benefit on the death of the prescribed member—\n\t(a)\testimate the amount of the surcharge the spouse or representative will become liable to pay (the estimated surcharge amount); and\n\t(b)\trequest the Board, in the approved form, to—\n\t(i)\twithhold from the benefit an amount equal to the estimated surcharge amount (the withheld amount); and\n\t(ii)\tpay the balance of the benefit to the spouse or representative,\nand the Board must, subject to subsection (7), comply with the request.\n\t(5)\tAn application under subsection (4) must be made in writing to the Board before payment of the benefit to the spouse or legal representative.\n\t(6)\tThe spouse or legal representative must, before the expiration of 2 months following the issue of a surcharge notice in respect of the member, advise the Board in the approved form that the notice has been issued and the Board must, within 7 days of receiving that advice—\n\t(i)\tif the amount of the surcharge payable is less than the withheld amount—a portion of the withheld amount equal to the amount payable; or\n\t(b)\timmediately after converting the withheld amount, or a portion of the withheld amount, into a pension under paragraph (a)—commute the pension; and\n\t(c)\tpay to the spouse or representative—\n\t(7)\tThe Board may reject an application under subsection (2) or (4) if it is not satisfied that, if the application were accepted, the resulting lump sum will be applied in payment of the surcharge or be used to reimburse the deceased prescribed member's estate, or the spouse or other person who has paid the surcharge on behalf of the estate.\n\t(8)\tThe factors to be applied in—\n\t(a)\tthe conversion of a withheld amount (or part of a withheld amount) into a pension; and\n\t(b)\tthe commutation of a pension,\nwill be determined by the Treasurer on the recommendation of an actuary.\n\t(9)\tIn this section—\nlegal representative, in relation to a deceased prescribed member, means a person—\n\t(a)\tholding office as executor of the will of the deceased prescribed member where probate of the will has been granted or resealed in South Australia or any other State or a Territory; or\n\t(b)\tholding office in South Australia or any other State or a Territory as administrator of the estate of the deceased prescribed member.\n23AAD—Withheld amount\nAn amount withheld under section 23AAB or 23AAC—\n\t(a)\tmust be retained in the PSS 3—Government Contributions Division of the Fund; and\n\t(b)\twill be credited with interest at the rate of return determined by the Board under section 14D(3); and\n\t(c)\tmay be paid to the prescribed member (or the prescribed member's spouse or legal representative)—\n\t(i)\tin accordance with section 23AAB or 23AAC; or\n\t(ii)\tat the direction of the Board if the Board—\n\t(A)\thas not, within 2 years of withholding the amount, received advice that a surcharge notice has been issued in respect of the prescribed member; or\n\t(B)\tconsiders, at any time, there is other good reason for doing so.\n23AAE—Payment of Division 293 tax\n\t(1)\tFor the purposes of facilitating the payment of Division 293 tax, the Board may pay an amount on behalf of a member to the Commissioner of Taxation, or to the member, as required by, and in accordance with, the requirements of the Taxation Administration Act 1953 of the Commonwealth.\n\t(2)\tIf the Board makes a payment to or on behalf of a member under subsection (1), the Board must debit the amount of the payment against the member's Government contribution account or, if the credit balance of the member's Government contribution account is not sufficient to make the payment, the member's contribution account, rollover account or co‑contribution account.\n","sortOrder":11},{"sectionNumber":"Div 293","sectionType":"division","heading":"tax has the same meaning as in the Income Tax Assessment Act 1997 of the Commonwealth.","content":"Division 293 tax has the same meaning as in the Income Tax Assessment Act 1997 of the Commonwealth.\n23AAF—Excess non-concessional contributions\n\t(1)\tIf a release authority is issued to the Board under the Taxation Administration Act 1953 of the Commonwealth in relation to the excess non‑concessional contributions of a PSS 2 or PSS 3 member, the Board may pay to the member any amount the Board is required to pay pursuant to the authority.\n\t(2)\tIf—\n\t(a)\ta PSS 2 member has, before the commencement of this section, incurred a liability to pay tax arising in connection with excess non‑concessional contributions; and\n\t(b)\tthe liability cannot be discharged by making a payment or payments to the member under subsection (1),\nthe Board may, for the purposes of facilitating payment of the liability, pay an amount on behalf of the member to the Commissioner of Taxation as required by and in accordance with the requirements of the Taxation Administration Act 1953 of the Commonwealth.\n\t(3)\tIf—\n\t(a)\ta payment is made to or on behalf of a PSS 2 member under subsection (1) or (2); and\n\t(b)\tthe member—\n\t(i)\tis not also a member of PSS 3; or\n\t(ii)\tis a member of PSS 3 but the combined balance of the accounts maintained by the Board on behalf of the member in connection with their membership of PSS 3 is less than the amount of the payment,\nthe amount paid to or on behalf of the member will be taken to be a debt owed by the member to the Fund and the following provisions apply:\n\t(c)\tin the case of a PSS 2 member whose pension has commenced—the Board will commute so much of the pension as is required to discharge the debt and the member's pension will be reduced accordingly;\n\t(d)\tin any other case—\n\t(i)\tthe Board must establish a debit account for the member recording the amount of the debt, including interest accruing under subparagraph (ii); and\n\t(ii)\tinterest will accrue on the debt at a rate determined from time to time by the Board; and\n\t(iii)\twhen the member's pension becomes payable, the Board will commute so much of the pension as is required to discharge the debt and the member's pension will be reduced accordingly; and\n\t(iv)\tthe debt then will be discharged and the debit account closed.\n\t(4)\tIf a payment is made to or on behalf of a PSS 3 member under subsection (1) or (2), the Board must (unless the member is a member of PSS 2 referred to in subsection (3)(b)(ii)) debit the amount of the payment against the member's contribution account or, if the credit balance of the member's contribution account is not sufficient to make the payment, the member's Government contribution account, rollover account or co‑contribution account.\nexcess non-concessional contributions has the same meaning as in the Income Tax Assessment Act 1997 of the Commonwealth.\n23AAG—Portability for PSS 3 members\n\t(1)\tSubject to this section, amounts standing to the credit of 1 or more accounts maintained by the Board on behalf of a PSS 3 member may, at the option of the member, subject to terms and conditions set by the Board, be transferred to another complying fund.\n\t(2)\tThe combined balance of accounts maintained by the Board on behalf of a member for whom amounts are transferred under subsection (1) must, immediately after the amounts are transferred, be equal to, or greater than, the applicable minimum amount for the member.\n\t(3)\tFor the purposes of subsection (2), the applicable minimum amount for a member is the minimum amount determined by the Board.\n\t(4)\tThe Board may, for the purposes of subsection (3), determine that different minimum amounts apply to different members or classes of member. \n\t(5)\tAmounts standing to the credit of accounts maintained by the Board on behalf of a member cannot be transferred under this section if—\n\t(a)\tthe member is prevented from dealing with their superannuation interests by an instrument in force under the Family Law Act 1975 of the Commonwealth; or\n\t(b)\tthe combined balance of accounts maintained by the Board on behalf of the member is less than the applicable minimum amount for the member for the purposes of subsection (2); or\n\t(c)\tthe member has a liability that arose under this Act.\n\t(6)\tHowever, the Board may determine to permit a member to transfer amounts standing to the credit of the member's accounts despite the member having a liability that arose under this Act if the Board is satisfied that the liability will be discharged in full.\n\t(7)\tSubject to subsection (8), only 1 application to transfer funds may be made by a member under this section in a financial year.\n\t(8)\tThe Board may permit a member to make more than 1 application to transfer funds under this section in a financial year if the Board considers that the member's circumstances are exceptional.\n\t(9)\tAn application to transfer funds under this section may not be made in relation to an amount that is less than the minimum transfer amount fixed by the Board for the purposes of this section.\n\t(10)\tThe Board may determine the account or accounts of a member from which amounts are to be deducted on behalf of a member for the purposes of this section.\n\t(11)\tIn this section—\ncomplying fund means—\n\t(a)\ta complying superannuation fund; or\n\t(b)\tan RSA;\ncomplying superannuation fund has the meaning given by section 45 of the SIS Act;\nRSA has the same meaning as in the Retirement Savings Accounts Act 1997 of the Commonwealth.\nPart 4AA—Spouse members of PSS 3\n23AAH—Interpretation\nIn this Part—\nprescribed payment means payment of an amount that is a contributions‑splitting superannuation benefit within the meaning of Division 6.7 of the Superannuation Industry (Supervision) Regulations 1994 of the Commonwealth.\n23AAI—Spouse contributions splitting\n\t(1)\tSubject to this section, a PSS 3 member may apply to the Board, in the approved form, to make a prescribed payment from the member's contribution account into a contribution account established in the name, and for the benefit, of the member's spouse.\n\t(2)\tAn application under subsection (1), and the making of a prescribed payment following the acceptance of an application, are subject to, and must comply with—\n\t(a)\tDivision 6.7 of the Superannuation Industry (Supervision) Regulations 1994 of the Commonwealth (as if the provisions of that Division apply to, and in relation to, PSS 3); and\n\t(b)\tsuch terms and conditions as may be specified by the Board.\n\t(3)\tThe Board may fix administrative charges payable in respect of applications under this section.\n\t(4)\tAny charge payable under subsection (3) may be deducted by the Board from—\n\t(a)\tthe applicant's contribution account; or\n\t(b)\tif there are insufficient funds in that account—a spouse account established in the name of the applicant's spouse.\n23AAJ—Other contributions for spouse members\n\t(1)\tA PSS 3 member may make monetary contributions to the Treasurer under this section for crediting to a contribution account in the name of the member's spouse.\n\t(2)\tA spouse member may, while the spouse member is the spouse of a member, make monetary contributions to the Treasurer under this section.\n\t(3)\tThe amount of each contribution under this section must be equal to or exceed $50.\n23AAK—Spouse members and spouse accounts\n\t(1)\tIf a prescribed payment, or a monetary contribution under section 23AAJ(1), is made by a PSS 3 member for the benefit of a spouse in respect of whom neither a prescribed payment nor a contribution under section 23AAJ(1) has previously been made—\n\t(a)\tthe Board must establish a contribution account for the spouse; and\n\t(b)\tthe spouse becomes a spouse member of PSS 3 by virtue of this section.\n\t(2)\tA spouse member's contribution account must—\n\t(a)\tbe credited with the amount of—\n\t(i)\tany prescribed payment made for the spouse member; and\n\t(ii)\tcontributions made by or on behalf of the spouse member; and\n\t(iii)\tany money rolled over from another superannuation fund or scheme for the spouse member; and\n\t(iv)\tany co‑contribution paid to the Board in respect of the spouse member; and\n\t(b)\tbe debited with any payment that is to be charged against the account under this Act.\n\t(3)\tA spouse member's contribution account must be debited with an administrative charge to be fixed by the Board.\n\t(4)\tThe Board may, for the purposes of subsection (3), fix different charges depending on the balance of spouse members' accounts or any other relevant factor.\n23AAL—Accretions to spouse members' accounts\n\t(1)\tAt the end of each financial year, each spouse member's contribution account that has a credit balance will be adjusted to reflect a rate of return determined by the Board in relation to spouse members' accounts for the relevant financial year.\n\t(2)\tIn determining a rate of return for the purposes of subsection (1), the Board should have regard to—\n\t(a)\tthe net rate of return achieved by investment of the Fund over the relevant financial year; and\n\t(b)\tif a spouse member has made a nomination under subsection (3), the net rate of return achieved by the classes of investments, or the combination of classes of investments, nominated by the spouse member.\n\t(3)\tIf the Fund is invested in different classes of investments, the Board must permit a spouse member, on such terms and conditions as the Board thinks fit, to nominate the class of investments, or combination of classes of investments, for the purpose of determining the rate of return under this section.\n\t(4)\tIf, under subsection (2)(a), the Board determines a rate of return that is at variance with the net rate of return achieved by investment of the Fund, the Board must include its reasons for the determination in its report for the relevant financial year.\n\t(5)\tIf it is necessary to determine the balance of a spouse member's account and the Board has not yet determined a rate of return in relation to the relevant financial year, the balance will be determined by applying a percentage rate of return on accounts estimated by the Board.\n\t(6)\tA balance determined under subsection (5) will not be adjusted when a rate of return is subsequently determined under subsection (1).\n\t(7)\tA reference in this section to rate of return is a reference to a positive or a negative rate of return.\n23AAM—Portability\nThe whole or, subject to conditions determined by the Board, a part of the amount standing to the credit of a spouse member's spouse account may, at the option of the spouse member, be transferred to another complying fund (within the meaning of section 23AAG).\n23AAN—Benefits for spouse members\n\t(1)\tSubject to this section, an amount standing to the credit of a spouse member's contribution account may be paid to the spouse member if—\n\t(a)\tthe spouse member is the spouse of the relevant member and—\n\t(i)\tthe relevant member has retired (whether voluntarily or involuntarily); or\n\t(ii)\tthe spouse member has attained the age of 65 years; or\n\t(b)\tthe spouse member is not the spouse of the relevant member; or\n\t(c)\t—\n\t(i)\tthe spouse member suffers physical or mental incapacity; and\n\t(ii)\tthe Board is satisfied that the spouse member's incapacity for all kinds of work is 60% or more of total incapacity and is likely to be permanent; or\n\t(d)\tthe Board is satisfied that the spouse member is suffering from a terminal illness.\n\t(2)\tIf a spouse member dies, the amount (if any) standing to the credit of each of the spouse member's spouse accounts will be paid to—\n\t(a)\tif the deceased spouse member has a legal personal representative—the representative; and\n\t(b)\tif the deceased spouse member does not have a legal personal representative but is survived by a spouse—the spouse; and\n\t(c)\tif the deceased spouse member does not have a legal personal representative and is not survived by a spouse—the spouse member's estate.\n\t(3)\tThis section operates subject to any restrictions imposed by the SIS Act.\n\t(4)\tIf a payment of an amount cannot be made to a spouse member under subsection (1) because of restrictions imposed by the SIS Act—\n\t(a)\tthe spouse member may elect to carry the amount over to some other fund or scheme approved by the Board; or\n\t(b)\tthe amount may be retained in PSS 3 until release of the amount is no longer restricted under the SIS Act.\nrelevant member, in relation to a spouse member, means the member who, by making a prescribed payment, or a contribution under section 23AAJ(1), for the benefit of the spouse member, caused the spouse member to become a spouse member of PSS 3;\nterminal illness, of a person, means an illness or condition that is likely, in the opinion of at least 2 medical practitioners (1 of whom must have specialist expertise in the relevant field of medicine), to result in death of the person within 24 months of the day on which the opinion is given.\n23AAO—Early access to superannuation benefits in case of severe financial hardship or on compassionate grounds\n\t(1)\tA spouse member may apply to the Board for the early release of an amount of the spouse member's benefit—\n\t(a)\tif the spouse member is in severe financial hardship; or\n\t(b)\ton a compassionate ground.\n\t(2)\tThe Board may require that an application under subsection (1) be made in such manner, comply with such requirements and be on such terms and conditions as the Board thinks fit.\n\t(3)\tThe Board must, on receipt of an application under subsection (1), determine whether, in the Board's opinion, if the SIS regulations applied, the spouse member would be taken for the purposes of those regulations—\n\t(a)\tto be in severe financial hardship; or\n\t(b)\tto satisfy a condition of release on a compassionate ground.\n\t(4)\tIf the Board makes a determination that subsection (3)(a) or (b) applies to the spouse member, the Board must—\n\t(a)\tdetermine the maximum amount that the SIS regulations would permit to be paid to the spouse member in those circumstances; and\n\t(b)\tif the Board considers it appropriate to do so in all the circumstances, pay to the spouse member—\n\t(i)\tthe amount applied for by the spouse member; or\n\t(ii)\tthe amount determined by the Board under paragraph (a); or\n\t(iii)\tthe balance of the spouse member's contribution account (subject to any minimum account balance required by the Board),\nwhichever is the lesser.\n\t(5)\tIf the Board makes a payment to a spouse member under subsection (4)(b), the Board must debit the amount of the payment against the spouse member's contribution account.\n\t(6)\tA spouse member making an application under subsection (1) must furnish the Board with any information that it requires for the purposes of making a determination under this section.\ncompassionate ground and condition of release have the same respective meanings as in Part 6 of the SIS regulations;\nsevere financial hardship has the same meaning as in Part 6 of the SIS regulations;\nSIS regulations means the Superannuation Industry (Supervision) Regulations 1994 of the Commonwealth.\n","sortOrder":12},{"sectionNumber":"Part 4A","sectionType":"part","heading":"Family Law Act provisions","content":"Part 4A—Family Law Act provisions\n23A—Purpose of this Part\nThe purpose of this Part is to facilitate the division under the Family Law Act 1975 of the Commonwealth of superannuation interests between spouses who have separated.\n23B—Interpretation\nIn this Part, unless the contrary intention appears—\nCommonwealth regulations means the Family Law (Superannuation) Regulations 2001 (No. 303 as amended) of the Commonwealth;\neligible person, in relation to the superannuation interest of a member, has the same meaning as in section 90MZB of the Family Law Act 1975 of the Commonwealth;\nflag lifting agreement has the same meaning as in Part VIIIB of the Family Law Act 1975 of the Commonwealth;\ngrowth phase has the same meaning as in the Commonwealth regulations;\nmember spouse has the same meaning as in Part VIIIB of the Family Law Act 1975 of the Commonwealth;\nnon-member spouse has the same meaning as in Part VIIIB of the Family Law Act 1975 of the Commonwealth;\noperative time has the same meaning as in Part VIIIB of the Family Law Act 1975 of the Commonwealth;\npayment phase has the same meaning as in the Commonwealth regulations;\npayment split has the same meaning as in Part VIIIB of the Family Law Act 1975 of the Commonwealth;\nrelevant date has the same meaning as in the Commonwealth regulations;\nscheme means the superannuation scheme for members under this Act;\nSouthern State Superannuation Fund means the fund of that name established under the Southern State Superannuation Act 1994;\nsplitting instrument means—\n\t(a)\ta superannuation agreement; or\n\t(b)\ta flag lifting agreement that provides for a payment split; or\n\t(c)\ta splitting order;\nsplitting order has the same meaning as in Part VIIIB of the Family Law Act 1975 of the Commonwealth;\nsuperannuation agreement has the same meaning as in Part VIIIB of the Family Law Act 1975 of the Commonwealth.\n23D—Value of superannuation interest\n\t(1)\tFor the purposes of this Part (but subject to subsection (2)), the value of any superannuation interest of a PSS 1 or PSS 2 member will be determined in accordance with Part 5 of the Commonwealth regulations (insofar as those regulations provide a method for determining that value), subject to any modification prescribed by regulation under this Act.\n\t(2)\tAn approval of the Commonwealth Minister under regulation 38 or 43A of the Commonwealth regulations that relates to a superannuation interest under this Act will have effect for the purposes of this Part.\n23E—Non-member spouse's entitlement\n\t(1)\tSubject to subsection (2), the Board must, on service of a splitting instrument, create an interest for the non-member spouse named in the instrument.\n\t(2)\tIf the member spouse has less than 6 years service at the time of service of the splitting instrument on the Board and the member spouse is a PSS 1 or PSS 2 member, the Board will create the interest for the non-member spouse when—\n\t(a)\tthe member spouse attains 6 years of service; or\n\t(b)\tthe member spouse ceases to be a member of the Parliament,\nwhichever first occurs.\n\t(3)\tThe form of the non-member spouse's interest with respect to PSS 1 or PSS 2 will be determined on the basis of whether the superannuation interest is in the growth phase or the payment phase, by the nature of the member spouse's superannuation interest, and by reference to the provisions of the instrument.\n\t(4)\tThe value of the non-member spouse's interest with respect to PSS 3 will be determined by reference to the provisions of the instrument but in any event may not exceed the value of the member spouse's interest.\n23F—Non-member spouse's entitlement where pension is in growth phase\n\t(1)\tIf the Board is served with a splitting instrument in respect of a pension that is in the growth phase, the non-member spouse is not entitled to receive his or her entitlement in the form of a pension commencing at the same time as the member spouse's pension under this Act but is, instead, (subject to section 23E(2)) entitled to have a lump sum determined under this section paid on his or her behalf in accordance with this Part.\n\t(2)\tThe lump sum to which the non-member spouse is entitled, as at the operative time, will be determined—\n\t(a)\twhere the splitting instrument specifies a percentage of the member spouse's superannuation interest for the purposes of the split—in accordance with the Commonwealth regulations;\n\t(b)\tsubject to subsection (3), where the splitting instrument specifies a lump sum amount for the purposes of the split—by adopting that lump sum.\n\t(3)\tThe value of a lump sum payable to a non-member spouse under this section must not exceed the value of the member spouse's interest.\n23G—Non-member spouse's entitlement where pension is in payment phase\n\t(1)\tIf the Board is served with a splitting instrument in respect of a pension that is in the payment phase, the Board must divide the pension between the member spouse and non-member spouse in accordance with the instrument, with effect from the operative time.\n\t(2)\tThe non-member spouse may—\n\t(a)\t—\n\t(i)\tin accordance with the terms of the splitting instrument; or\n\t(ii)\tby notice in writing given to the Board within the prescribed period,\nelect to have the whole of his or her share of the superannuation interest determined under subsection (1) converted to (and taken as) a separate pension entitlement (to be referred to as an associate pension for the purposes of this Act) for the lifetime of the non-member spouse; or\n\t(b)\tby notice in writing given to the Board within the prescribed period, elect to have the whole of his or her share of the superannuation interest determined under subsection (1) commuted to a lump sum.\n\t(3)\tThe following provisions will apply with respect to an associate pension:\n\t(a)\tthe amount of the pension will be determined by applying the methods and factors prescribed by the regulations;\n\t(b)\tno derivative, reversionary or other rights will arise or continue on account of an entitlement to the pension after the death of the non-member spouse.\n\t(4)\tA lump sum under subsection (2)(b) will be determined by applying the methods and factors prescribed by the regulations.\n\t(5)\tIf the non-member spouse is taking his or her entitlement as a pension (other than an associate pension) and there is a reduction in the member spouse's pension under this Act, there will be a corresponding reduction in the non-member spouse's pension.\n\t(6)\tIf the non-member spouse is taking his or her entitlement as a pension (other than an associate pension) and the payment of the member spouse's pension ceases, there will be a corresponding cessation in the payment of the non-member spouse's pension.\n\t(7)\tIf the non-member spouse dies while entitled to, or in receipt of, a pension under this section (other than an associate pension), the non-member spouse's legal representative may, by notice in writing given to the Board within the prescribed period, elect to have the pension commuted to a lump sum.\n\t(8)\tA lump sum under subsection (7) will be determined by applying the methods and factors prescribed by the regulations to the non-member spouse's entitlement.\n\t(9)\tIn this section—\nlegal representative, in relation to a deceased non-member spouse, means a person—\n\t(a)\tholding office as executor of the will of the deceased non-member spouse where probate of the will has been granted or resealed in South Australia or any other State or a Territory; or\n\t(b)\tholding office in South Australia or any other State or a Territory as administrator of the estate of the deceased non-member spouse.\n23H—Payment of non-member spouse's entitlement\n\t(1)\tIf the interest of a non-member spouse created under this Part after service of a splitting instrument or after the commutation of a pension payable to the non-member spouse is a lump sum, the interest will, according to the election of the non-member spouse—\n\t(a)\tbe paid out to the extent (if any) that payment can be made in accordance with the SIS Act; or\n\t(b)\tbe rolled over to the credit of the non-member spouse in an account (which may need to be established) in the name of the non-member spouse in the Southern State Superannuation Fund; or\n\t(c)\tbe rolled over or transferred to some other superannuation fund or scheme approved by the Board.\n\t(2)\tThe Board must take the action required under subsection (1) within 28 days after receiving the relevant election.\n\t(3)\tHowever, if an election is not made by the non-member spouse before the end of 28 days after the Board gives notice to the non-member spouse in the manner contemplated by the regulations, the Board must, subject to the regulations, roll over the interest to the credit of the non-member spouse under subsection (1)(b).\n\t(4)\tIf the interest of a non-member spouse created under this Part after service of a splitting instrument is a pension (and the non-member spouse has not directed that the pension be commuted to a lump sum), the Board must split the relevant pension within the prescribed period after receipt of the splitting instrument (with effect from the relevant date), and begin to make the payments in accordance with the regulations (subject to any cessation of payment of the member spouse's pension).\n23I—Reduction in member's entitlement\n\t(1)\tDespite the other provisions of this Act, if a payment split is payable with respect to the superannuation interest of a member, there is a corresponding reduction in the entitlement of the member under this Act.\n\t(2)\tA reduction in the entitlement of a member will be given effect as follows:\n\t(a)\tthe member's contribution account will be subject to a charge that takes effect by reducing the balance of that account at the operative time (insofar as a balance exists) by a percentage equal to the percentage that the non-member's share in the relevant superannuation interest bears to the total value of the member's accrued superannuation benefit at the operative time (and any relevant method or factor that applies under section 23D will be applied); and\n\t(b)\texcept with respect to a pension in the payment phase, any entitlement in respect of a pension in the growth phase and any component in the nature of an employer-funded component of a superannuation benefit payable to the member after the creation of the relevant interest for the benefit of the non-member spouse will, as from the operative date, be reduced by a percentage equal to the percentage that the non-member's share in the relevant superannuation interest bears to the total value of the member's accrued superannuation benefit at the operative time (and any relevant method or factor that applies under section 23D will be applied); and\n\t(c)\tany pension in the payment phase will, depending on the terms of the splitting instrument, be reduced by—\n\t(i)\tthe value of the non-member spouse's share in the relevant superannuation interest; or\n\t(ii)\tthe percentage of the relevant superannuation interest to be shared with the non-member spouse.\n\t(3)\tA reduction in the entitlement of a member will not extend to any superannuation benefit that is not a splittable payment under Part VIIIB of the Family Law Act 1975 of the Commonwealth.\n\t(4)\tIf 2 or more reductions must be made with respect to an entitlement of a member because 2 or more splitting instruments have been served on the Board, the Board may determine to apply the reductions separately, or in aggregate.\n23J—Benefit not payable to spouse on death of member if split has occurred\nIf a member or former member dies and is survived by a spouse who—\n\t(a)\thas received, is receiving or is entitled to receive a benefit under a splitting instrument; or\n\t(b)\tis, under the terms of a splitting instrument, not entitled to any amount arising out of the member's superannuation interest under this Act (or any proportion of such an interest),\nthe spouse is not entitled to a benefit under this Act in respect of the deceased member (except in accordance with the instrument) and will not be considered to be a spouse of the deceased person for the purposes of section 36A (if relevant).\n23K—Board to comply with Commonwealth requirements\nThe Board must comply with the requirements imposed on the Board under Part VIIIB of the Family Law Act 1975 of the Commonwealth.\n23L—Fees\n\t(1)\tThe Board may fix fees in respect of matters in relation to which fees may be charged under regulation 59 of the Commonwealth regulations.\n\t(2)\tAny fee fixed under subsection (1) that is payable by a member spouse or a non-member spouse and has not been paid within 1 month of the amount becoming payable may be deducted by the Board—\n\t(a)\tif the outstanding fee is payable by a member spouse—\n\t(i)\tfrom the member spouse's contribution account; or\n\t(ii)\tfrom any benefit payable to the member spouse under this Act; or\n\t(b)\tif the outstanding fee is payable by a non-member spouse—\n\t(i)\tfrom any interest that is to be rolled over or transferred to a fund for the benefit of the non-member spouse; or\n\t(ii)\tfrom any other benefit payable to the non-member spouse under this Act.\n","sortOrder":13},{"sectionNumber":"Part 5","sectionType":"part","heading":"Pension for spouse and child benefit","content":"Part 5—Pension for spouse and child benefit\nDivision 1—Pension for spouse\n24—Pension for spouse of deceased PSS 1 member pensioner\n\t(1)\tWhere a PSS 1 member pensioner dies, there shall be payable to the spouse of that former member pensioner—\n\t(a)\tan annual pension equal to 75 per cent of the notional pension of that pensioner on the day that he died; or\n\t(b)\tan annual pension equal to the prescribed amount,\nwhichever is the greater.\nprescribed amount means—\n\t(a)\twhere the member pensioner had commuted a percentage of his pension, an amount ascertained by reference to the following formula:\n\nA is the amount expressed in dollars and cents;\nP is the percentage of the pension so commuted;\nS is 40 per cent of the relevant amount multiplied by the appropriate factor; or\n\t(b)\twhere the member pensioner had not commuted a percentage of his pension, an amount equal to 40 per cent of the relevant amount multiplied by the appropriate factor; or\n\t(c)\twhere the amount determined under paragraph (a) or (b) exceeds the notional pension of the member pensioner on the day that he died, the amount of that notional pension.\nthe appropriate factor means a factor arrived at by dividing the amount of the notional pension of the member pensioner on the day of his death by the amount of the pension to which he was entitled when he became a member pensioner, or, where he commuted a percentage of his pension, by the amount of the pension to which he was entitled immediately after he commuted that percentage:\nthe relevant amount means—\n\t(a)\tin relation to a member pensioner who was not in receipt of additional salary at any time during his service—the annual salary of the member pensioner immediately before he became a member pensioner; or\n\t(b)\tin relation to a member pensioner who was in receipt of additional salary at any time during his service—the sum of the annual salary of the member pensioner immediately before he became a member pensioner and ⅙ of the amount arrived at by calculating the total amount that would have been payable to the member pensioner by way of additional salary—\n\t(i)\tupon the assumption that the rates of additional salary applicable immediately before he became a member pensioner had applied during the whole of his period of service; and\n\t(ii)\twhere he held prescribed offices during his period of service for a total period of more than 6 years—by taking into account only periods of his service for which he held prescribed office that equal in aggregate 6 years, those periods that would have been the most remunerative for him in terms of additional salary at the rates referred to in subparagraph (i) being first taken into account and (if necessary) those periods that would have been the next most remunerative for him in terms of additional salary at those rates being next taken into account and so on until the periods equal in aggregate 6 years.\n\t(4)\tFor the purposes of subsection (3)—\n\t(a)\tif a member pensioner had not elected to make contributions in respect of the additional salary paid for a period of service in a prescribed office commencing after the commencement of this Act and concluding on or before the commencement of the Parliamentary Superannuation Act Amendment Act (No. 2) 1978, that period of service shall not be regarded as a period of service in a prescribed office;\n\t(b)\tif a member pensioner held a prescribed office during the member pensioner's period of service and the prescribed office did not exist immediately before the member pensioner became a member pensioner, the rate of additional salary applicable to that office immediately before the member pensioner became a member pensioner shall be deemed to be a rate of salary determined by the Board having regard to the rate of additional salary last applicable to that office before the member pensioner became a member pensioner and the movements (if any) in salaries and additional salaries up to the date on which the member pensioner became a member pensioner;\n\t(c)\tif—\n\t(i)\ta member pensioner held a prescribed office during the member pensioner's period of service; and\n\t(ii)\tthe additional salary payable in respect of that prescribed office was, in comparison with the additional salaries payable in respect of other prescribed offices, proportionately less, immediately before the member pensioner became a member pensioner, than it was at any time at which the member pensioner actually held that office; and\n\t(iii)\tthe Board is of the opinion that a determination under this paragraph is necessary in order to avoid substantial injustice,\nthe rate of additional salary applicable to that office immediately before the member pensioner became a member pensioner shall be deemed to be the rate of salary determined by the Board on the assumption that the additional salary in question had not been reduced in comparison to additional salaries payable in respect of other prescribed offices.\n25—Pension for spouse of deceased PSS 1 member\n\t(1)\tWhere a PSS 1 member dies, there shall be payable to the spouse of that member—\n\t(a)\tan annual pension equal to 75 per cent of the pension that would have been payable to the former member if, on the day that he died, he had retired in the circumstances referred to in section 18; or\n\t(b)\tan annual pension equal to 40 per cent of the relevant amount,\nwhichever is the greater.\nthe relevant amount has the same meaning as in section 24.\n25A—Pension for spouse of PSS 2 member pensioner\n\t(1)\tAn annual pension is payable to the spouse of a deceased PSS 2 member pensioner.\n\t(2)\tThe pension is equal to 75 per cent of the pension payable to the member pensioner immediately before he or she died or that would have been payable to the member pensioner if his or her pension had not been preserved, reduced or suspended under this Act.\n25B—Pension for spouse of deceased PSS 2 member\n\t(1)\tWhere a PSS 2 member dies an annual pension is payable to the spouse of the deceased member.\n\t(2)\tThe pension is the greater of the following:\n\t(a)\tan annual pension equal to 75 per cent of the pension that would have been payable to the former member if, on the day on which he or she died, he or she had retired in the circumstances referred to in section 18;\n\t(b)\tan annual pension equal to 75 per cent of 41.2 per cent of the salary payable to the member immediately before he or she died.\n25C—Interpretation\n\t(1)\tFor the purposes of this Division, a former member will be taken to have been a member when he or she died if a judge is satisfied that, upon the expiration of the member's term of office or upon the member's resignation, the member genuinely sought to be elected at an election for the Parliament of this State (whether or not for the same electorate or the same House), another State or the Commonwealth (being an election not later than the next general election for that Parliament occurring after the former member ceased to be a member) but that the member died before the election took place.\n26—Spouse pension\nA spouse pension payable under this Division shall be payable for the life of the spouse.\n26AAA—Spouse entitlement subject to any Family Law determination\nA surviving spouse will not be entitled to a benefit under this Division where section 23J applies to the spouse and the amount of any benefit payable to any other spouse must take into account any reduction that has been made under section 23I.\n","sortOrder":14},{"sectionNumber":"Div 1A","sectionType":"division","heading":"Commutation of spouse pension","content":"Division 1A—Commutation of spouse pension\n26AA—Commutation of pension\n\t(1)\tThe spouse of a deceased member or deceased member pensioner who is entitled to a pension under Division 1 may, by notice in writing to the Board within six months after first becoming entitled to the pension, elect to commute the whole of the pension or such lesser proportion of the pension as he or she thinks fit.\n\t(2)\tThe amount of the lump sum payable on commutation of a pension under subsection (1) will be determined by the application of the commutation factors set out in Schedule 3.\n\t(3)\tWhen determining the amount of the lump sum payable on commutation the applicable commutation factor must be adjusted proportionately to the age of the spouse expressed in years and completed months.\n\t(4)\tA person who became entitled to a pension under this Division on or after 1 January 1993 but before the commencement of the Parliamentary Superannuation (New Scheme) Amendment Act 1995 may by notice in writing to the Board within six months after the commencement of that Act, elect to commute the pension in accordance with this section.\nDivision 2—Child benefit\n26AAB—Application of Division\nThis Division applies in relation to members (or former members) of PSS 1 or PSS 2.\n26A—Certain former members deemed members at time of death\nFor the purposes of this Division, a former member shall be deemed to have been a member at death if a judge is satisfied that, upon the expiration of the member's term of office or upon the member's resignation, the member genuinely sought to be elected at an election for the Parliament of this State (whether or not for the same electorate or the same House), another State or the Commonwealth (being an election not later than the next general election for that Parliament occurring after the former member ceased to be a member) but that the member died before the election took place.\n27—Determination of child benefit\nFor the purposes of sections 28 and 29, the amount of child benefit for each eligible child deriving his entitlement for a child benefit from a member or member pensioner shall be determined—\n\t(a)\ton each occasion on which a person becomes entitled to a child benefit derived from that member or pensioner; and\n\t(b)\ton the number of persons entitled to a child benefit derived from that member or pensioner diminishing; and\n\t(c)\ton each occasion on which pensions are adjusted pursuant to section 35.\n28—Child benefit, general\n\t(1)\tExcept as is provided in section 29, there shall be payable in respect of each person who becomes an eligible child in relation to a deceased member or deceased member pensioner a child benefit ascertained in the manner provided by subsection (2).\n\t(2)\tThe child benefit referred to in subsection (1) shall, subject to subsection (3), be a payment in respect of each eligible child of an amount—\n\t(a)\tin the case of 1 or 2 eligible children, equal to ⅓ of the prescribed amount; and\n\t(b)\tin the case of 3 or more such eligible children, equal to the prescribed amount divided by the number of eligible children.\nprescribed amount is an amount equal to the difference between the amount of the notional pension of the deceased member or member pensioner from whom the entitlement to a child benefit is derived and the amount of the spouse pension payable to the spouse of the deceased member or deceased member pensioner.\n29—Child benefit where no spouse's pension payable\n\t(1)\tThere shall be payable in respect of each person who becomes an eligible child in relation to a deceased member or deceased member pensioner, where a pension deriving from that deceased member or deceased pensioner is not payable to a spouse of that member or pensioner, a child benefit ascertained in the manner provided by subsection (2).\n\t(2)\tThe child benefit referred to in subsection (1) shall, subject to subsection (3), be a payment in respect of each such eligible child of an amount—\n\t(a)\tin the case of 1 eligible child, equal to 45 per cent of the notional pension for the time being of the member or member pensioner from whom the entitlement to a child benefit is derived; and\n\t(b)\tin the case of 2 such eligible children, equal to 40 per cent of the notional pension for the time being of the member or member pensioner from whom the entitlement to a child benefit is derived; and\n\t(c)\tin the case of 3 such eligible children, equal to 30 per cent of the notional pension for the time being of the member or member pensioner from whom the entitlement to a child benefit is derived; and\n\t(d)\tin the case of 4 or more such eligible children, equal to the notional pension for the time being of the member or member pensioner from whom the entitlement to a child benefit is derived divided by the number of such children.\n30—Payment to, or on behalf of, child\nAn amount payable under this Act to a person who is, or was, an eligible child may, if that person is under the age of 18 years, be paid—\n\t(a)\tto that person; or\n\t(b)\tto that person's parent or guardian on that person's behalf,\nas the Board directs.\n31—Cessation of child benefit\nA child benefit under this Division shall cease to be payable in respect of a person who is an eligible child on that person ceasing to be an eligible child.\n","sortOrder":15},{"sectionNumber":"Part 5A","sectionType":"part","heading":"Benefit payable to member's estate (PSS 1 or PSS 2)","content":"Part 5A—Benefit payable to member's estate (PSS 1 or PSS 2)\n31A—Benefits payable to member's estate (PSS 1 or PSS 2)\n\t(1)\tWhere a PSS 1 or PSS 2 member dies and a pension or other benefit is not payable under this Act to the spouse or a child of the member, a lump sum is payable to the member's estate that is the greater of the following amounts:\n\t(a)\tthe amount that would be produced by the commutation of two-thirds of the former member's notional pension using the commutation factors set out in Schedule 3;\n\t(b)\tan amount that would be produced by commutation of two-thirds of 41.2 per cent of the former member's salary immediately before his or her death using the commutation factors set out in Schedule 3.\n\t(2)\tWhen determining the amount that would be produced on commutation, the applicable commutation factor must be adjusted proportionately to the age of the deceased member when he or she died expressed in years and completed months.\n","sortOrder":16},{"sectionNumber":"Part 6","sectionType":"part","heading":"Adjustment of pensions","content":"Part 6—Adjustment of pensions\nDivision 1—Pensioners under repealed Act\n32—Pensions to continue\nSubject to this Act, every pension that was payable under the repealed Act immediately before the commencement of this Act shall continue to be payable under this Act.\n33—Spouse pension continued\nA spouse pension continued under section 32 shall be payable for the life of the spouse.\n34—Suspension of certain pensions\nWhere a former member became entitled to a pension under the repealed Act and, by reason of section 14(2) of that Act, that former member was not entitled to receive that pension until he attained the age of 50 years and, immediately before the commencement of this Act—\n\t(a)\tthat former member has not attained the age of 50 years; and\n\t(b)\tthat former member has not elected to receive a refund of his contributions,\nthat former member shall be entitled to receive a pension for life at a rate equal to the rate that would have been payable if, on the day on which he had been entitled to that pension, he had received that pension.\nDivision 2—Future adjustment\n35—Adjustment of pensions\n\t(1)\tThe Board must adjust the amount of pensions under this Act from the first payment of pension in each adjustment period to reflect—\n\t(a)\tin the case of an April adjustment period—the percentage variation (rounded to two decimal places) between the Consumer Price Index for the immediately preceding December quarter and the Consumer Price Index for the immediately preceding June quarter; and\n\t(b)\tin the case of an October adjustment period—the percentage variation (rounded to two decimal places) between the Consumer Price Index for the immediately preceding June quarter and the Consumer Price Index for the immediately preceding December quarter.\n\t(2)\tA pension must be adjusted notwithstanding that it is not payable, or part of it is not payable, at the time of the adjustment because it is preserved, reduced (except on account of commutation) or suspended.\n\t(3)\tIf on the first day of the relevant adjustment period, the pension has been payable for a period of less than six months, the extent of the adjustment will be reduced to reflect the proportion which the period of payment of the pension bears to six months.\n\t(4)\tTo avoid a reduction in pensions the Treasurer may direct that subsection (1) does not apply in relation to a particular adjustment period.\n\t(5)\tIn that event an adjustment in the next adjustment period in relation to which subsection (1) applies will be based on the variation between the Consumer Price Index for the June or December quarter (whichever is applicable) immediately preceding that period and the Consumer Price Index for the June or December quarter (whichever is applicable) immediately preceding the adjustment period in relation to which subsection (1) last applied.\n\t(6)\tIn this section—\nadjustment period means the period of six months commencing at the commencement of 1 April and 1 October in each year;\nApril adjustment period means an adjustment period commencing at the commencement of 1 April in any year;\nthe Consumer Price Index means the Consumer Price Index (All groups index for Adelaide);\nOctober adjustment period means an adjustment period commencing at the commencement of 1 October in any year.\n","sortOrder":17},{"sectionNumber":"Part 7","sectionType":"part","heading":"Miscellaneous","content":"Part 7—Miscellaneous\n36—Additional invalidity/death insurance\n\t(1)\tA member of Parliament who is a PSS 3 member (other than solely by virtue of section 7F) may elect, in a manner and form determined by the Board, to take out voluntary invalidity/death insurance provided under the Southern State Superannuation Act 2009.\n\t(2)\tPremiums payable in respect of such insurance are to be paid, and credited to the Triple S scheme, in accordance with the regulations.\n\t(3)\tThe regulations may make further provision with respect to the taking out of voluntary invalidity/death insurance in connection with elections under subsection (1).\n\t(4)\tThe provision of voluntary invalidity/death insurance under the Southern State Superannuation Act 2009 to a member who makes an election under subsection (1) is to be subject to terms and conditions prescribed by regulations made under that Act. \n\t(5)\tIf a member who elects to take out voluntary invalidity/death insurance provided under the Southern State Superannuation Act 2009 is not a member of the Triple S scheme at the time of making the election—\n\t(a)\the or she becomes a member of the Triple S scheme on making the election; but\n\t(b)\this or her membership is subject to terms and conditions prescribed by regulations made under the Southern State Superannuation Act 2009.\n\t(6)\tIn this section—\nTriple S scheme means the Southern State Superannuation Scheme continued in existence by the Southern State Superannuation Act 2009.\n36A—Division of benefit where deceased member or spouse member is survived by lawful and putative spouses\n\t(1)\tIf a deceased member, deceased member pensioner or deceased spouse member is survived by a lawful spouse and a putative spouse, any benefit to which a surviving spouse is entitled under this Act will be divided between them in a ratio determined by reference to the relative length of the periods for which each of them cohabited with the deceased as his or her spouse.\n\t(2)\tWhere a number of periods of cohabitation are to be aggregated for the purpose of determining an aggregate period of cohabitation for the purpose of subsection (1), any separate period of cohabitation of less than three months will be disregarded.\n\t(3)\tA surviving spouse must, at the request of the Board, furnish it with any information that it requires for the purposes of making a division under subsection (1).\n\t(4)\tA putative spouse is not entitled to any benefit under this section, unless the deceased member, deceased member pensioner or deceased spouse member and that spouse were putative spouses as at the date of the death of the deceased member, deceased member pensioner or deceased spouse member.\n\t(5)\tWhere—\n\t(a)\ta deceased member, deceased member pensioner or deceased spouse member is survived by a lawful and a putative spouse;\n\t(b)\ta benefit is paid to one of them on the assumption that he or she is the sole surviving spouse of the deceased,\nthe other spouse has no claim on the benefit insofar as it has been already paid unless that spouse gave the Board notice of his or her claim before the date of payment.\n36B—Power to obtain information\n\t(1)\tThe Board may, from time to time, require an employing authority, employee or PSS 2 member pensioner to supply the Board with any information that it reasonably requires for the purposes of this Act.\n\t(2)\tThe Board may require an employee or PSS 2 member pensioner to verify information supplied under this section by statutory declaration.\n\t(3)\tIf a PSS 2 member pensioner fails to comply with a requirement under this section, the Board may suspend payment of the pension until the requirement is complied with.\n\t(4)\tA person who—\n\t(a)\tfails to comply with a requirement under subsection (1); or\n\t(b)\tsupplies information in response to such a requirement that is false or misleading in a material particular,\nis guilty of an offence.\n\t(5)\tWhere a member pensioner commits an offence against subsection (4), the Board may expel the member pensioner from membership of the scheme and, in that event, no further benefit will be payable under this Act to or in relation to the former member pensioner.\n\t(6)\tNotwithstanding subsection (5), an amount equivalent to the excess (if any) of the contributions paid by the former member pensioner under this Act over the amount of the pension and any other benefits paid to the former member pensioner will be paid to him or her or to his or her estate.\nemploying authority in relation to an employee means—\n\t(a)\tthe chief executive officer to whom the employee is answerable on matters relating to his or her employment;\n\t(b)\tif there is no such officer—the authority, body or person to whom the employee is answerable.\n37—Payment of benefits\n\t(1)\tPayment of annual pensions and child benefit under this Act shall be by means of equal periodical payments determined by the Board.\n\t(2)\tPensions under this Act shall be apportionable in point of time.\n\t(3)\tIf a payment made under this Act includes a member-funded component or a rollover component, an amount equivalent to the amount standing to the credit of the member's contribution account or rollover account is to be charged against the appropriate account.\n\t(4)\tIf a payment made under this Act includes a Government-funded component or relates to a superannuation salary sacrifice, the amount of that component is to be charged against the relevant member's Government contribution account.\n\t(5)\tThe Board may close the account of a member or former member if—\n\t(a)\the or she has retired (either voluntarily or involuntarily) and is in receipt of a pension under this Act, or no further benefit or amount is payable to, or in relation to, the member or former member under this Act; or\n\t(b)\the or she has died (and no further benefit or amount is payable in relation to the member or former member under this Act).\n38—Pensions not assignable\nPensions and other rights under this Act shall not be assigned or charged or pass by operation of law.\n39—Financial provision\n\t(1)\tMoney required for the purposes of this Act is payable by the Treasurer from the Consolidated Account (which is appropriated to the necessary extent) or from a special deposit account established by the Treasurer for that purpose.\n\t(2)\tThe Treasurer may reimburse the Consolidated Account or special deposit account in respect of benefits paid to, or in respect of, a member or former member under subsection (1) by charging the Fund with the amount of those benefits.\n39A—Confidentiality\n\t(1)\tA member or former member of the Board or the board of directors of the Superannuation Funds Management Corporation of South Australia, or a person employed or formerly employed in the administration of this Act, must not divulge information as to the entitlements or benefits of any person under this Act except—\n\t(a)\tas required by or under any Act of the State or the Commonwealth; or\n\t(b)\tto, or with the consent of, that person; or\n\t(c)\tto an employee of either House of Parliament of the State for purposes related to the administration of this Act; or\n\t(d)\tto any other person for purposes related to the administration of this Act; or\n\t(e)\tas may be required by a court.\n\t(2)\tA member or former member of the Board or the board of directors of the Superannuation Funds Management Corporation of South Australia, or a person employed or formerly employed in the administration of this Act, must not divulge information if to do so is inconsistent with a requirement imposed on the trustee of an eligible superannuation plan under Part VIIIB of the Family Law Act 1975 of the Commonwealth.\n\t(3)\tThis section does not prevent the disclosure of statistical or other information related to members generally or to a class of members rather than to an individual member.\n40—Regulations\n\t(1)\tThe Governor may make regulations prescribing any matters necessary or convenient to be prescribed for the administration of this Act or for giving effect to the objects of this Act.\n\t(2)\tWithout limiting subsection (1), the regulations may make any provision that is necessary in view of the provisions of Part VIIIB of the Family Law Act 1975 of the Commonwealth, including by modifying the operation of any provision of this Act in prescribed circumstances in order to ensure that this Act operates in a manner that is consistent with, and complementary to, the requirements of that Commonwealth Act.\n\t(3)\tRegulations under this Act may—\n\t(a)\tbe of general application or limited application; or\n\t(b)\tmake different provision according to the matters or circumstances to which they are expressed to apply.\n\t(4)\tThe regulations may make provisions of a saving or transitional nature consequent on the amendment of this Act by another Act.\n\t(5)\tA provision of a regulation made under subsection (4) may, if the regulation so provides, take effect from the commencement of the amendment or from a later day.\n\t(6)\tTo the extent to which a provision takes effect under subsection (5) from a day earlier than the day of the regulation's publication in the Gazette, the provision does not operate to the disadvantage of a person by—\n","sortOrder":18},{"sectionNumber":"Sch 1","sectionType":"schedule","heading":"Transitional provision","content":"Schedule 1—Transitional provision\n1—Transitional provision\nAn amendment made by a provision of the Statutes Amendment (Equal Superannuation Entitlements for Same Sex Couples) Act 2003 to a provision of this Act that provides for, or relates to, the payment of a pension, lump sum or other benefit to a person on the death of a member, or former member, applies only if the death occurs on or after 3 July 2003.\n","sortOrder":19},{"sectionNumber":"Sch 2","sectionType":"schedule","heading":"Table showing maximum percentage of pension that may be commuted","content":"Schedule 2—Table showing maximum percentage of pension that may be commuted\n\nAge of member pensioner on birthday next following day on which he first becomes entitled to elect to commute a percentage of pension\nMaximum Percentage\n45 years or less\n75%\n46 years\n72½%\n47 years\n70%\n48 years\n67½%\n49 years\n65%\n50 years\n62½%\n51 years\n60%\n52 years\n57½%\n53 years\n55%\n54 years\n52½%\n55 years\n50%\n56 years\n46%\n57 years\n42%\n58 years\n38%\n59 years\n34%\n60 years or more\n30%\nNote—\nUnder section 21A the maximum percentage for a PSS 1 member pensioner who is 58 years of age or more and has had not less than 20 years service is 40%.\n","sortOrder":20},{"sectionNumber":"Sch 3","sectionType":"schedule","heading":"Commutation factors for spouse pensions","content":"Schedule 3—Commutation factors for spouse pensions\n\nAge of spouse at time of commutation\nAmount of lump sum for each dollar of annual pension commuted\n50 or under\n$11.50\n50 — 55\n$11.50 — $11.00\n55 — 60\n$11.00 — $ 9.75\n60 — 65\n$ 9.75 — $ 8.50\n65 — 70\n$ 8.50 — $ 7.25\n70 — 80\n$ 7.25 — $ 4.75\n80 — 90\n$ 4.75 — $ 2.25\n90 — 100\n$ 2.25 — $ 0.00\nLegislative history\nNotes\n\t•\tPlease note—References in the legislation to other legislation or instruments or to titles of bodies or offices are not automatically updated as part of the program for the revision and publication of legislation and therefore may be obsolete.\n\t•\tEarlier versions of this Act (historical versions) are listed at the end of the legislative history.\n\t•\tFor further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.\nPrincipal Act and amendments\nNew entries appear in bold.\nYear\nNo\nTitle\nAssent\nCommencement\nParliamentary Superannuation Act 1974\n4.4.1974\n4.4.1974 (Gazette 4.4.1974 p1132)\nParliamentary Superannuation Act Amendment Act 1974\n31.10.1974\n31.10.1974\nParliamentary Superannuation Act Amendment Act 1978\n9.3.1978\n1.6.1978 (Gazette 1.6.1978 p1878)\nParliamentary Superannuation Act Amendment Act (No. 2) 1978\n7.12.1978\n21.12.1978 (Gazette 21.12.1978 p2307)\nParliamentary Superannuation Act Amendment Act 1981\n26.2.1981\n21.10.1982 (Gazette 21.10.1982 p1162) except s 7—21.12.1978: s 2(2)\nParliamentary Superannuation Act Amendment Act 1982\n11.3.1982\n21.10.1982 (Gazette 21.10.1982 p1160)\nParliamentary Superannuation Act Amendment Act 1985\n7.11.1985\n21.11.1985 (Gazette 21.11.1985 p1542) except s 10(c) & (d)—1.7.1979: s 2(3)\nStatute Law Revision Act 1986\n20.3.1986\nSch 6—1.9.1986 (Gazette 7.8.1986 p474)\nParliamentary Superannuation Act Amendment Act 1989\n27.4.1989\n11.5.1989 (Gazette 11.5.1989 p1252)\nParliamentary Superannuation (Miscellaneous) Amendment Act 1992\nStatutes Amendment (Public Actuary) Act 1992\n19.11.1992\n10.12.1992 (Gazette 10.12.1992 p1752)\nParliamentary Superannuation (New Scheme) Amendment Act 1995\n3.8.1995\n24.8.1995 (Gazette 24.8.1995 p499)\nStatutes Amendment (Superannuation) Act 1997\n10.4.1997\nPt 3 (s 6)—24.4.1997 (Gazette 24.4.1997 p1618)\nStatutes Amendment (Adjustment of Superannuation Pensions) Act 1998\n2.4.1998\nPt 3 (s 5)—1.10.1997: s 2\nParliamentary Superannuation (Establishment of Fund) Amendment Act 1999\n18.3.1999\n1.7.1998: s 2\nStatutes Amendment (Commutation for Superannuation Surcharge) Act 1999\nStatutes Amendment (Indexation of Superannuation Pensions) Act 2001\n3.8.2001\nPt 4 (s 7)—1.1.2002: s 2\nStatutes Amendment (Equal Superannuation Entitlements for Same Sex Couples) Act 2003\n12.6.2003\nPt 2 (ss 4 & 5)—3.7.2003 (Gazette 3.7.2003 p2877)\nStatutes Amendment (Notification of Superannuation Entitlements) Act 2003\n17.7.2003\nPt 2 (ss 4 & 5)—17.8.2003: s 2\nParliamentary Remuneration (Powers of Remuneration Tribunal) Amendment Act 2003\nStatutes Amendment (Division of Superannuation Interests under Family Law Act) Act 2003\n20.11.2003\nPt 3 (ss 6—9) & Sch 1—18.12.2003 (Gazette 18.12.2003 p4527)\nParliamentary Superannuation (Scheme for New Members) Amendment Act 2005\n21.7.2005\nPt 2 (s 47)—3.7.2003: s 2(2); ss 4—46 & Sch 1—15.9.2005 (Gazette 15.9.2005 p3346)\nStatutes Amendment (Domestic Partners) Act 2006\n14.12.2006\nPt 59 (ss 159—161)—1.6.2007 (Gazette 26.4.2007 p1352)\nStatutes Amendment (Members' Benefits) Act 2010\nPt 3 (s 14(1) & (2))—20.3.2010: s 2(2); ss 7—13, 14(3), 15—17 & Sch 1—7.10.2010: s 2(1); s 18—1.7.2011 (Gazette 23.6.2011 p2697)\nStatutes Amendment and Repeal (Superannuation) Act 2012\n25.10.2012\nPt 3 (ss 9—11)—19.11.2012 (Gazette 15.11.2012 p5007)\nStatutes Amendment (Superannuation) Act 2014\nPt 2 (s 3)—20.11.2014\nStatutes Amendment (Registered Relationships) Act 2017\n26.4.2017\nPt 9 (ss 13 & 14)—1.8.2017 (Gazette 1.8.2017 p3039)\nStatutes Amendment (Legalisation of Same Sex Marriage Consequential Amendments) Act 2019\n19.12.2019\nPt 11 (ss 27 & 28)—1.5.2020 (Gazette 30.4.2020 p838)\nStatutes Amendment (Superannuation and Other Payments) Act 2025\nPt 4 (ss 8, 9, 10(4) to (6), 12, 13, 16, 17(1), 18, 20, 21, 23, 25, 26 & 30)—4.12.2025: s 2(1); ss 7, 10(1) to (3), 11, 14, 15, 17(2), 19, 22, 24 & 27 to 29—20.3.2026 (Gazette 15.1.2026 p23)\nProvisions amended since 3 February 1976\n\t•\tLegislative history prior to 3 February 1976 appears in marginal notes and footnotes included in the consolidation of this Act contained in Volume 7 of The Public General Acts of South Australia 1837-1975 at page 785.\n\t•\tCertain textual alterations were made to this Act by the Commissioner of Statute Revision when preparing the reprint of the Act that incorporated all amendments in force as at 1 September 1986. A Schedule of these alterations was laid before Parliament on 16 September 1986.\nNew entries appear in bold.\nEntries that relate to provisions that have been deleted appear in italics.\nProvision\nHow varied\nCommencement\nPt 1\n\ns 2\nomitted under Legislation Revision and Publication Act 2002\nss 3 and 4\ns 5\n\ns 5(1)\n\nadditional salary\nsubstituted by 18/1982 s 3(a)\n\napproved form\ninserted by 37/2012 s 9\nbasic salary\ninserted by 14/1986 s 3(1) (Sch 6)\n\namended by 34/2003 Sch cl 1(1)\nthe Board\ninserted by 21/1989 s 3(a)\nco-contribution\ninserted by 15/2010 s 7\nco-contribution account\ninserted by 15/2010 s 7\ncontribution\namended by 79/2025 s 7(1)\ncomplying superannuation fund\ninserted by 43/2005 s 4(1)\ncontribution\namended by 21/1989 s 3(b)\ndeath insurance benefit\ninserted by 43/2005 s 4(2)\ndeferred superannuation contributions surcharge\ninserted by 43/2005 s 4(2)\ndetermination day\ndeleted by 59/1995 s 3(a)\neligible child\namended by 21/1989 s 3(c)\n\namended by 43/2005 s 4(3), (4)\nformer new scheme member\ninserted by 59/1995 s 3(b)\n\ndeleted by 43/2005 s 4(5)\nformer old scheme member\ninserted by 59/1995 s 3(b)\n\ndeleted by 43/2005 s 4(5)\nformer PSS 1 member\ninserted by 43/2005 s 4(5)\nformer PSS 2 member\ninserted by 43/2005 s 4(5)\nthe Fund\ndeleted by 21/1989 s 3(d)\n\ninserted by 8/1999 s 3(a)\ninvalidity insurance benefit\ninserted by 43/2005 s 4(6)\njudge\ninserted by 43/2005 s 4(6)\nlegal personal representative\ninserted by 79/2025 s 7(2)\nmember\namended by 43/2005 s 4(7)\nmember pensioner\namended by 59/1995 s 3(c)\n\namended by 43/2005 s 4(8)\nnew scheme member\ninserted by 59/1995 s 3(d)\n\ndeleted by 43/2005 s 4(9)\nnew scheme member pensioner\ninserted by 59/1995 s 3(d)\n\ndeleted by 43/2005 s 4(9)\nnon-participating member\ninserted by 43/2005 s 4(9)\nnotional pension\namended by 43/2005 s 4(10)\nold scheme member\ninserted by 59/1995 s 3(e)\n\ndeleted by 43/2005 s 4(11)\nold scheme member pensioner\ninserted by 59/1995 s 3(e)\n\ndeleted by 43/2005 s 4(11)\nprescribed office\ninserted by 112/1978 s 3\nPSS 1\nPSS 2\nPSS 3\nPSS 1 member\nPSS 1 member pensioner\nPSS 2 member\nPSS 2 member pensioner\nPSS 3 member\nputative spouse\ninserted by 13/2003 s 4\n\nsubstituted by 43/2006 s 159\nregistered relationship\ninserted by 13/2017 s 13\nthe repealed Act\nsalary\namended by 18/1982 s 3(b)\n\nSIS Act\ninserted by 43/2005 s 4(13)\nspecial deposit account\ninserted by 8/1999 s 3(b)\nspouse\nsubstituted by 59/1995 s 3(f)\nspouse member\ninserted by 79/2025 s 7(3)\nspouse pension\namended by 43/2005 s 4(14)\n\namended by 46/2019 s 27\nState\ninserted by 59/1995 s 3(g)\nSuperannuation Contributions Tax Act\nsuperannuation salary sacrifice\nsurcharge notice\nthe Trustees\ndeleted by 21/1989 s 3(e)\ns 5(2)\namended by 34/2003 Sch cl 1(2)\ns 5(3)\ninserted by 34/2003 Sch cl 1(3)\n\namended by 43/2005 s 4(16)\ns 5(4)\ninserted by 79/2025 s 7(4)\ns 6\n\ns 6(1)\nsubstituted by 4/1981 s 3(a)\n\namended by 59/1995 s 4\ns 6(2)\ndeleted by 4/1981 s 3(a)\n\ninserted by 43/2005 s 5(1)\ns 6(3)\namended by 4/1981 s 3(b)\n\namended by 43/2005 s 5(2), (3)\ns 6(4)\n\ndeleted by 43/2005 s 5(4)\ns 7\namended by 112/1978 s 4\n\namended by 43/2005 s 6(1)—(4)\ns 7A\ninserted by 13/2003 s 5\ns 7A(1)\nsubstituted by 43/2006 s 160\n\namended by 13/2017 s 14(1)\n\namended by 46/2019 s 28(1)\n\n(b) deleted by 46/2019 s 28(2)\ns7A(2)\nsubstituted by 13/2017 s 14(2)\ns7A(2a)\ninserted by 13/2017 s 14(2)\ns 7B\ninserted by 13/2003 s 5\nss 7C—7E\ninserted by 43/2005 s 7\ns 7F\ninserted by 43/2005 s 7\ns 7F(1a)\ninserted by 15/2010 s 8(1)\ns 7F(2)\namended by 15/2010 s 8(2), (3)\ns 7G\ninserted by 15/2010 s 9\nPt 2\namended by 105/1985 ss 3 and 4\n\nsubstituted by 21/1989 s 4\ns 10\n\ns 10(3a) and (3b)\ninserted by 79/2025 s 8\ns 11A\ninserted by 79/2025 s 9\nPt 2A\ninserted by 8/1999 s 4\ns 13\n\ns 13(3a)\ninserted by 43/2005 s 8(1)\n\namended by 15/2010 s 10(1)\ns 13(4)\namended by 43/2005 s 8(2)\n\namended by 15/2010 s 10(2), (3)\n\namended by 79/2025 s 10(1)—(3)\n\namended by 79/2025 s 10(4), (5)\ns 13(4a)\ninserted by 79/2025 s 10(6)\nPt 2B\ninserted by 8/1999 s 4\ns 13AB\ninserted by 43/2005 s 9\ns 13AB(1)\namended by 15/2010 s 11\ns 13B\n\ns 13B(1)\namended by 43/2005 s 10(1)\ns 13B(2)\nsubstituted by 43/2005 s 10(2)\ns 13B(2a) and (2b)\ninserted by 43/2005 s 10(2)\ns 13B(3)\namended by 43/2005 s 10(3)\ns 13C\ninserted by 43/2005 s 11\ns 13D\ninserted by 15/2010 s 12\ns 13D(2)\namended by 79/2025 s 11(1), (2)\ns 13E\ninserted by 79/2025 s 12\nPt 3 before substitution by 43/2005\namended by 7/1978 s 3\n1.6.1978\n\namended by 112/1978 ss 5, 6\n\nsubstituted by 21/1989 s 5\ns 14\n\ns 14(2)\namended by 59/1995 s 5(a)\ns 14(3)\ninserted by 59/1995 s 5(b)\nPt 3\nsubstituted by 43/2005 s 12\ns 14B\n\ns 14B(1)\nsubstituted by 15/2010 s 13\ns 14C\n\ns 14C(1)\namended by 15/2010 s 14(1)\n20.3.2010\nCP\ndeleted by 15/2010 s 14(2)\n20.3.2010\ns 14C(2)\nsubstituted by 15/2010 s 14(3)\ns 14D\n\ns 14D(1)\namended by 15/2010 s 15\ns 14D(8a)—(8c)\ninserted by 79/2025 s 13\nPt 4\n\nPt 4 Div 1\n\ns 15\ninserted by 43/2005 s 13\ns 16\namended by 18/1992 s 2\n\namended by 59/1995 s 6\n\namended by 43/2005 s 14\ns 17\n\ns 17(1)\namended by 112/1978 s 7(a)\n\namended by 59/1995 s 7(a)\n\namended by 43/2005 s 15(1)\ns 17(2)\nsubstituted by 112/1978 s 7(b)\n\namended by 18/1982 s 4(a)\n\namended by 59/1995 s 7(b)\n\namended by 43/2005 s 15(2)\ns 17(2a)\ninserted by 112/1978 s 7(b)\n\nsubstituted by 105/1985 s 5\n\namended by 21/1989 s 6\n\namended by 69/1992 s 19\n\ndeleted by 59/1995 s 7(c)\ns 17(2b)\ninserted by 18/1982 s 4(b)\n\ndeleted by 105/1985 s 5\ns 17(3) and (4)\ndeleted by 59/1995 s 7(c)\ns 17A\ninserted by 59/1995 s 8\ns 17A(1)\namended by 43/2005 s 16(1)\ns 17A(2)\namended by 43/2005 s 16(2), (3)\ns 17A(6)\namended by 43/2005 s 16(4)\ns 17B\ninserted by 59/1995 s 8\ns 18\n\ns 18(1)\namended by 43/2005 s 17(1), (2)\ns 18(2)\namended by 112/1978 s 8\n\namended by 59/1995 s 9\ns 18(3)\n\ndeleted by 43/2005 s 17(3)\ns 19\namended by 7/1978 s 4\n1.6.1978\n\namended by 4/1981 s 4\n\nsubstituted by 105/1985 s 6\ns 19(2)\namended by 59/1995 s 10(a)\ns 19(2a)\ninserted by 59/1995 s 10(b)\n\namended by 43/2005 s 18\ns 19(2b)\ninserted by 59/1995 s 10(b)\ns 19(4)\namended by 21/1989 s 7\ns 19A\ninserted by 59/1995 s 11\ns 19A(3)\namended by 21/2003 s 4\n17.8.2003\ns 19A(4)\ninserted by 43/2005 s 19\ns 20\n\ns 20(1)\namended by 43/2005 s 20(1)\ns 20(2)\ndeleted by 43/2005 s 20(2)\nPt 4 Div 2\n\ns 21\n\ns 21(1)\namended by 105/1985 s 7(a)\n\namended by 21/1989 s 8(a)\n\namended by 59/1995 s 12(a)\n\namended by 43/2005 s 21(1)\ns 21(1a)\n\nsubstituted by 59/1995 s 12(b)\n\namended by 43/2005 s 21(2)\ns 21(1b)\n\namended by 21/1989 s 8(b)\n\nsubstituted by 59/1995 s 12(b)\ns 21(1c)\n\namended by 21/1989 s 8(c)\n\namended by 59/1995 s 12(c)\ns 21(2)\namended by 105/1985 s 7(c)\n\namended by 21/1989 s 8(d)\ns 21(3)\nsubstituted by 105/1985 s 7(d)\n\ndeleted by 59/1995 s 12(d)\ns 21A\namended by 4/1981 s 5\n\namended by 59/1995 s 13\n\namended by 43/2005 s 22\ns 21AA—see s 23AA\n\nPt 4 Div 2A\ninserted by 43/2005 s 24\ns 21AC\n\nco-contribution component\ninserted by 79/2025 s 14\nGovernment-funded component\namended by 15/2010 s 16(1)\nmember-funded component\namended by 15/2010 s 16(2)\ns 21ACA\ninserted by 79/2025 s 15\ns 21AD\n\ns 21AD(3)\namended by 79/2025 s 16\ns 21AF\n\ns 21AF(1)\namended by 79/2025 s 17(1)\n\namended by 79/2025 s 17(2)\ns 21AH\n\ns 21AH(1)\namended by 79/2025 s 18(1)\n\namended by 79/2025 s 19(1)\ns 21AH(2)\namended by 79/2025 s 19(2)\ns 21AH(2a)\ninserted by 79/2025 s 18(2)\ns 21AH(5)\namended by 79/2025 s 19(3)\ns 21AH(6)\ndeleted by 79/2025 s 18(3)\ns 21AHA\ninserted by 79/2025 s 20\ns 21AI\n\ns 21AI(1)\namended by 79/2025 s 21(1)\nF\namended by 79/2025 s 21(2)\nGCA\ndeleted by 79/2025 s 21(3)\ns 21AI(2)\nsubstituted by 79/2025 s 21(4)\ns 21AJ\ninserted by 79/2025 s 22\nPt 4 Div 2B\ninserted by 79/2025 s 23\nPt 4 Div 3\n\nheading\nsubstituted by 43/2005 s 25\ns 21B\ninserted by 59/1995 s 14\n\ndeleted by 8/1999 s 5\ns 22\namended by 4/1981 s 6\n\namended by 21/1989 s 9\n\nsubstituted by 18/1992 s 3\ns 22(1)\namended by 59/1995 s 15(a)—(c)\n\namended by 8/1999 s 6\n\namended by 43/2005 s 26\ns 22(2) and (3)\ndeleted by 59/1995 s 15(d)\ns 22A\ninserted by 59/1995 s 16\ns 22A(1)\namended by 43/2005 s 27(1), (2)\ns 22A(2)\nsubstituted by 8/1999 s 7(a)\n\namended by 43/2005 s 27(3), (4)\ns 22A(2a)\ninserted by 8/1999 s 7(a)\ns 22A(4)\nsubstituted by 8/1999 s 7(b)\n\namended by 43/2005 s 27(5)\ns 22A(4a)\n\namended by 43/2005 s 27(6)\ns 22A(4b)\ns 22A(4c)\n\namended by 43/2005 s 27(7)\ns 22A(5)\namended by 21/2003 s 5\n17.8.2003\ns 22A(5a)\ninserted by 8/1999 s 7(c)\n\namended by 43/2005 s 27(8)\ns 23 before substitution by 43/2005\n\namended by 21/1989 s 10\ns 23\nsubstituted by 43/2005 s 28\ns 23(1)\namended by 15/2010 s 17(1)—(4)\ns 23(2a)\ninserted by 15/2010 s 17(5)\ns 23AA\ns 21AA inserted by 23/1999 s 4\n\ns 21AA redesignated as s 23AA by 43/2005 s 23(5)\ns 23AA(1)\namended by 43/2005 s 23(1)\ns 23AA(3)\namended by 43/2005 s 23(2), (3)\ns 23AA(8)\n\ndeferred superannuation contributions surcharge\ndeleted by 43/2005 s 23(4)\nss 23AAB\ns 23AAC\ns 23AAC(2)\namended by 79/2025 s 24(1)\ns 23AAC(3)\namended by 79/2025 s 24(2), (3)\ns 23AAC(4)\namended by 79/2025 s 24(4)—(7)\ns 23AAC(6)\namended by 79/2025 s 24(8), (9)\ns 23AAD\ns 23AAE\ninserted by 18/2014 s 3\ns 23AAE(1)\namended by 79/2025 s 25\ns 23AAF\ninserted by 79/2025 s 26\ns 23AAG\ninserted by 79/2025 s 27\nPt 4AA\ninserted by 79/2025 s 28\nPt 4A\ninserted by 49/2003 s 6\ns 23B\n\nSIS Act\ndeleted by 43/2005 s 30\ns 23C before deletion by 37/2012\n\ns 23C(1)\namended by 43/2005 s 31\ns 23C\ndeleted by 37/2012 s 10\ns 23D\n\ns 23D(1)\namended by 43/2005 s 32\ns 23E\n\ns 23E(2)\namended by 43/2005 s 33(1)\ns 23E(3)\namended by 43/2005 s 33(2)\ns 23E(4)\ninserted by 43/2005 s 33(3)\ns 23F\n\ns 23F(2)\namended by 37/2012 s 11\ns 23J\nsubstituted by 43/2005 s 34\nPt 5\n\nPt 5 Div 1\n\ns 24\n\ns 24(1)\n\namended by 59/1995 s 17\n\namended by 43/2005 s 35\ns 24(2)\namended by 112/1978 s 9(a), (b)\n\namended by 4/1981 s 7\ns 24(3)\ninserted by 112/1978 s 9(c)\n\namended by 18/1982 s 5(a), (b)\n\namended by 105/1985 s 8(a), (b)\ns 24(4)\ninserted by 112/1978 s 9(c)\n\nsubstituted by 105/1985 s 8(c)\n\namended by 21/1989 s 11\n\namended by 69/1992 s 20\ns 24(5)\ninserted by 18/1982 s 5(c)\n\ndeleted by 105/1985 s 8(c)\ns 25\n\ns 25(1)\ns 25 amended and redesignated as s 25(1) by 112/1978 s 10\n\namended by 4/1981 s 8(a)\n\namended by 59/1995 s 18(a)\n\namended by 43/2005 s 36\ns 25(2)\ninserted by 112/1978 s 10(b)\ns 25(3)\ninserted by 4/1981 s 8(b)\n\ndeleted by 59/1995 s 18(b)\ns 25A\ns 25A(1)\namended by 43/2005 s 37\ns 25B\ns 25B(1)\namended by 43/2005 s 38\ns 25C\ns 25C(2)\ndeleted by 43/2005 s 39\ns 26AAA\ninserted by 49/2003 s 7\nPt 5 Div 1A\ninserted by 59/1995 s 20\nPt 5 Div 2\n\ns 26AAB\ninserted by 43/2005 s 40\ns 26A\ninserted by 4/1981 s 9\n\namended by 59/1995 s 21\ns 27\namended by 4/1981 s 10\ns 29\n\ns 29(1)\namended by 4/1981 s 11\ns 30\nsubstituted by 105/1985 s 9\n\namended by 21/1989 s 12\nPt 5A\ninserted by 18/1992 s 4\n\nheading substituted by 43/2005 s 41\ns 31A\n\ns 31A(1)\namended by 59/1995 s 22(a)\n\namended by 43/2005 s 42\ns 31A(2)\nsubstituted by 59/1995 s 22(b)\ns 31A(3)\ndeleted by 59/1995 s 22(b)\nPt 6\n\ns 34\n\namended by 21/1989 s 13\ns 35\n\namended by 69/1992 s 21\n\nsubstituted by 59/1995 s 23\ns 35(1)\nsubstituted by 20/1998 s 5(a)\n\nsubstituted by 40/2001 s 7(a)\ns 35(3)\namended by 20/1998 s 5(b)\n\nsubstituted by 40/2001 s 7(b)\ns 35(4)\nsubstituted by 20/1998 s 5(c)\n\namended by 40/2001 s 7(c)\ns 35(5)\ninserted by 20/1998 s 5(c)\n\namended by 40/2001 s 7(d), (e)\ns 35(6)\ninserted by 20/1998 s 5(c)\n\nsubstituted by 40/2001 s 7(f)\nPt 6A\ninserted by 59/1995 s 24\n\ndeleted by 43/2005 s 43\nPt 7\n\ns 36 before deletion by 43/2005\n\ns 36(1)\namended by 21/1989 s 14(a)\ns 36(3)\namended by 21/1989 s 14(b)\ns 36(4)\n\nprescribed amount\namended by 105/1985 s 10(a), (b)\ns 36(4a)—(4c)\ninserted by 4/1981 s 12(a)\n\ndeleted by 18/1982 s 6(a)\ns 36(6)\ninserted by 112/1978 s 11\n\nsubstituted by 4/1981 s 12(b)\n\namended by 18/1982 s 6(b)\n\namended by 21/1989 s 14(c)\n\namended by 59/1995 s 25(a), (b)\ns 36(7)\ninserted by 4/1981 s 12(b)\ns 36(7a)\ninserted by 105/1985 s 10(c)\n\ns 36(7b)\ninserted by 105/1985 s 10(c)\n\namended by 21/1989 s 14(d), (e)\ns 36(8)\ninserted by 18/1982 s 6(c)\n\namended by 105/1985 s 10(d)\n\namended by 21/1989 s 14(f)—(h)\ns 36(9)\ninserted by 18/1982 s 6(c)\n\namended by 21/1989 s 14(i)\ns 36(10)\ninserted by 59/1995 s 25(c)\ns 36\ndeleted by 43/2005 s 44\ns 36\ninserted by 15/2010 s 18\n1.7.2011\ns 36A\ninserted by 59/1995 s 26\ns 36A(1)\namended by 79/2025 s 29(1)\ns 36A(4)\namended by 79/2025 s 29(2), (3)\ns 36A(5)\namended by 79/2025 s 29(4)\ns 36B\ninserted by 59/1995 s 26\ns 36B(1)\namended by 43/2005 s 45(1)\ns 36B(2)\namended by 43/2005 s 45(2)\ns 36B(3)\namended by 43/2005 s 45(3)\ns 37\n\ns 37(1)\namended by 18/1992 s 5\ns 37(3)—(5)\ninserted by 43/2005 s 46\ns 39\nsubstituted by 21/1989 s 15\n\nsubstituted by 25/1997 s 6\n24.4.1997\ns 39(2)\nsubstituted by 8/1999 s 8\ns 39A\ninserted by 112/1978 s 12\n\ninserted by 49/2003 s 8\ns 40\n\ns 40(1)\ns 40 redesignated as s 40(1) by 49/2003 s 9\ns 40(2)\ninserted by 49/2003 s 9\ns 40(3)—(6)\ninserted by 79/2025 s 30\nSch 1\n\ninserted by 21/1989 s 16\n\ndeleted by 8/1999 s 9\n\ninserted by 43/2005 s 47\nSch 2\namended by 105/1985 s 11\nSch 3\ninserted by 59/1995 s 27\nTransitional etc provisions associated with Act or amendments\nStatutes Amendment (Division of Superannuation Interests under Family Law Act) Act 2003\n1—Interpretation\nIn this Schedule—\nrelevant Act means an Act amended by this Act;\nrelevant authority means—\n\t(a)\tthe Police Superannuation Board; or\n\t(b)\tthe South Australian Parliamentary Superannuation Board; or\n\t(c)\tthe South Australian Superannuation Board; or\n\t(d)\tthe Treasurer.\n2—Prior action\nAny step taken by a relevant authority before a section of this Act is brought into operation that corresponds to a step that may be taken by the relevant authority under a relevant Act after this Act is brought into operation will be taken to be valid and effectual for the purposes of a relevant Act as if it had been taken after the commencement of this Act.\n3—Instruments\nAny splitting instrument, or other instrument, lodged with a relevant authority before the commencement of this Act may take effect for the purposes of a relevant Act after the commencement of this Act.\n4—Other matters\n\t(1)\tThe Governor may, by regulation, make additional provisions of a saving or transitional nature consequent on the enactment of this Act.\n\t(2)\tA provision of a regulation under subclause (1) may, if the regulation so provides, take effect from the commencement of this Act or from an earlier day, but not before 28 December 2002.\n\t(3)\tTo the extent to which a provision takes effect under subclause (2) from a day earlier than the day of the regulation's publication in the Gazette, the provision does not operate to the disadvantage of a person by—\n\t(4)\tThe Acts Interpretation Act 1915 will, except to the extent of any inconsistency with the provisions of this Schedule (or regulations made under this Schedule), apply to any amendment effected by this Act.\nParliamentary Superannuation (Scheme for New Members) Amendment Act 2005, Sch 1—Transitional provisions\n1—Continuity of entitlements\n\t(1)\tIn this clause—\nprincipal Act means the Parliamentary Superannuation Act 1974.\n\t(2)\tA person who was, immediately before the commencement of this clause, an old scheme member pensioner under the principal Act will continue as a PSS 1 member pensioner.\n\t(3)\tA person who was, immediately before the commencement of this clause, a new scheme member pensioner under the principal Act will continue as a PSS 2 member pensioner.\n\t(4)\tA reference in the principal Act (as amended by this Act) to a former PSS 1 member will be taken to include a reference to a former old scheme member under the principal Act immediately before the commencement of this clause.\n\t(5)\tA reference in the principal Act (as amended by this Act) to a former PSS 2 member will be taken to include a reference to a former new scheme member under the principal Act immediately before the commencement of this clause.\n\t(6)\tA reference in the principal Act (as amended by this Act) to a deceased PSS 1 or PSS 2 member will be taken to include a reference to a deceased old scheme member or a deceased new scheme member (as the case requires) under the principal Act immediately before the commencement of this clause.\n2—Other provisions\n\t(1)\tThe Governor may, by regulation, make additional provisions of a saving or transitional nature consequent on the enactment of this Act.\n\t(2)\tA provision of a regulation made under subclause (1) may, if the regulation so provides, take effect from the commencement of this Act or from a later day.\n\t(3)\tTo the extent to which a provision takes effect under subclause (2) from a day earlier than the day of the regulation's publication in the Gazette, the provision does not operate to the disadvantage of a person by—\n\t(4)\tThe Acts Interpretation Act 1915 will, except to the extent of any inconsistency with the provisions of this Schedule (or regulations made under this Schedule), apply to any amendment effected by this Act.\nStatutes Amendment (Domestic Partners) Act 2006\n161—Transitional provision\nAn amendment made by a provision of this Act to a provision of the Parliamentary Superannuation Act 1974 that relates to the payment of a pension, lump sum or other benefit to a person on the death of a member, or former member, applies only if the death occurs after the commencement of the amendment.\nStatutes Amendment (Members' Benefits) Act 2010, Sch 1—Transitional provisions\n1—Member contributions—Parliamentary Superannuation Act 1974\n\t(1)\tIf a member of Parliament was, immediately before the commencement of section 13, making contributions to the Treasurer at a rate of 4.5% of salary on the basis of an election made by the member under section 14B(1) or (2) of the Parliamentary Superannuation Act 1974—\n\t(a)\tthe member will be taken to have made an election under section 14B(2) of that Act, on the day of that commencement, to vary the rate of contribution to 4% of salary; and\n\t(b)\tthe variation will operate on and from the first day of the month following the month in which that commencement occurs.\n\t(2)\tIn this clause—\nsalary, in relation to a member, means the combined value of the basic and additional salary (if any) payable to the member.\n2—Increased Government contribution—Parliamentary Superannuation Act 1974\n\t(1)\tWithin 14 days after the relevant day—\n\t(a)\tthe Treasurer must pay the relevant amount into the PSS 3—Government Contributions Division of the Parliamentary Superannuation Fund; and\n\t(b)\ta PSS 3 member's Government contribution account must be credited with an amount equivalent to the component of the relevant amount attributable to the salary paid to the member in the relevant period.\n\t(2)\tNo interest is to be taken to have accrued in relation to an amount referred to in subclause (1) before the day on which the relevant amount is paid into the PSS 3—Government Contributions Division of the Parliamentary Superannuation Fund.\n\t(3)\tFor the purposes of determining the amount payable by the Treasurer under the Parliamentary Superannuation Act 1974 in respect of a prescribed PSS 3 member following the election for the Parliament of this State that took place on 20 March 2010, section 14C of the Parliamentary Superannuation Act 1974 is to be taken to have operated as if it had not been amended by section 14(1) and (2) of this Act.\n\t(4)\tIn this clause—\nprescribed PSS 3 member means a PSS 3 member who sought to be, but was not, elected at the election for the Parliament of this State that took place on 20 March 2010;\nPSS 3 means the scheme of superannuation known as PSS 3 under the Parliamentary Superannuation Act 1974;\nPSS 3 member means a member of PSS 3 under the Parliamentary Superannuation Act 1974, other than a person who is only a member of PSS 3 in order to establish—\n\t(a)\ta rollover account under section 7F of that Act; or\n\t(b)\ta Government contribution account under section 7G of that Act,\n(or both);\nrelevant amount means the amount of the difference between—\n\t(a)\tthe amount paid by the Treasurer into the PSS 3—Government Contributions Division of the Parliamentary Superannuation Fund under section 14C of the Parliamentary Superannuation Act 1974 in respect of the relevant period before the relevant day; and\n\t(b)\tthe total amount payable by the Treasurer into the PSS 3—Government Contributions Division of the Parliamentary Superannuation Fund under section 14C of the Parliamentary Superannuation Act 1974 in respect of the relevant period as a consequence of the amendments to that section made by section 14(1) and (2) of this Act;\nrelevant day means the last day of the month in which this Act is assented to by the Governor;\nrelevant period means the period commencing on 20 March 2010 and ending on the relevant day;\nsalary means basic salary and additional salary (if any) (within the meaning of the Parliamentary Superannuation Act 1974).\nHistorical versions\n*Retrospective amendment not included in Reprints 10—13 (see 43/2005)\n\nReprint —1.9.1986\n\nReprint No 1—15.11.1991\n\nReprint No 2—7.5.1992\n\nReprint No 3—10.12.1992\n\nReprint No 4—24.8.1995\n\nReprint No 5—24.4.1997\n\nReprint No 6—2.4.1998\n\nReprint No 7—18.3.1999\n\nReprint No 8—1.4.1999\n\nReprint No 9—1.1.2002\n\nReprint No 10—3.7.2003*\n\nReprint No 11—31.7.2003*\n\nReprint No 12—17.8.2003*\n\nReprint No 13—18.12.2003*\n\n18.12.2003—substituted\n\n20.3.2010 (electronic only)\n\n1.7.2011\n\n","sortOrder":21}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Unable to assess scope — no legislative content was available for analysis. The submitted text is a website error page, not the Parliamentary Superannuation Act 1974."},"complexity_factors":["No legislative text was provided — the submission contains only a website error page","Cannot assess complexity without access to the actual Act","The 404 error suggests a broken link following a website migration, not a complexity factor of the law itself"],"plain_english_summary":"## ⚠️ Content Unavailable\n\nThe legislation content you've submitted is **not actually the text of the Parliamentary Superannuation Act 1974**. Instead, what has been provided is a **404 \"Page Not Found\" error page** from the South Australian legislation website (legislation.sa.gov.au).\n\nThis means the actual legal text of the Act could not be retrieved — likely because a broken or outdated hyperlink was used following a website update on **24 March 2026**.\n\n### What to do:\n- Visit [legislation.sa.gov.au](https://www.legislation.sa.gov.au) directly and search for the **Parliamentary Superannuation Act 1974**\n- Update any bookmarks or links created before 24 March 2026\n- Report errors to **OPCWeb@sa.gov.au**\n\nNo legal analysis can be provided without the actual legislative text."},"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"Mechanically, the Act has broadened and shifted scope since its original 1974 enactment. The current text preserves legacy defined‑benefit arrangements for earlier cohorts (PSS 1 and PSS 2) while adding an account‑based, modern superannuation scheme for later entrants (PSS 3) with rollovers, portability, co‑contribution accounts and insurance provisions (ss 7C–7D, ss 21AB–21AF, ss 13A–13D). The Fund and Fund management arrangements are formalised (s 13), and the Treasurer’s funding responsibility and interaction with taxation and surcharge mechanisms are codified (ss 13(4), 23AA–23AAC, 23AAE). The Act now expressly implements Family Law splitting procedures to create non‑member spouse interests and to interact with Commonwealth regulations (Part 4A, ss 23A–23L). These are mechanical expansions and alignments with Commonwealth superannuation and family law frameworks rather than simple continuity of the original 1974 pension scheme."},"complexity_factors":["Three coexisting schemes (PSS 1, PSS 2, PSS 3) with different benefit models and transition rules (ss 7C–7D)","Detailed interaction with Commonwealth laws (SIS Act, Family Law Act and Commonwealth regulations) requiring cross‑jurisdictional compliance (ss 21ACA(3), 23K, 40(2), definition references)","Multiple account types and accounting rules (member contribution, Government contribution, rollover, co‑contribution, spouse accounts) with specified crediting and debiting mechanics (ss 13A–13D, 14D)","Significant administrative discretion for the Board to determine rates of return, charges, investment nomination terms and procedural rules (ss 10(4), 11A, 13B(1)–(4), 13AB(3), 14D(3), 14D(4), 14D(7))","Complex eligibility, timing and evidentiary rules for retirement, involuntary retirement, invalidity, early release and insurance (ss 6, 16–19, 21AG, 21AH, 21ACA)","Extensive commutation, valuation and actuarial processes with prescribed formulas and schedules plus Treasurer/actuary roles (ss 17, 17A, 21, 23AA(6), 23AAB(6), Schedules 2–3)","Family law splitting implementation with different outcomes depending on growth/payment phase and multiple election pathways (Part 4A, ss 23D–23I)","Multiple temporal limits, irrevocable elections, and detailed transitional/amendment history that affect legal character of entitlements (e.g. ss 7E(8), 21(1c), legislative history)"],"plain_english_summary":"What this law does (mechanically)\n\n- Establishes a parliamentary superannuation framework and three membership schemes (called PSS 1, PSS 2 and PSS 3) that determine which rules apply to a person based on when they first became a member of Parliament (ss 7C–7D).\n- Creates the South Australian Parliamentary Superannuation Board (the Board) to run the scheme (s 8), and sets up the Parliamentary Superannuation Fund to hold assets (s 13). The Superannuation Funds Management Corporation of South Australia manages the Fund (s 13(3)).\n- Requires members to make contributions (PSS 1/2: fixed percentages; PSS 3: elected percentage or additional monetary contributions) and requires the Treasurer to make government/employer contributions for PSS 3 members (ss 14A–14C, 14D).\n- Creates and maintains specific accounts for each member (contribution accounts, Government contribution accounts for PSS 3 members, rollover accounts, and co‑contribution accounts) and prescribes how they are credited, debited and adjusted for investment returns (ss 13A–13D, 13AB, 13B, 14D).\n- Sets out when and how former members become entitled to pensions or lump sums, how pensions are calculated, how pensions may be commuted to lump sums, and limits and indexation arrangements (Parts 4 and 6; e.g. ss 16–21, 35; Schedules 2–3).\n- For PSS 3 members, specifies modern superannuation-style rules for benefits, preservation, rollovers to other complying funds, early access for hardship/compassionate grounds, retirement and invalidity/death insurance and income protection (ss 21AB–21AQ, 21AD–21AH, 21AI, 21AK–21AM).\n- Provides for spouse members created by contribution‑splitting, spouse accounts, portability and spouse benefits (Part 4AA: ss 23AAH–23AAO).\n- Implements Family Law splitting of superannuation interests: the Board must accept splitting instruments, create non-member spouse interests and give effect to payment splits, subject to Commonwealth rules (Part 4A: ss 23A–23L).\n- Establishes administrative procedures: Board meetings, delegation, reporting, ability to fix administrative charges, confidentiality and powers to obtain information (ss 9–12, 11A, 13B(3), 13AB(3), 36B, 39A).\n- Limits publication in court proceedings about putative‑spouse declarations and makes improper publication an offence (ss 7A–7B).\n\nWho it affects\n\n- Primary: current and former members of the South Australian Parliament (members participating in PSS 1/2/3) and their eligible spouses and children (definition and entitlements in Parts 4 and 5).\n- Secondary: the Treasurer and the Crown (who provide government/employer contributions and appropriations—ss 13(4), 39), the South Australian Parliamentary Superannuation Board (ss 8–12), the Superannuation Funds Management Corporation (s 13(3)), and legal and actuarial professionals involved in determinations under the Act.\n- Tertiary: complying superannuation funds and RSAs that receive rollovers (ss 7E, 13C, 23AAG), the Commissioner of Taxation (interaction for tax and surcharge matters—see ss 23AA–23AAC, 23AAE), and non‑member spouses in family law splits (Part 4A).\n\nWhy it matters (stated purpose and mechanical testing of that purpose)\n\n- The Act’s stated purpose in Part 4A is to facilitate division of parliamentary superannuation interests under the Commonwealth Family Law Act (s 23A). Mechanically, it does so by requiring the Board to accept and implement splitting instruments and by prescribing how to value and pay non‑member spouse interests (ss 23D–23I). The law therefore integrates state parliamentary superannuation with Commonwealth family law procedures.\n\n- The Act also modernises parliamentary superannuation mechanics for newer members through PSS 3 to align with contemporary superannuation rules (e.g. preservation, rollovers, SIS regulation references, insurance and portability—see ss 21AB, 21AD–21AF, 21AI, 23AAG). Mechanically this shifts some decision‑making and choice to members (e.g. investment class nominations s 13B(2a); electing to transfer to a complying fund s 7E) while preserving defined‑benefit style pensions for earlier cohorts (PSS 1 and PSS 2: Parts 4 and 5).\n\nCosts, who pays and incentives\n\n- Who pays: members fund part of benefits through compulsory payroll contributions (ss 14A–14B). The Treasurer (i.e. the State) pays the government/employer component into the Fund and appropriates money from the Consolidated Account or special deposit accounts to meet liabilities (s 13(4); s 39). Tax administration and surcharge payments are coordinated with the Commissioner of Taxation (ss 23AA–23AAC, 23AAE).\n\n- Concentrated benefits / diffuse costs: benefits and pensions accrue directly to individual members, spouses or estates; the cost of the government/employer component and any shortfalls are met by the Treasurer from public funds (s 13(4), s 39). That creates a mechanical transfer of fiscal risk to the Crown for employer‑funded components.\n\n- Incentives created by mechanics:\n  - Contribution and government matching rules (ss 14A–14C, 14D) affect the trade‑off between present salary and future benefit accruals; PSS 3 members can choose contribution rates and, in some cases, investment classes (s 14B(1); s 13B(2a), s 14D(4)), which shifts investment and longevity risks onto account balances and individual choice rather than a pure defined‑benefit promise. \n  - Options to roll benefits into other complying funds (s 7E, s 23AAG) create substitutability with private superannuation providers and allow members to take funds outside the parliamentary scheme, subject to the Board’s conditions.\n  - Commutation rules (ss 21, 26AA and Schedules 2–3) allow conversion of pensions into lump sums under specified limits, creating trade‑offs between secure periodic income and immediate liquidity.\n\nTrade‑offs, compliance burden and discretion\n\n- Trade‑offs: the Act balances legacy defined‑benefit entitlements (PSS 1/2) with more flexible, account‑based arrangements for later entrants (PSS 3). That changes who bears investment and longevity risk: earlier cohorts retain formulaic pensions (ss 16–17A); PSS 3 members have account balances, preservation and portability rules (ss 21AB–21AF).\n\n- Compliance burden on members and others:\n  - Time‑limited elections or claims (for example, elections to transfer schemes under s 7E, commutation notices within statutory periods under s 21(1c), and claims for invalidity under s 21AG(4)) require prompt action by members.\n  - Applications and evidentiary requirements for invalidity/death insurance and hardship/compassionate releases involve medical or other supporting evidence (ss 21ACA(6), 21AG(2)–(3), 21AH(4)).\n  - Family law splitting requires the Board to process splitting instruments and create non‑member spouse interests; fees may be charged and recovered from accounts (Part 4A; ss 23E, 23L).\n\n- Bureaucratic discretion and implementation risk:\n  - The Board has significant operational discretion: setting procedures, determining rates of return to credit or debit member accounts, fixing administrative charges, permitting nominations of investment classes, and delegating powers (ss 10(4), 13B(1)–(4), 13AB(3), 14D(3)–(8), 11A). Those discretions determine the practical balance between members' account values and the Fund’s investment outcomes.\n  - Actuarial and Treasurer determinations underpin commutation factors and valuation of liabilities (see ss 23AA(6), 23AAB(6), s 13(4a)), so expert judgments affect both benefit amounts and the public funding requirement.\n  - Interaction with Commonwealth legislation (SIS Act, Family Law Act and related regulations) introduces compliance and timing constraints and may require the Board to modify operation to remain compatible (ss 13B(2), 21ACA(3), 23K, 40(2)).\n\nEffects on private enterprise and market choices\n\n- Limited direct effect on competition, prices or everyday private business: the Act governs public parliamentary superannuation arrangements and is primarily an intra‑government and member relationship.\n\n- Mechanisms that touch private sector activity:\n  - PSS 3 members may elect to transfer their parliamentary superannuation to other complying funds or RSAs (ss 7E, 23AAG), which creates a channel by which private superannuation providers can receive funds from members. That is a mechanical substitution possibility for members who prefer private fund arrangements.\n  - The Board can roll over, transfer, or accept rollovers from other funds (ss 13C, 23H), which requires operational interface with private superannuation administrators.\n  - The Act authorises the Board to make payments to the Commissioner of Taxation to facilitate tax liabilities and Division 293 tax payments (ss 23AAE, 23AAF), which mechanically coordinates with federal tax collection processes.\n\nOther operational points worth noting (mechanical, source‑grounded)\n\n- Investment returns and account adjustments may be positive or negative and the Board must explain material deviations between determined rates and Fund returns in its annual report (s 13B(1), (3)).\n- Pensions are indexed to movements in the Adelaide All Groups CPI on a six‑monthly cycle (s 35).\n- Confidentiality and strict limits on public disclosure of information about putative‑spouse proceedings exist; offence penalties are prescribed (ss 7B, 39A).\n\nSummary statement of who pays, who decides, and likely behaviour changes\n\n- Who pays: members pay part (payroll contributions under ss 14A–14B); the State (Treasurer) pays employer government contributions and meets Fund shortfalls via appropriations (s 13(4); s 39).\n- Who decides: the Board operates and administers accounts, sets certain charges and procedures and makes discretionary determinations about rates of return, investment classes, and eligibility for some benefits (ss 8–12, 13B, 13AB, 14D), while the Treasurer and actuaries set or recommend commutation factors and contribute funding (ss 21AA, 13(4a)).\n- Behaviour change likely from mechanics: members face explicit choices (contribution rates, election to leave PSS 3 for another complying fund within defined periods s 7E, investment class nominations s 13B(2a)), and may move funds to private superannuation providers; the State retains fiscal exposure for the employer component.\n\nKey source references: Part 1 definitions and scheme allocation (ss 5, 7C–7D), Board and Fund establishment (ss 8, 13), member/account mechanics and contributions (ss 13A–13D, 14A–14D), PSS 3 benefit rules (ss 21AB–21AJ), family law and splitting instruments (Part 4A), indexation (s 35), confidentiality and offences (ss 7B, 39A)."},"kimi_summary":{"_metrics":{"completionTokens":1067},"content_quality":"ok","complexity_score":9,"scope_assessment":{"changed":true,"description":"The legislation has grown substantially beyond its original 1974 purpose of providing a single parliamentary superannuation scheme. Through numerous amendments (particularly in 1995, 2005, and ongoing changes through 2025), it now encompasses: three distinct schemes with complex interaction rules; detailed family law splitting provisions; spouse member accounts; income protection insurance; disability pensions; Commonwealth tax compliance mechanisms; and portability to external funds. The 2005 amendments alone added PSS 3, rollover accounts, co-contributions, and salary sacrifice provisions — transforming a relatively straightforward defined-benefit pension scheme into a multi-layered accumulation scheme with hybrid elements."},"complexity_factors":["Three parallel superannuation schemes (PSS 1, PSS 2, PSS 3) with different rules, contribution rates, and benefit structures operating simultaneously","Extensive cross-referencing between schemes — members can belong to multiple schemes simultaneously in certain circumstances (sections 7F, 7G)","47+ defined terms in the interpretation section, many with nested definitions and conditional logic","Complex formulas for calculating pensions, including multiple variables for additional salary, prescribed offices, and service periods (sections 17, 17A)","Detailed family law provisions (Part 4A) requiring interaction with Commonwealth Family Law Act 1975 and associated regulations","Numerous transitional provisions and savings clauses from multiple amending Acts spanning 1974–2025","Nested exceptions and conditions throughout — for example, invalidity benefits have 3-year waiting periods with 4 separate exceptions (section 21AG(3))","Multiple account types for PSS 3 members (contribution, rollover, Government contribution, co-contribution, spouse accounts) with different rules for each","Preservation rules with age-based triggers (55, 60, 65, 70) and conditions for early release","Interaction with Commonwealth tax legislation (Superannuation Contributions Tax Act, SIS Act, Taxation Administration Act) requiring compliance with federal standards"],"plain_english_summary":"**What this Act does:**\n\nThis is South Australia's **Parliamentary Superannuation Act 1974**, which sets up retirement savings (superannuation) for members of the South Australian Parliament. It creates three separate schemes that operate side-by-side, depending on when a politician was first elected.\n\n**The three schemes:**\n\n- **PSS 1** — for politicians who entered Parliament **before 1995**. This is a generous defined-benefit pension scheme where retired members receive a lifetime pension based on their final salary and years of service (up to 75% of salary).\n\n- **PSS 2** — for politicians who entered between **1995 and 2005**. Similar to PSS 1 but with some modifications, including reduced benefits and stricter rules.\n\n- **PSS 3** — for politicians who entered **from 2005 onwards**. This is an accumulation-style scheme more like standard superannuation: members and the government both contribute to individual accounts, which grow with investment returns. Benefits depend on how much is in the account at retirement.\n\n**Key features:**\n\n- **Contributions:** PSS 1 and PSS 2 members pay 11.5% of salary (dropping to 5.75% on basic salary after 20 years). PSS 3 members choose their contribution rate.\n\n- **Government contributions:** The government contributes to PSS 3 members' accounts and fully funds the pension liabilities for PSS 1 and PSS 2.\n\n- **Benefits on retirement:** PSS 1 and PSS 2 provide lifetime pensions. PSS 3 provides lump sums or preserved benefits depending on age at retirement.\n\n- **Death and invalidity cover:** PSS 3 includes insurance-style benefits for death or permanent incapacity. PSS 1 and PSS 2 have spouse pensions and child benefits.\n\n- **Family law:** The Act includes detailed rules for splitting superannuation interests when relationships break down.\n\n- **Spouse members:** PSS 3 allows politicians to split contributions with their spouse, who can have their own account in the scheme.\n\n**Who it affects:**\n\nCurrent and former members of the South Australian Parliament, their spouses, children, and in some cases their estates. The Board (made up of the President of the Legislative Council, the Speaker of the House of Assembly, and a government appointee) administers the schemes.\n\n**Why it matters:**\n\nThis Act governs how South Australian politicians save for retirement. The three-tiered structure reflects a shift over time from very generous defined-benefit pensions (PSS 1 and PSS 2) toward a more sustainable, contribution-based system (PSS 3) that aligns better with community expectations for public sector superannuation."}},"importantCases":[],"_links":{"self":"/api/acts/parliamentary-superannuation-act-1974","history":"/api/acts/parliamentary-superannuation-act-1974/history","analysis":"/api/acts/parliamentary-superannuation-act-1974/analysis","conflicts":"/api/acts/parliamentary-superannuation-act-1974/conflicts","importantCases":"/api/acts/parliamentary-superannuation-act-1974/important-cases","documents":"/api/acts/parliamentary-superannuation-act-1974/documents"}}