{"id":"police-superannuation-act-1990","name":"Police Superannuation Act 1990","slug":"police-superannuation-act-1990","collection":"act","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":106298,"registerId":"sa-police-superannuation-act-1990-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"Part 1—Preliminary\n1—Short title\nThis Act may be cited as the Police Superannuation Act 1990.\n4—Interpretation\n\t(1)\tIn this Act, unless the contrary intention appears—\nactual or attributed salary—see subsections (3), (4) and (5);\nactuary means a Fellow or Accredited Member of the Institute of Actuaries of Australia;\nadjusted salary in relation to a contributor as at a particular time means—\n\t(a)\twhere the contributor has been employed on a full-time basis throughout his or her contribution period—the contributor's actual or attributed salary as at that time;\n\t(b)\twhere the contributor has been employed on a part-time basis over the whole or any part of his or her contribution period—the contributor's actual or attributed salary as at that time reduced to reflect the extent of the contributor's employment over the contribution period expressed as a proportion of full-time employment;\nthe Board means the Police Superannuation Board;\nco-contribution means a payment made 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;\nthe Commissioner means the Commissioner of Police;\nthe Commonwealth Act means the Superannuation Guarantee (Administration) Act 1992 of the Commonwealth;\nthe Consumer Price Index means the Consumer Price Index (All groups index for Adelaide);\ncontribution month means a month of a contribution period and includes a contribution month credited or attributed to a contributor under this Act;\ncontribution period in relation to a contributor means a period or periods during which the contributor has contributed to the Scheme and includes—\n\t(a)\ta period falling wholly or partly before the commencement of this Act; and\n\t(b)\tcontribution months credited or attributed to the contributor under this Act;\ncontributor means a person who has made contributions pursuant to this Act or a corresponding previous enactment and includes a police officer or former police officer who has ceased making contributions unless his or her rights in relation to superannuation under this Act have been exhausted and no derivative rights exist in relation to that person under this Act, but does not include a police officer who is a police member or former police member of the Triple S scheme;\ndeferred superannuation contributions surcharge in relation to a contributor means the amount that the contributor is liable to pay the Commissioner of Taxation under section 15(6) of the Superannuation Contributions Tax Act;\ndependency in relation to a child means any period for which the child is an eligible child;\nthe Deputy Commissioner means the Deputy Commissioner of Police;\neligible child in relation to a deceased contributor means a child—\n\t(a)\twho is—\n\t(i)\ta child of the contributor; or\n\t(ii)\ta child in relation to whom the contributor had assumed parental responsibilities and who was cared for and maintained, wholly or in part, by the contributor up to the date of the contributor's death; and\n\t(b)\twho is—\n\t(i)\tunder the age of 16 years; or\n\t(ii)\tbetween the ages of 16 and 25 years and in full-time attendance at an educational institution recognised by the Board for the purposes of this definition;\nentitlement day means—\n\t(a)\tin relation to a contributor who becomes entitled to a pecuniary benefit under this Act—the day on which that entitlement arises;\n\t(b)\tin relation to a contributor whose employment is terminated by his or her death—the date of the contributor's death;\nthe Fund means the Police Superannuation Fund;\ninvalid pension means a pension payable on account of invalidity;\ninvalidity means physical or mental incapacity to carry out the duties of employment;\nmonth—see subsection (2);\nnotional salary in relation to a contributor whose employment has ceased temporarily or permanently (including a contributor who has died) means the salary (including an allowance for shift work determined by the Board) that the contributor would be receiving if he or she had continued in employment in the same position and at the same grade as were applicable immediately before the cessation of employment and, if the contributor was not in full-time employment immediately before cessation of employment, notional salary will be calculated on the basis of the contributor's average hours of employment (excluding overtime) over the last three years of his or her contribution period;\npensioner means a person who is entitled to a pension under this Act (including a person who qualifies for a pension but whose pension is under suspension);\npension period means the period over which a pension is paid;\npolice cadet or cadet means a person appointed under the Police Act 1952 to be a police cadet;\nputative spouse—see section 4A;\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 Police Pensions Act 1971;\nto retrench in relation to a contributor means to terminate the contributor's employment on the ground that work of the kind for which the contributor is qualified and suited is no longer available for the contributor;\nretrenchment pension means the pension payable to a contributor on account of retrenchment;\nsalary, in relation to a contributor who is employed pursuant to a contract under section 13 or section 16 of the Police Act 1998, means that proportion of the total remuneration package specified in the contract that has been prescribed by regulation for the purposes of this definition;\nsalary, in relation to a contributor who is not employed pursuant to a contract under section 13 or section 16 of the Police Act 1998, includes all forms of remuneration except—\n\t(a)\tremuneration related to overtime (other than such remuneration that is paid by way of an annual allowance);\n\t(b)\ta loading for shift work;\n\t(c)\ta leave loading;\n\t(d)\ta loading arising from the conditions under which work is performed;\n\t(e)\tallowances (unless declared by regulation to be a component of salary) for accommodation, travelling, subsistence or other expenses;\n\t(f)\tremuneration of a kind excluded by regulation from the ambit of this definition (and such a regulation may exclude remuneration of a particular kind for the purpose of calculating contributions but provide for its inclusion as a component of salary for the purpose of calculating benefits);\nthe Scheme means the scheme of superannuation established by this Act and (where the context admits) includes the scheme of superannuation established by a corresponding previous enactment;\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;\nSuperannuation Contributions Tax Act means the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 of the Commonwealth;\nthe Superannuation Funds Management Corporation of South Australia or the Corporation means the Superannuation Funds Management Corporation of South Australia continued in existence by the Superannuation Funds Management Corporation of South Australia Act 1995;\nsurcharge notice means a notice issued by the Commissioner of Taxation under section 15(7) of the Superannuation Contributions Tax Act;\nTribunal means the South Australian Civil and Administrative Tribunal established under the South Australian Civil and Administrative Tribunal Act 2013;\nTriple S scheme means the Southern State Superannuation Scheme established by the Southern State Superannuation Act 1994 and continued in existence by the Southern State Superannuation Act 2009.\n\t(2)\tWhere a period is to be expressed in months for the purpose of this Act, then, except where express provision is made to the contrary, only completed months will be taken into account and any remainder will be ignored.\n\t(3)\tSubject to this Act, contributions and benefits will be calculated in relation to a contributor as at a particular date on the basis of the highest level of salary received by the contributor in the highest grade achieved by the contributor in a permanent position in South Australia Police and—\n\t(a)\tfor the purpose of calculating benefits—\n\t(i)\tthe contributor's actual salary will be used if, at that date, it is at that level (or would be at that level except for a reduction for disciplinary reasons) and the contributor is in full time employment in that grade; or\n\t(ii)\tif, at that date, the contributor's salary is at a lower level (except for a reduction for disciplinary reasons) or the contributor is employed in a lower grade or on a part time basis, the salary that the contributor would have been receiving at that date if he or she had been employed on a full time basis in the highest grade achieved by the contributor and had been receiving salary at that level will be attributed to the contributor;\n\t(b)\tfor the purpose of calculating contributions—\n\t(i)\tthe contributor's actual salary will be used if, at that date, it is at that level (or would be at that level except for a reduction for disciplinary reasons) and the contributor is employed in that grade (whether on a full time or a part time basis); or\n\t(ii)\tif, at that date, the contributor's salary is at a lower level (except for a reduction for disciplinary reasons) or the contributor is employed in a lower grade, the salary that the contributor would have been receiving (for his or her hours of employment on that date) if he or she had been employed in the highest grade achieved by the contributor and had been receiving salary at that level will be attributed to the contributor.\n\t(3aa)\tIn the application of subsection (3)(a)(ii) and (3)(b)(ii) an automatic increment in the relevant salary that occurs after the contributor moves to a lower level of salary will be ignored.\n\t(3a)\tIn subsections (3) and (3aa)—\nautomatic increment in relation to salary means an increase in the salary that occurs automatically at the end of a specified period.\npermanent position in South Australia Police includes a position to which the contributor is appointed for a fixed term that is specified in the contract or instrument of appointment as being of one year or more.\n\t(4)\tSalary will not be attributed under subsection (3) in respect of a reduction in salary for disciplinary reasons.\n\t(5)\tWhere a contributor's salary is reduced for disciplinary reasons and is not reinstated before termination of the contributor's employment a salary will be attributed to the contributor in accordance with the following formula for the purpose of calculating benefits:\n\nWhere\nFS is the salary to be attributed to the contributor\nS1 is the salary that would have been the contributor's actual or attributed salary for the purpose of calculating benefits if the contributor's salary had not been reduced for disciplinary reasons\nS2 is the salary that would, but for this subsection, have been the contributor's actual or attributed salary for the purpose of calculating benefits\nCM is the number of contribution months comprising the contributor's contribution period\nX is the number of contribution months comprising that part, or those parts, of the contributor's contribution period during which the contributor's salary was reduced for disciplinary reasons.\n\t(6)\tFor the purposes of determining contributions and benefits the actual or attributed salary of a contributor who holds the rank of senior sergeant or a lower rank in South Australia Police will be increased by 11% if at any time during the contribution period the contributor was rostered to work on day, afternoon and night shifts, or on any two of those shifts, on a rotating basis.\n\t(6a)\tSubsection (6) does not apply in relation to a contributor who is employed on a permanent basis on special duties at a salary level greater than that payable to a senior sergeant.\n\t(6b)\tThe following provisions apply to the application of subsection (3) in relation to a contributor who has been seconded to another police force or police forces in Australia or in any other country:\n\t(a)\tif the contract under which the contributor is serving in the other police force is for a period of five years or more, the seconded position will be taken to be a permanent position in South Australia Police for the purpose of calculating contributions;\n\t(b)\tif the contributor has served under two or more contracts in the same or in two or more interstate or overseas police forces and the aggregate of the periods of those contracts is five years or more, the seconded positions will be taken to be permanent positions in South Australia Police for the purpose of calculating contributions (but contributions will only be calculated on that basis from the commencement of the contract that results in an aggregate period of five years or more);\n\t(c)\tif the contract under which the contributor served in the other police force was for a period of five years or more or if the contributor served under two or more contracts in the same or in two or more interstate or overseas police forces and the aggregate of the periods of those contracts was five years or more, the seconded position or positions will be taken to be a permanent position or positions in South Australia Police for the purpose of calculating benefits;\n\t(d)\tif paragraph (c) applies the following provisions apply to and in relation to the calculation of benefits under subsection (3):\n\t(i)\tseparate salaries will be determined under subsection (3) in respect of the contributor's period of employment in South Australia Police and his or her period of employment in the other police force or police forces;\n\t(ii)\tthe salary for the purpose of calculating benefits will be the average of those salaries determined in accordance with the following formula:\n\nWhere\nA is the average salary\nX is the salary determined under subsection (3) in respect of the contributor's period of employment in South Australia Police\nP1 is the period of the contributor's employment in South Australia Police\nY is the salary determined under subsection (3) in respect of the contributor's period of employment in the other police force or police forces\nP2 is the period of the contributor's employment in the other police force or police forces\nT is the aggregate of the periods of the contributor's employment in South Australia Police and the other police force or forces;\n\t(da)\thowever, if—\n\t(i)\tparagraph (d) applies to and in relation to the calculation of benefits under subsection (3); but\n\t(ii)\tthe contributor is not, on the date on which his or her benefits are to be calculated, employed in another police force,\nY in the formula in paragraph (d)(ii) is the salary payable to the contributor on the last day of his or her employment in another police force, indexed by reference to movements in the Consumer Price Index between the date on which the contributor ceased that employment and the date on which the benefits are payable to the contributor;\n\t(e)\tif paragraphs (a) and (c) or (b) and (c) are not applicable because the period or periods of secondment are less than five years, the contributor will be taken, for the purpose of calculating contributions and benefits, to be employed during the period of secondment in the position in which he or she was employed in South Australia Police immediately before the commencement of the relevant period of secondment;\n\t(f)\ta reference in this subsection to another police force in Australia or in any other country includes—\n\t(i)\tall law enforcement agencies; and\n\t(ii)\ta body established by the Australian Police Ministers Council; and\n\t(iii)\ta body established by the Council of Police Commissioners of Australia; and\n\t(iv)\ta body prescribed for the purposes of this paragraph by regulation.\n\t(7)\tSubject to subsection (7a) where a contributor's employment terminates or is terminated for any reason except the contributor's death and the contributor has reached the age of 55 years, the contributor will be taken for the purposes of this Act to have retired from employment.\n\t(7a)\tA contributor whose employment terminates on the ground of invalidity in circumstances that entitle the contributor to a benefit under section 31 will only be taken to have retired from employment if he or she had reached the age of 60 years before the employment terminated.\n\t(8a)\tWhere a contributor who has not reached the age of 55 years terminates his or her employment (except on the ground of invalidity in circumstances that entitle the contributor to a benefit under section 31)—\n\t(a)\tthe contributor will be taken to have retired if he or she—\n\t(i)\thad reached the age of 50 years but not the age of 55 years; and\n\t(ii)\twas entitled to retire under section 28(3) and (4); and\n\t(iii)\thad, within three months after termination of the employment, informed the Board in writing that he or she had retired from employment;\n\t(b)\tin every other case the contributor will be taken to have resigned.\n\t(9)\tA position in South Australia Police or the Public Service of the State will be taken to be available to a contributor if the position has been offered to the contributor or the contributor has refused to make a genuine application for appointment to the position after being requested to do so by the Commissioner or the Board.\n4A—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 Tribunal for a determination 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 Tribunal that the persons in relation to whom the determination under this section is sought did, on the date in question, fulfil the requirements of subsection (1), the Tribunal must make a determination accordingly.\n\t(4)\tA determination may be made under this section—\n\t(a)\twhether or not one or both of the persons in relation to whom the determination 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 Tribunal has determined 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.\n4B—Restriction on publication of proceedings\n\t(1)\tProtected information is information relating to an application under section 4A (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 a court or the Tribunal or an employee of the Courts Administration Authority, provided that such publication or disclosure is made in connection with the administrative functions of the court or Tribunal; 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 a court or the Tribunal; 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.\n","sortOrder":0},{"sectionNumber":"Part 2","sectionType":"part","heading":"Administration","content":"Part 2—Administration\n","sortOrder":1},{"sectionNumber":"Div 1","sectionType":"division","heading":"The Board","content":"Division 1—The Board\n5—The Board\n\t(1)\tThe Police 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.\n6—Function of the Board\nThe Board is responsible to the Minister for all aspects of the administration of this Act except the management and investment of the Fund.\n7—The Board's membership\n\t(1)\tThe Board consists of the following members:\n\t(a)\ta presiding member (who must not be a police officer) appointed by the Governor; and\n\t(b)\ttwo members (who must be police officers) appointed by the Governor on the nomination of the Police Association of South Australia; and\n\t(c)\ttwo members appointed by the Governor on the Minister's nomination.\n\t(3)\tThe Governor may appoint a deputy to a member of the Board and the deputy may, in the absence or during a temporary vacancy in the office of that member, act as a member of the Board.\n\t(4)\tSubject to subsection (5), a member of the Board will be appointed for a term of three years.\n\t(5)\tA member appointed to fill a casual vacancy will be appointed for the balance of the term of his or her predecessor.\n\t(6)\tThe office of a member of the Board 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 Minister; 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.\n8—Procedure at meetings of the Board\n\t(1)\tA meeting will be chaired by the presiding member or, in his or her absence, by a member chosen by those present.\n\t(2)\tSubject to subsection (3), the Board may act despite vacancies in its membership.\n\t(3)\tThree members constitute a quorum for a meeting of the Board.\n\t(4)\tA decision in which a majority of the members present at a meeting concur is a decision of the Board.\n\t(5)\tSubject to this Act, the Board may determine its own procedures.\n\t(6)\tThe Board must keep minutes of its proceedings.\n9—Staff of the Board\n\t(1)\tThe Board may, with the Minister's approval, appoint staff to assist it in carrying out its responsibilities under this Act.\n\t(2)\tA person appointed under subsection (1) is not a Public Service employee.\n\t(3)\tThe 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.\n9A—Delegation by the 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)\tdoes not derogate from the power of the Board to act in any matter; and\n\t(d)\tis revocable at will by the Board.\n","sortOrder":2},{"sectionNumber":"Div 2","sectionType":"division","heading":"The Fund","content":"Division 2—The Fund\n10—The Fund\n\t(1)\tThe Police 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(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 the purpose—\n\t(a)\tperiodic contributions reflecting the contributions paid to the Treasurer by contributors with respect to the relevant period; and\n\t(b)\tthe amount of any co‑contributions paid to the Board on behalf of a contributor (but received by the Treasurer on behalf of the Board) with respect to any relevant period.\n\t(5)\tAll interest and accretions arising from investment of the Fund must be paid into the Fund.\n\t(6)\tThe Fund will be treated as made up of 2 major divisions—\n\t(a)\t1 proportioned to—\n\t(i)\tthe aggregate balance, as at a date determined by the Board, of contribution accounts maintained in the names of contributors;\n\t(ii)\tthe amount, as at the date referred to in subparagraph (i), that represents income of the Fund referable to contributors that is not reflected in contribution accounts;\n\t(iii)\tthe amount, as at the date referred to in subparagraph (i), that is referable to contributions of contributors whose contribution accounts have been closed;\n\t(iv)\tsubsequent contributions and payments referable to contributors;\n\t(v)\tsubsequent income of the Fund attributable to investment of this division of the Fund;\n\t(b)\t1 proportioned to the aggregate balance of co‑contribution accounts to the extent that they hold the amount of any co‑contributions that have been paid to the Board.\n\t(7)\tThe following amounts will be paid from the Fund:\n\t(a)\tadministrative costs and other expenses related to the management and investment of the Fund;\n\t(b)\tthe prescribed percentage of the other costs of administering this Act;\n\t(c)\tany reimbursement of the Consolidated Account or a special deposit account that the Treasurer charges against the Fund in pursuance of this Act.\n\t(8)\tThe Superannuation Funds Management Corporation of South Australia must determine the value of each division of the Fund as at the end of each financial year.\n11—Investment of the Fund\n\t(1)\tThe Fund will be invested in a manner determined by the Superannuation Funds Management Corporation of South Australia.\n\t(2)\tThe Corporation may enter into transactions affecting the Fund—\n\t(a)\tfor the purpose of investment; or\n\t(b)\tfor purposes incidental, ancillary or otherwise related to investment.\n","sortOrder":3},{"sectionNumber":"Div 3","sectionType":"division","heading":"Accounts and payments","content":"Division 3—Accounts and payments\n","sortOrder":4},{"sectionNumber":"Subdiv 1","sectionType":"subdivision","heading":"Contributors' accounts","content":"Subdivision 1—Contributors' accounts\n13—Contributors' accounts\n\t(1)\tThe Board must maintain accounts in the names of all contributors.\n\t(2)\tA contributor's account must be debited with any payment that is, in pursuance of this Act, to be charged against that account.\n\t(3)\tAt the end of each financial year, each contributor's account that has a credit balance will be adjusted to reflect a rate of return determined by the Board in relation to contribution accounts for the relevant financial year.\n\t(4)\tIn determining a rate of return for the purposes of subsection (3), the Board should have regard to—\n\t(a)\tthe net rate of return achieved by investment of the relevant division of the Fund over the financial year; and\n\t(b)\tthe desirability of reducing undue fluctuations in the rate of return on contributors' accounts.\n\t(5)\tWhere, in pursuance of subsection (4)(b), the Board determines a rate of return that is at variance with the net rate of return achieved by investment of the relevant division of the Fund, the Board must include its reasons for the determination in its report for the relevant financial year.\n\t(6)\tWhere it is necessary to determine the balance of a contributor'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(6a)\tA balance determined under subsection (6) will not be adjusted when a rate of return is subsequently determined under subsection (3).\n\t(7)\tThe Board must, within six months after the end of each financial year, provide each contributor with a written statement of the amount standing to the credit of the contributor's contribution account at the end of the financial year and the amount by which the balance of the account has been increased pursuant to subsection (3) in respect of that financial year.\n\t(8)\tA reference in this section to rate of return is a reference to a positive or a negative rate of return.\n","sortOrder":5},{"sectionNumber":"Subdiv 2","sectionType":"subdivision","heading":"Investment option, rollover payments and co‑contributions","content":"Subdivision 2—Investment option, rollover payments and co‑contributions\n13A—Investment option\n\t(1)\tThe Treasurer may, in accordance with this section, accept monetary payments from a contributor whose employment as a police officer has not terminated.\n\t(2)\tA monetary payment under subsection (1) must consist of an amount sacrificed by the contributor from his or her salary in accordance with a contract, an award or an enterprise agreement that entitles the person to sacrifice part of his or her salary.\n\t(3)\tThe following provisions apply in relation to a payment made to the Treasurer under this section:\n\t(a)\tthe Treasurer must pay into the Southern State Superannuation Fund from the Consolidated Account (which is appropriated to the necessary extent), or from a special deposit account established for the purpose, an amount equivalent to the payment;\n\t(b)\tif the contributor is not already a member of the Triple S scheme—the contributor will be taken to have elected to become a member of that scheme under regulations made pursuant to section 19(3) of the Southern State Superannuation Act 2009.\nUnder regulations made for the purposes of the Southern State Superannuation Act 2009, a contribution account maintained by the South Australian Superannuation Board in the name of a contributor who is taken under this subsection to have elected to become a member of the Triple S scheme will be credited with any amount sacrificed by the contributor from his or her salary.\n13B—Rollover payments\n\t(1)\tThe Board may accept the payment of money for a contributor from another fund or scheme.\n\t(2)\tMoney that is rolled over to the Scheme from another fund or scheme must be paid to the Treasurer.\n\t(3)\tThe Treasurer must pay into the Southern State Superannuation Fund from the Consolidated Account (which is appropriated to the necessary extent), or from a special deposit account established for the purpose, an amount equivalent to the amount of any money rolled over from another fund or scheme.\nUnder regulations made for the purposes of the Southern State Superannuation Act 2009, a rollover account maintained by the South Australian Superannuation Board in the name of a contributor for whom money has been rolled over from another fund or scheme and paid to the Treasurer under this section will be credited with the amount of the money.\n13C—Co‑contribution accounts\nThe Board must—\n\t(a)\testablish a co‑contribution account in the name of a contributor for 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 contributor; and\n\t(c)\timmediately on a co‑contribution account being credited with the amount of a co‑contribution—transfer the amount to the South Australian Superannuation Board for the purpose of being credited to a co‑contribution account maintained by that Board in the name of the contributor.\nUnder regulations made for the purposes of the Southern State Superannuation Act 2009, a co‑contribution account maintained by the South Australian Superannuation Board in the name of a contributor in respect of whom a co‑contribution has been paid to the Police Superannuation Board will be credited with the amount of the co-contribution.\n","sortOrder":6},{"sectionNumber":"Div 4","sectionType":"division","heading":"Payment of benefits","content":"Division 4—Payment of benefits\n14—Payment of benefits\n\t(1)\tAny payment to be made under this Act to a contributor, a deceased contributor's estate, a spouse or child of a deceased contributor or to another fund or scheme on behalf of a contributor must be made by the Treasurer out of the Consolidated Account (which is appropriated to the necessary extent) or out of a special deposit account established by the Treasurer for that purpose.\n\t(2)\tA proportion of a pension or lump sum paid to, or in relation to, a contributor under this Act, other than an amount paid under Division 3 Subdivision 2, will be charged against the contributor's contribution account to the extent of the amount standing to the credit of the account or, if the account has been closed, will be charged against the relevant division of the Fund.\n\t(3)\tThe proportion for the purposes of subsection (2) will be equivalent to the proportion of the benefits payable in the future under Part 5 that can, in the opinion of the Board, be met from the division of the Fund relating to contribution accounts.\n\t(3a)\tThe opinion of the Board must be based on the most recent triennial report under section 15(4).\n\t(3b)\tIf a payment under subsection (1) relates to the transfer of an amount to the South Australian Superannuation Board under section 13C, an amount equal to the amount of the payment is to be charged against the appropriate account and the Treasurer must reimburse the Consolidated Account or special deposit account by charging the Fund with that amount.\n\t(4)\tThe Treasurer may reimburse the Consolidated Account or special deposit account by charging the relevant division of the Fund with the amount of any payment or proportion of any payment that is, in pursuance of this Act, to be charged against a contributor's contribution account.\n","sortOrder":7},{"sectionNumber":"Div 5","sectionType":"division","heading":"Reports","content":"Division 5—Reports\n15—Reports\n\t(1)\tThe Board must, on or before 31 October in each year, submit a report to the Minister on the operation of this Act during the financial year ending on 30 June in that year.\n\t(4)\tThe Minister must, in relation to the triennium ending 30 June 1993, and thereafter in relation to each succeeding triennium, obtain a report within 12 months after the end of the relevant triennium—\n\t(a)\ton the cost of the Scheme to the Government at the time of the report and in the foreseeable future; and\n\t(b)\testimating the proportion of future benefits under this Act that can be met from the Fund.\n\t(4a)\tA report under subsection (4) must be prepared by an actuary, not being a member of the Board, appointed by the Minister.\n\t(5)\tThe Minister must, within six sitting days after receiving a report under this section, have copies of the report laid before both Houses of Parliament.\n","sortOrder":8},{"sectionNumber":"Part 3","sectionType":"part","heading":"Contributors, contribution rates and contribution points","content":"Part 3—Contributors, contribution rates and contribution points\n16—Contributors\n\t(1)\tSubject to this Act, a police officer who became a contributor to the Police Pensions Fund before the commencement of this Act (including a person who was a cadet immediately before that commencement and who subsequently became a police officer) must contribute to the Scheme.\n\t(2)\tAn officer's contributions may be deducted from his or her salary.\n17—Contribution rates\n\t(1)\tSubject to subsection (1a), a contributor must make contributions to the Treasurer at the rate at which he or she was contributing immediately before the commencement of this Act.\n\t(1a)\tA police officer who was a police cadet immediately before the commencement of this Act must make contributions to the Treasurer at the rate at which he or she would have been contributing to the Police Pensions Fund immediately before the commencement of this Act if he or she had been a police officer at that time.\n\t(2)\tA contributor's contributions will be fixed in relation to each financial year, as from a day in that financial year determined by the Board—\n\t(a)\ton the basis of the contributor's actual or attributed salary as at 31 March last preceding the commencement of the financial year or, if the contributor's hours of employment have increased or decreased between that date and the commencement of the financial year, on the basis of the contributor's salary following the last such increase or decrease in the hours of employment;\n\t(i)\tif the contributor had not then commenced his or her employment, the contributions will be fixed on the basis of the contributor's commencing salary;\n\t(ii)\tif the contributor was then on leave without pay or at a reduced rate of pay, the contributor will be taken for the purposes of determining the contributor's actual or attributed salary to be employed for the number of hours that the contributor would have been employed and to be receiving the salary that the contributor would have been receiving, if not on leave;\n\t(iii)\tif after the date on which contributions for a particular financial year are fixed there is a reduction in the contributor's salary resulting from a reduction in hours of work (other than a temporary reduction of less than two weeks' duration), there will be a proportionate reduction in the contributor's contributions (but such a contributor may, with the Board's approval, elect to contribute as if there had been no reduction in salary and in that event benefits payable under this Act will be calculated as if there had been no reduction of salary);\n\t(iv)\tif the reason for the reduction in hours of work is an illness or injury suffered by the contributor, an election under subparagraph (iii) may, with the Board's approval, operate during subsequent years despite paragraph (a).\n\t(3)\tIf on the 31st day of March in any year a contributor is receiving weekly workers compensation payments those payments will be regarded as salary or a component of salary and contributions will be based on the aggregate of the contributor's salary (if any) and the weekly workers compensation payments as at that date.\n\t(3a)\tIf, after a contributor's contributions have been fixed in relation to a financial year, the contributor receives weekly workers compensation payments and the aggregate of the contributor's salary (if any) and the weekly payments is less than the salary on which the contributions were based the Board must make a proportionate reduction in the amount of the contributions.\n\t(4)\tThe following provisions apply to leave without pay:\n\t(a)\tany period of leave without pay of two weeks or less will be treated as a period of employment in respect of which contributions are payable;\n\t(b)\tif leave without pay is taken for a continuous period exceeding two weeks, no contribution is payable in respect of that period unless the contributor elects to contribute and the election is approved by the Board;\n\t(c)\tthe Board must only approve an election in respect of a period of leave without pay that exceeds 12 months if satisfactory arrangements have been made for reimbursement of the costs of benefits attributable to that period.\n\t(5)\tA contributor will cease to contribute to the Scheme if before termination of the contributor's employment the following conditions are satisfied:\n\t(a)\tthe contributor is of or above the age of 60 years; and\n\t(b)\tthe contributor has not less than—\n\t(i)\tan aggregate of 360 contribution points; or\n\t(ii)\tan aggregate number of contribution points equal to the number of months between the date on which he or she became a contributor and the date on which he or she reached the age of 60 years,\nwhichever is the greater number.\n18—Contribution points\n\t(1)\tContribution points accrue to a contributor who is employed on a full-time basis at the rate of one point for each contribution month.\n\t(2)\tWhere a contributor is employed on a part-time basis a proportion of one contribution point accrues to the contributor in respect of a contribution month equal to the proportion that the amount actually contributed in respect of that month bears to the amount that would have been contributed if the contributor had been employed on a full-time basis.\n\t(3)\tA contributor will not be credited with contribution points in respect of a period—\n\t(a)\tduring which the contributor is on leave without pay and is not contributing to the Scheme;\n\t(b)\tduring which the contributor is suspended from South Australia Police without pay.\n\t(4)\tWhere a formula in this Act requires the extrapolation of a contributor's contribution points to a particular age the following provisions apply:\n\t(a)\tif the contributor has then reached the age to which the points are to be extrapolated, the number of points to be used in the formula is the aggregate of the accrued contribution points;\n\t(b)\tin any other case—\n\t(i)\tif the contributor has been in full-time employment throughout the contribution period—the number of points to be used in the formula is the aggregate of the accrued contribution points plus a number equal to the number of months' difference between the contributor's age as at the entitlement day and the age to which the points are to be extrapolated (an incomplete month occurring in that period being taken to be a whole month);\n\t(ii)\tif the contributor has not been in full-time employment throughout the contribution period—the number of points to be used in the formula is the aggregate of the accrued contribution points plus the relevant proportion of the number of months' difference between the contributor's age as at the entitlement day and the age to which the points are to be extrapolated (an incomplete month occurring in that period being taken to be a whole month).\n\t(5)\tThe reference in subsection (4) to the relevant proportion is a reference to a proportion arrived at by expressing the contributor's employment as a proportion of full-time employment.\n19—Attribution of contribution points and months\nThe Minister may, in appropriate cases—\n\t(a)\tattribute additional contribution points to a contributor;\n\t(b)\tattribute additional contribution months to a contributor.\n","sortOrder":9},{"sectionNumber":"Part 5","sectionType":"part","heading":"Superannuation benefits","content":"Part 5—Superannuation benefits\nDivision 1—Pension benefits\n27—Application of Part to police cadets\n\t(2)\tSections 30, 31 and 32 apply to a person who was a police cadet immediately before the commencement of this Act as though he or she were a contributor and if that person subsequently becomes a police officer all the provisions of this Part will then apply to that person.\n28—Retirement\n\t(1)\tA contributor who retires from employment after reaching the age of 55 years is entitled to a lump sum calculated in accordance with subsection (1a) and a pension calculated as follows:\n\n\t(b)\tthe numerical value obtained by dividing the number of the contributor's accrued contribution points by 360 or, where the contributor has not reached the age of 60 years, by the addition of 300 and the number of months (if any) by which the contributor's age, at retirement, exceeds 55 years\nK is a reduction factor that varies with the contributor's age expressed in years and completed months (for the value of K see Schedule 3)\nFS is the contributor's actual or attributed salary (expressed as an amount per fortnight)\nX is the number of months (if any) by which the contributor's age, at retirement, exceeds 60 years.\n\t(1a)\tThe lump sum referred to in subsection (1) is calculated as follows:\n\n\t(a)\tin the case of a contributor who was in full-time employment during that part of the contribution period occurring after 31 December 1987—1;\n\t(b)\tin any other case—the numerical value arrived at by expressing the contributor's employment during that part of the contribution period as a proportion of full-time employment during that part of the contribution period\n\t(2)\tA retirement pension will be indexed.\n\t(3)\tA contributor may, subject to subsection (4), retire after reaching the age of 50 years and if the contributor retires before reaching the age of 55 years he or she is entitled to a lump sum payment calculated as follows:\n\n\t(b)\tthe numerical value obtained by dividing the number of the contributor's accrued contribution points by 360\nX is the number of months (if any) by which the contributor's age, at retirement, exceeds 50 years\n\t(a)\tin the case of a contributor who was in full-time employment during that part of the contribution period occurring after 31 December 1987—1;\n\t(b)\tin any other case—the numerical value arrived at by expressing the contributor's employment during that part of the contribution period as a proportion of full-time employment during that part of the contribution period\n\t(4)\tThe number of contributors who may retire pursuant to subsection (3) is subject to restriction by regulation.\n29—Retrenchment\n\t(1)\tWhere—\n\t(a)\ta contributor's employment is terminated by retrenchment;\n\t(b)\tthe contributor has been a contributor for not less than 5 years;\n\t(c)\tthe Board is satisfied that there is no other position in South Australia Police, carrying a salary of at least 80 per cent of the salary applicable to the former employment, which the contributor could reasonably be expected to take, available to the contributor,\nthe contributor is entitled to a pension and a lump sum under this section.\n\t(2)\tThe amount of the pension is calculated as follows:\n\nA is the numerical value obtained by dividing the number of the contributor's accrued contribution points by—\n\t(a)\tin the case of a contributor whose contribution period commenced before reaching the age of 30 years—the number of months between the contributor's age as at the date of commencement of the contribution period and the age of 60 years;\nFS is the contributor's actual or attributed salary (expressed as an amount per fortnight) immediately before retrenchment.\n\t(2a)\tThe amount of the lump sum is calculated as follows:\n\n\t(a)\tin the case of a contributor who was in full-time employment during that part of the contribution period occurring after 31 December 1987—1;\n\t(b)\tin any other case—the numerical value arrived at by expressing the contributor's employment during that part of the contribution period as a proportion of full-time employment during that part of the contribution period\n\t(3)\tA retrenchment pension will be indexed.\n30—Temporary disability pension\n\t(1)\tSubject to this section, a contributor—\n\t(a)\twho is temporarily or permanently incapacitated for work but whose employment has not been terminated on that ground; and\n\t(b)\twho has not reached 60 years of age,\nis entitled to a disability pension.\n\t(2)\tA contributor who becomes incapacitated for work in a particular position will not be regarded as incapacitated for work for the purposes of this section if some other position, in South Australia Police carrying a salary of at least 80 per cent of the salary applicable to the former position, is available to the contributor and the contributor could reasonably be expected to take that other position.\n\t(3)\tA disability pension is not payable in respect of—\n\t(a)\ta period in respect of which the contributor is entitled to sick leave; or\n\t(b)\ta period in respect of which the contributor is entitled to weekly payments of workers compensation; or\n\t(c)\ta period for which the contributor is on recreation leave or long service leave.\n\t(4)\tThe Board will not pay a disability pension in respect of a period of incapacity of less than one week and may decline to pay a disability pension if it appears that the duration of the incapacity is likely to be less than six months.\n\t(5)\tThe amount of the pension is calculated as follows:\n\nA is the numerical value obtained by dividing the number of the contributor's contribution points extrapolated to the age of 60 years by—\n\t(a)\tin the case of a contributor whose contribution period commenced before reaching the age of 30 years—the number of months between the contributor's age as at the date of commencement of the contribution period and the age of 60 years;\nFS is the contributor's actual or attributed salary (expressed as an amount per fortnight) immediately before the pension becomes payable.\n\t(6)\tA disability pension cannot be paid for a continuous period of more than 12 months unless the Board thinks that there are special reasons for extending that limit, in which case it may extend the pension period by not more than a further six months.\n\t(7)\tA disability pension cannot be paid, in respect of the same incapacity, for an aggregate period of more than 18 months in any one period of 36 months.\n\t(8)\tA contributor is not required to make any contribution over a period for which the contributor receives a disability pension but will be credited with contribution points and contribution months in respect of any such period as if the contributor were contributing in respect of that period.\n31—Invalidity\n\t(1)\tA contributor whose employment terminates on the ground of invalidity before he or she reaches the age of 60 years is entitled to a benefit under this section.\n\t(2)\tIf the Board is satisfied that the contributor's incapacity for all kinds of work (both inside and outside South Australia Police) is 60 per cent or more and is likely to be permanent, the contributor is entitled to a lump sum calculated in accordance with subsection (4a) and a pension calculated as follows:\n\nA is the numerical value obtained by dividing the number of the contributor's contribution points extrapolated to the age of 60 years by—\n\t(a)\tin the case of a contributor whose contribution period commenced before reaching the age of 30 years—the number of months between the contributor's age as at the date of commencement of the contribution period and the age of 60 years;\nFS is the contributor's actual or attributed salary (expressed as an amount per fortnight) immediately before termination of employment.\n\t(3)\tThe pension will be indexed.\n\t(4)\tIf the Board is not satisfied as to one or both of the matters referred to in subsection (2), the contributor is entitled to a lump sum calculated in accordance with subsection (4a) and a further lump sum payment that is the greater of the following:\n\n(a)\ntwice the contributor's actual or attributed salary (expressed as an annual amount); or\n(b)\n\n\t(i)\tunity;\n\t(ii)\tthe numerical value obtained by dividing the number of the contributor's accrued contribution points by 360\nX is the number of months (if any) by which the contributor's age at termination of the employment, exceeds 50 years.\n\t(4a)\tThe lump sum referred to in subsections (2) and (4) is calculated as follows:\n\n\t(a)\tin the case of a contributor who was in full-time employment during that part of the contribution period occurring after 31 December 1987—1;\n\t(b)\tin any other case—the numerical value arrived at by expressing the contributor's employment during that part of the contribution period as a proportion of full-time employment during that part of the contribution period\n\t(5)\tSubject to subsection (6), a contributor's employment will be taken to have terminated on account of invalidity if and only if—\n\t(a)\tthe Governor or the Commissioner terminates the employment on the ground of the contributor's invalidity; or\n\t(i)\tthe contributor satisfies the Board (before termination of employment) that he or she is incapacitated for work in the contributor's present position; and\n\t(ii)\tthe Board is satisfied that there is no other position in South Australia Police or in the Public Service of the State, carrying a salary of at least 80 per cent of the salary applicable to the contributor's present position, which the contributor could reasonably be expected to take, available to the contributor; and\n\t(iii)\tthe contributor has been on sick leave, weekly payments of workers compensation or disability pension for at least 12 months or periods aggregating at least 12 months on account of the invalidity; and\n\t(iv)\tthe contributor, after giving notice to the Board as required by the regulations, resigns from employment.\n\t(6)\tIf—\n\t(a)\tthe contributor refuses employment in some other position in South Australia Police or the Public Service of the State that carries a salary of at least 80 per cent of the salary applicable to the contributor's present position which the contributor could reasonably be expected to have taken; and\n\t(b)\tthe Governor or the Commissioner subsequently terminates the contributor's employment,\nthe contributor will be taken to have retired or resigned from employment.\n\t(7)\tFor the purposes of subsection (6)(a) a contributor will be taken to have refused employment in a position in South Australia Police or the Public Service of the State if he or she refuses an offer of employment in that position or refuses to make a genuine application for appointment to the position after being requested to do so by the Commissioner or the Board.\n\t(8)\tWhere the Commissioner proposes to terminate a contributor's employment on the ground of invalidity, the Commissioner must, at least one month before doing so, give the Board notice of the proposal in accordance with the regulations.\n32—Benefits payable on contributor's death\n\t(1)\tWhere a contributor dies—\n\t(a)\tthe contributor's spouse is entitled to—\n\t(i)\ta pension equal to two-thirds of the deceased contributor's notional pension and, if the contributor's employment was terminated by his or her death, a lump sum calculated in accordance with subsection (1ab); and\n\t(ii)\twhere the contributor retired from employment after the commencement of the repealed Act but before the commencement of this Act—a lump sum equal to two-thirds of the lump sum paid to the contributor upon retirement; and\n\t(b)\tan eligible child is entitled to a pension in accordance with subsection (2).\n\t(1ab)\tThe lump sum referred to in subsection (1)(a)(i) is calculated as follows:\n\n\t(a)\tin the case of a contributor who was in full-time employment during that part of the contribution period occurring after 31 December 1987—1;\n\t(b)\tin any other case—the numerical value arrived at by expressing the contributor's employment during that part of the contribution period as a proportion of full-time employment during that part of the contribution period\n\t(1a)\tWhere a surviving spouse would, but for an election under this subsection, be entitled to a lump sum under subsection (1)(a)(ii), the spouse may instead, by written notice given to the Board before the lump sum is paid, elect to receive a pension equal to one-third of the deceased contributor's notional pension in addition to the pension referred to in subsection (1)(a)(i).\n\t(1b)\tHowever, a surviving spouse will not be entitled to a benefit under this section if section 38K applies to the spouse and the amount of any benefit payable to a person must take into account any reduction that has been made under section 38J.\n\t(2)\tSubject to subsection (3) the amount of the pension for each eligible child is as follows:\n\t(a)\tif a pension is being paid to a surviving spouse—\n\t(i)\twhere there are no more than two eligible children—a pension equal to one-ninth of the deceased contributor's notional pension;\n\t(ii)\twhere there are three or more eligible children—a pension calculated by dividing one-third of the deceased contributor's notional pension by the number of eligible children;\n\t(b)\tif no pension is being paid to a surviving spouse—\n\t(i)\twhere there is one eligible child—a pension equal to 45 per cent of the deceased contributor's notional pension;\n\t(ii)\twhere there are two eligible children—a pension equal to 40 per cent of the deceased contributor's notional pension;\n\t(iii)\twhere there are three eligible children—a pension equal to 30 per cent of the deceased contributor's notional pension;\n\t(iv)\twhere there are four or more eligible children—a pension calculated by dividing the deceased contributor's notional pension by the number of eligible children.\n\t(3)\tIf the amount of a pension for an eligible child would, but for this subsection, be less than the prescribed amount, the pension will be increased to the prescribed amount.\n\t(4)\tA reference in this section to a deceased contributor's notional pension is—\n\t(a)\twhere the contributor's employment had terminated before the date of death—a reference to the amount of the contributor's pension immediately before his or her death except where the contributor's employment terminated before the commencement of this Act and the contributor had made an election under section 37(2) of the repealed Act or under a corresponding provision of a previous enactment in which case the notional pension will be the pension that the contributor would have been receiving immediately before his or her death if he or she had not made that election;\n\t(b)\twhere the contributor's employment terminated on his or her death and the contributor reached the age of 60 years on or before the date of death—a reference to the amount of the retirement pension to which the contributor would have been entitled if he or she had retired on the date of death;\n\t(c)\twhere the contributor's employment terminated on his or her death and the contributor had not reached the age of 60 years on the date of death—a reference to the amount of the retirement pension to which the contributor would have been entitled if he or she had not died and—\n\t(i)\thad continued in employment until reaching the age of 60 years (but without change to the contributor's actual or attributed salary as at the date of death); and\n\t(ii)\thad been credited with a number of contribution points in respect of the period from the date of death to the age of 60 years equivalent to—\n\t(A)\tin the case of a contributor who had been in full-time employment throughout the contribution period—the number of months between the end of the last complete month of the contribution period and the age of 60 years (an incomplete month being counted as a whole month);\n\t(B)\tin the case of a contributor who had not been in full-time employment throughout the contribution period—the number that bears the same proportion to the number of months referred to in subsubparagraph (A) as the contributor's employment bears to full-time employment; and\n\t(iii)\thad retired on reaching the age of 60 years.\n\t(5)\tSubject to subsection (6), a deceased contributor's notional pension will be indexed as if it were (or remained) an actual pension and consequential adjustments will be made to pensions calculated by reference to the notional pension.\n\t(6)\tA deceased contributor's notional pension will not be indexed for the purpose of determining the amount of a pension payable to a surviving spouse under subsection (1a).\n33—Benefits payable to contributor's estate\n\t(1)\tThe estate of a contributor who dies and is not survived by a spouse but is survived by an eligible child or eligible children is entitled to a lump sum that is—\n\t(a)\twhere the contributor's employment was terminated by his or her death—made up of the following amounts:\n\t(i)\tan amount that is the greater of the following amounts:\n\t(A)\tan amount equivalent to the amount standing to the credit of the contributor's contribution account; or\n\t(B)\tan amount equivalent to twice the amount of the contributor's actual or attributed salary (expressed as an annual amount); and\n\t(ii)\tan amount calculated as follows:\n\nA is the amount\n\t(a)\tin the case of a contributor who was in full-time employment during that part of the contribution period occurring after 31 December 1987—1;\n\t(b)\tin any other case—the numerical value arrived at by expressing the contributor's employment during that part of the contribution period as a proportion of full-time employment during that part of the contribution period\nM is the number of months of the contributor's contribution period occurring after 31 December 1987;\n\t(b)\tin any other case—an amount equivalent to the amount standing to the credit of the contributor's contribution account.\n\t(2)\tThe estate of a contributor whose employment was terminated by his or her death and who is not survived by a spouse or an eligible child is entitled to a lump sum calculated in accordance with subsection (3) and a further lump sum payment in accordance with the following provisions:\n\t(a)\tif the contributor died in the course of duty the lump sum is the greater of the following:\n\n(i)\n\n(ii)\n\n\t(b)\tif the contributor did not die in the course of duty the lump sum is calculated as follows:\n\nIn both paragraphs (a) and (b)—\nLS is the lump sum payment\n\t(b)\tthe numerical value obtained by dividing the number of the contributor's accrued contribution points by 360;\nFS is the contributor's actual or attributed salary (expressed as an annual amount).\n\t(3)\tThe lump sum referred to in subsection (2) is calculated as follows:\n\n\t(a)\tin the case of a contributor who was in full-time employment during that part of the contribution period occurring after 31 December 1987—1;\n\t(b)\tin any other case—the numerical value arrived at by expressing the contributor's employment during that part of the contribution period as a proportion of full-time employment during that part of the contribution period\n34—Resignation and preservation of benefits\n\t(1)\tA contributor who resigns from employment may elect—\n\t(a)\tto take immediately an amount (to be charged against the contributor's contribution account) equivalent to the total balance of the account; or\n\t(b)\tto preserve his or her accrued superannuation benefits in the Scheme.\n\t(1aa)\tA contributor who fails to inform the Board in writing of his or her election under subsection (1) within three months after resignation will be taken to have elected to preserve his or her accrued superannuation benefits.\n\t(1ab)\tIf the Board is of the opinion that the limitation period referred to in subsection (1aa) would unfairly prejudice a contributor, the Board may extend the period as it applies to the contributor.\n\t(1a)\tWhere a contributor resigns and elects to take the amount referred to in subsection (1)(a) the contributor is also entitled to a superannuation payment in accordance with the following provisions:\n\t(b)\tthe contributor may elect to preserve the payment or to carry it over to some other superannuation fund or scheme approved by the Board;\n\t(c)\tif the contributor elects to preserve the payment—\n\t(i)\tthe payment will be transferred to the credit of the contributor in an account in the name of the contributor in the Triple S scheme; and\n\t(ii)\tthe amount of the payment to be transferred under subparagraph (i) will be determined in accordance with the provisions of this section as if the payment were to be made to the contributor on the day that the transfer takes place; and\n\t(iii)\tthe payment will be taken to have been preserved under regulations made pursuant to section 30(2)(e) of the Southern State Superannuation Act 2009; and\n\t(iv)\tthe contributor will not be entitled to any other payment or benefit under this subsection;\n\t(d)\tif the contributor fails to inform the Board in writing of his or her election under paragraph (b) within 3 months after resignation, he or she will be taken to have elected to preserve the payment.\n\t(1b)\tThe amount of the superannuation payment referred to in subsection (1a) is made up of the following components:\n\t(a)\ta component being the amount of the minimum contribution required to avoid payment of the superannuation guarantee charge in respect of the contributor under the Commonwealth Act together with interest from the date of resignation to the date on which the payment is, according to the contributor's election, carried over to another fund or scheme or transferred under subsection (1a)(c)(i); and\n\t(b)\twhere the contributor was a police officer at any time during the period commencing on 1 January 1988 and ending on 30 June 1992—a component calculated as follows:\n\nC is the component\n\t(a)\tin the case of a contributor who was in full-time employment during that part of the contribution period occurring during the period commencing on 1 January 1988 and ending on 30 June 1992—1;\n\t(b)\tin any other case—the numerical value arrived at by expressing the contributor's employment during that part of the contribution period as a proportion of full-time employment during that part of the contribution period\nAFS is the contributor's actual or attributed salary as at the date of resignation (expressed as an annual amount) adjusted to reflect changes in the Consumer Price Index since the date of resignation\nM is the number of months of the contributor's contribution period occurring during the period commencing on 1 January 1988 and ending on 30 June 1992.\n\t(1c)\tThe rate of interest referred to in subsection (1b)(a) will be determined by the Board in respect of the relevant financial year in accordance with section 13.\n\t(2)\tWhere a contributor resigns after a contribution period of less than 120 months and elects to preserve his or her accrued superannuation benefits, the following provisions apply:\n\t(aa)\tthe Board must, not less than 6 months before the contributor's 55th birthday, notify the contributor in writing of the contributor's entitlement to require the Board to make a superannuation payment under paragraph (a);\n\t(a)\tthe contributor may at any time after reaching 55 years of age require the Board to make a superannuation payment and, if no such requirement has been made on or before the date on which the contributor reaches 60 years of age, the Board must make such a payment;\n\t(b)\tif the contributor 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 must make a superannuation payment to the contributor;\n\t(c)\tif the contributor dies, a payment must be made to the spouse of the deceased contributor or, if he or she left no surviving spouse, to the contributor'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(3)\tA payment under subsection (2) will be made up of a lump sum calculated in accordance with subsection (3a) and a further lump sum made up of two components—\n\t(a)\tan employee component (to be charged against the contributor's contribution account) equivalent to the total balance of the account; and\n\t(b)\tan employer component which will be equal to 2⅓ times the amount of the employee component.\n\t(3a)\tThe lump sum referred to in subsection (3) is calculated as follows:\n\n\t(a)\tin the case of a contributor who was in full-time employment during that part of the contribution period occurring after 31 December 1987—1;\n\t(b)\tin any other case—the numerical value arrived at by expressing the contributor's employment during that part of the contribution period as a proportion of full-time employment during that part of the contribution period\nAFS is the contributor's actual or attributed salary as at the date of resignation (expressed as an annual amount) adjusted to reflect changes in the Consumer Price Index since the date of resignation\n\t(4)\tWhere a contributor resigns after a contribution period of 120 months or more and elects to preserve his or her accrued superannuation benefits, the following provisions apply:\n\t(aa)\tthe Board must, not less than 6 months before the contributor's 55th birthday, notify the contributor in writing of the contributor's entitlement to require the payment of a lump sum and retirement pension under paragraph (a);\n\t(a)\tthe contributor may, at any time after reaching 55 years of age, require the Board to pay the lump sum and commence paying the retirement pension referred to in subsection (5) and, if no such requirement has been made on or before the date on which the contributor reaches 60 years of age, the Board must pay the lump sum and commence paying the pension on and from that date;\n\t(b)\tif the contributor 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 must pay a lump sum and an invalid pension to the contributor in accordance with subsection (5);\n\t(c)\tif the contributor dies and is survived by a spouse, a lump sum and a pension must be paid to the spouse of the deceased contributor in accordance with subsection (6);\n\t(d)\tif the contributor dies and is survived by an eligible child, or two or more eligible children, a pension must be paid to each eligible child in accordance with subsection (7);\n\t(e)\tif the contributor dies and is not survived by a spouse but is survived by an eligible child or eligible children, a lump sum must be paid to the contributor's estate in accordance with subsection (8b) in addition to the pension payable under paragraph (d) to the eligible child or children;\n\t(f)\tif the contributor dies and is not survived by a spouse or an eligible child, a lump sum that is the aggregate of the lump sums calculated under subsections (8a) and (8c) must be paid to the contributor's estate.\n\t(5)\tThe lump sum payable to the contributor under paragraph (a) or (b) of subsection (4) will be calculated in accordance with subsection (8a) and the pension payable to the contributor under either of those paragraphs will be calculated as follows:\n\nA is the numerical value obtained by dividing the number of the contributor's accrued contribution points by—\n\t(a)\tin the case of a contributor whose contribution period commenced before reaching the age of 30 years—the number of months between the contributor's age as at the commencement of the contribution period and the age of 55 years;\n\t(b)\tin any other case—300\nAFS is the contributor's actual or attributed salary as at the date of resignation (expressed as an amount per fortnight) adjusted to reflect changes in the Consumer Price Index since the date of resignation.\n\t(6)\tThe lump sum payable to the spouse of a deceased contributor under subsection (4) will be calculated in accordance with subsection (8a) and the pension payable to the spouse under that subsection will be two-thirds of the deceased contributor's notional pension.\n\t(7)\tSubject to subsection (8) the amount of the pension for each eligible child is as follows:\n\t(a)\tif a pension is being paid to a surviving spouse—\n\t(i)\twhere there are no more than two eligible children—a pension equal to one-ninth of the deceased contributor's notional pension;\n\t(ii)\twhere there are three or more eligible children—a pension calculated by dividing one-third of the deceased contributor's notional pension by the number of eligible children;\n\t(b)\tif no pension is being paid to a surviving spouse—\n\t(i)\twhere there is one eligible child—a pension equal to 45 per cent of the deceased contributor's notional pension;\n\t(ii)\twhere there are two eligible children—a pension equal to 40 per cent of the deceased contributor's notional pension;\n\t(iii)\twhere there are three eligible children—a pension equal to 30 per cent of the deceased contributor's notional pension;\n\t(iv)\twhere there are four or more eligible children—a pension calculated by dividing the deceased contributor's notional pension by the number of eligible children.\n\t(8)\tIf the amount of a pension for an eligible child would, but for this subsection, be less than the prescribed amount, the pension will be increased to the prescribed amount.\n\t(8a)\tThe lump sum is calculated as follows:\n\n\t(a)\tin the case of a contributor who was in full-time employment during that part of the contribution period occurring after 31 December 1987—1;\n\t(b)\tin any other case—the numerical value arrived at by expressing the contributor's employment during that part of the contribution period as a proportion of full-time employment during that part of the contribution period\nAFS is the contributor's actual or attributed salary as at the date of resignation (expressed as an annual amount) adjusted to reflect changes in the Consumer Price Index since the date of resignation\n\t(8b)\tThe amount of the lump sum payable to the estate of the deceased contributor under subsection (4)(e) is the aggregate of—\n\t(a)\tthe amount standing to the credit of the contributor's contribution account; and\n\t(b)\tthe lump sum calculated under subsection (8a).\n\t(8c)\tThe second of the lump sums referred to in subsection (4)(f) is calculated as follows:\n\n\t(b)\tthe numerical value obtained by dividing the number of the contributor's accrued contribution points by 360\nAFS is the contributor's actual or attributed salary as at the date of resignation (expressed as an annual amount) adjusted to reflect changes in the Consumer Price Index since the date of resignation.\n\t(9)\tPensions payable under this section will be indexed.\n\t(10)\tA reference in this section to a deceased contributor's notional pension is a reference to a pension calculated in accordance with subsection (5).\n\t(11)\tFor the purposes of this section, a contributor who has not reached the age of 55 years will be taken to resign if the contributor is not to be taken to have retired from employment pursuant to section 4(8a) and the contributor's employment terminates or is terminated for any reason except invalidity (in circumstances entitling the contributor to benefits under this Act), retrenchment or death.\n\t(12)\tWhere but for section 46A, benefits would be payable under the Police Occupational Superannuation Scheme to or in relation to a contributor who resigned from employment before the commencement of the Police Superannuation (Miscellaneous) Amendment Act 2001, the benefits payable to, or in relation to, the contributor under this section—\n\t(a)\twill not include a lump sum calculated under subsection (3a) or (8a); but\n\t(b)\twill include the amount referred to in section 46A(2)(f).\nDivision 2—General\n35—Commutation of proportion of pension\n\t(1)\tThe Board will, on the application of a person who is entitled to a pension (other than a temporary disability pension or an eligible child's pension), commute a pension, or a proportion of a pension, to a lump sum payment.\n\t(2)\tThe right of commutation is subject to the qualifications prescribed by regulation.\n\t(3)\tIn the commutation of a pension, commutation factors promulgated by regulation will be applied.\n35A—Commutation to pay deferred superannuation contributions surcharge\n\t(1)\tThe Board will, on the application of a contributor who is entitled to a pension (other than a temporary disability 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 contributor by the Commissioner of Taxation under section 15(7) of the Superannuation Contributions Tax Act was issued.\n\t(3)\tWhere—\n\t(a)\t—\n\t(i)\ta contributor who is liable for a deferred superannuation contributions surcharge dies before notice by the Commissioner of Taxation under section 15(7) of the Superannuation Contributions Tax Act is issued; or\n\t(ii)\ta contributor 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 contributor is survived by a spouse who is entitled to a pension as the contributor'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 contributor's death or the issue of the notice under section 15(7) of the Superannuation Contributions Tax 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 contributor'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 contributor, or the spouse of a contributor, is entitled to commute the whole of his or her pension under section 35 and has done so except for a part that the contributor or spouse wishes to retain for the purpose of commutation under this section in order to pay the contributor'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 contributor 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 35.\n35B—Commutation to pay Division 293 tax\n\t(1)\tThe purpose of this section is to facilitate the payment of amounts by the Board to the Commissioner of Taxation as required under Schedule 1 Subdivision 135‑C of the Taxation Administration Act in connection with Division 293 tax payable by contributors.\n\t(2)\tIf a Division 293 release authority for a contributor who is entitled to a pension is given to the Board in accordance with Schedule 1 Subdivision 135‑B of the Taxation Administration Act, the Board must—\n\t(a)\tcommute so much of the contributor's pension as is necessary to provide a lump sum equal to the release amount required to be paid by the Board in respect of the contributor under Schedule 1 section 135‑75 of the Taxation Administration Act; and\n\t(b)\tpay the lump sum resulting from the commutation to the Commissioner of Taxation.\n\t(3)\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(4)\tIf the Board is satisfied that—\n\t(a)\ta contributor is entitled to commute the whole of his or her pension under section 35 and has done so except for a part that the contributor wishes to retain for the purpose of commutation under this section in order to meet the contributor's liability for Division 293 tax; 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 contributor made after a Division 293 release authority for the contributor is given to the Board, commute the remaining uncommuted part of the pension using the factors applicable under section 35.\n","sortOrder":10},{"sectionNumber":"Div 293","sectionType":"division","heading":"release authority means a release authority issued by the Commissioner of Taxation under Schedule 1 section 135‑10 of the Taxation Administration Act;","content":"Division 293 release authority means a release authority issued by the Commissioner of Taxation under Schedule 1 section 135‑10 of the Taxation Administration Act;\nDivision 293 tax has the same meaning as in the Income Tax Assessment Act 1997 of the Commonwealth;\nTaxation Administration Act means the Taxation Administration Act 1953 of the Commonwealth.\n36—Medical examination etc of invalid pensioner\n\t(1)\tThe Board may from time to time require an invalid pensioner who has not reached the age of 60 years—\n\t(a)\tto submit to a medical examination by a specified medical practitioner; or\n\t(b)\tto undergo specified medical treatment; or\n\t(c)\tto avail himself or herself of specified assistance.\n\t(2)\tThe cost of a medical examination under this section will be met by the Board.\n\t(3)\tA pensioner will not be required to submit to a particular form of medical treatment if there is a conflict of opinion between recognised medical experts as to the desirability of the treatment.\n\t(4)\tIf a pensioner fails to comply with a requirement under this section, the Board may suspend the pension until the requirement is complied with.\n37—Effect on pension of pensioner's re-employment\n\t(1)\tIf, at the request of the Board, an invalid or retrenchment pensioner accepts an offer of appropriate employment in South Australia Police or the Public Service of the State or, at the request of the Board, applies for such employment and is successful the following provisions apply:\n\t(a)\tif the pensioner returns to permanent employment in South Australia Police, whether immediately or after a period of temporary employment—see subsection (1a);\n\t(b)\tif the pensioner is employed on a permanent basis in the Public Service (whether immediately or after a period of temporary employment) the pension will be suspended but—\n\t(i)\tif—\n\t(A)\tafter reaching the age of 55 years the contributor's employment is terminated for any reason; or\n\t(B)\tbefore reaching that age the contributor is retrenched or his or her employment is terminated on the ground of invalidity,\nthe pension will be reinstated;\n\t(ii)\tif the contributor dies a surviving spouse and any eligible children will be entitled to a pension as if the contributor's pension had not been suspended under this paragraph;\n\t(c)\tif the pensioner is employed in South Australia Police or the Public Service on a temporary basis—\n\t(i)\tthe pension will be reduced or suspended under section 40;\n\t(ii)\tin the case of a pensioner employed on a temporary basis in South Australia Police, the pensioner is not liable to contribute to the Scheme during the period of temporary employment.\n\t(1a)\tIf the pensioner is employed on a permanent basis in South Australia Police the pension will terminate but the former pensioner will be credited with contribution points and contribution months as if he or she had continued in employment and contributed over the period that he or she was not employed on a permanent basis in South Australia Police and if the pensioner had received a lump sum payment on the original termination of his or her employment under the repealed Act or had commuted part of the original pension to a lump sum the following provisions apply:\n\t(a)\tupon termination of the contributor's subsequent period of employment the contributor or other person entitled to a benefit may pay to the Treasurer the amount of the lump sum;\n\t(b)\tif a payment is not made under paragraph (a) and a pension is payable to or in respect of the contributor—the pension must be reduced by an amount calculated by dividing the amount of the lump sum by 11.5;\n\t(c)\tif a payment is not made under paragraph (a) and a pension is not payable to or in respect of the contributor—any lump sum that is payable to or in respect of the contributor must be reduced by the amount of the lump sum received on the original termination of the contributor's employment or on commutation.\n\t(2)\tIf a pensioner who has not reached the age of 60 years and has received a request from the Board under subsection (1), refuses the offer of employment or refuses to make a genuine application for employment in pursuance of the request, the Board may suspend the pension until the pensioner reaches the age of 60 years.\n\t(3)\tIn determining whether a particular form of employment is appropriate to a particular pensioner, the following factors will be taken into account:\n\t(a)\tthe pensioner's qualifications;\n\t(b)\tthe pensioner's previous employment;\n\t(c)\tthe pensioner's state of health;\n\t(d)\tthe place at which the employment is available.\n\t(4)\tEmployment will not be regarded as appropriate to a particular pensioner if the rate of salary applicable to the employment (expressed as an hourly rate) is less than 80 per cent of the rate of the pensioner's notional salary (expressed as an hourly rate).\n38—Notional extension of period of employment\n\t(a)\ta contributor becomes entitled, on termination of his or her employment, to a pension; and\n\t(b)\tthe contributor was, immediately before termination of employment, entitled to a period of recreation leave and is paid, or entitled to, a lump sum in lieu of that leave,\nthe contributor's employment will be taken to have been extended for a period equivalent to the period of recreation leave and the contributor is liable for contributions in respect of that period and is entitled to benefits at the end of that period as though he or she had remained in employment and had received the lump sum as salary during that period.\n38A—Closure of contribution accounts\n\t(1)\tThe Board may close the account of a contributor if—\n\t(a)\tthe contributor has retired or resigned from employment and is in receipt of a pension under this Part; or\n\t(b)\tthe contributor's employment has been terminated by retrenchment or on account of invalidity and the contributor—\n\t(i)\thas reached the age of 60 years; and\n\t(ii)\tis in receipt of a pension under this Part; or\n\t(c)\tthe contributor has died.\n\t(2)\tIf, after a contribution account has been closed under subsection (1), a benefit becomes payable under this Part that depends wholly or partly on the balance standing to the credit of the account, the benefit will be determined on the basis of the balance that would have stood to the credit of the account if it had not been closed.\n","sortOrder":11},{"sectionNumber":"Part 5B","sectionType":"part","heading":"Family Law Act provisions","content":"Part 5B—Family Law Act provisions\n38F—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.\n38G—Interpretation\nIn this Part, unless the contrary intention appears—\nage of retirement has the meaning assigned by the regulations;\nCommonwealth regulations means the Family Law (Superannuation) Regulations 2001 (No. 303 as amended) of the Commonwealth;\ndefined benefit interest means—\n\t(a)\ta benefit or superannuation interest that is a function of salary and membership or service; or\n\t(b)\tan interest brought within the ambit of this definition by the regulations;\neligible person, in relation to a superannuation interest of a contributor, 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;\nSIS Act means the Superannuation Industry (Supervision) Act 1993 of the Commonwealth;\nSouthern State Superannuation Fund means the fund of that name established under the Southern State Superannuation Act 1994 and continued in existence by the Southern State Superannuation Act 2009;\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.\n38H—Value of superannuation interest\n\t(1)\tFor the purposes of this Part (but subject to subsection (2)), the value of any superannuation interest 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.\n38I—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.\n38J—Reduction in contributor'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 contributor, there is a corresponding reduction in the entitlement of the contributor under this Act.\n\t(2)\tA reduction in the entitlement of a contributor will be given effect as follows:\n\t(a)\tthe contributor's contribution account will be subject to a charge that takes effect by reducing the balance of any such account at the operative time (insofar as a balance exists) by a percentage equal to the percentage that the non-member spouse's share in the relevant superannuation interest bears to the total value of the contributor's accrued superannuation benefit at the operative time (and any relevant method or factor that applies under section 38H 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 employer-funded component of a superannuation benefit payable to the contributor after the creation of the relevant interest for the benefit of the non-member spouse will, as from the operative date, be subject to a reduction that takes effect by reducing—\n\t(i)\tthe number of contribution points; and\n\t(ii)\tfactor \"M\" in a formula under this Act (insofar as this is relevant to a determination of an employer-funded component in the particular case),\nto the extent necessary to take into account, to its full extent, the employer-funded component of the value of the non-member spouse's interest (and any relevant method or factor that applies under section 38H 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 contributor 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)\tA reduction in contribution points in connection with the operation of this Part does not affect the aggregate of contribution points that would apply under section 18 but for the operation of subsection (2).\n\t(5)\tIf 2 or more reductions must be made with respect to an entitlement of a contributor because 2 or more splitting instruments have been served on the Board, the Board may determine to apply the reductions separately, or in aggregate.\n38K—Benefit not payable to spouse on death of contributor if split has occurred\nIf a contributor 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 contributor'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 contributor (except in accordance with the instrument) and will not be considered to be a spouse of the deceased contributor for the purposes of section 41 (if relevant).\n38P—Accrued benefit multiple\n\t(1)\tFor the purposes of the Commonwealth regulations, the accrued benefit multiple in respect of a superannuation interest payable as a pension is the percentage of annual salary that the member spouse would be entitled to receive as a pension at the prescribed date assuming that the member spouse retired on that day at or over the age of retirement (as the case requires) with the member spouse's accrued contribution points and contribution period as at that day.\n\t(2)\tFor the purposes of the Commonwealth regulations, the accrued benefit multiple in respect of a superannuation interest payable as a lump sum that is a defined benefit interest is the multiple of annual salary that the member spouse would be entitled to receive at the prescribed date assuming that the member spouse retired on that day at or over the age of retirement (as the case requires) and was taking his or her entitlement under the Act on that day.\n\t(3)\tIn addition to any other information that may be provided by the Board in connection with this Part, the Board may, on application, provide to an eligible person a statement of the value of a superannuation interest of a member spouse who is an old scheme contributor, as at a particular date specified in the application.\n\t(4)\tIn this section—\nprescribed date is the date that is relevant to the determination of an accrued benefit multiple in the particular circumstances.\n38Q—Non-member spouse's entitlement\n\t(1)\tThe Board must, on service of a splitting instrument, create an interest for the non-member spouse named in the instrument, with effect from the operative time.\n\t(2)\tThe form of the non-member spouse's interest 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.\n38R—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 termination of the member spouse's period of service but is, instead, 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 percentage of the split—by applying that percentage split to the member's superannuation interest based on the relevant accrued benefit multiple and by applying any relevant method or factor that applies under section 38H;\n\t(b)\tsubject to subsection (3), where the splitting instrument specifies a lump sum 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.\n38S—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)\tthe non-member spouse will not be taken to be a contributor on account of the entitlement to the pension;\n\t(c)\tthe pension will be indexed;\n\t(d)\tno derivative, reversionary or other rights will arise or continue on account of the 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.\n38T—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 the payment of the member spouse's pension).\n38U—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;\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":12},{"sectionNumber":"Part 6","sectionType":"part","heading":"Miscellaneous","content":"Part 6—Miscellaneous\n39—Review of Board's decisions\n\t(1)\tA person who is dissatisfied with a decision of the Board under this Act may seek a review of the decision by the Tribunal under section 34 of the South Australian Civil and Administrative Tribunal Act 2013 or the Board.\n\t(2)\tAn application for review may be made to the Tribunal or the Board (as the case may be) within 3 months after the person receives notice of the decision.\n\t(4)\tOn a review by the Board, the Board may substitute another decision for its original decision or confirm its original decision.\n40—Effect of workers compensation etc on pension\n\t(1)\tWhere at any time during a financial year a contributor who is receiving, or would, but for this subsection, be entitled to receive, a pension under another provision of this Act is also receiving or entitled to receive—\n\t(a)\tweekly payments of workers compensation; or\n\t(b)\tin the case of a relevant contributor—income from remunerative activities engaged in by the contributor,\n\t(c)\tthe pension will be reduced by the amount of the workers compensation payments and, if those payments equal or exceed the amount of the pension, the pension will be suspended;\n\t(d)\tif the contributor is a relevant contributor—\n\t(i)\tthe Board must estimate the income (if any) that the contributor is likely to receive during the financial year from remunerative activities engaged in by the contributor; and\n\t(ii)\tit must be assumed that the income estimated by the Board will be paid at a uniform rate throughout the financial year;\n\t(f)\tif the aggregate of the pension and the workers compensation payments (if any) and, if the contributor is a relevant contributor, the income from remunerative activities (paid at the rate assumed by paragraph (d)(ii)) exceeds the contributor's notional salary, the pension will be reduced by the amount of the excess and, if that amount equals or exceeds the amount of the pension, the pension will be suspended;\n\t(g)\tat the end of the financial year the Board must, if the contributor is a relevant contributor, determine the income from remunerative activities actually received by the contributor during that year and if, on the basis of the income actually received—\n\t(i)\tthe pension has been underpaid, an amount equivalent to the underpayment must be paid to the contributor or if the contributor has died, to his or her estate;\n\t(ii)\tthe pension has been overpaid, the amount overpaid may be deducted from future payments of pension or from any other amount to be paid to the contributor under this Act or, if the contributor has died, the amount overpaid is a debt due by the contributor's estate to the Treasurer.\n\t(1a)\tIncome of a kind referred to in subsection (1)(a) and (b) will—\n\t(a)\tin the case of workers compensation payments—be taken to include payments lawfully made to some person other than the contributor;\n\t(b)\tin the case of income from remunerative activities—be taken to include—\n\t(i)\tthe monetary value of income that is in a non-monetary form; and\n\t(ii)\tincome lawfully paid to some person other than the contributor.\n\t(a)\tthe spouse of a deceased contributor is receiving or would, but for this subsection, be entitled to receive a pension under this Act;\n\t(b)\tthe spouse is also receiving, or entitled to receive, weekly workers compensation payments in consequence of the contributor's death,\n\t(c)\tif the weekly workers compensation payments equal or exceed the amount of the pension, the pension will be suspended;\n\t(d)\tin any other case, the pension will be reduced so that the aggregate equals the pension that the spouse would have received if there had been no entitlement to workers compensation.\n\t(3)\tWhere an eligible child of a deceased contributor is receiving or entitled to receive weekly workers compensation payments in consequence of the contributor's death, the following provisions apply:\n\t(a)\tif the weekly workers compensation payments equal or exceed the amount of the pension, the pension will be suspended;\n\t(b)\tin any other case, the pension will be reduced so that the aggregate equals the pension that the child would have received if there had been no entitlement to workers compensation.\n\t(4)\tWhere a right to weekly workers compensation payments has been surrendered in whole or in part by commutation or by agreement, the person who would have been entitled to those payments if the right to them had not been surrendered will be taken, for the purposes of this section, to be receiving them unless—\n\t(a)\tif the person is a contributor—the contributor has reached the age of 60; or\n\t(b)\tif the person is the spouse of a deceased contributor—the contributor would have reached the age of 60 if he or she were still alive.\n\t(5)\tWhere a contributor whose pension is subject to suspension or reduction under this section dies, the suspension or reduction will be ignored in calculating any pension that becomes payable on the contributor's death to a spouse or eligible child of the contributor.\n\t(6)\tIn this section—\nrelevant contributor means a contributor—\n\t(a)\twho has not reached the age of 60; and\n\t(b)\twhose entitlement to receive a pension under another provision of this Act does not relate to a pension granted on the basis of his or her age.\n41—Division of benefit where deceased contributor is survived by lawful and putative spouses\n\t(1)\tIf a deceased contributor 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, supply it with any information that it requires for the purpose 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 contributor and that spouse were putative spouses as at the date of the contributor's death.\n\t(5)\tWhere—\n\t(a)\ta deceased contributor is survived by a lawful and a putative spouse; and\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 the payment.\n42—Adjustment of pensions\n\t(1)\tWhere a pension is expressed to be indexed, the Board must adjust the amount of the pension 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)\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(3)\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(4)\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.\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;\nOctober adjustment period means an adjustment period commencing at the commencement of 1 October in any year.\n42A—Subsequent roll over of benefits to another fund or scheme\nA contributor who is entitled to benefits in the form of a lump sum that is preserved under this Act may, at any time before reaching the age of 55 years, require the Board to pay those benefits to some other superannuation fund or scheme approved by the Board.\n43—Repayment of balance in contribution account\n\t(1)\tWhere—\n\t(a)\ta contributor's employment has terminated or has been terminated; and\n\t(b)\tno pension has been paid under this Act to or in relation to the contributor following termination of the employment; and\n\t(c)\tno benefit (other than the benefit referred to in section 34(4)(f)) is payable (either immediately or prospectively) under any other provision of this Act,\nan amount equivalent to the balance standing to the credit of the contributor's contribution account will be paid to the contributor or the contributor's estate and will be charged against that account.\n\t(a)\ta contributor's employment terminates or is terminated; and\n\t(b)\teither immediately or after a period of preservation of the contributor's benefits—\n\t(i)\ta pension is paid under this Act to the contributor; or\n\t(ii)\ta pension is paid under this Act to the contributor and then, on the contributor's death, a pension is paid under this Act to the spouse of the contributor; or\n\t(iii)\tthe contributor's employment is terminated by death and a pension is paid under this Act to the spouse of the contributor; or\n\t(iv)\tthe contributor dies after a period of preservation before receiving a pension and a pension is paid under this Act to his or her spouse; 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 (3) is payable to the contributor's estate.\n\t(3)\tThe amount referred to in subsection (2) is the amount that would have been payable to, or in relation to, the contributor by way of a pension or pensions during the period referred to in subsection (2)(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 contributor.\n\t(4)\tWhen computing the amount of the pension or pensions that would have been payable during the period referred to in subsection (2)(c)—\n\t(a)\tit will be assumed that the pension or pensions were not reduced by commutation or reduced or suspended under section 40; and\n\t(b)\tthe provisions of this Act for indexation of pensions will be ignored.\n44—Special provision for payment in case of infancy or death\n\t(1)\tWhere a pension or monetary sum is payable under this Act to a child, the Board may, in its discretion, pay it—\n\t(a)\tto the child; or\n\t(b)\tto a parent, guardian or trustee on behalf of the child.\n\t(2)\tWhere a person to whom money is payable under this Act dies, the Board may, in its discretion, pay the money to—\n\t(a)\tthe personal representative of the deceased; or\n\t(b)\tthe spouse of the deceased; or\n\t(c)\tthe children of the deceased.\n45—Pension not to be assignable\n\t(1)\tA right to a pension under this Act cannot be assigned.\n\t(2)\tThis section does not prevent the making of a garnishee order in relation to a pension.\n45A—Rounding off of contributions and benefits\nThe amount of contributions and benefits under this Act must be rounded off to the nearest multiple of five cents.\n45B—Unclaimed superannuation benefits\n\t(1)\tIf an amount of the Fund is attributable to an unclaimed superannuation benefit of a contributor, the Treasurer may, in accordance with the Superannuation (Unclaimed Money and Lost Members) Act 1999 of the Commonwealth, pay an amount equal to the unpaid superannuation benefit, or any amount required to be paid under that Act on account of the unclaimed superannuation benefit, from the Consolidated Account to the Commissioner of Taxation.\n\t(2)\tThe Treasurer must reimburse the Consolidated Account by charging the Fund with an amount equal to—\n\t(a)\tthe balance of the contributor's contribution account; and\n\t(b)\tthe balance (if any) of the contributor's co‑contribution account; and\n\t(c)\tthe balance (if any) of the contributor's rollover account.\n\t(3)\tThe Board must then close all accounts maintained by the Board in the name of the contributor, after which—\n\t(a)\the or she will cease to be a contributor; and\n\t(b)\this or her rights in relation to superannuation under this Act will be taken to have been exhausted and no derivative rights will exist in relation to him or her under this Act.\n\t(4)\tIn this section—\nunclaimed superannuation benefit means an amount of money that is taken by Part 3 of the Superannuation (Unclaimed Money and Lost Members) Act 1999 of the Commonwealth to be unclaimed money.\n46—Liabilities may be set off against benefits\nAny liability of a contributor arising under this Act or the repealed Act may be set off against any payment that is to be made to or in relation to the contributor under this Act.\n46A—Termination of the Police Occupational Superannuation Scheme\n\t(1)\tContributors are not entitled to benefits under the Police Occupational Superannuation Scheme.\n\t(a)\ta contributor's employment terminated, or was terminated, before the commencement of subsection (1); and\n\t(b)\timmediately before the commencement of that subsection preserved benefits were to be paid at some future time to, or in relation to, the contributor under this Act and under the Police Occupational Superannuation Scheme,\n\t(c)\tthe Board must establish and maintain an account to be called the POSS Preserved Benefits Account;\n\t(d)\tthe Board must credit to the account in the name of the contributor an amount equivalent to the amount of the preserved benefits that would have been payable to the contributor under the Police Occupational Superannuation Scheme if they had become payable immediately before the commencement of subsection (1);\n\t(e)\tat the end of each financial year the balance standing to the credit of each contributor in the POSS Preserved Benefits Account must be adjusted to reflect the rate of return determined by the Board under section 13 for the division of the Scheme under this Act to which the contributor belongs;\n\t(f)\twhen preserved benefits become payable under this Act to, or in relation to, the contributor, the Treasurer must pay from the Consolidated Account (which is appropriated to the necessary extent) or from a special deposit account to the contributor (or, if the contributor is dead, to his or her spouse or, if the contributor is not survived by a spouse, to the contributor's estate) an amount equivalent to the amount standing to the credit of the contributor in the POSS Preserved Benefits Account;\n\t(g)\tthe amount standing to the credit of the contributor for the purposes of paragraph (f) must be adjusted to the date of payment to reflect a rate of return determined or estimated by the Board under section 13.\n48—Power to obtain information\n\t(1)\tThe Board may, from time to time, require the Commissioner, a workers compensation authority, a contributor or 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 a contributor or pensioner to verify information supplied under this section by statutory declaration or by the production of income tax assessments or such other evidence as the Board specifies.\n\t(3)\tThe board may require the spouse of a deceased contributor to verify information supplied under section 41(3) by statutory declaration or by such other evidence as the Board specifies.\n\t(4)\tIf a 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(5)\tA person who—\n\t(a)\tfails to comply with a requirement under subsection (1) or section 41(3); 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(6)\tWhere a contributor commits an offence against subsection (5), the Board may expel the contributor from membership of the Scheme and, in that event—\n\t(a)\tan amount equivalent to the amount standing to the credit of the former contributor's contribution account will be paid to the contributor and will be charged against that account; and\n\t(b)\tno further benefit will be payable under this Act to or in relation to the former contributor.\n\t(7)\tFor the purposes of any other Act or law, a workers compensation authority will be taken, when acting under this section, to be disclosing information in the course of official duties.\n\t(8)\tIn this section—\nworkers compensation authority includes any person or authority with power to determine or manage claims for workers compensation.\n49—Confidentiality\n\t(1)\tA member or former member of the Board or the board of directors of Superannuation Funds Management Corporation of South Australia, or a person employed or formerly employed in the administration of this Act, must not divulge information of a personal or private nature, or information as to the entitlements or benefits of any person under this Act except—\n\t(a)\tto, or with the consent of, that person; or\n\t(b)\tto the Commissioner; or\n\t(c)\tto any other person for purposes related to the administration of this Act; or\n\t(d)\tas may be required by a court or the Tribunal; or\n\t(e)\tas may be required or authorised by another State Act or an Act of the Commonwealth.\n\t(1a)\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(2)\tThis section does not prevent the disclosure of statistical or other information related to contributors generally or to a class of contributors rather than to an individual contributor.\n50—Resolution of difficulties\n\t(1)\tIf, in the opinion of the Board, any doubt or difficulty arises in the application of this Act to particular circumstances or the provisions of this Act do not address particular circumstances that have arisen, the Board may give such directions as are reasonably necessary to resolve the doubt or difficulty or to address the circumstances (but only insofar as the Board determines it to be fair and reasonable in the circumstances) and any such direction will have effect according to its terms.\n\t(2)\tIf, in the opinion of the Board—\n\t(a)\ta time limit under this Act should be extended in particular circumstances; or\n\t(b)\ta procedural step under this Act should be waived in particular circumstances,\nthe Board may extend the time limit (even if it has already expired) or waive compliance with the procedural step.\n\t(3)\tIn determining whether to take action under subsection (2), the Board should have regard to—\n\t(a)\tin a case under subsection (2)(a)—\n\t(i)\tthe length of delay that has occurred; and\n\t(ii)\tthe explanation for the delay; and\n\t(iii)\tany hardship that will occur if the time limit is not extended; and\n\t(iv)\tthe extent to which it will cause any unfairness if the time limit is not extended; and\n\t(v)\tany other relevant factor;\n\t(b)\tin a case under subsection (2)(b)—\n\t(i)\tthe conduct of the person who would benefit from the action; and\n\t(ii)\tany hardship that will occur if the procedural step is not waived; and\n\t(iii)\tthe extent to which it will cause any unfairness if the procedural step is not waived; and\n\t(iv)\tany other relevant factor.\n\t(4)\tSubsections (2) and (3) do not derogate from any other provision of this Act or the regulations that makes specific provision for the extension of time.\n\t(5)\tIf the Board gives a direction under subsection (1), or extends a time limit or waives compliance with a procedural step under subsection (2), the Board's report to the Minister in respect of the financial year in which the Board takes that action must include details of the action.\n51—Summary offences\nAn offence against this Act is a summary offence.\n52—Regulations\n\t(1)\tThe Governor may make such regulations as are contemplated by this Act, or as are necessary or expedient for the purposes of this Act.\n\t(2)\tAny such regulation may impose a penalty, not exceeding $2 000, for breach of or non-compliance with a provision of the regulations.\n\t(3)\tWithout limiting subsection (1), the regulations may—\n\t(a)\tmake 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; and\n\t(b)\tprescribe the salary, or an amount to be taken to be the salary, of a contributor for the purpose of determining contributions or benefits in relation to the contributor despite any provision to the contrary in this Act.\n","sortOrder":13},{"sectionNumber":"Sch 1","sectionType":"schedule","heading":"Transitional provisions","content":"Schedule 1—Transitional provisions\nA1—Interpretation\nIn this Schedule—\nold scheme contributor means a person who was an old scheme contributor on the commencement of this Act.\n1—Starting balance of contribution account of old scheme contributors\n\t(1)\tThe Board will establish a contribution account in the name of every old scheme contributor—\n\t(a)\twho continues as a contributor under this Act; or\n\t(b)\tto, or in relation to, whom a pension is being paid at the commencement of this Act.\n\t(2)\tThe balance of the account, as at the commencement of this Act, of a contributor who was still in employment at the commencement of this Act will be an amount calculated in accordance with section 43 of the repealed Act as if the contributor had become entitled to a payment under that section on the commencement of this Act.\n\t(3)\tThe balance of the account, as at the commencement of this Act, of a contributor whose employment had ceased before the commencement of this Act will be an amount calculated in accordance with section 47 of the repealed Act as if an entitlement to a payment under that section had arisen at the commencement of this Act.\n2—Pensions that commenced under previous enactments\n\t(1)\tA pension that commenced under the repealed Act, or under a corresponding previous enactment, is, subject to this Act, payable as if this Act had been in force when the pension commenced.\n\t(2)\tThis Act, apart from provisions relating to indexation, commutation and reduction or suspension of pensions, does not affect the amount of any such pension.\n\t(3)\tA pension referred to in subclause (1) will, subject to subclause (4), be indexed by the Board in accordance with the repealed Act unless part of the pension has been commuted under this Act in which case the remaining pension will be indexed under this Act.\n\t(4)\tPensions will be indexed as from the first payment of pension in July, 1990, for the year from 1 April, 1989, to 31 March, 1990, by reference to the Consumer Price Index for the March quarters of 1989 and 1990 and pensions will again be indexed as from the first payment of pension in October, 1990, for the period from 1 April, 1990, to 30 June, 1990, by reference to movements in the Consumer Price Index over that period and thereafter pensions will be indexed as from the first payment of pension in October in each year by reference to movements in the Consumer Price Index from one June quarter to the next.\n\t(5)\tWhere a contributor had made an election under section 37(2) of the repealed Act, section 37(2) and (3) of the repealed Act will continue to apply to the pension payable to, or in relation to, the contributor except where part of the pension has been commuted under this Act in which case the remaining pension will be indexed under this Act.\n2A—Eligible child's pension\n\t(a)\ta contributor who was in receipt of a pension under the repealed Act at the commencement of this Act dies after the commencement of this Act; and\n\t(b)\ta pension is being paid to the contributor's spouse,\nand there are—\n\t(c)\tno more than two eligible children—each of those children is entitled to a pension equal to four twenty sevenths of the deceased contributor's notional pension; or\n\t(d)\tthree or more eligible children—each of those children is entitled to a pension calculated by dividing four-ninths of the deceased contributor's notional pension by the number of eligible children.\n3—Contribution points carried over by old scheme contributors\n\t(1)\tSubject to subclause (2), the number of contribution points to be credited to an old scheme contributor at the commencement of this Act will be equal to the number of months during which the contributor contributed to the Police Pensions Fund.\n\t(2)\tThe number of contribution points to be credited to an old scheme contributor whose contribution period commenced—\n\t(a)\tafter he or she reached the age of 30 years; but\n\t(b)\tbefore the commencement of the repealed Act, will be equal to the number of months from the contributor's thirtieth birthday to the commencement of this Act.\n\t(3)\tFor the purposes of this clause part of a month will be treated as a whole month.\n4—Preservation of benefits\n\t(1)\tA contributor to the Police Pension Fund under the repealed Act who resigned from South Australia Police on or after 20 November, 1989, but before the commencement of this Act may elect to preserve his or her accrued superannuation benefits in accordance with this Act as though he or she had been an old scheme contributor under this Act.\n\t(2)\tFor the purposes of subclause (1), this Act will be taken to have come into operation immediately before the contributor resigned from South Australia Police.\n5—Rights of contributors denied benefits under repealed Act\n\t(1)\tThe Governor may direct that a contributor who has been denied payment of a pension and lump sum under the repealed Act on technical grounds be paid benefits under this clause.\n\t(2)\tIf the Governor gives a direction under subclause (1) in relation to a contributor the following provisions apply:\n\t(a)\tthis Act applies to, and in relation to, the contributor as though he or she had been entitled to the pension and lump sum under the repealed Act;\n\t(b)\tthe contributor is entitled to a payment equivalent to the aggregate of the pension payments denied to the contributor reduced by any ex gratia payment made before the commencement of this Act on account of those payments;\n\t(c)\tthe contributor is entitled to a payment equivalent to the lump sum denied to the contributor adjusted to reflect changes in the Consumer Price Index since the date on which the lump sum would have become payable under the repealed Act but reduced by any ex gratia payment made before the commencement of this Act on account of the lump sum;\n\t(d)\tany ex gratia payment made before the commencement of this Act on account of the pension or lump sum must be taken into account when establishing the contributor's contribution account under clause 1;\n\t(e)\tthe prescribed proportion of a payment made under paragraph (b) or (c) must be debited against the contributor's contribution account.\n6—Election to retire under repealed Act\n\t(1)\tAn old scheme contributor who retires from employment within five years after the commencement of this Act may elect to retire pursuant to the provisions of the repealed Act and in that case benefits payable to, or in relation to, the contributor will be determined in accordance with the repealed Act and all the relevant provisions of the repealed Act will apply to and in relation to the contributor to the exclusion of the provisions of this Act.\n\t(2)\tThe benefits payable to, or in relation to, the contributor will be paid by the Treasurer out of the Consolidated Account (which is appropriated to the necessary extent) or out of a special deposit account established by the Treasurer for that purpose and the prescribed proportion of benefits will be charged against the contributor's contribution account to the extent of the amount standing to the credit of that account.\n7—Assets and liabilities of Police Pensions Fund\nThe assets and liabilities of the Police Pensions Fund are transferred to the Police Superannuation Fund.\n8—Contributions in first year\n\t(1)\tFor the purpose of calculating contributions in respect of the period from 1 July 1990 to 30 June 1991 the following provisions apply in place of subsections (1), (2) and (3) of section 17:\n\t(1)\tA contributor must make contributions to the Treasurer at the rate prescribed in Schedule 2.\n\t(2)\tA contributor's contributions will be fixed in relation to the 1990/1991 financial year, as from a day in that financial year determined by the Board—\n\t(a)\ton the basis of the contributor's actual salary as at 31 March 1990; but\n\t(i)\tif the contributor had not then commenced his or her employment, the contributions will be fixed on the basis of the contributor's commencing salary;\n\t(ii)\tif the contributor was then on leave without pay or at a reduced rate of pay, the contributions will be fixed on the basis of the salary that the contributor would then have been receiving if not on leave.\n\t(3)\tIf over a particular period a contributor receives (while remaining in employment) weekly workers compensation payments for total or partial incapacity for work, contributions will be payable as if the weekly payments were salary or a component of salary (as the case requires) but if the aggregate of the weekly payments and the salary (if any) of the contributor is less than the salary that the contributor would have received if not incapacitated, the Board may allow a proportionate reduction in the amount of the contributions for that period.\n\t(2)\tSection 4(6) does not apply for the purpose of calculating contributions in respect of the period from 1 July 1990 to 30 June 1991.\n9—Special provision relating to police aides\nSubject to the regulations, this Act applies to a person who was a special constable employed as an Aboriginal police aide during the period from 1 July 1992 until the commencement of the Police (Police Aides) Amendment Act 1992 as if that person had been a police officer and had contributed as a contributor under the new scheme for the time during that period for which the person was so employed.\n11—Operation of amendments made by Statutes Amendment (Equal Superannuation Entitlements for Same Sex Couples) Act 2003\nAn amendment made by 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 contributor applies only if the death occurs on or after 3 July 2003.\nSchedule 3—\n\nContributor's Age\nValue of K\n1.0000\n0.9553\n0.9108\n0.8663\n0.8218\n0.7773\nWhere the age of the contributor is a number of years and a number of completed months, the value of K shown in the table must be proportionately adjusted to reflect the number of months.\nLegislative history\nNotes\n\t•\tThis version is comprised of the following:\nSchedules\n\t•\tAmendments of this version that are uncommenced are not incorporated into the text.\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.\nLegislation repealed by principal Act\nThe Police Superannuation Act 1990 repealed the following:\nPolice Pensions Act 1971\nLegislation amended by principal Act\nThe Police Superannuation Act 1990 amended the following:\nPolice Act 1952\nPrincipal Act and amendments\nNew entries appear in bold.\nYear\nNo\nTitle\nAssent\nCommencement\nPolice Superannuation Act 1990\n10.5.1990\n1.6.1990 (Gazette 31.5.1990 p1478)\nPolice Superannuation (Miscellaneous) Amendment Act 1992\n1.6.1990 except ss 6—9—29.10.1992: s 2\nPolice (Police Aides) Amendment Act 1992\n12.11.1992\n18.3.1993 (Gazette 18.3.1993 p914)\nStatutes Amendment (Public Actuary) Act 1992\n19.11.1992\n10.12.1992 (Gazette 10.12.1992 p1752)\nPolice Superannuation (Superannuation Guarantee) Amendment Act 1993\n25.3.1993\n1.7.1992: s 2\nStatutes Amendment (Closure of Superannuation Schemes) Act 1994 as amended by 53/1994 and 57/1994\n9.6.1994\n3.5.1994 except s 9—21.10.1994: s 2\nStatutes Amendment (Closure of Superannuation Schemes) (Extension of Time) Amendment Act 1994\n15.9.1994\n30.9.1994: s 2\nStatutes Amendment (Closure of Superannuation Schemes) Amendment Act 1994\n20.10.1994\n20.10.1994: s 2\nSuperannuation Funds Management Corporation of South Australia Act 1995\n27.4.1995\n1.7.1995 (Gazette 25.5.1995 p2199)\nPolice Superannuation (Miscellaneous) Amendment Act 1997\n20.3.1997\n3.4.1997 (Gazette 3.4.1997 p1386) except ss 6 & 7—1.7.1996: s 2 \nStatutes Amendment (Superannuation) Act 1997\n10.4.1997\nPt 4 (ss 7—11)—24.4.1997 (Gazette 24.4.1997 p1618)\nPolice Superannuation (Miscellaneous) Amendment Act 1998\n2.4.1998\n23.4.1998 (Gazette 23.4.1998 p1926)\nStatutes Amendment (Adjustment of Superannuation Pensions) Act 1998\n2.4.1998\nPt 4 (s 6)—1.10.1997: s 2\nPolice Act 1998\n3.9.1998\nSch 3 (cl 2)—1.7.1999 (Gazette 30.6.1999 p3310)\nStatutes Amendment (Commutation for Superannuation Surcharge) Act 1999\nPolice Superannuation (Increments in Salary) Amendment Act 1999\n12.8.1999\n26.8.1999 (Gazette 26.8.1999 p954)\nDistrict Court (Administrative and Disciplinary Division) Amendment Act 2000\n20.4.2000\nSch 1 (cl 33)—1.6.2000 (Gazette 18.5.2000 p2554)\nPolice Superannuation (Miscellaneous) Amendment Act 2001\n12.4.2001\n1.7.2001 (Gazette 14.6.2001 p2220)\nStatutes Amendment (Indexation of Superannuation Pensions) Act 2001\n3.8.2001\nPt 5 (s 8)—1.1.2002: s 2\nStatutes Amendment (Equal Superannuation Entitlements for Same Sex Couples) Act 2003\n12.6.2003\nPt 3 (ss 6—8)—3.7.2003 (Gazette 3.7.2003 p2877)\nStatutes Amendment (Notification of Superannuation Entitlements) Act 2003\n17.7.2003\nPt 3 (ss 6 & 7)—17.8.2003: s 2\nStatutes Amendment (Division of Superannuation Interests under Family Law Act) Act 2003\n20.11.2003\nPt 4 (ss 10—14)—18.12.2003 (Gazette 18.12.2003 p4527)\nStatutes Amendment (Miscellaneous Superannuation Measures) Act 2004\n5.8.2004\nPt 2 (ss 4—12)—19.8.2004 (Gazette 19.8.2004 p3280)\nStatutes Amendment (Miscellaneous Superannuation Measures No 2) Act 2004\n16.12.2004\nPt 4 (s 10(3) & (4))—1.7.1999: s 2(2); Pt 4 (s 19)—3.7.2003: s 2(3); Pt 4 (ss 10(1), (2), (5) & 11—18) and Sch 1—13.1.2005 (Gazette 13.1.2005 p69)\nStatutes Amendment (Domestic Partners) Act 2006\n14.12.2006\nPt 67 (ss 174—177)—1.6.2007 (Gazette 26.4.2007 p1352)\nStatutes Amendment (Police Superannuation) Act 2008\n26.6.2008\nPt 2 (ss 4—29) & Sch 1—1.7.2008 (Gazette 26.6.2008 p2554)\nSouthern State Superannuation Act 2009\n11.6.2009\nSch 1 (cll 2—5)—1.8.2009 (Gazette 23.7.2009 p3282)\nStatutes Amendment and Repeal (Superannuation) Act 2012\n25.10.2012\nPt 4 (s 12)—15.6.2014 (Gazette 12.6.2014 p2485)\nStatutes Amendment (Superannuation) Act 2014\nPt 3 (ss 4 & 5)—20.11.2014\nStatutes Amendment (Superannuation) Act 2015\n6.8.2015\nPt 2 (s 4)—27.8.2015 (Gazette 27.8.2015 p3947)\nStatutes Amendment (Registered Relationships) Act 2017\n26.4.2017\nPt 10 (ss 15 & 16)—1.8.2017 (Gazette 1.8.2017 p3039)\nStatutes Amendment (SACAT No 2) Act 2017\n28.11.2017\nPt 37 (ss 202 to 207)—5.7.2018 (Gazette 28.6.2018 p2618)\nStatutes Amendment (Legalisation of Same Sex Marriage Consequential Amendments) Act 2019\n19.12.2019\nPt 12 (s 29)—1.5.2020 (Gazette 30.4.2020 p838)\nStatutes Amendment (Superannuation and Other Payments) Act 2025\n4.12.2025\nPt 5 (ss 31 to 36)—uncommenced\nProvisions amended\nNew entries appear in bold.\nEntries that relate to provisions that have been deleted appear in italics.\nProvision\nHow varied\nCommencement\nLong title\namended under Legislation Revision and Publication Act 2002\n\nPt 1\n\ns 2\ns 3\ns 4\n\ns 4(1)\n\nactuary\ninserted by 69/1992 s 22\nco-contribution\ninserted by 51/2004 s 10(1)\nco-contribution account\ninserted by 51/2004 s 10(1)\nthe Commonwealth Act\ninserted by 12/1993 s 3\ncontribution period\namended by 25/2008 s 4(1)\ncontributor\nsubstituted by 25/2008 s 4(2)\n\namended by 27/2009 Sch 1 cl 2(1)\ndeferred superannuation contributions surcharge\ninserted by 37/2004 s 4(1)\nmember of the police force\ninserted by 60/1992 Sch 2\n18.3.1993\n\ndeleted by 25/2008 Sch 1\nnew scheme contributor\ndeleted by 25/2008 s 4(3)\nold scheme contributor\ndeleted by 25/2008 s 4(4)\nputative spouse\ninserted by 13/2003 s 6\n\nsubstituted by 43/2006 s 174\nregistered relationship\ninserted by 13/2017 s 15\nretrenchment pension\namended by 25/2008 s 4(5)\nrollover account\ninserted by 51/2004 s 10(2)\n\ndeleted by 25/2008 s 4(6)\nsalary, in relation to a contributor who is employed\ninserted by 51/2004 s 10(3)\nsalary, in relation to a contributor who is not employed\namended by 51/2004 s 10(4)\nSIS Act\ninserted by 51/2004 s 10(5)\nspecial deposit account\ninserted by 25/1997 s 7\nSuperannuation Contributions Tax Act\ninserted by 37/2004 s 4(2)\nthe Superannuation Funds Management Corporation of South Australia or the Corporation\ninserted by 38/1995 Sch 2\nsurcharge notice\ninserted by 37/2004 s 4(3)\nTribunal\ninserted by 51/2017 s 202\nTriple S scheme\ninserted by 25/2008 s 4(7)\n\namended by 27/2009 Sch 1 cl 2(2)\nthe Trust\ns 4(3)\nsubstituted by 52/1992 s 3(a)\n\ns 4(3aa)\ninserted by 54/1999 s 3(a)\ns 4(3a)\ninserted by 16/1998 s 3(a)\n\namended by 54/1999 s 3(b)\nautomatic increment\ninserted by 54/1999 s 3(c)\npermanent position in South Australia Police\n\npermanent position in the police force amended to read permanent position in South Australia Police by 25/2008 Sch 1\ns 4(4) and (5)\nsubstituted by 52/1992 s 3(a)\ns 4(6)\namended by 52/1992 s 3(b)\n\namended by 18/2015 s 4\n27.8.2015\ns 4(6a)\ninserted by 52/1992 s 3(c)\ns 4(6b)\ninserted by 16/1998 s 3(b)\n\namended by 25/2008 s 4(8), Sch 1\ns 4(7)\namended by 16/1998 s 3(c)\n\namended by 12/2001 s 3(a)\ns 4(7a)\ninserted by 12/2001 s 3(b)\n\namended by 25/2008 s 4(9)\ns 4(8)\nsubstituted by 7/1997 s 3\n\namended by 16/1998 s 3(d), (e)\n\ndeleted by 25/2008 s 4(10)\ns 4(8a)\ninserted by 7/1997 s 3\n\namended by 16/1998 s 3(f), (g)\n\namended by 25/2008 s 4(11)\ns 4(9)\ns 4A\ninserted by 13/2003 s 7\ns 4A(1)\nsubstituted by 43/2006 s 175\n\namended by 13/2017 s 16(1)\n\namended by 46/2019 s 29(1)\n\n(b) deleted by 46/2019 s 29(2)\ns 4A(2)\nsubstituted by 13/2017 s 16(2)\n\namended by 51/2017 s 203(1)\ns 4A(2a)\ninserted by 13/2017 s 16(2)\ns 4A(3)\namended by 51/2017 s 203(2), (3)\ns 4A(4)\namended by 51/2017 s 203(4) \ns 4A(5)\namended by 51/2017 s 203(5)\ns 4B\ninserted by 13/2003 s 7\ns 4B(4)\namended by 51/2017 s 204(1), (2)\nPt 2\n\nPt 2 Div 1\n\ns 7\n\ns 7(1)\ns 7(2)\ndeleted by 69/1992 s 23\ns 8\n\ns 8(2)\ns 9A\ninserted by 25/2008 s 5\nPt 2 Div 2\n\ns 10\n\ns 10(3)\ns 10(4)\namended by 25/1997 s 8(a)\n\nsubstituted by 51/2004 s 11(1)\ns 10(6)\namended by 12/2001 s 4\n\namended by 51/2004 s 11(2)\n\namended by 25/2008 s 6(1)—(3)\n\n(c) deleted by 25/2008 s 6(3)\ns 10(7)\namended by 25/1997 s 8(b)\ns 10(8)\ns 11\n\ns 11(1) and (2)\ns 11(3) and (4)\ns 12\nPt 2 Div 3\n\nsubstituted by 25/2008 s 7\nPt 2 Div 3 Subdiv 1\n\ninserted by 25/2008 s 7\ns 13\n\ns 13(3)\nsubstituted by 25/2008 s 8\ns 13(6)\nsubstituted by 16/1998 s 4(a)\ns 13(6a)\ninserted by 16/1998 s 4(a)\ns 13(8)\ninserted by 16/1998 s 4(b)\nPt 2 Div 3 Subdiv 2\ninserted by 25/2008 s 9\ns 13A\n\ns 13A(3)\namended by 27/2009 Sch 1 cl 3(1), (2)\nPt 2 Div 4\n\ns 14\n\ns 14(1)\namended by 25/1997 s 9(a)\ns 14(2)\nsubstituted by 12/2001 s 5\n\namended by 51/2004 s 12(1)\n\namended by 25/2008 s 10(1)\ns 14(3)\nsubstituted by 12/2001 s 5\n\nsubstituted by 25/2008 s 10(2)\ns 14(3a)\ninserted by 12/2001 s 5\ns 14(3b)\ninserted by 51/2004 s 12(2)\n\namended by 25/2008 s 10(3)\ns 14(4)\namended by 25/1997 s 9(b)\nPt 2 Div 5\n\ns 15\n\ns 15(2) and (3)\ns 15(4)\nsubstituted by 69/1992 s 24\n\namended by 12/2001 s 6\ns 15(4a)\ninserted by 69/1992 s 24\nPt 3\n\ns 16\n\ns 16(1)\nsubstituted by 46/1994 s 9 as substituted by 57/1994 s 9\n\nsubstituted by 25/2008 s 11\ns 16(1a)\ninserted by 46/1994 s 6\n\nsubstituted by 46/1994 s 9 as substituted by 57/1994 s 9\n\ndeleted by 25/2008 s 11\ns 16(1b)\ninserted by 46/1994 s 6\n\ndeleted by 46/1994 s 9\ns 16(2)\ns 17\n\ns 17(1)\nsubstituted by 25/2008 s 12(1)\ns 17(1a)\ninserted by 25/2008 s 12(1)\ns 17(2)\namended by 52/1992 s 4(a), (b)\n\namended by 16/1998 s 5\ns 17(3)\nsubstituted by 52/1992 s 4(c)\ns 17(3a)\ninserted by 52/1992 s 4(c)\ns 17(5)\namended by 25/2008 s 12(2)\ns 17(6)\ndeleted by 25/2008 s 12(3)\ns 18\n\ns 18(3)\nPt 4 before deletion by 25/2008\n\ns 20\n\ns 20(2)\namended by 46/1994 s 7(a)\ns 20(3)\namended by 46/1994 s 7(b)\ns 21\n\ns 21(1)\namended by 12/2001 s 7(a), (b)\ns 21(2)\namended by 12/2001 s 7(c), (d)\ns 22\n\ns 22(1)\namended by 16/1998 s 6(a)\ns 22(1aa) and (1ab)\ninserted by 16/1998 s 6(b)\ns 22(1a)\ninserted by 12/1993 s 4\n\namended by 16/1998 s 6(c)\n\namended by 21/2003 s 6(a)\ns 22(1b)\ninserted by 12/1993 s 4\n\nsubstituted by 16/1998 s 6(d)\n\nsubstituted by 12/2001 s 8(a)\ns 22(1c)\ninserted by 16/1998 s 6(d)\n\nsubstituted by 12/2001 s 8(a)\ns 22(1d)\ninserted by 16/1998 s 6(d)\ns 22(2)\namended by 16/1998 s 6(e)\n\namended by 21/2003 s 6(b)\ns 22(3)\namended by 12/2001 s 8(b)\ns 22(4)\namended by 12/2001 s 8(c)\ns 22(5)\namended by 12/2001 s 8(d)\ns 22(6)\namended by 25/1997 s 10\n\namended by 12/2001 s 8(e), (f)\ns 22(7)\nsubstituted by 12/2001 s 8(g)\ns 22(8)\nsubstituted by 16/1998 s 6(f)\ns 22(9)\ninserted by 12/2001 s 8(h)\ns 23\n\ns 23(2)\namended by 12/2001 s 9\ns 25\n\ns 25(2)\namended by 12/2001 s 10(a), (b)\ns 25(3)\namended by 12/2001 s 10(c)\ns 25(3a)\ninserted by 12/2001 s 10(d)\ns 25(4)\ns 25(5)\namended by 7/1997 s 4\n\ns 25(7)\nsubstituted by 55/1998 Sch 3 (cl 2)\ns 26\n\ns 26(1)\namended by 12/1993 s 5(a), (b)\ns 26(2)\namended by 12/2001 s 11(a), (b)\ns 26(2a)\ninserted by 49/2003 s 10\ns 26(5)\nsubstituted by 12/1993 s 5(c)\n\namended by 12/2001 s 11(c)\ns 26(5a)\ninserted by 12/2001 s 11(d)\ns 26(6)\nsubstituted by 12/1993 s 5(c)\n\namended by 12/2001 s 11(e)—(g)\nss 26A—26C\ninserted by 37/2004 s 5\nPt 4\ndeleted by 25/2008 s 13\nPt 5\n\n amended by 25/2008 s 14\ns 27\n\ns 27(1)\ndeleted by 25/2008 s 15(1)\ns 27(2)\namended by 25/2008 s 15(2), Sch 1\ns 27(3)\ndeleted by 25/2008 s 15(3)\ns 28\n\ns 28(1)\namended by 12/2001 s 12(a)\ns 28(1a)\ninserted by 12/2001 s 12(b)\ns 28(3)\namended by 12/2001 s 12(c), (d)\ns 29\n\ns 29(1)\namended by 12/2001 s 13(a)\n\ns 29(2a)\ninserted by 12/2001 s 13(b)\ns 30\n\ns 30(1)\namended by 12/2001 s 14\ns 30(2)\ns 31\n\ns 31(1)\namended by 25/2008 s 16\ns 31(2)\namended by 12/2001 s 15(a)\n\ns 31(4)\namended by 12/2001 s 15(b)\ns 31(4a)\ninserted by 12/2001 s 15(c)\ns 31(5)\n\ns 31(6)\n\namended by 7/1997 s 5\n\ns 31(7)\ns 31(8)\nsubstituted by 55/1998 Sch 3 (cl 2)\ns 32\n\ns 32(1)\namended by 52/1992 s 5\n\namended by 16/1998 s 7(a)\n\namended by 12/2001 s 16(a)\n\namended by 43/2006 s 176(1)\ns 32(1aa)\ninserted by 16/1998 s 7(b)\n\namended by 13/2003 s 8\n\ndeleted by 43/2006 s 176(2)\ns 32(1ab)\ninserted by 12/2001 s 16(b)\ns 32(1a)\ninserted by 7/1997 s 6(a)\ns 32(1b)\ninserted by 49/2003 s 11\ns 32(4)\namended by 16/1998 s 7(c)\ns 32(5)\namended by 7/1997 s 6(b)\ns 32(6)\ninserted by 7/1997 s 6(c)\ns 33\nsubstituted by 12/1993 s 6\ns 33(1)\namended by 12/2001 s 17(a)\ns 33(2)\namended by 12/2001 s 17(b)\ns 33(3)\ninserted by 12/2001 s 17(c)\ns 34\n\ns 34(1aa) and (1ab)\ninserted by 16/1998 s 8(a)\ns 34(1a)\ninserted by 12/1993 s 7\n\namended by 16/1998 s 8(b)\n\namended by 21/2003 s 7(a)\n\n(a) deleted by 25/2008 s 17(1)\n\namended by 25/2008 s 17(2), (3)\n\namended by 27/2009 Sch 1 cl 4\ns 34(1b)\ninserted by 12/1993 s 7\n\nsubstituted by 16/1998 s 8(c)\n\nsubstituted by 12/2001 s 18(a)\n\namended by 25/2008 s 17(4), Sch 1\ns 34(1c)\ninserted by 16/1998 s 8(c)\n\nsubstituted by 12/2001 s 18(a)\n\nsubstituted by 25/2008 s 17(5)\ns 34(1d)\ninserted by 16/1998 s 8(c)\n\ndeleted by 25/2008 s 17(5)\ns 34(2)\namended by 16/1998 s 8(d)\n\namended by 21/2003 s 7(b)\ns 34(3)\namended by 12/2001 s 18(b)\ns 34(3a)\ninserted by 12/2001 s 18(c)\ns 34(4)\namended by 16/1998 s 8(e)\n\nsubstituted by 12/2001 s 18(d)\n\namended by 21/2003 s 7(c)\ns 34(5)\namended by 12/2001 s 18(e)\ns 34(6)\nsubstituted by 12/2001 s 18(f)\ns 34(8a)—(8c)\ninserted by 12/2001 s 18(g)\ns 34(11)\ninserted by 52/1992 s 6\n\nsubstituted by 16/1998 s 8(f)\ns 34(12)\ninserted by 12/2001 s 18(h)\ns 35A\ninserted by 23/1999 s 5\ns 35A(2)\namended by 37/2004 s 6(1)\ns 35A(3)\namended by 37/2004 s 6(2)\ns 35A(4)\namended by 37/2004 s 6(3)\ns 35A(8)\ndeleted by 37/2004 s 6(4)\ns 35B\ninserted by 18/2014 s 4\ns 37\n\ns 37(1)\namended by 52/1992 s 7(a)—(c)\n\ns 37(1a)\ninserted by 52/1992 s 7(d)\n\ns 38\nsubstituted by 52/1992 s 8\ns 38A\ninserted by 12/2001 s 19\nPt 5A before deletion by 25/2008\ninserted by 12/2001 s 20\nsubstituted by 37/2004 s 7\n\nsubstituted by 51/2004 s 13\nPt 5A Div 1\n\ninserted by 37/2004 s 7\ns 38D\n\ns 38D(3)\namended by 37/2004 s 8\nPt 5A Div 2\ninserted by 37/2004 s 9\nsubstituted by 51/2004 s 14\ns 38EB\n\ns 38EB(1)\nsubstituted by 51/2004 s 15(1)\ns 38EB(2a)\ninserted by 51/2004 s 15(2)\ns 38EB(3)\namended by 51/2004 s 15(3)\ns 38EB(4)\namended by 51/2004 s 15(4)\ns 38EB(6)\namended by 51/2004 s 15(5)\ns 38EB(8)\namended by 51/2004 s 15(6)\ns 38EBA\ninserted by 51/2004 s 16\nPt 5A Div 3\ninserted by 37/2004 s 9\nPt 5A\ndeleted by 25/2008 s 18\nPt 5B\ninserted by 49/2003 s 12\nPt 5B Div 1\n\n deleted by 25/2008 s 19\ns 38G\n\nSouthern State Superannuation Fund\namended by 27/2009 Sch 1 cl 5\ns 38J\n\ns 38J(2)\namended by 51/2004 s 17(1), (2)\n\namended by 25/2008 s 20\ns 38K\nsubstituted by 51/2004 s 18\nPt 5B Div 2\ndeleted by 25/2008 s 21\nPt 5B Div 3\n\n deleted by 25/2008 s 22\ns 38O\ndeleted by 25/2008 s 23\nPt 5B Div 4\n\n deleted by 25/2008 s 24\nPt 6\n\ns 39\n\ns 39(1)\namended by 16/1998 s 9(a)\n\namended by 4/2000 s 9(1) (Sch 1 cl 33(a))\n\nsubstituted by 51/2017 s 205(1)\ns 39(2)\namended by 16/1998 s 9(b)\n\ndeleted by 4/2000 s 9(1) (Sch 1 cl 33(b))\n\ninserted by 51/2017 s 205(1)\ns 39(3)\ndeleted by 4/2000 s 9(1) (Sch 1 cl 33(c))\ns 39(4)\ninserted by 16/1998 s 9(c)\n\namended by 4/2000 s 9(1) (Sch 1 cl 33(d))\n\namended by 51/2017 s 205(2)\ns 40\n\ns 40(1)\namended by 12/2001 s 21(a)—(c)\n\namended by 37/2004 s 10(1)—(6)\n\n(e) deleted by 37/2004 s 10(3)\ns 40(1a)\ninserted by 12/2001 s 21(d)\n\namended by 37/2004 s 10(7)\ns 40(2)\namended by 12/2001 s 21(e)\ns 40(4)\nsubstituted by 16/1998 s 10\n\namended by 37/2004 s 10(8)\ns 40(6)\ninserted by 37/2004 s 10(9)\ns 42\n\ns 42(1)\nsubstituted by 20/1998 s 6(a)\n\nsubstituted by 40/2001 s 8(a)\ns 42(2)\namended by 20/1998 s 6(b)\n\nsubstituted by 40/2001 s 8(a)\ns 42(3)\n\namended by 40/2001 s 8(b)\ns 42(4)\n\namended by 40/2001 s 8(c), (d)\ns 42(5)\n\nsubstituted by 40/2001 s 8(e)\ns 42A\ninserted by 12/2001 s 22\ns 42B\ninserted by 12/2001 s 22\n\ndeleted by 37/2004 s 11\ns 43\n\ns 43(1)\namended by 12/2001 s 23(a)\ns 43(2)\nsubstituted by 12/2001 s 23(b)\ns 43(3) and (4)\ninserted by 12/2001 s 23(b)\ns 45A\ninserted by 52/1992 s 9\ns 45B\ninserted by 37/2012 s 12\n15.6.2014\ns 46A\ninserted by 12/2001 s 24\ns 47\ndeleted by 25/2008 s 25\ns 47A\ninserted by 12/2001 s 25\n\ndeleted by 25/2008 s 25\ns 48\n\ns 48(1)\namended by 37/2004 s 12(1)\ns 48(7) and (8)\ninserted by 37/2004 s 12(2)\ns 49\n\ns 49(1)\n\namended by 16/1998 s 11\n\namended by 25/2008 s 26\n\namended by 51/2017 s 206\ns 49(1a)\ninserted by 49/2003 s 13\ns 50\nsubstituted by 12/1993 s 8\ns 50(1)\ns 50 amended and redesignated as s 50(1) by 25/2008 s 27(1)—(3)\ns 50(2)—(5)\ninserted by 25/2008 s 27(3)\ns 52\n\ns 52(3)\ninserted by 49/2003 s 14\n\nsubstituted by 18/2014 s 5\nSch 1\n\ncl A1\ninserted by 25/2008 s 28(1)\ncl 2A\ninserted by 7/1997 s 7\ncl 4\ncl 6\n\ncl 6(2)\namended by 25/1997 s 11\ncl 8\ninserted by 52/1992 s 10\ncl 9\ninserted by 60/1992 Sch 2\n18.3.1993\n\ncl 10\ninserted by 16/1998 s 12\n\ndeleted by 25/2008 s 28(2)\ncl 11\ninserted by 51/2004 s 19\nSch 2\ndeleted by 25/2008 s 29\nSch 4\nTransitional etc provisions associated with Act or amendments\nStatutes Amendment (Division of Superannuation Interests under Family Law Act) Act 2003, Sch 1\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(a)\tdecreasing the person's rights; or\n\t(b)\timposing liabilities on the person.\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 (Miscellaneous Superannuation Measures No 2) Act 2004, Sch 1\n1—Transitional provision\nA regulation made for the purposes of the definition of salary that is being inserted into section 4(1) of the Police Superannuation Act 1990 by section 10(3) of this Act may, if the regulation so provides, take effect from 1 July 1999 or from a later day.\nStatutes Amendment (Domestic Partners) Act 2006\n177—Transitional provision\nAn amendment made by a provision of this Act to a provision of the Police Superannuation Act 1990 that relates to the payment of a pension, lump sum or other benefit to a person on the death of a contributor applies only if the death occurs after the commencement of the amendment.\nStatutes Amendment (SACAT No 2) Act 2017, Pt 37\n207—Transitional provisions\n\t(1)\tA declaration of the District Court under section 4A of the principal Act in force immediately before the relevant day will, on and from the relevant day, be taken to be a determination of the Tribunal.\n\t(2)\tA reference in section 4B of the principal Act to an application under section 4A of the principal Act will, on and from the relevant day, be taken to include a reference to an application under section 4A made before the relevant day.\n\t(3)\tA right of appeal under section 39 of the principal Act in existence (but not yet exercised) before the relevant day, will be exercised as if this Part had been in operation before the right arose, so that proceedings may be commenced before the Tribunal rather than the Administrative and Disciplinary Division of the District Court.\n\t(4)\tNothing in this section affects any proceedings before the Administrative and Disciplinary Division of the District Court commenced before the relevant day.\nprincipal Act means the Police Superannuation Act 1990;\nrelevant day means the day on which this Part comes into operation;\nTribunal means the South Australian Civil and Administrative Tribunal established under the South Australian Civil and Administrative Tribunal Act 2013.\nHistorical versions\nRetrospective amendments not included in Reprints 11—18 (see s 2(2) of 51/2004)\n\nRetrospective amendment not included in Reprints 16—18 (see s 2(3) of 51/2004)\n\nReprint No 1—29.10.1992\n\nReprint No 2—10.12.1992\n\nReprint No 3—25.3.1993\n\nReprint No 4—9.6.1994\n\nReprint No 5—21.10.1994\n\nReprint No 6—1.7.1995\n\nReprint No 7—20.3.1997\n\nReprint No 8—24.4.1997\n\nReprint No 9—23.4.1998\n\nReprint No 10—1.4.1999\n\nReprint No 11—1.7.1999\n\nReprint No 12—26.8.1999\n\nReprint No 13—1.6.2000\n\nReprint No 14—1.7.2001\n\nReprint No 15—1.1.2002\n\nReprint No 16—3.7.2003\n\nReprint No 17—17.8.2003\n\nReprint No 18—18.12.2003\n\n15.6.2014\n\n27.8.2015\n\n","sortOrder":14}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"The Act has materially expanded beyond a simple police pensions law. Since enactment it has been amended repeatedly to: integrate with Commonwealth regimes (Family Law splitting, SIS rules, Superannuation Guarantee and taxation measures such as Division 293) (Part 5B; ss 35A–35B); add rollovers and co‑contributions and linkages with the Southern State/Triple S scheme (ss 13A–13C); codify confidentiality, Tribunal review and modern relationship definitions (ss 4A, 4B, 39, 49); and manage legacy preserved benefits including termination of an older occupational scheme (s 46A and Schedule 1). Those additions change the administrative footprint, create additional compliance points and introduce federal‑state interactions that broaden the Act's scope from a state pension formula to a hybrid, Commonwealth‑aware superannuation administration framework."},"complexity_factors":["Extensive interpretation/defined terms section (s 4) plus additional definitions in Part 5B — collectively 40+ distinct defined items and cross‑references to Commonwealth Acts.","Multiple, variable mathematical benefit formulas (ss 28–33 and Schedule 3) with many variables (contribution points, salary, factors like K and M) and age‑based adjustments.","Numerous cross‑references to Commonwealth legislation (Family Law Act and regulations, SIS Act, Superannuation Guarantee, Taxation Administration Act, Division 293 rules) that alter operational detail.","Nested exceptions and conditional rules (e.g. leave without pay rules s 17(4); disciplinary salary reductions s 4(4)–(5); secondment rules s 4(6b); multiple disability time limits in s 30).","Discretionary powers and administrative smoothing (Board-set rate of return s 13(3)–(5); Board directions s 50; delegation s 9A) — increases operational complexity and variance in outcomes.","Part 5B Family Law splitting regime layered on top of defined benefits — requires matching Commonwealth splitting instruments to scheme calculations (ss 38H–38T).","Transitional and historical schedules with carry‑over rules from the repealed Act and many later amendments (Schedule 1 and legislative history) — complicates treatment of legacy contributors.","Multiple payment streams (pensions, lump sums, rollovers, co‑contributions, POSS preserved benefits) and mechanisms for charging the Fund vs Consolidated Account (ss 10, 14, 46A)."],"plain_english_summary":"**What this law does (mechanically)\n\n- Establishes a dedicated Police Superannuation Fund and a Police Superannuation Board to run the scheme (ss 5, 10). The Fund's investments are managed by the Superannuation Funds Management Corporation of South Australia (s 10(3); s 11).  \n\n- Requires most South Australia Police officers (current and many former officers) to contribute to the Scheme and sets how contributions and \"contribution points\" are recorded and credited (ss 16–19; s 13).  \n\n- Creates individual contribution accounts for contributors, allows roll‑overs and co‑contributions, and allows the Board to set and smooth an annual rate of return to credit to accounts (ss 13, 13A–13C).  \n\n- Defines the benefits payable and how they are calculated for different events: retirement, retrenchment (redundancy), temporary disability, permanent invalidity, and death. The Act sets formulas that convert contribution points, salary and other factors into pensions and lump sums (see particularly ss 28–33 and Schedule 3 for a factor table).  \n\n- Gives the Treasurer responsibility for making payments from the Consolidated Account (state budget) or a nominated special deposit account, and requires the Fund to be treated as Crown assets (ss 10(2), 14(1)).  \n\n- Provides rules for commutation (turning part of a pension into a lump sum) and for the Board to effect commutations where necessary to meet Commonwealth tax liabilities (deferred superannuation contributions surcharge and Division 293 tax) (ss 35, 35A, 35B).  \n\n- Implements Family Law splitting rules so that a spouse (member or non‑member) can obtain a share of a contributor's superannuation interest and sets how the Board gives effect to splitting instruments (Part 5B, ss 38F–38U).  \n\n- Confers powers on the Board to obtain information, require medical examinations for invalid pensioners, make discretionary directions to resolve gaps, delegate functions, charge certain fees, and to keep information confidential (ss 9A, 36, 48–50, 38U, 49).  \n\n- Requires reporting to the Minister and periodic actuarial (triennial) review of scheme costs and the Fund's ability to meet future benefits (s 15(4), (4a)).\n\nWho is directly affected\n\n- Contributors: South Australia Police officers and many former police officers who fall within the Act's definition of \"contributor\" (s 4; s 16).  \n- Dependants: spouses (including registered relationships and \"putative\" de facto partners), eligible children and estates of deceased contributors (ss 4A, 32–33, 41).  \n- The State (Treasurer): bears payment responsibility and appropriations for amounts payable from the Scheme (ss 10(4), 14(1)).  \n- The Police Superannuation Board and the Superannuation Funds Management Corporation (administration and investment roles) (ss 5–6, 10(3), 11).  \n- Third parties: other superannuation funds that receive rollovers and the Commonwealth revenue authorities when tax liabilities must be met (ss 13B, 35A, 35B).\n\nWhy it matters (purpose claims and practical checks)\n\n- Official purpose claim: to provide defined benefits and related administration for police officers' retirement/invalidity/death benefits and to integrate the scheme with Commonwealth superannuation and family law requirements (see long title; Part 5 and Part 5B).  \n\n- Cost and who pays: the Act makes clear the State (Treasurer) meets payments from the Consolidated Account or special deposit accounts (ss 10(4), 14(1)). That creates a fiscal liability for the State budget; the Act also requires triennial actuarial reporting on cost and the Fund's ability to meet future benefits (s 15(4), (4a)).  \n\n- Incentives and behaviour: benefits are calculated from contribution points and salary formulas (ss 17–19; ss 28–33). That design links the size of benefits to years of contribution and salary history, creating incentives to remain in service and to contribute. Provisions allowing contribution-point attribution (s 19) and leave/secondment rules (s 4(6b); s 17(4)) create discretionary relief or continuity for particular employment patterns.  \n\n- Trade‑offs and opportunity cost: the scheme provides defined entitlements to a concentrated beneficiary group (police contributors and their families). The State bears the long‑term cost; the Act gives the Board smoothing powers over returns (s 13(3)–(5)), which stabilises contributor accounts but also transfers investment timing risk and discretion to the Board.  \n\n- Compliance and administrative burden: contributors, employers and the Board must keep records, supply tax and income information, and comply with Family Law splitting instruments (ss 13, 48, Part 5B). The Board has powers to require evidence and can impose fees in Family Law matters (s 38U).  \n\n- Bureaucratic discretion and implementation risk: the Board has significant discretion — determining rate of return smoothing (s 13(3)–(6)), giving directions to resolve legal gaps (s 50), delegating powers (s 9A), and applying eligibility tests for disability/invalidity and retrenchment (ss 29–31). Those discretions are operationally necessary but concentrate judgment calls and therefore implementation risk.  \n\n- Interaction with Commonwealth law: the Act explicitly links to Commonwealth regimes — Superannuation Guarantee, SIS rules, Family Law splitting rules, and Commonwealth taxation measures (see definitions in s 4 and the Family Law Part 5B). That integration means contributors and the Board must follow Commonwealth requirements and adjustments (Part 5B; ss 35A, 35B).  \n\n- Concentrated benefits / diffuse costs: beneficiaries are a relatively small, identifiable group (police contributors and dependants). The fiscal cost is distributed across state taxpayers; the Act requires actuarial reporting to make those costs visible (s 15(4)).  \n\nKey mechanical features to note (references)\n\n- Board and Fund: establishment and roles (ss 5–6; s 10).  \n- Contributions and accounts: who contributes, how rates are fixed, contribution-point mechanics and accounts (ss 16–19; s 13).  \n- Benefit formulas and events: retirement, retrenchment, disability/invalidity, death, lump sums and commutation (ss 28–33; ss 35–35B; Schedule 3).  \n- Rollovers, co‑contributions and Triple S linkage (ss 13A–13C).  \n- Family Law splitting: how the Board gives effect to splitting instruments and pays non‑member spouses (Part 5B, ss 38F–38U).  \n- State payment and investment: Treasurer payments and SFMC investment control (ss 10(3)–(4); s 11).  \n- Accountability and review: annual reporting, triennial actuarial reports, review rights to SACAT, offence and confidentiality provisions (ss 15, 39, 49)."},"kimi_summary":{"_metrics":{"completionTokens":903},"content_quality":"ok","complexity_score":9,"scope_assessment":{"changed":true,"description":"The legislation has expanded significantly beyond its original 1990 purpose of providing basic superannuation for police officers. Major scope expansions include: (1) Part 5B (Family Law Act provisions) added in 2003 to handle superannuation splitting in relationship breakdowns — a substantial new area unrelated to the original police pension purpose; (2) Integration with Commonwealth taxation schemes including co-contributions for low-income earners, deferred superannuation contributions surcharge, and Division 293 tax for high-income earners; (3) Complex provisions for secondments to interstate and overseas police forces; (4) Recognition of same-sex couples and registered relationships (2003, 2006, 2017 amendments); (5) Rollover provisions linking to the broader Southern State Superannuation Scheme. The Act has evolved from a closed police pension scheme into a sophisticated superannuation vehicle integrated with national family law and tax systems."},"complexity_factors":["47+ defined terms in the interpretation section including complex concepts like 'notional salary', 'actual or attributed salary', and 'putative spouse'","Extensive mathematical formulas with multiple variables (P, A, K, FS, X, LS, Pn, M, etc.) for calculating different benefit types","Nested conditional logic throughout — for example, section 4(3) has multiple layers of (a)/(b) and (i)/(ii) sub-conditions","Cross-references to Commonwealth legislation including Family Law Act 1975, Superannuation Industry (Supervision) Act 1993, and multiple taxation acts","Part 5B (Family Law provisions) creates a parallel regime for splitting superannuation interests with 21 sections of intricate procedural requirements","Multiple transitional provisions in Schedule 1 dealing with conversion from the old Police Pensions Act","Complex rules for secondments to other police forces (section 4(6b)) with 5-year thresholds and averaging formulas","Disciplinary salary reduction provisions with special attribution formulas (section 4(5))","Indexation calculations with adjustment periods and rounding rules (section 42)","Multiple benefit categories (retirement, retrenchment, invalidity, temporary disability, death) each with distinct calculation methods"],"plain_english_summary":"This Act establishes a superannuation (retirement savings) scheme for South Australian police officers. It creates the **Police Superannuation Board** to administer the scheme and the **Police Superannuation Fund** to hold and invest contributions.\n\n**Key features:**\n\n- **Who it covers:** Police officers and former officers who contribute to the scheme, including police cadets. It replaced an earlier Police Pensions Act from 1971.\n\n- **How contributions work:** Officers contribute a percentage of their salary throughout their career. The Act uses \"contribution points\" — roughly one point per month of service — to calculate benefits. Part-time work earns proportionally fewer points.\n\n- **Types of benefits:**\n  - **Retirement pensions and lump sums** for those who retire at age 55 or older\n  - **Invalidity benefits** if an officer becomes permanently unable to work due to physical or mental incapacity\n  - **Retrenchment benefits** if employment ends due to redundancy\n  - **Death benefits** — pensions and lump sums for surviving spouses and eligible children\n  - **Temporary disability pensions** for shorter-term incapacity\n\n- **Special features:**\n  - Pensions are indexed to inflation (Consumer Price Index)\n  - Officers can commute (convert) part of their pension to a lump sum\n  - The scheme recognises \"putative spouses\" (de facto partners and registered relationships), not just married spouses\n  - Benefits can be split between lawful and putative spouses where both survive a deceased officer\n  - The Act includes detailed provisions for family law splits — allowing superannuation interests to be divided between separating spouses\n\n- **Administration:** The Board manages individual contribution accounts, invests the Fund through the Superannuation Funds Management Corporation, and can review decisions through the South Australian Civil and Administrative Tribunal.\n\nThe Act is complex, with extensive mathematical formulas for calculating benefits based on years of service, salary levels, age at retirement, and employment patterns (including secondments to other police forces)."},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed as the legislative text was not successfully retrieved. The page returned a 404 error from the SA legislation website, meaning no substantive content was available for analysis."},"complexity_factors":["No actual legislative text was provided — only a website error page was analysed","Cannot assess true complexity of the underlying Act without its content","Score of 1 reflects the simplicity of what was actually provided (an error message), not the legislation itself"],"plain_english_summary":"The page requested could not be retrieved (404), but the Police Superannuation Act 1990 (SA) is the statute that governs retirement savings and benefits for South Australian police. It sets rules on contributions, eligibility and access to pensions, death/disability and early-leaver outcomes, and fund management.\n\nIt primarily affects SAPOL members and their families because it determines retirement income security and benefit entitlements."}},"importantCases":[],"_links":{"self":"/api/acts/police-superannuation-act-1990","history":"/api/acts/police-superannuation-act-1990/history","analysis":"/api/acts/police-superannuation-act-1990/analysis","conflicts":"/api/acts/police-superannuation-act-1990/conflicts","importantCases":"/api/acts/police-superannuation-act-1990/important-cases","documents":"/api/acts/police-superannuation-act-1990/documents"}}