{"id":"nsw:act-1987-212","name":"State Authorities Non-contributory Superannuation Act 1987","slug":"state-authorities-non-contributory-superannuation-act-1987","collection":"act","jurisdiction":"nsw","status":"in_force","isInForce":true,"actNumber":"212 of 1987","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":107195,"registerId":"nsw-act-1987-212-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\n\nPart 1 Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name of Act","content":"#### 1 Name of Act\n\n1 Name of Act\n\n> This Act may be cited as the [State Authorities Non-contributory Superannuation Act 1987](/view/html/inforce/current/act-1987-212).","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n2 Commencement\n\n> This Act shall commence on 1 April 1988.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Definitions","content":"#### 3 Definitions\n\n3 Definitions\n\n> > (1) In this Act—\n> > \n> > additional employer contributions account means an account established and maintained under section 10C.\n> > \n> > additional employer contributions benefit means the additional employer contributions benefit referred to in section 22B.\n> > \n> > appointed day means 1 April 1988.\n> > \n> > approved deposit fund means an approved deposit fund within the meaning of the [Superannuation Industry (Supervision) Act 1993](http://www.legislation.gov.au/) of the Commonwealth.\n> > \n> > attributed salary, in relation to an employee at any time, means—\n> > \n> > > (a) where the employee is a full-time employee at that time—the salary of the employee at that time, or\n> > \n> > > (b) where the employee is a part-time employee at that time—the salary that would be payable to the employee at that time if employed as a full-time employee.\n> > \n> > Aware Super Fund has the same meaning as Fund in the [Aware Super Act 1992](/view/html/inforce/current/act-1992-100).\n> > \n> > basic benefit means the basic benefit referred to in section 22.\n> > \n> > benefit means a benefit payable under this Act.\n> > \n> > Commonwealth co-contribution means a co-contribution made by the Commissioner of Taxation under the [Superannuation (Government Co-contribution for Low Income Earners) Act 2003](http://www.legislation.gov.au/) of the Commonwealth.\n> > \n> > Commonwealth co-contribution account means an account established and maintained under section 10B.\n> > \n> > Commonwealth co-contribution benefit means the Commonwealth co-contribution benefit referred to in section 22A.\n> > \n> > Commonwealth taxation law means a law of the Commonwealth that provides for the levying and collection of a tax.\n> > \n> > contribution period means a named month or such other period as may be prescribed in relation to any class of persons or circumstances.\n> > \n> > deferred annuity means a deferred annuity within the meaning of Part 5 of the [Superannuation Industry (Supervision) Regulations](http://www.legislation.gov.au/) of the Commonwealth.\n> > \n> > employee means a person who is employed by an employer, but does not include an excluded person referred to in Schedule 2.\n> > \n> > employer means—\n> > \n> > > (a) the Crown, the Government or a Minister or other member of Parliament, or\n> > \n> > > (b) an authority specified in Schedule 1,\n> > \n> > and a reference to employment with an employer includes a reference to employment with successive employers.\n> > \n> > executive officer means an employee who is—\n> > \n> > > (a) a Public Service senior executive within the meaning of the [Government Sector Employment Act 2013](/view/html/inforce/current/act-2013-040), or\n> > \n> > > (b) an employee (not being a Public Service senior executive) of an employer specified in Schedule 1 and who holds an office designated by the Secretary of the Treasury as the office of an executive officer, or\n> > \n> > > (c) a police executive officer, or\n> > \n> > > (d) an office holder nominated for the purposes of section 11A of the [Statutory and Other Offices Remuneration Act 1975](/view/html/inforce/current/act-1976-004).\n> > \n> > > (e) (Repealed)\n> > \n> > exit date, in relation to an employee, means the day on which the employee ceases employment with an employer, that cessation of employment being—\n> > \n> > > (a) the only such cessation, or\n> > \n> > > (b) where there has been more than one such cessation of employment of the employee—the later or latest of those cessations of employment.\n> > \n> > family law superannuation legislation has the same meaning as it has in Part 4D.\n> > \n> > family law superannuation payment has the same meaning as it has in Part 4D.\n> > \n> > FTC means the FSS Trustee Corporation established under the [Superannuation Administration Act 1996](/view/html/inforce/current/act-1996-039).\n> > \n> > full-time employee means an employee whose salary ratio is 1.\n> > \n> > irregular employee is an employee who is neither a full-time employee nor a part-time employee, and includes an employee who is deemed by section 7 to be an irregular employee.\n> > \n> > non-employee spouse has the same meaning as it has in Part 4D.\n> > \n> > part-time employee means an employee whose salary ratio is less than 1 but at least 0.1.\n> > \n> > police executive officer means an executive officer within the meaning of Part 5 of the [Police Act 1990](/view/html/inforce/current/act-1990-047).\n> > \n> > relevant Commonwealth superannuation standard means a standard that would be applicable under the [Superannuation Industry (Supervision) Act 1993](http://www.legislation.gov.au/) of the Commonwealth if the Fund was a regulated superannuation fund under that Act.\n> > \n> > resign, in relation to an employee, means cease to be employed by an employer before reaching the age of 55 years, otherwise than on account of—\n> > \n> > > (a) death, or\n> > \n> > > (b) invalidity, where STC is satisfied—\n> > > \n> > > > (i) that the ceasing to be employed was due, directly or indirectly to the permanent physical or mental incapacity of the employee (not caused by any act or default of the employee intended to produce that incapacity), and\n> > > \n> > > > (ii) that the employee is permanently unable, by reason of that incapacity, to be engaged in, or to be employed in, any remunerative occupation in which, in the opinion of STC, it would otherwise be reasonable to expect the contributor to engage.\n> > \n> > retire means cease (otherwise than by reason of death) in any manner to be employed by an employer on or after reaching the age of 55 years.\n> > \n> > retrenchment, in relation to an employee, means the termination of the employment of the employee with an employer where the employment is expressed by the employer to be—\n> > \n> > > (a) compulsorily terminated by the employer on the ground that—\n> > > \n> > > > (i) the employer no longer requires the employee’s services and, on termination of the employee’s employment, does not propose to fill the employee’s position, or\n> > > \n> > > > (ii) the work that the employee was engaged to perform has been completed, or\n> > > \n> > > > (iii) the amount of work that the employer requires to be performed has diminished and, due to that fact, it has become necessary to reduce the number of employees employed by the employer, or\n> > \n> > > (b) terminated as a result of the acceptance by the employee of an offer by the employer of terms of retrenchment made on a ground specified in paragraph (a).\n> > \n> > salary, in relation to an employee, means salary of the employee, determined in accordance with section 4 or 4A and expressed as an annual rate.\n> > \n> > salary ratio, in relation to an employee at any time during a contribution period, means the number ascertained by dividing the salary of the employee at the commencement of that contribution period by the attributed salary of the employee at that commencement.\n> > \n> > section 16A employer contribution means a contribution made by an employer under section 16A.\n> > \n> > spouse of a deceased employee or deceased former employee means the surviving spouse of the employee or former employee.\n> > \n> > STC means the SAS Trustee Corporation continued under the [Superannuation Administration Act 1996](/view/html/inforce/current/act-1996-039).\n> > \n> > STC Act means any of the following Acts—\n> > \n> > > (a) [Police Regulation (Superannuation) Act 1906](/view/html/inforce/current/act-1906-028),\n> > \n> > > (b) [Superannuation Act 1916](/view/html/inforce/current/act-1916-028),\n> > \n> > > (c) [Local Government and Other Authorities (Superannuation) Act 1927](/view/html/inforce/current/act-1927-035),\n> > \n> > > (d) [Transport Employees Retirement Benefits Act 1967](/view/html/inforce/current/act-1967-096),\n> > \n> > > (e) [Police Association Employees (Superannuation) Act 1969](/view/html/inforce/current/act-1969-033),\n> > \n> > > (f) [New South Wales Retirement Benefits Act 1972](/view/html/inforce/current/act-1972-070),\n> > \n> > > (g) [Public Authorities Superannuation Act 1985](/view/html/inforce/current/act-1985-041),\n> > \n> > > (h) [State Public Service Superannuation Act 1985](/view/html/inforce/current/act-1985-045),\n> > \n> > > (i) [State Authorities Non-contributory Superannuation Act 1987](/view/html/inforce/current/act-1987-212),\n> > \n> > > (j) [State Authorities Superannuation Act 1987](/view/html/inforce/current/act-1987-211).\n> > \n> > superannuation fund has the same meaning as it has in the [Superannuation Industry (Supervision) Act 1993](http://www.legislation.gov.au/) of the Commonwealth.\n> > \n> > superannuation scheme means a scheme, fund or arrangement (whether or not established by an Act) under which any superannuation or retirement benefits are provided by an employer.\n> > \n> > Note.\n> > \n> > The [Interpretation Act 1987](/view/html/inforce/current/act-1987-015) contains definitions and other provisions that affect the interpretation and application of this Act.\n> \n> > (2) A reference in this Act to an authority where used in or in connection with the definition of employer is a reference to an authority, organisation, corporation, person or other entity.\n> \n> > (3) If the inclusion of an employer in Schedule 1 is expressed to be limited in any respect, this Act has effect in relation to the employer subject to the limitation.\n> \n> > (4) Notes included in this Act do not form part of this Act.\n> \n> **s 3:** Am 1988 No 135, Sch 1 (1); 1989 No 107, Sch 1; 1989 No 229, Sch 1; 1990 No 48, Sch 2; 1991 No 95, Sch 8 (1); 1991 No 96, Sch 6; 1992 No 35, Sch 1; 1993 No 42, Schs 2, 4; 1993 No 111, Sch 4 (1); 1996 No 39, Sch 4; 1997 No 42, Sch 1.6 \\[1\\]–\\[5\\]; 1999 No 86, Sch 1.6 \\[1\\]–\\[4\\]; 2000 No 100, Sch 4 \\[1\\]; 2000 No 114, Sch 1.4 \\[1\\] \\[2\\]; 2003 No 77, Sch 10 \\[1\\] \\[2\\]; 2005 No 52, Sch 4 \\[1\\] \\[2\\]; 2005 No 91, Sch 3.11 \\[1\\]; 2010 No 19, Sch 3.99 \\[1\\]; 2011 No 62, Sch 3.31 \\[1\\]; 2013 No 41, Sch 3.7; 2013 No 69, Sch 1 \\[1\\]; 2015 No 58, Sch 3.80 \\[1\\] \\[2\\]; 2018 No 28, Sch 1.33; 2025 No 48, Sch 2.14\\[1\\] \\[2\\].","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"Salary","content":"#### 4 Salary\n\n4 Salary\n\n> > (1) For the purposes of this Act, salary, in relation to an employee (other than an executive officer) means the sum of—\n> > \n> > > (a) the remuneration, salary or wages payable in money to the employee in the employee’s capacity as an employee, as reported to STC from time to time by the employee’s employer, including—\n> > > \n> > > > (i) a loading in respect of any shift allowance, as determined in accordance with the regulations, and\n> > > \n> > > > (ii) other allowances payable in money that are of a kind included within the value of leave paid on termination of employment, and\n> > > \n> > > > (iii) weekly workers compensation paid to the employee as from a date determined by STC under subsection (1B),\n> > > \n> > > but not including the excluded amounts or allowances referred to in subsection (2), and\n> > \n> > > (a1) if salary sacrifice contributions under an STC Act are made in respect of the employee, the cost of the contributions, and\n> > \n> > > (b) if approved employment benefits are provided to the employee, the cost of providing the approved employment benefits, as determined by the Minister, with the concurrence of the Treasurer.\n> \n> > (1A) The weekly workers compensation to be treated as salary for the purposes of this Act does not include any amount by which the aggregate of—\n> > \n> > > (a) the weekly workers compensation paid to an injured employee, and\n> > \n> > > (b) the salary actually paid to the employee while partially incapacitated,\n> > \n> > exceeds the salary that the employee would probably have been earning but for the injury (assuming the employee had continued to be employed in the same or some comparable employment).\n> \n> > (1B) STC may determine a date as from which weekly workers compensation paid to an employee is to be treated as salary for the purposes of this Act, being a date not earlier than—\n> > \n> > > (a) 1 April 1988 (the date of commencement of this Act), or\n> > \n> > > (b) if the liability to pay weekly workers compensation in respect of the employee first arose on a date later than 1 April 1988—that later date.\n> \n> > (1C) Despite subsection (1), the regulations may provide that the salary of an employee or class of employees (other than an executive officer) for the purposes of this Act is to be determined in the manner prescribed by the regulations.\n> \n> > (1D) A regulation may be made under subsection (1C) only if the Minister and the Treasurer certify in writing that—\n> > \n> > > (a) there has been a change in the basis on which the remuneration of the employee or class of employees is determined, and\n> > \n> > > (b) the effect of that change is to change the basis of remuneration to an annualised one, and\n> > \n> > > (c) the effect of the regulation is not to reduce the benefits that would have accrued under this Act to the employee or class of employees, had there been no change in the basis of remuneration, and\n> > \n> > > (d) the making of the regulation and associated arrangements will not result in a greater financial cost to the Government than if the regulation and associated arrangements were not made.\n> \n> > (2) The excluded amounts or allowances are—\n> > \n> > > (a) an amount paid for overtime or as a bonus, or an allowance instead of overtime,\n> > \n> > > (b) except to the extent determined in accordance with the regulations, as referred to in subsection (1) (a)—an amount paid as shift allowance,\n> > \n> > > (c) except to the extent that this section otherwise provides—a relieving allowance,\n> > \n> > > (d) an expense allowance or an allowance for travelling, subsistence or other expenses,\n> > \n> > > (e) an equipment allowance,\n> > \n> > > (e1) in respect of any period during which the employee takes extended leave (or leave in the nature of extended leave) otherwise than on full pay, such part of the remuneration received by the employee as exceeds the salary (within the meaning of subsection (1)) that he or she would have received had he or she taken leave on full pay,\n> > \n> > > (f) an amount paid for rent or as a residence, housing or quarters allowance, and\n> > \n> > > (g) an amount of weekly workers compensation excluded by subsection (1A).\n> \n> > (3) If an employee’s employer, or a person authorised to do so on behalf of the employer, certifies in writing to STC that a relieving allowance to be, or being, paid to the employee in the employee’s capacity as an employee is likely to be paid for a continuous period of 1 year (whether or not the period is partly before the date of the certificate), the allowance is, as from—\n> > \n> > > (a) the date on which the certificate is lodged with STC, or\n> > \n> > > (b) the date from which the allowance becomes payable,\n> > \n> > whichever is the later, salary for the purposes of this Act.\n> \n> > (4) If a relieving allowance has been paid to an employee in the employee’s capacity as an employee for a continuous period of 1 year that ends after the appointed day and, during that period, the allowance has not been treated as part of the employee’s salary in accordance with subsection (3), the allowance shall, as from the expiration of that period of 1 year, be treated as part of the employee’s salary while its payment to the employee continues.\n> \n> > (4A) For the purposes of subsection (4), a reference to a continuous period of 1 year in relation to a contributor who is employed in an educational institution is to be read as a reference to the academic year of the institution.\n> \n> > (5) If an employee is on secondment to another employer, the salary of the employee for the purposes of this Act is the salary paid or payable to the employee by the other employer.\n> \n> > (6) The Governor may, by order in writing, declare unconditionally, or subject to conditions, that subsection (7) applies—\n> > \n> > > (a) to an employee specified in the order who is on secondment but not to another employer, and\n> > \n> > > (b) generally during the period of that secondment, or during such period as is specified in the order, being, in either case, a period commencing before, on or after the date of the order.\n> \n> > (7) During the period in which this subsection is declared pursuant to subsection (6) to apply to an employee on secondment, the employee’s salary shall, for the purposes of this Act, be that paid or payable in respect of the employment to which he or she is seconded.\n> \n> > (8) In this section—\n> > \n> > academic year, in relation to an educational institution, means a continuous period commencing on the first day of any academic term of the institution and ending on the day before the first day of the corresponding academic term in the following calendar year.\n> > \n> > approved employment benefit means a benefit provided to an employee at the cost of the employee’s employer (being a benefit of a private nature) that is approved by the Minister, with the concurrence of the Treasurer, for the purposes of this section in relation to the employee or a class of employees of which the employee is a member.\n> > \n> > shift allowance means an allowance paid to an employee in respect of shift work performed by the employee, and includes amounts paid as penalty rates.\n> > \n> > weekly workers compensation, in relation to an employee, means weekly payments of compensation under the [Workers Compensation Act 1987](/view/html/inforce/current/act-1987-070) (or the provisions of the Workers Compensation Act 1926 as applied by that Act) payable to the employee because the employee is partially incapacitated for work through injury.\n> \n> **s 4:** Am 1989 No 107, Sch 1; 1991 No 17, Sch 1; 1991 No 94, Sch 1; 1993 No 42, Sch 2; 1996 No 39, Sch 4; 2005 No 85, Sch 2.4 \\[1\\]; 2006 No 53, Sch 1.3 \\[1\\]; 2007 No 28, Sch 1 \\[1\\].","sortOrder":4},{"sectionNumber":"4A","sectionType":"section","heading":"Salary of executive officers","content":"#### 4A Salary of executive officers\n\n4A Salary of executive officers\n\n> > (1) Definition of salary For the purposes of this Act, the salary of an executive officer is the salary as last nominated or changed in accordance with this section.\n> \n> > (2) Nomination of salary on initial and subsequent appointments An amount of salary for the purposes of this Act must be nominated to an executive officer’s employer by the officer, on, or as soon as practicable after, being appointed as an executive officer. An amount may also be nominated to the employer by the officer on, or as soon as practicable after, being reappointed, or appointed to another position, as an executive officer.\n> \n> > (3) Amount of salary The amount nominated is to be not less than the monetary remuneration payable to the executive officer at the date of nomination and not more than the total value of the remuneration package paid to the officer (less the cost of providing employer’s contributions to superannuation, other than salary sacrifice contributions, under any STC Act and any performance-related incentive payment).\n> \n> > (4) Failure to nominate salary If an executive officer fails to nominate an amount of salary within 28 days of first being appointed as an executive officer or within such further period as STC may allow, the officer is taken to have nominated an amount of salary that is equal to the monetary remuneration payable to the officer at the end of the applicable period.\n> \n> > (5) Reduction in nominated salary An executive officer may, from time to time, by notice to the officer’s employer elect to reduce the amount of salary nominated under this section, but not so that the amount is less than the monetary remuneration payable to the officer at the date of the election.\n> \n> > (6) Increase in nominated salary An executive officer may, from time to time, by notice to the officer’s employer elect to increase the amount of salary nominated under this section, but not so as to increase the amount nominated by a percentage of that amount that is more than the percentage by which the remuneration package of the officer has increased since the amount of salary was last nominated or changed.\n> \n> > (7) Nominations and elections An employer must notify STC of a nomination or election under this section. Any such nomination or election takes effect on the date of notification to STC or on such other date as STC may determine with the consent of the executive officer concerned.\n> \n> > (8) Effect of changes in packages Nothing in this section requires the nominated amount of salary to be increased if, because of a variation in the remuneration package of an executive officer or in the proportions of the remuneration package comprising monetary remuneration and employment benefits of the officer, the amount of salary as last nominated or changed for the purposes of this section is less than the monetary remuneration of the officer.\n> \n> > (9) Transitional provision relating to nomination of salary by executive officers An executive officer may, within 3 months after the commencement of this subsection, nominate a new amount of salary in accordance with this section if, immediately before the commencement of this subsection, the officer was an executive officer.\n> \n> > (10) Monetary remuneration In this section, the monetary remuneration payable to an executive officer is—\n> > \n> > > (a) if the officer is a Public Service senior executive or a police executive officer, the monetary remuneration payable in accordance with the [Government Sector Employment Act 2013](/view/html/inforce/current/act-2013-040) or the [Police Act 1990](/view/html/inforce/current/act-1990-047), as the case requires, or\n> > \n> > > (b) if the officer is an office holder nominated for the purposes of section 11A of the [Statutory and Other Offices Remuneration Act 1975](/view/html/inforce/current/act-1976-004), the remuneration payable to the officer as reduced under that section by the cost of employment benefits provided to the officer, or\n> > \n> > > (c) in the case of any other executive officer, the monetary remuneration payable to the officer.\n> \n> **s 4A:** Ins 1989 No 107, Sch 1. Subst 1989 No 229, Sch 1. Am 1990 No 48, Sch 2. Subst 1993 No 42, Sch 2. Am 1993 No 111, Sch 4 (2); 1996 No 39, Sch 4; 1999 No 86, Sch 1.6 \\[5\\]; 2005 No 52, Sch 4 \\[3\\]; 2007 No 28, Sch 1 \\[2\\]; 2011 No 62, Sch 3.31 \\[1\\]; 2015 No 58, Sch 3.80 \\[3\\].","sortOrder":5},{"sectionNumber":"4B","sectionType":"section","heading":null,"content":"#### 4B\n\n4B (Repealed)","sortOrder":6},{"sectionNumber":"5","sectionType":"section","heading":"Employees of the Crown etc","content":"#### 5 Employees of the Crown etc\n\n5 Employees of the Crown etc\n\n> An employee of the Crown, the Government or a Minister or other member of Parliament shall, for the purposes of this Act, be deemed to be employed by such person or organisation as may be prescribed.\n> \n> **s 5:** Am 2013 No 41, Sch 3.7.","sortOrder":8},{"sectionNumber":"6","sectionType":"section","heading":"Provisions respecting certain employees","content":"#### 6 Provisions respecting certain employees\n\n6 Provisions respecting certain employees\n\n> > (1) Members of the NSW Police Force are, for the purposes of this Act, to be taken to be employed in the NSW Police Force by the Crown.\n> \n> > (2) (Repealed)\n> \n> **s 6:** Am 1990 No 48, Sch 2; 2001 No 107, Sch 7.7; 2011 No 62, Sch 3.31 \\[2\\].","sortOrder":9},{"sectionNumber":"7","sectionType":"section","heading":"Irregular employees","content":"#### 7 Irregular employees\n\n7 Irregular employees\n\n> If an employer certifies in writing that the employer has reason to believe that an employee of the employer will not continue to be a full-time employee or part-time employee for at least 1 year from the date of the certificate, the employee shall, for the purposes of this Act, be deemed to be neither a full-time employee nor a part-time employee and to be an irregular employee.","sortOrder":10},{"sectionNumber":"8","sectionType":"section","heading":"Persons not subject to Act","content":"#### 8 Persons not subject to Act\n\n8 Persons not subject to Act\n\n> Schedule 2 has effect.","sortOrder":11},{"sectionNumber":"Part 2","sectionType":"part","heading":"Funds","content":"# Part 2 Funds\n\nPart 2 Funds","sortOrder":12},{"sectionNumber":"9","sectionType":"section","heading":"Funds etc","content":"#### 9 Funds etc\n\n9 Funds etc\n\n> > (1) STC may establish and maintain such funds, accounts and reserves as, in the opinion of STC, are necessary or convenient for the administration of this Act.\n> \n> > (2) STC shall cause to be paid to any such fund—\n> > \n> > > (a) contributions made by employers, and\n> > \n> > > (b) income derived from investment of the fund, and any profit made from realisation of any investment of the fund, and\n> > \n> > > (b1) Commonwealth co-contributions paid to STC, and\n> > \n> > > (c) money borrowed for the purposes of the fund, and\n> > \n> > > (d) any fees paid to STC arising under the family law superannuation legislation or Part 4D.\n> \n> > (3) STC shall cause to be paid from any such fund—\n> > \n> > > (a) by transfer from the fund to the STC Administration Account maintained under the [Superannuation Administration Act 1996](/view/html/inforce/current/act-1996-039) administration costs incurred by STC, including administration costs arising under the family law superannuation legislation or Part 4D, and\n> > \n> > > (b) such amounts as are necessary to satisfy any liability of the fund with respect to tax payable under any Commonwealth taxation law, and\n> > \n> > > (c) the benefits payable under this Act, and\n> > \n> > > (c1) other amounts payable by STC and arising under the family law superannuation legislation or Part 4D, and\n> > \n> > > (d) any other amount payable from any such Fund under this or any other Act, and\n> > \n> > > (e) any amount payable as a debt due to the Commonwealth under the [Superannuation (Government Co-contribution for Low Income Earners) Act 2003](http://www.legislation.gov.au/) of the Commonwealth in respect of a Commonwealth co-contribution paid to STC.\n> \n> > (4) If a loss is incurred in realising any investment forming part of the assets of a fund maintained under subsection (1), the fund is accordingly reduced by the amount of that loss.\n> \n> **s 9:** Am 1988 No 135, Sch 1 (2); 1991 No 96, Sch 6; 1996 No 39, Sch 4; 2001 No 98, Sch 2 \\[1\\]; 2003 No 77, Sch 10 \\[3\\]–\\[5\\]; 2005 No 52, Sch 4 \\[4\\]–\\[7\\].","sortOrder":13},{"sectionNumber":"10","sectionType":"section","heading":"Reserves for employers","content":"#### 10 Reserves for employers\n\n10 Reserves for employers\n\n> > (1) STC shall, in relation to each employer specified in Part 1 of Schedule 1, establish and maintain within a fund managed by STC a separate employer reserve for the purposes of this Act.\n> \n> > (2) STC shall, in relation to each of Parts 2 and 3 of Schedule 1, establish and maintain within a fund managed by STC a separate employer reserve for the purposes of this Act.\n> \n> > (3) There shall be credited to such an employer reserve the contributions made by the employer or employers to whom the reserve relates and the Commonwealth co-contributions paid to STC in respect of an employee of an employer or employers to whom the reserve relates.\n> \n> > (4) There shall be debited to such an employer reserve—\n> > \n> > > (a) the amount of any benefit paid to, or in relation to, an employee who, immediately before the benefit became payable, was an employee of the employer or an employer to whom the reserve relates, and\n> > \n> > > (b) administration costs incurred by STC under the [Superannuation Administration Act 1996](/view/html/inforce/current/act-1996-039) in relation to the employer or an employer to whom the reserve relates, and\n> > \n> > > (c) the whole or part (as determined by STC) of an amount arising under the family law superannuation legislation or Part 4D that is paid to, or in respect of, a spouse or former spouse of an employee or former employee who, immediately before the payment, was an employee or former employee of the employer or an employer to whom the reserve relates.\n> \n> > (4A) Despite any other provision of this Act, there is to be debited to the Crown employer reserve such amount of the administration costs incurred by STC in respect of the transfer of a preserved benefit under Part 4B as is approved by the Treasurer.\n> \n> > (4B) There may be debited to such an employer reserve—\n> > \n> > > (a) the costs incurred by STC in relation to Commonwealth co-contributions paid in respect of an employee of an employer or employers to whom the reserve relates, and\n> > \n> > > (b) any amount payable as a debt due to the Commonwealth under the [Superannuation (Government Co-contribution for Low Income Earners) Act 2003](http://www.legislation.gov.au/) of the Commonwealth in respect of an employee of an employer or employers to whom the reserve relates.\n> \n> > (5) If the amount standing to the credit of the employer reserve established for Part 3 of Schedule 1 is insufficient to meet the amounts payable from the reserve, the deficiency shall be recouped from the Consolidated Fund which is, to the necessary extent, appropriated accordingly.\n> \n> > (6) STC may, with the concurrence of the Treasurer and after obtaining actuarial advice, adjust the amount credited to an employer reserve by crediting or debiting an amount, if it appears to STC appropriate to do so because of a change in the constitution or nature of an employer.\n> \n> > (7) Subsection (6) does not apply to a change in the constitution or nature of an employer because of a Government privatisation initiative or other Government initiative.\n> \n> **s 10:** Am 1991 No 96, Sch 6; 1993 No 111, Sch 4 (3); 1996 No 39, Sch 4; 2001 No 98, Sch 2 \\[2\\]; 2003 No 77, Sch 10 \\[6\\]; 2005 No 52, Sch 4 \\[8\\]–\\[10\\].","sortOrder":14},{"sectionNumber":"10A","sectionType":"section","heading":"Additional payments by certain employers","content":"#### 10A Additional payments by certain employers\n\n10A Additional payments by certain employers\n\n> > (1) If the amount credited to an employer’s reserve maintained for an employer specified in Part 1 of Schedule 1 is insufficient to meet the amounts payable from the reserve in respect of the employer, STC may require the employer to pay an amount into the fund that is equal to the deficiency.\n> \n> > (2) Any amount that is not paid by an employer within 14 days of written notice of the requirement to pay the amount being given by STC to the employer is a debt owed to STC and may be recovered by STC accordingly.\n> \n> > (3) This section does not apply to a change in the constitution or nature of an employer because of a Government privatisation initiative.\n> \n> **s 10A:** Ins 1993 No 111, Sch 4 (4). Am 1996 No 39, Sch 4.","sortOrder":15},{"sectionNumber":"10B","sectionType":"section","heading":"Commonwealth co-contribution accounts","content":"#### 10B Commonwealth co-contribution accounts\n\n10B Commonwealth co-contribution accounts\n\n> STC must—\n> \n> > (a) establish and maintain, within a fund managed by STC to which Commonwealth co-contributions are paid, a separate account in respect of each employee in respect of whom Commonwealth co-contributions are paid to the fund, and\n> \n> > (b) credit the Commonwealth co-contributions paid in respect of the employee to that account.\n> \n> **s 10B:** Ins 2005 No 52, Sch 4 \\[11\\].","sortOrder":16},{"sectionNumber":"10C","sectionType":"section","heading":"Additional employer contributions accounts","content":"#### 10C Additional employer contributions accounts\n\n10C Additional employer contributions accounts\n\n> STC must—\n> \n> > (a) establish and maintain, within a fund managed by STC to which section 16A employer contributions are paid, a separate account in respect of each employee in respect of whom such contributions are paid to the fund, and\n> \n> > (b) credit the section 16A employer contributions paid in respect of the employee to that account.\n> \n> **s 10C:** Ins 2013 No 69, Sch 1 \\[2\\].","sortOrder":17},{"sectionNumber":"11","sectionType":"section","heading":"Adjustment of accounts and reserves for interest etc","content":"#### 11 Adjustment of accounts and reserves for interest etc\n\n11 Adjustment of accounts and reserves for interest etc\n\n> STC shall, from time to time, adjust each of the accounts and reserves established under this Part at a rate fixed by STC, having regard to the income of the funds of which they form part and such other matters as STC considers relevant.\n> \n> **s 11:** Am 1996 No 39, Sch 4.","sortOrder":18},{"sectionNumber":"11A","sectionType":"section","heading":"Source of administration costs payments","content":"#### 11A Source of administration costs payments\n\n11A Source of administration costs payments\n\n> > (1) The administration costs payable in respect of the superannuation scheme established under this Act are to be paid from employer reserves established in accordance with this Act.\n> \n> > (2) The administration costs payable in respect of preserved benefits are to be paid from employees’ accounts established in accordance with this Act, except as provided by section 10 (4A).\n> \n> **s 11A:** Ins 1996 No 39, Sch 4. Am 1996 No 121, Sch 1.18 \\[1\\]; 2001 No 98, Sch 2 \\[3\\].","sortOrder":19},{"sectionNumber":"12","sectionType":"section","heading":"Funds, accounts and reserves generally","content":"#### 12 Funds, accounts and reserves generally\n\n12 Funds, accounts and reserves generally\n\n> > (1) There may be credited to any fund, account or reserve established by or under this Act any amount that is required or permitted by or under this or any other Act to be credited to it.\n> \n> > (2) There may be debited to any fund, account or reserve established by or under this Act any amount that is required or permitted by or under this or any other Act to be debited to it.","sortOrder":20},{"sectionNumber":"13","sectionType":"section","heading":"Actuarial investigation","content":"#### 13 Actuarial investigation\n\n13 Actuarial investigation\n\n> > (1) An investigation as to the state and sufficiency of any of the funds established under this Act shall, as at 30 June 1994 and at the end of each succeeding period of 3 years, be made by an actuary or actuaries appointed by STC.\n> \n> > (2) Actuaries appointed under this section shall complete their investigation, and shall report the result to STC, not later than 6 months after the date as at which the investigation is made.\n> \n> > (2A) The report referred to in subsection (2) must—\n> > \n> > > (a) include a statement of the value of the assets of the funds established under section 9, and\n> > \n> > > (b) include a statement of any liability for benefit payments that are not expected to be covered by—\n> > > \n> > > > (i) the assets of those funds, or\n> > > \n> > > > (ii) any future contributions to, or earnings of, those funds, or\n> > > \n> > > > (iii) any guarantee by the Government or by any of its agencies, or\n> > > \n> > > > (iv) an appropriation in respect of those funds.\n> \n> > (3) STC shall, not later than 1 month after it receives a report under this section, forward the report to the Minister with such comments as it thinks fit.\n> \n> > (4) The Minister may, in relation to a particular investigation, extend or further extend the period referred to in subsection (2) if the Minister considers that special circumstances exist to justify an extension or further extension.\n> \n> > (5) The Minister may, in relation to a particular investigation, extend or further extend the period referred to in subsection (3) if the Minister considers that special circumstances exist to justify an extension or further extension.\n> \n> **s 13:** Am 1991 No 95, Sch 8 (2); 1993 No 111, Sch 4 (5); 1996 No 39, Sch 4; 1997 No 42, Sch 1.6 \\[6\\]; 1999 No 86, Sch 2.4 \\[1\\] \\[2\\].","sortOrder":21},{"sectionNumber":"Part 3","sectionType":"part","heading":"Contributions by employers","content":"# Part 3 Contributions by employers\n\nPart 3 Contributions by employers","sortOrder":22},{"sectionNumber":"14","sectionType":"section","heading":"Contributions by employer under Part 1 of Schedule 1 (The Crown and other employers)","content":"#### 14 Contributions by employer under Part 1 of Schedule 1 (The Crown and other employers)\n\n14 Contributions by employer under Part 1 of Schedule 1 (The Crown and other employers)\n\n> Where an employee is employed by an employer specified in Part 1 of Schedule 1, the employer shall pay to STC an amount equal to a percentage of the salary of the employee, being a percentage determined by STC, in relation to the employer, with the concurrence of the Treasurer.\n> \n> **s 14:** Am 1996 No 39, Sch 4.","sortOrder":23},{"sectionNumber":"15","sectionType":"section","heading":"Contributions by employer under Part 2 of Schedule 1 (Local government and other authorities)","content":"#### 15 Contributions by employer under Part 2 of Schedule 1 (Local government and other authorities)\n\n15 Contributions by employer under Part 2 of Schedule 1 (Local government and other authorities)\n\n> > (1) If an employee is employed by an employer specified in Part 2 of Schedule 1, the employer must pay to a fund managed by STC contributions at a rate determined by STC.\n> \n> > (2) The rate is to be determined by STC with the concurrence of the Treasurer and after obtaining actuarial advice.\n> \n> > (3) In determining the contributions payable by an employer specified in Part 2 of Schedule 1, STC is to have regard to the amount required to meet the full costs of the liabilities under this Act of all employers specified in Part 2 of Schedule 1.\n> \n> > (4) STC may, with the concurrence of the Treasurer, require any such employer to pay into the fund additional contributions for a specified period if it appears to STC that there is insufficient money in the reserve for employers specified in Part 2 of Schedule 1 to meet the employers’ liabilities under this Act.\n> \n> **s 15:** Subst 1993 No 111, Sch 4 (6). Am 1996 No 39, Sch 4.","sortOrder":24},{"sectionNumber":"16","sectionType":"section","heading":"Contributions by employer under Part 3 of Schedule 1 (Hospitals and other bodies)","content":"#### 16 Contributions by employer under Part 3 of Schedule 1 (Hospitals and other bodies)\n\n16 Contributions by employer under Part 3 of Schedule 1 (Hospitals and other bodies)\n\n> Where an employee is employed by an employer specified in Part 3 of Schedule 1, the employer shall pay to STC an amount equal to a percentage of the salary of the employee, being a percentage determined by STC, in relation to the employer, with the concurrence of the Treasurer.\n> \n> **s 16:** Am 1996 No 39, Sch 4.","sortOrder":25},{"sectionNumber":"16A","sectionType":"section","heading":"Additional contributions by certain public sector employers","content":"#### 16A Additional contributions by certain public sector employers\n\n16A Additional contributions by certain public sector employers\n\n> > (1) A relevant employer must pay to a fund managed by STC, for each relevant employee, a contribution equivalent to 0.25% of the salary of the employee for each financial year, or part of a financial year, for which the employee is an employee.\n> \n> > (2) A contribution under this section is in addition to any other contribution payable by an employer under this or any other Act.\n> \n> > (3) The regulations may prescribe a percentage to replace the percentage in subsection (1). When such a replacement percentage is prescribed, it applies for the purposes of subsection (1) in place of the percentage that it replaces, from the start of the financial year (or years) specified in the regulation.\n> \n> > (4) In this section—\n> > \n> > relevant employee means an employee—\n> > \n> > > (a) who is subject to a limitation on wage increases under section 6AA of the [Statutory and Other Offices Remuneration Act 1975](/view/html/inforce/current/act-1976-004), or\n> > \n> > > (a1) who would be subject to a limitation on wage increases under the [Industrial Relations Act 1996](/view/html/inforce/current/act-1996-017), section 146C if that section or the [Industrial Relations (Public Sector Conditions of Employment) Regulation 2014](/view/html/repealed/current/sl-2014-0384) had not been repealed, or\n> > \n> > > (b) who is or is of a class declared by the regulations to be a relevant employee for the purposes of this definition.\n> > \n> > However, relevant employee does not include an employee—\n> > \n> > > (a) while covered by a State industrial instrument under which payments by the employer to a superannuation fund of the employee as a consequence of the enactment of, or amendments to, the Superannuation Guarantee (Administration) Act 1992 of the Commonwealth do not form part of the salaries or wages provided for in the industrial instrument, or\n> > \n> > > (b) who is or is of a class declared by the regulations not to be a relevant employee for the purposes of this definition.\n> > \n> > relevant employer means an employer—\n> > \n> > > (a) who employs a relevant employee in the employee’s capacity as a relevant employee, or\n> > \n> > > (b) who is or is of a class declared by the regulations to be included in this definition.\n> \n> **s 16A:** Ins 2013 No 69, Sch 1 \\[3\\]. Am 2025 No 37, Sch 6\\[1\\] \\[2\\].","sortOrder":26},{"sectionNumber":"17","sectionType":"section","heading":"Contributions for irregular employees","content":"#### 17 Contributions for irregular employees\n\n17 Contributions for irregular employees\n\n> > (1) The regulations may make provision for or with respect to the contributions to be paid to STC in respect of irregular employees.\n> \n> > (2) Any such regulations may have effect despite anything in section 14, 15, 16 or 16A.\n> \n> **s 17:** Am 1996 No 39, Sch 4; 2013 No 69, Sch 1 \\[4\\].","sortOrder":27},{"sectionNumber":"18","sectionType":"section","heading":"Basis and making of contributions","content":"#### 18 Basis and making of contributions\n\n18 Basis and making of contributions\n\n> > (1) Contributions under this Part shall be calculated on the basis of contribution periods, and the contributions payable in respect of a contribution period shall be paid to STC within 7 days after the last day of the contribution period to which they relate.\n> \n> > (2) The regulations may make provision for or with respect to the determination of salary for the purposes of this Part, where part-time work, irregular employment, leave without pay, secondment or a break in employment is involved.\n> \n> **s 18:** Am 1996 No 39, Sch 4.","sortOrder":28},{"sectionNumber":"18A","sectionType":"section","heading":"Acceptance of contributions","content":"#### 18A Acceptance of contributions\n\n18A Acceptance of contributions\n\n> > (1) Despite any other provision of this Act, an employer is not required to make a contribution to the fund in respect of an employee during any period specified by STC for which STC determines that it must not accept contributions in respect of the employee.\n> \n> > (2) STC may make such a determination only if it is of the opinion that it is necessary to do so in order to be consistent with a relevant Commonwealth superannuation standard.\n> \n> > (3) A period in respect of which contributions may not be made to the fund in respect of an employee under this section is not included as eligible service for the purposes of calculating the basic benefit.\n> \n> **s 18A:** Ins 1993 No 111, Sch 4 (7). Am 1996 No 39, Sch 4; 1997 No 42, Sch 1.6 \\[7\\].","sortOrder":29},{"sectionNumber":"19","sectionType":"section","heading":"Transfer of employees","content":"#### 19 Transfer of employees\n\n19 Transfer of employees\n\n> > (1) This section applies where—\n> > \n> > > (a) an employee ceases to be employed by an employer,\n> > \n> > > (b) the employee commences to be employed by another employer within 2 months, and\n> > \n> > > (c) STC determines that, because of the nature and circumstances of the employment involved (for example, employment in different Public Service agencies), it would not be appropriate to regard the employee as having resigned or retired.\n> \n> > (2) STC shall determine the value of the sum of the basic benefit, any additional employer contributions benefit and any Commonwealth co-contribution benefit in respect of the employee at the date of cessation of employment with the former employer and shall—\n> > \n> > > (a) debit the employer reserve of the former employer with that value, and\n> > \n> > > (b) credit the employer reserve of the new employer with that value.\n> \n> **s 19:** Am 1996 No 39, Sch 4; 2005 No 52, Sch 4 \\[12\\]; 2013 No 69, Sch 1 \\[5\\]; 2015 No 58, Sch 3.80 \\[4\\].","sortOrder":30},{"sectionNumber":"19A","sectionType":"section","heading":"Variation of employer contributions","content":"#### 19A Variation of employer contributions\n\n19A Variation of employer contributions\n\n> > (1) Despite any other provision of this Part, STC may determine that the contributions (other than section 16A employer contributions) payable by an employer specified in Part 1 of Schedule 1 in respect of an employee are to be determined, or are payable, on a basis other than that set out in this Part.\n> \n> > (2) STC may make such a determination only with the concurrence of the Treasurer.\n> \n> **s 19A:** Ins 1993 No 111, Sch 4 (8). Am 1996 No 39, Sch 4; 2013 No 69, Sch 1 \\[6\\].","sortOrder":31},{"sectionNumber":"20","sectionType":"section","heading":"Application of payments","content":"#### 20 Application of payments\n\n20 Application of payments\n\n> Contributions and other amounts payable to STC under this Act shall be paid into such funds, accounts or reserves as STC determines, whether established under this Act or for the purposes of any other superannuation scheme administered by STC.\n> \n> **s 20:** Am 1991 No 96, Sch 6; 1996 No 39, Sch 4.","sortOrder":32},{"sectionNumber":"Part 4","sectionType":"part","heading":"Benefits","content":"# Part 4 Benefits\n\nPart 4 Benefits","sortOrder":33},{"sectionNumber":"20A","sectionType":"section","heading":"Scheme closed for new employees","content":"#### 20A Scheme closed for new employees\n\n20A Scheme closed for new employees\n\n> > (1) On and from the commencement of the [Aware Super Act 1992](/view/html/inforce/current/act-1992-100) (8 December 1992) there is to be no benefit provided by this Act for an employee who ceases to be an employee on or after that commencement, unless the employee is within one of the following categories—\n> > \n> > > (a) non-contributing employees who commenced employment before 1 July 1992,\n> > \n> > > (b) employees who were contributing employees immediately before 8 December 1992,\n> > \n> > > (c) employees who elect to become, are taken to have elected or who become contributing employees on or after 8 December 1992 by virtue of section 2A, 2B or 2C of the [State Authorities Superannuation Act 1987](/view/html/inforce/current/act-1987-211),\n> > \n> > > (d) employees exercising a transfer option conferred under Part 6 or Part 7 of the [Superannuation Administration Act 1996](/view/html/inforce/current/act-1996-039).\n> \n> > (2) The expressions contributing employee and non-contributing employee have the meanings given in Part 4A.\n> \n> > (3) Any determination of STC under section 19 (Transfer of employees) is to be taken into account in determining for the purposes of this section whether an employee was employed on a particular date.\n> \n> > (4) An irregular employee who commenced employment before 1 July 1992 is taken for the purposes of this Act to have been an employee on 30 June 1992. If the employee carries out any duties after that date, the employee is taken to have commenced to be an employee for the purposes of the [Aware Super Act 1992](/view/html/inforce/current/act-1992-100) on the first date on which those duties were carried out after 30 June 1992.\n> \n> **s 20A:** Ins 1992 No 102, Sch 4 (1). Subst 1993 No 42, Sch 3. Am 1996 No 39, Sch 4; 1997 No 42, Sch 1.6 \\[8\\]; 1998 No 144, Sch 2.3 \\[1\\]; 2022 No 63, Sch 3.2; 2025 No 48, Sch 2.14\\[3\\].","sortOrder":34},{"sectionNumber":"21","sectionType":"section","heading":"Definitions","content":"#### 21 Definitions\n\n21 Definitions\n\n> > (1) In this Part—\n> > \n> > final average salary, in relation to an employee, means the average of the attributed salaries paid or payable to the employee at the rates applicable—\n> > \n> > > (a) on the employee’s exit date,\n> > \n> > > (b) on 31 December (or such other date as STC may determine) last preceding the employee’s exit date, and\n> > \n> > > (c) on 31 December (or such other date as STC may determine) last preceding the date referred to in paragraph (b).\n> > \n> > final salary, in relation to an employee, means the rate of attributed salary paid or payable to the employee on the employee’s exit date.\n> \n> > (2) Different dates may be determined by STC for the purposes of the definition of final average salary in subsection (1), so as to apply differently according to different classes of employees.\n> \n> **s 21:** Am 1996 No 39, Sch 4.","sortOrder":35},{"sectionNumber":"22","sectionType":"section","heading":"Basic benefit","content":"#### 22 Basic benefit\n\n22 Basic benefit\n\n> > (1) The basic benefit provided by this Act for an employee is an amount equal to the amount calculated in accordance with the formula—\n> > \n> > ![](/image/((Type%3D%22act%22)%20AND%20(No%3D212)%20AND%20(Year%3D1987)%20AND%20(%22Historical%20Document%22%3D0))/g1.gif)  \n> > where—\n> > \n> > B represents the amount to be ascertained,\n> > \n> > F represents—\n> > \n> > > (a) in the case of the employee’s death or retrenchment, or the employee ceasing to be employed because of physical or mental incapacity, before reaching the age of 55 years—the employee’s final salary, or\n> > \n> > > (b) in any other case—the employee’s final average salary, and\n> > \n> > Y represents the years of eligible service on a daily basis, commencing on or after the appointed day.\n> \n> > (2) The regulations may make provision for or with respect to the determination of the basic benefit for irregular employees.\n> \n> > (3) The regulations may make provision for or with respect to the determination of eligible service for the purposes of this Act, including the manner of determining the length of eligible service where part-time work, irregular employment, leave without pay, secondment or a break in employment is involved.\n> \n> > (4) If STC makes a determination under section 26A in relation to a basic benefit to be provided by this section, the amount of that benefit is reduced by the amount specified in STC’s determination.\n> \n> > (5) For the purpose of determining the amount of a basic benefit provided by section 24 that becomes payable in respect of a person within 12 months after the person—\n> > \n> > > (a) has been appointed as a chief executive officer, senior executive officer or police executive officer, or\n> > \n> > > (b) has been nominated as an office holder for the purposes of section 11A of the [Statutory and Other Offices Remuneration Act 1975](/view/html/inforce/current/act-1976-004),\n> > \n> > the person’s salary is taken to be his or her salary as an employee immediately before the appointment or nomination took effect.\n> \n> **s 22:** Am 1988 No 135, Sch 1 (3); 1992 No 35, Sch 1; 1992 No 57, Sch 2; 1993 No 42, Sch 4; 1996 No 39, Sch 4; 1997 No 42, Sch 1.6 \\[9\\].","sortOrder":36},{"sectionNumber":"22A","sectionType":"section","heading":"Commonwealth co-contribution benefit","content":"#### 22A Commonwealth co-contribution benefit\n\n22A Commonwealth co-contribution benefit\n\n> The Commonwealth co-contribution benefit provided by this Act for a person is an amount equal to the balance at credit in the person’s Commonwealth co-contribution account at the time the benefit is paid or preserved, as the case may be, except as provided by or under this Act.\n> \n> **s 22A:** Ins 2005 No 52, Sch 4 \\[13\\].","sortOrder":37},{"sectionNumber":"22B","sectionType":"section","heading":"Additional employer contributions benefit","content":"#### 22B Additional employer contributions benefit\n\n22B Additional employer contributions benefit\n\n> The additional employer contributions benefit provided by this Act for a person is an amount equal to the balance at credit in the person’s additional employer contributions account at the time the benefit is paid or preserved, as the case may be, except as provided by or under this Act.\n> \n> **s 22B:** Ins 2013 No 69, Sch 1 \\[7\\].","sortOrder":38},{"sectionNumber":"23","sectionType":"section","heading":"When benefits are payable","content":"#### 23 When benefits are payable\n\n23 When benefits are payable\n\n> > (1) The basic benefit (and any preserved basic benefit), any additional employer contributions benefit (and any preserved additional employer contributions benefit) and any Commonwealth co-contribution benefit (and any preserved Commonwealth co-contribution benefit) in respect of a person is payable by STC to or in respect of a person—\n> > \n> > > (a) if the person dies, or\n> > \n> > > (b) if the person ceases to be employed in the circumstances in which a benefit is payable for the purpose of complying with the requirements of the [Superannuation Industry (Supervision) Act 1993](http://www.legislation.gov.au/) of the Commonwealth for a regulated superannuation fund, or\n> > \n> > > (c) in any other circumstances in which a benefit is payable to comply with any such requirements or may be paid in respect of a member of such a fund under any such requirements,\n> > \n> > and is so payable in accordance with subsection (3).\n> \n> > (2) The whole or part of a benefit may be paid under subsection (1), if such a payment is permitted under the [Superannuation Industry (Supervision) Act 1993](http://www.legislation.gov.au/) of the Commonwealth in the same circumstances in respect of a regulated superannuation fund.\n> \n> > (2A) The whole or part of a benefit must be paid by STC under this section if it is required to be paid under the [Superannuation Industry (Supervision) Act 1993](http://www.legislation.gov.au/) of the Commonwealth in the same circumstances in respect of a regulated superannuation fund.\n> \n> > (3) The basic benefit, any additional employer contributions benefit and any Commonwealth co-contribution benefit in respect of a former employee is payable—\n> > \n> > > (a) unless the former employee has died—to the former employee, or\n> > \n> > > (b) if the former employee has died and is survived by a spouse or de facto partner—to the surviving spouse or de facto partner, or\n> > \n> > > (c) if the former employee has died and is not survived by a spouse or de facto partner—to the personal representatives of the former employee or, if appropriate, in accordance with section 31 (Payment without grant of probate etc).\n> > \n> > > (d) (Repealed)\n> > \n> > Note.\n> > \n> > “De facto partner” is defined in section 21C of the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015).\n> \n> > (4) For the purposes of the payment under subsection (1) (c) of a benefit on compassionate grounds, STC may exercise any function that the Regulator (within the meaning of the [Superannuation Industry (Supervision) Act 1993](http://www.legislation.gov.au/) of the Commonwealth) may exercise for the purpose of determining whether a benefit is payable.\n> \n> > (5) An amount of benefit released under subsection (1) (c) on the grounds of severe financial hardship or on compassionate grounds is not to exceed the amount of any accrued or preserved benefit under this Act that would be payable to the person if the person were eligible to be paid such a benefit.\n> \n> > (6) An amount of benefit released under subsection (1) (c) on the grounds of severe financial hardship or on compassionate grounds may not be paid unless any applicable requirements of any regulations made under section 23B have been complied with.\n> \n> **s 23:** Subst 1992 No 35, Sch 1. Am 1993 No 111, Sch 4 (9); 1996 No 39, Sch 4; 1997 No 42, Sch 1.6 \\[10\\]–\\[12\\]; 1997 No 149, Sch 1.5 \\[1\\] \\[2\\]; 2000 No 100, Sch 4 \\[2\\] \\[3\\]; 2005 No 52, Sch 4 \\[14\\] \\[15\\]; 2010 No 19, Sch 3.99 \\[2\\]; 2013 No 69, Sch 1 \\[5\\] \\[8\\].","sortOrder":39},{"sectionNumber":"23A","sectionType":"section","heading":"Benefit on attaining 65","content":"#### 23A Benefit on attaining 65\n\n23A Benefit on attaining 65\n\n> > (1) A person who attains 65 years of age may elect to be paid the basic benefit, any additional employer contributions benefit and any Commonwealth co-contribution benefit to which the person would be entitled on retirement at that age or may elect to preserve the whole of those benefits.\n> \n> > (2), (3) (Repealed)\n> \n> > (4) If an amount is preserved under this section, it is payable in the same way as a benefit under section 24.\n> \n> > (5) A person to whom this section applies is not entitled to any other benefit under this Act in respect of the same period of service, or to be paid or preserve a benefit under this section more than once.\n> \n> **s 23A:** Ins 1993 No 42, Sch 4. Am 1997 No 149, Sch 1.5 \\[3\\] \\[4\\]; 2005 No 52, Sch 4 \\[16\\]; 2013 No 69, Sch 1 \\[5\\].","sortOrder":40},{"sectionNumber":"23B","sectionType":"section","heading":"Effect on other benefits","content":"#### 23B Effect on other benefits\n\n23B Effect on other benefits\n\n> > (1) Regulations may be made for or with respect to the payment and calculation of benefits where part of a benefit has been released to a person under section 23 (1) (c) on the grounds of severe financial hardship or on compassionate grounds.\n> \n> > (2) Without limiting subsection (1), regulations may be made for or with respect to the following matters—\n> > \n> > > (a) the adjustment by STC of a benefit that is paid to a person to whom such an amount has been previously released, including interest payable in respect of the amount released,\n> > \n> > > (b) the obtaining of consent to any such adjustment,\n> > \n> > > (c) the obtaining of actuarial advice by STC for the purpose of any such adjustment,\n> > \n> > > (d) enabling the payment to STC of amounts to set-off the amounts released against benefits that would otherwise accrue,\n> > \n> > > (e) any matter ancillary to or consequential on the matters set out in paragraphs (a)–(d).\n> \n> **s 23B:** Ins 2000 No 100, Sch 4 \\[4\\].","sortOrder":41},{"sectionNumber":"24","sectionType":"section","heading":"Benefit to be preserved","content":"#### 24 Benefit to be preserved\n\n24 Benefit to be preserved\n\n> > (1) The basic benefit, any additional employer contributions benefit and any Commonwealth co-contribution benefit in respect of a person must be preserved by STC if the basic benefit is not otherwise payable under this Act.\n> \n> > (1A) Any section 16A employer contribution or Commonwealth co-contribution received by STC in respect of a former employee while a basic benefit is preserved by STC in respect of the former employee must be preserved by STC and is taken to be a preserved additional employer contributions benefit or a preserved Commonwealth co-contribution benefit (as the case may be).\n> \n> > (1AA) Any existing preserved additional employer contributions benefit in respect of a former employee is to be increased by the amount of a section 16A employer contribution preserved under subsection (1A) in respect of the former employee.\n> \n> > (1B) Any existing preserved Commonwealth co-contribution benefit in respect of a former employee is to be increased by the amount of a Commonwealth co-contribution preserved under subsection (1A) in respect of the former employee.\n> \n> > (2) The basic benefit, any additional employer contributions benefit and any Commonwealth co-contribution benefit must also be preserved by STC when—\n> > \n> > > (a) an executive officer who is an optional member of the Aware Super Fund ceases to be a contributor to any other superannuation scheme established by or under an Act, or\n> > \n> > > (b) an executive officer who is not a member of any other superannuation scheme established by or under an Act becomes a member of the Aware Super Fund, or\n> > \n> > > (c) an employee becomes eligible under another superannuation scheme for a benefit that is of the same kind as a benefit provided by this Act and STC has not been requested to pay the benefit to another superannuation scheme.\n> \n> > (3) (Repealed)\n> \n> > (4) When the preserved basic benefit, any preserved additional employer contributions benefit and any preserved Commonwealth co-contribution benefit is to be paid out by STC, it is payable—\n> > \n> > > (a) if the former employee has not died—to the former employee, or\n> > \n> > > (b) if the former employee has died and is survived by a spouse or de facto partner—to the former employee’s spouse or de facto partner, or\n> > \n> > > (c) if the former employee has died and is not survived by a spouse or de facto partner—to the personal representatives of the former employee or, if appropriate, in accordance with section 31 (Payment without grant of probate etc).\n> > \n> > > (d) (Repealed)\n> \n> > (5) (Repealed)\n> \n> **s 24:** Am 1989 No 107, Sch 1; 1989 No 229, Sch 1; 1990 No 48, Sch 2; 1991 No 17, Sch 1; 1991 No 96, Sch 6. Subst 1992 No 35, Sch 1. Am 1996 No 39, Sch 4; 1997 No 42, Sch 1.6 \\[13\\]–\\[16\\]; 1999 No 86, Sch 1.6 \\[6\\]; 2005 No 52, Sch 4 \\[17\\]–\\[21\\]; 2013 No 69, Sch 1 \\[5\\] \\[9\\]–\\[11\\]; 2025 No 48, Sch 2.14\\[4\\].","sortOrder":42},{"sectionNumber":"24A","sectionType":"section","heading":"Preservation of benefit for employees aged 55 years and over in certain circumstances","content":"#### 24A Preservation of benefit for employees aged 55 years and over in certain circumstances\n\n24A Preservation of benefit for employees aged 55 years and over in certain circumstances\n\n> Schedule 3 has effect with respect to the preservation of the benefit of an employee of or above the age of 55 years in the circumstances specified in that Schedule.\n> \n> **s 24A:** Ins 1990 No 99, Sch 3.","sortOrder":43},{"sectionNumber":"24B","sectionType":"section","heading":"Competing claims for spouses’ or de facto partners’ benefits","content":"#### 24B Competing claims for spouses’ or de facto partners’ benefits\n\n24B Competing claims for spouses’ or de facto partners’ benefits\n\n> > (1) This section applies to a benefit which is payable to the spouse or de facto partner of a deceased employee or deceased former employee.\n> \n> > (2) If a benefit would be payable to more than one person because a deceased employee or deceased former employee has left more than one spouse or de facto partner, then, despite any other provision of this Act—\n> > \n> > > (a) the benefit is payable in accordance with a determination made by STC, and not otherwise, and\n> > \n> > > (b) the total amount of benefit payable to those persons at any time is not to exceed the amount of benefit that would be payable if there were only one spouse or de facto partner.\n> \n> > (3) For the purposes of subsection (2) (a), STC may determine in relation to a benefit—\n> > \n> > > (a) that the benefit is not payable to such of the persons concerned as it specifies, or\n> > \n> > > (b) that the amount of the benefit is to be apportioned between the persons concerned in such manner as it specifies.\n> \n> > (4) STC may withhold the payment of any part of a benefit—\n> > \n> > > (a) until 30 days after the death of the employee or former employee in respect of which it is payable, or\n> > \n> > > (b) if an application has been made for the benefit by more than one person, until it is satisfied that only one of those persons is entitled to the benefit or until a determination is made in relation to the matter by STC under this section.\n> \n> > (5) If, after 30 days from the death of an employee or former employee, the whole or part of a benefit is paid to a spouse or de facto partner of the deceased employee or deceased former employee—\n> > \n> > > (a) a benefit is not payable to any other spouse or de facto partner of the deceased employee or deceased former employee if the whole of the benefit is paid, or\n> > \n> > > (b) so much of a benefit as is equal to the amount of the benefit so paid is not payable to any other spouse or de facto partner of the deceased employee or deceased former employee if part of the benefit is paid.\n> \n> > (6) For the purposes of subsection (5), an amount paid in good faith by STC to a person purporting to be the spouse or de facto partner of a deceased employee or deceased former employee is taken to have been paid to the spouse or de facto partner of the employee or former employee.\n> \n> > (7) If, after 30 days from the death of an employee or former employee, any amount is paid under this Act to the employee’s personal representatives or to such other persons as STC may determine, any benefit which is payable to the spouse or de facto partner of the employee or former employee is to be reduced by the amount so paid.\n> \n> **s 24B:** Ins 1993 No 111, Sch 4 (10). Am 1996 No 39, Sch 4.","sortOrder":44},{"sectionNumber":"25","sectionType":"section","heading":"Preservation of benefit","content":"#### 25 Preservation of benefit\n\n25 Preservation of benefit\n\n> > (1) Any amounts preserved by STC under this Act shall be preserved in such funds, accounts or reserves as STC determines, whether established under this Act or the [Superannuation Administration Act 1996](/view/html/inforce/current/act-1996-039) or for the purposes of any other superannuation scheme administered by STC.\n> \n> > (2) Any such preserved amounts payable by STC under this Act shall be paid from the appropriate fund, account or reserve referred to in this section.\n> \n> **s 25:** Am 1991 No 96, Sch 6; 1996 No 39, Sch 4.","sortOrder":45},{"sectionNumber":"25A","sectionType":"section","heading":"Power of STC to purchase annuities etc out of benefit payable under this Act","content":"#### 25A Power of STC to purchase annuities etc out of benefit payable under this Act\n\n25A Power of STC to purchase annuities etc out of benefit payable under this Act\n\n> Whenever a benefit becomes payable to or in respect of an employee under this Act, STC must, if requested to do so—\n> \n> > (a) by the employee, or\n> \n> > (b) where the employee has died, by the spouse or de facto partner or personal representatives of the employee, as the case requires,\n> \n> apply the benefit, or such part of it as is specified by the employee, spouse or de facto partner or personal representatives, in purchasing for the employee or, as the case may be, for the spouse or de facto partner or the beneficiaries of the employee’s estate, a right to an annuity or other form of pension from a person nominated by the employee, spouse or de facto partner or personal representatives.\n> \n> **s 25A:** Ins 1989 No 229, Sch 1. Am 1996 No 39, Sch 4.","sortOrder":46},{"sectionNumber":"26","sectionType":"section","heading":"Interest","content":"#### 26 Interest\n\n26 Interest\n\n> STC may, when paying a benefit under this Act, pay interest at such rates, for such periods and in such circumstances as in its absolute discretion it thinks appropriate.\n> \n> **s 26:** Am 1996 No 39, Sch 4.","sortOrder":47},{"sectionNumber":"26A","sectionType":"section","heading":"Power of STC to reduce benefits to offset certain tax liabilities of a fund maintained under section 9 (1)","content":"#### 26A Power of STC to reduce benefits to offset certain tax liabilities of a fund maintained under section 9 (1)\n\n26A Power of STC to reduce benefits to offset certain tax liabilities of a fund maintained under section 9 (1)\n\n> > (1) Whenever—\n> > \n> > > (a) a right to a benefit accrues to or in respect of an employee or former employee, and\n> > \n> > > (b) STC has paid or is liable to pay income tax under a Commonwealth taxation law in respect of employers’ contributions to a fund maintained under section 9 (1), and\n> > \n> > > (c) a portion of that tax is referable to that benefit,\n> > \n> > STC must, subject to subsection (2)—\n> > \n> > > (d) calculate the amount necessary to offset STC’s liability to pay tax so far as it is referable to that benefit, and\n> > \n> > > (e) accordingly make a determination reducing the benefit by the amount so calculated.\n> \n> > (2) Subsection (1) does not authorise the reduction of a benefit, unless—\n> > \n> > > (a) the benefit is of a kind prescribed by the regulations for the purpose of this section, and\n> > \n> > > (b) the method of calculating the reduction is so prescribed, and\n> > \n> > > (c) the reduction is calculated according to that method.\n> \n> > (3) A benefit may also be reduced by STC in accordance with any of the following provisions (which allow STC to apply the benefit toward payment of a superannuation contributions surcharge)—\n> > \n> > > (a) section 14AA of the [Police Regulation (Superannuation) Act 1906](/view/html/inforce/current/act-1906-028),\n> > \n> > > (b) section 45A of the [State Authorities Superannuation Act 1987](/view/html/inforce/current/act-1987-211),\n> > \n> > > (c) section 61RA of the [Superannuation Act 1916](/view/html/inforce/current/act-1916-028).\n> \n> **s 26A:** Ins 1988 No 135, Sch 1 (4). Am 1996 No 39, Sch 4; 2000 No 100, Sch 4 \\[5\\].","sortOrder":48},{"sectionNumber":"26AA","sectionType":"section","heading":"Restoration of death benefit previously reduced to offset contribution tax liabilities","content":"#### 26AA Restoration of death benefit previously reduced to offset contribution tax liabilities\n\n26AA Restoration of death benefit previously reduced to offset contribution tax liabilities\n\n> > (1) STC may, for the purposes of obtaining a deduction from assessable income under section 295-485 of the [Income Tax Assessment Act 1997](http://www.legislation.gov.au/) of the Commonwealth, increase a benefit payable or paid under this Act on the death of an employee or former employee that has been previously reduced under section 26A.\n> \n> > (2) The amount of the increase is to be the amount determined by STC, after obtaining actuarial advice, as the amount of increase required to obtain the deduction referred to in subsection (1).\n> \n> > (3) (Repealed)\n> \n> **s 26AA:** Ins 2005 No 52, Sch 4 \\[22\\]. Am 2010 No 60, Sch 2 \\[1\\] \\[2\\].","sortOrder":49},{"sectionNumber":"26AB","sectionType":"section","heading":"Power of STC to reduce benefits for no-TFN tax","content":"#### 26AB Power of STC to reduce benefits for no-TFN tax\n\n26AB Power of STC to reduce benefits for no-TFN tax\n\n> > (1) This section applies to a benefit if—\n> > \n> > > (a) a right to the benefit accrues under this Act to or in respect of an employee or former employee, and\n> > \n> > > (b) STC has paid or is liable to pay no-TFN tax in respect of employer contributions to the Fund, and\n> > \n> > > (c) a portion of that tax is referable to that benefit, and\n> > \n> > > (d) the benefit is of a kind prescribed by the regulations for the purposes of this section.\n> \n> > (2) The amount of the benefit is reduced by the amount necessary to offset STC’s liability to pay no-TFN tax so far as it is referable to that benefit.\n> \n> > (3) The amount of the reduced benefit is to be determined by STC after obtaining actuarial advice.\n> \n> > (4) The regulations may provide for the establishment of debt accounts in respect of employees or former employees for the purposes of this section.\n> \n> > (5) In this section—\n> > \n> > no-TFN tax means an amount equal to the difference between the amount of—\n> > \n> > > (a) income tax payable by STC under the [Income Tax Assessment Act 1997](http://www.legislation.gov.au/) of the Commonwealth on employer contributions to the Fund for an employee if there is a failure by the employee to provide information about his or her tax file number to STC, and\n> > \n> > > (b) income tax that would be so payable if the information about the tax file number was provided.\n> \n> Note.\n> \n> An employee or former employee may also elect to have a benefit under this Act reduced, instead of having a benefit in the Police Superannuation Scheme, the State Authorities Superannuation Scheme or the State Superannuation Scheme reduced.\n> \n> **s 26AB:** Ins 2010 No 60, Sch 2 \\[3\\].","sortOrder":50},{"sectionNumber":"26B","sectionType":"section","heading":"Benefits not payable if conversion election made","content":"#### 26B Benefits not payable if conversion election made\n\n26B Benefits not payable if conversion election made\n\n> > (1) This section applies to a person in respect of whom a conversion election has taken effect under Part 3B of the [Police Regulation (Superannuation) Act 1906](/view/html/inforce/current/act-1906-028), section 3 (14) of the [Police Association Employees (Superannuation) Act 1969](/view/html/inforce/current/act-1969-033) or Part 3B of the [Superannuation Act 1916](/view/html/inforce/current/act-1916-028) and who was, before the election took effect, an employee.\n> \n> > (2) A person to whom this section applies, and anyone else who would otherwise be a beneficiary under this Act through the contributor, is not eligible to be paid, or to defer or preserve, any benefit under this Act, despite any other provision of this Act.\n> \n> > (3) As soon as practicable after being notified that a conversion election has taken effect in respect of a person who was a contributor under the [Police Regulation (Superannuation) Act 1906](/view/html/inforce/current/act-1906-028), or a prescribed person within the meaning of section 3 of the [Police Association Employees (Superannuation) Act 1969](/view/html/inforce/current/act-1969-033), STC must pay to the Fund under the [Police Regulation (Superannuation) Act 1906](/view/html/inforce/current/act-1906-028)—\n> > \n> > > (a) the amount of the benefit payable in respect of the person under section 5H (3) of the [Police Regulation (Superannuation) Act 1906](/view/html/inforce/current/act-1906-028), or payable under that provision as applied by the [Police Association Employees (Superannuation) Act 1969](/view/html/inforce/current/act-1969-033), and\n> > \n> > > (b) if section 5H (4) of the [Police Regulation (Superannuation) Act 1906](/view/html/inforce/current/act-1906-028) applies to the conversion benefit, an amount equal to the difference between the amount of the conversion benefit payable and the amount that would have been payable if that provision did not apply to the benefit.\n> \n> > (4) As soon as practicable after being notified that a conversion election has taken effect in respect of a person who was a contributor under the [Superannuation Act 1916](/view/html/inforce/current/act-1916-028), STC must pay to the reserve of the person’s employer in the Fund under the [Superannuation Act 1916](/view/html/inforce/current/act-1916-028)—\n> > \n> > > (a) the amount of the benefit payable in respect of the person under section 20K (3) of the [Superannuation Act 1916](/view/html/inforce/current/act-1916-028), and\n> > \n> > > (b) if section 20K (5) of the [Superannuation Act 1916](/view/html/inforce/current/act-1916-028) applies to the conversion benefit, an amount equal to the difference between the amount of the conversion benefit payable and the amount that would have been payable if that provision did not apply to the benefit.\n> \n> > (5) Any amount payable under this section is to be paid in accordance with section 9 as if it were a benefit under this Act.\n> \n> **s 26B:** Ins 1988 No 135, Sch 1 (5). Am 1996 No 39, Sch 4. Rep 1997 No 42, Sch 1.6 \\[17\\]. Ins 1998 No 144, Sch 1.3 \\[1\\]. Subst 1999 No 6, Sch 1.4 \\[1\\].","sortOrder":51},{"sectionNumber":"26BA","sectionType":"section","heading":"Effect of revocation of conversion election","content":"#### 26BA Effect of revocation of conversion election\n\n26BA Effect of revocation of conversion election\n\n> > (1) This section applies to a person in respect of whom a revocation election has taken effect under Part 6 of Schedule 6 to the [Police Regulation (Superannuation) Act 1906](/view/html/inforce/current/act-1906-028) or Part 9 of Schedule 25 to the [Superannuation Act 1916](/view/html/inforce/current/act-1916-028).\n> \n> > (2) A person to whom this section applies is taken to have been an employee during the period a conversion election referred to in section 26B had effect in respect of the person.\n> \n> > (3) Section 26B (2) does not apply to a person to whom this section applies, or any other person who, but for that section, would be eligible as a beneficiary of a person to whom this section applies to be paid, or to defer or preserve, a benefit under this Act.\n> \n> **s 26BA:** Ins 2000 No 114, Sch 1.4 \\[5\\].","sortOrder":52},{"sectionNumber":"Part 4A","sectionType":"part","heading":"Special provisions for non-contributing employees","content":"# Part 4A Special provisions for non-contributing employees\n\nPart 4A Special provisions for non-contributing employees\n\n**pt 4A:** Ins 1992 No 102, Sch 4 (2).","sortOrder":53},{"sectionNumber":"26C","sectionType":"section","heading":"Definitions","content":"#### 26C Definitions\n\n26C Definitions\n\n> In this Part—\n> \n> contributing employee means an employee who—\n> \n> > (a) is a contributor to an associated superannuation scheme (within the meaning of the [Superannuation Administration Act 1991](/view/pdf/asmade/act-1991-96) as in force immediately before the commencement of the [Aware Super Act 1992](/view/html/inforce/current/act-1992-100)), or\n> \n> > (b) elects or is taken to have elected under section 2A, 2B or 2C of the [State Authorities Superannuation Act 1987](/view/html/inforce/current/act-1987-211) to contribute to the Fund under that Act.\n> \n> non-contributing employee means an employee who is not a contributing employee.\n> \n> **s 26C:** Ins 1992 No 102, Sch 4 (2). Am 1993 No 42, Sch 3; 2025 No 48, Sch 2.14\\[3\\].","sortOrder":54},{"sectionNumber":"26D","sectionType":"section","heading":"Contributing employees not affected","content":"#### 26D Contributing employees not affected\n\n26D Contributing employees not affected\n\n> This Part does not apply to contributing employees.\n> \n> **s 26D:** Ins 1992 No 102, Sch 4 (2).","sortOrder":55},{"sectionNumber":"26E","sectionType":"section","heading":"Non-contributing employees to have deferred accrued benefit instead of basic benefit","content":"#### 26E Non-contributing employees to have deferred accrued benefit instead of basic benefit\n\n26E Non-contributing employees to have deferred accrued benefit instead of basic benefit\n\n> > (1) On and from the commencement of the [Aware Super Act 1992](/view/html/inforce/current/act-1992-100), the basic benefit provided by this Act for a non-contributing employee is to be replaced with a deferred accrued benefit. This does not affect benefits that were payable or required to be preserved before that commencement.\n> \n> > (2) The deferred accrued benefit is an amount calculated in accordance with Schedule 4.\n> \n> > (3) Sections 23–26A apply to the deferred accrued benefit in the same way as they apply to a basic benefit.\n> \n> **s 26E:** Ins 1992 No 102, Sch 4 (2). Am 1997 No 42, Sch 1.6 \\[18\\]; 2025 No 48, Sch 2.14\\[3\\].","sortOrder":56},{"sectionNumber":"26F","sectionType":"section","heading":"Deferred accrued benefit to be preserved on transfer of employment","content":"#### 26F Deferred accrued benefit to be preserved on transfer of employment\n\n26F Deferred accrued benefit to be preserved on transfer of employment\n\n> > (1) A non-contributing employee is taken to have ceased to be an employee for the purposes of the application of section 23 (When benefits are payable) and section 24 (Benefit to be preserved) to the deferred accrued benefit provided by this Part when the employee leaves the employment of the employer who employed him or her on 30 June 1992.\n> \n> > (2) Subsection (1) applies even when the employee becomes the employee of another employer after leaving but does not apply in the case of a change of employment occasioned merely by the operation of an administrative change.\n> \n> > (3) This section applies even if the employee left the employment of the employer before the commencement of the [Aware Super Act 1992](/view/html/inforce/current/act-1992-100).\n> \n> **s 26F:** Ins 1992 No 102, Sch 4 (2). Am 1997 No 42, Sch 1.6 \\[19\\]; 2025 No 48, Sch 2.14\\[3\\].","sortOrder":57},{"sectionNumber":"26G","sectionType":"section","heading":"Increase in benefit for non-contributing employees who cease employment before start of FSS Scheme","content":"#### 26G Increase in benefit for non-contributing employees who cease employment before start of FSS Scheme\n\n26G Increase in benefit for non-contributing employees who cease employment before start of FSS Scheme\n\n> > (1) This section applies to a person who ceases to be an employee before the commencement of the [Aware Super Act 1992](/view/html/inforce/current/act-1992-100) and who was a non-contributing employee at the time he or she ceased to be an employee.\n> \n> > (2) STC must, after obtaining actuarial advice, determine what the minimum basic benefit provided for the person would have to be to ensure that there is no superannuation guarantee shortfall.\n> \n> > (3) The basic benefit provided by this Act for the person is, despite any other provision of this Act, not to be less than the minimum basic benefit determined under subsection (2). The basic benefit provided for the person is to be increased to the extent necessary for the purpose of complying with this section.\n> \n> > (4) Subsection (3) applies to a benefit even if it has already been paid or preserved.\n> \n> > (5) In this section—\n> > \n> > superannuation guarantee shortfall has the same meaning as in the [Superannuation Guarantee (Administration) Act 1992](http://www.legislation.gov.au/) of the Commonwealth.\n> \n> **s 26G:** Ins 1992 No 102, Sch 4 (2). Am 1996 No 39, Sch 4; 2025 No 48, Sch 2.14\\[3\\].","sortOrder":58},{"sectionNumber":"26H","sectionType":"section","heading":"Transfers of contributions to FSS Scheme","content":"#### 26H Transfers of contributions to FSS Scheme\n\n26H Transfers of contributions to FSS Scheme\n\n> > (1) STC is to transfer any contribution (other than a section 16A employer contribution) made by an employer under this Act that STC determines is in respect of the salary of an employee for a period for which there is or will be no liability for a benefit under this Act.\n> \n> > (2) STC is to consult with any employer who would be affected by a determination under this section before making the determination.\n> \n> > (3) There is to be added to and transferred with any such contribution interest on the contribution (at a rate determined by STC) for the period from the date the contribution was made until its transfer under this section.\n> \n> > (4) STC’s determination of interest is to be based on the rate of return achieved in respect of the investment of the contribution while invested by STC during the period for which that interest is payable.\n> \n> > (5) There is to be deducted from any funds to be transferred the costs of STC in managing those funds and in transferring them under this section.\n> \n> > (6) Transfers under this section are to be made from the appropriate employer reserves and are to be paid into the appropriate accounts under the [Aware Super Act 1992](/view/html/inforce/current/act-1992-100), as determined by STC.\n> \n> **s 26H:** Ins 1992 No 102, Sch 4 (2). Am 1996 No 39, Sch 4; 2013 No 69, Sch 1 \\[12\\]; 2025 No 48, Sch 2.14\\[3\\].","sortOrder":59},{"sectionNumber":"26I","sectionType":"section","heading":"Preservation of deferred accrued benefits","content":"#### 26I Preservation of deferred accrued benefits\n\n26I Preservation of deferred accrued benefits\n\n> > (1) On and from 29 June 1997, each non-contributing employee is taken to have ceased to be an employee for the purposes of the application of section 23 (When benefits are payable) and section 24 (Benefit to be preserved) to the deferred accrued benefit provided by this Part.\n> \n> > (2) STC must, on and from 30 June 1997, transfer the amount of the benefit preserved in respect of the person under subsection (1) to the person’s account in the Aware Super Fund, if the person has such an account.\n> \n> > (3) For the purposes of calculating the amount of the deferred accrued benefit to be preserved in respect of a non-contributing employee (other than an irregular employee) under this section, the employee’s final average salary is taken to be the employee’s salary as at 31 December 1996.\n> \n> **s 26I:** Ins 1997 No 42, Sch 1.6 \\[20\\]. Am 2005 No 91, Sch 3.11 \\[2\\]; 2025 No 48, Sch 2.14\\[4\\].","sortOrder":60},{"sectionNumber":"Part 4AA","sectionType":"part","heading":"Provisions relating to privatisation of employers and other Government initiatives","content":"# Part 4AA Provisions relating to privatisation of employers and other Government initiatives\n\nPart 4AA Provisions relating to privatisation of employers and other Government initiatives\n\n**pt 4AA, hdg:** Ins 1993 No 42, Sch 1. Am 2005 No 52, Sch 4 \\[23\\].\n\n**pt 4AA:** Ins 1993 No 42, Sch 1.","sortOrder":61},{"sectionNumber":"27AA","sectionType":"section","heading":"Preservation of benefit for employees affected by Government initiatives","content":"#### 27AA Preservation of benefit for employees affected by Government initiatives\n\n27AA Preservation of benefit for employees affected by Government initiatives\n\n> > (1) This Part applies to an employee who transfers employment if—\n> > \n> > > (a) the employee elects or is required to transfer employment otherwise than with an employer under this Act, and\n> > \n> > > (b) the Minister certifies that the transfer of employment is as a consequence of a Government privatisation initiative or other Government initiative.\n> \n> > (2) This Part applies to an employee who transfers superannuation coverage if—\n> > \n> > > (a) the employee, while remaining with his or her existing employer, elects or is required to cease membership of the superannuation scheme established by this Act, and\n> > \n> > > (b) the Minister certifies that the transfer of superannuation coverage is as a consequence of a Government privatisation initiative or other Government initiative.\n> \n> > (3) This Part applies to an employee if the employer of the person ceases to be an employer under this Act and the Minister certifies that it is as a consequence of a Government privatisation initiative.\n> \n> > (4) The basic benefit, any additional employer contributions benefit and any Commonwealth co-contribution benefit in respect of an employee must be preserved by STC under section 24 if this Part applies to the employee.\n> \n> **s 27AA:** Ins 1993 No 42, Sch 1. Am 1996 No 39, Sch 4; 1997 No 42, Sch 1.6 \\[21\\]. Subst 2005 No 52, Sch 4 \\[24\\]. Am 2013 No 69, Sch 1 \\[5\\].","sortOrder":62},{"sectionNumber":"27AB","sectionType":"section","heading":"Adjustment of employer liability on Government initiative taking effect","content":"#### 27AB Adjustment of employer liability on Government initiative taking effect\n\n27AB Adjustment of employer liability on Government initiative taking effect\n\n> > (1) STC must, on or before, or as soon as practicable after, this Part applies to employees of an employer or former employer, determine the net liability of the employees’ employer or former employer in respect of employees who are affected by the Government initiative concerned.\n> \n> > (2) STC is to seek actuarial advice as to the net liability of the employer and is to consult with the Treasurer before determining the liability.\n> \n> > (3) The amount of the net liability of the employer, as certified by STC, is a debt due for payment to STC by the employer or the employer’s successor, on and from the date the initiative takes effect, as so certified.\n> \n> > (4) STC may whenever it thinks fit, with the concurrence of the Treasurer, adjust the amount that is currently standing to the credit or debit of an employer’s reserve in the Fund to reflect STC’s determination of the net liability of the employer.\n> \n> > (5) For the purposes of this section, the net liability of an employer is the total liability of the employer for present and future benefits (accrued as at the date at which the liability is determined), contributions (other than section 16A employer contributions) and administrative costs and any other liability under this Act in respect of the employees concerned, less the amount determined by STC as being credited to the employer in the Fund.\n> \n> **s 27AB:** Ins 1993 No 42, Sch 1. Am 1996 No 39, Sch 4; 2005 No 52, Sch 4 \\[25\\]; 2013 No 69, Sch 1 \\[6\\].","sortOrder":63},{"sectionNumber":"27AC","sectionType":"section","heading":"Employer liabilities after Government initiative takes effect","content":"#### 27AC Employer liabilities after Government initiative takes effect\n\n27AC Employer liabilities after Government initiative takes effect\n\n> > (1) On and from a transfer of employees or superannuation coverage that the Minister certifies under this Part is a consequence of a Government privatisation initiative or other Government initiative affecting an employer, the employer’s liability with respect to the employees for present and future benefits, contributions and administrative costs and any other liability under this Act vests in the Crown.\n> \n> > (2) On and from the removal of an employer from Schedule 1 by virtue of an order under this Act as a consequence of a Government privatisation initiative, the employer’s liability for present and future benefits, contributions and administrative costs and any other liability under this Act vests in the Crown.\n> \n> > (3) Any surplus after meeting any liability vested in the Crown by this section is vested in the Crown.\n> \n> **s 27AC:** Ins 1993 No 42, Sch 1. Am 2005 No 52, Sch 4 \\[26\\] \\[27\\].","sortOrder":64},{"sectionNumber":"27ACA","sectionType":"section","heading":"Regulations relating to liabilities during transfer period","content":"#### 27ACA Regulations relating to liabilities during transfer period\n\n27ACA Regulations relating to liabilities during transfer period\n\n> > (1) Regulations may be made for or with respect to liability for payment of employer contributions, benefits or other employer liabilities under this Act payable during, or in respect of, any period in which an employee may elect to transfer employment or superannuation coverage (as referred to in section 27AA) and before any such election is made.\n> \n> > (2) A regulation under this section has effect despite any other provision of this Act or the regulations.\n> \n> **s 27ACA:** Ins 2005 No 52, Sch 4 \\[28\\].","sortOrder":65},{"sectionNumber":"Part 4B","sectionType":"part","heading":"Transfer of certain preserved benefits","content":"# Part 4B Transfer of certain preserved benefits\n\nPart 4B Transfer of certain preserved benefits\n\n**pt 4B:** Ins 2001 No 98, Sch 2 \\[4\\].","sortOrder":66},{"sectionNumber":"27AD","sectionType":"section","heading":"Transfer of eligible preserved benefits and associated preserved benefits","content":"#### 27AD Transfer of eligible preserved benefits and associated preserved benefits\n\n27AD Transfer of eligible preserved benefits and associated preserved benefits\n\n> > (1) In this section—\n> > \n> > associated preserved benefit means a benefit (other than an eligible preserved benefit) preserved by or on behalf of a person whose benefit is transferred under Part 5B of the [State Authorities Superannuation Act 1987](/view/html/inforce/current/act-1987-211).\n> > \n> > complying approved deposit fund means a complying approved deposit fund for the purposes of section 47 of the [Superannuation Industry (Supervision) Act 1993](http://www.legislation.gov.au/) of the Commonwealth.\n> > \n> > complying superannuation fund means a complying superannuation fund for the purposes of section 45 of the [Superannuation Industry (Supervision) Act 1993](http://www.legislation.gov.au/) of the Commonwealth.\n> > \n> > eligible preserved benefit means—\n> > \n> > > (a) a benefit preserved under section 26I, or\n> > \n> > > (b) any other benefit preserved under this Act before, on or after 9 December 2001 by or on behalf of a person who is not a contributor to, or who does not have a benefit preserved or deferred under, any other STC fund or scheme.\n> > \n> > retirement savings account has the same meaning as in the [Retirement Savings Accounts Act 1997](http://www.legislation.gov.au/) of the Commonwealth.\n> > \n> > STC fund or scheme has the same meaning as it has in the [Superannuation Administration Act 1996](/view/html/inforce/current/act-1996-039).\n> \n> > (2) STC must, on or after 9 December 2001, transfer the amount of any eligible preserved benefit preserved in respect of a person to the trustee of the Aware Super Fund or the trustee or provider of another complying superannuation fund, complying approved deposit fund or retirement savings account nominated in writing by or on behalf of the person if STC is satisfied that the person is or will be accepted as a member of the fund or account.\n> \n> > (2A) STC must, on the transfer of an eligible deferred benefit to another superannuation fund, approved deposit fund or retirement savings account under Part 5B of the [State Authorities Superannuation Act 1987](/view/html/inforce/current/act-1987-211), transfer the amount of any associated preserved benefit to the trustee or provider of the fund or account.\n> \n> > (3) On the transfer of an eligible preserved benefit or an associated preserved benefit, the person in respect of whom the benefit was preserved ceases to be entitled to payment of the benefit under this Act.\n> \n> > (4) If a person fails to nominate a complying superannuation fund, complying approved deposit fund or retirement savings account within the approved period, STC must transfer the eligible preserved benefit to the trustee of the Aware Super Fund.\n> \n> > (5) Nothing in this Part affects any rights, liabilities or obligations of STC relating to eligible deferred benefits in existence immediately before the transfer of the benefits under this Part.\n> \n> **s 27AD:** Ins 2001 No 98, Sch 2 \\[4\\]. Am 2002 No 110, Sch 2 \\[1\\] \\[2\\]; 2002 No 111, Sch 3 \\[1\\]–\\[3\\]; 2005 No 91, Sch 3.11 \\[3\\]–\\[6\\]; 2025 No 48, Sch 2.14\\[4\\].","sortOrder":67},{"sectionNumber":"Part 4C","sectionType":"part","heading":"Death or incapacity benefits for firefighters","content":"# Part 4C Death or incapacity benefits for firefighters\n\nPart 4C Death or incapacity benefits for firefighters\n\n**pt 4C:** Ins 2002 No 111, Sch 3 \\[4\\].","sortOrder":68},{"sectionNumber":"27AE","sectionType":"section","heading":"Definitions","content":"#### 27AE Definitions\n\n27AE Definitions\n\n> In this Part—\n> \n> death or incapacity benefit means a benefit payable to or in respect of a firefighter under a firefighters award (whether provided for in that award or by or under any Act, law or instrument) if—\n> \n> > (a) the firefighter dies, or\n> \n> > (b) the firefighter suffers total and permanent incapacity or partial and permanent incapacity.\n> \n> firefighter means—\n> \n> > (a) a member of the permanent fire brigade, or\n> \n> > (b) a member of a retained fire brigade,\n> \n> under the [Fire and Rescue NSW Act 1989](/view/html/inforce/current/act-1989-192).\n> \n> firefighters award means a State industrial instrument applying to firefighters and prescribed by the regulations for the purposes of this definition.\n> \n> **s 27AE:** Ins 2002 No 111, Sch 3 \\[4\\]. Am 2018 No 59, Sch 5.1, 5.5.","sortOrder":69},{"sectionNumber":"27AF","sectionType":"section","heading":"Application of Part","content":"#### 27AF Application of Part\n\n27AF Application of Part\n\n> This Part has effect despite any other provision of this Act or the regulations.\n> \n> **s 27AF:** Ins 2002 No 111, Sch 3 \\[4\\].","sortOrder":70},{"sectionNumber":"27AG","sectionType":"section","heading":"Provision to be made with respect to death or incapacity benefits for firefighters","content":"#### 27AG Provision to be made with respect to death or incapacity benefits for firefighters\n\n27AG Provision to be made with respect to death or incapacity benefits for firefighters\n\n> > (1) The regulations may make provision for or with respect to the following—\n> > \n> > > (a) the payment of amounts from a fund in respect of death or incapacity benefits payable to or in respect of an employee or former employee who is or was a firefighter,\n> > \n> > > (b) the benefits payable to or in respect of an employee or former employee who is or was a firefighter and who is covered for a death or incapacity benefit, including the reduction or application of any benefit otherwise payable to or in respect of the employee or former employee under this Act,\n> > \n> > > (c) the payment of benefits payable to or in respect of an employee or former employee who is or was a firefighter and who is covered for a death or incapacity benefit,\n> > \n> > > (d) any other matter that is necessary or convenient for the purposes of complying with or giving effect to a firefighters award or this Part.\n> \n> > (2) A regulation made under subsection (1) may apply—\n> > \n> > > (a) to a benefit that was payable (but unpaid) before the commencement of this section, and\n> > \n> > > (b) to a benefit that was preserved before that commencement.\n> \n> > (3) Without limiting section 27AF, regulations may be made under this Part that are inconsistent with Part 3, 4 or 5, or any regulations made under those Parts, but only to the extent that the inconsistency with any of those provisions is necessary for the purpose of compliance with or giving effect to a firefighters award.\n> \n> **s 27AG:** Ins 2002 No 111, Sch 3 \\[4\\].","sortOrder":71},{"sectionNumber":"Part 4D","sectionType":"part","heading":"Provisions relating to family law superannuation legislation","content":"# Part 4D Provisions relating to family law superannuation legislation\n\nPart 4D Provisions relating to family law superannuation legislation\n\n**pt 4D:** Ins 2003 No 77, Sch 10 \\[7\\].","sortOrder":72},{"sectionNumber":"27AH","sectionType":"section","heading":"Definitions","content":"#### 27AH Definitions\n\n27AH Definitions\n\n> In this Part—\n> \n> complying superannuation fund means—\n> \n> > (a) a regulated superannuation fund under the [Superannuation Industry (Supervision) Act 1993](http://www.legislation.gov.au/) of the Commonwealth, or\n> \n> > (b) the Aware Super Fund.\n> \n> employee spouse, in relation to a superannuation interest under this Act, means the spouse who has the superannuation interest.\n> \n> family law superannuation entitlement has the same meaning as it has in section 27AJ (2) (a).\n> \n> family law superannuation legislation means Part VIIIB of the [Family Law Act 1975](http://www.legislation.gov.au/) of the Commonwealth and the [Family Law (Superannuation) Regulations 2001](http://www.legislation.gov.au/) of the Commonwealth.\n> \n> family law superannuation payment means an amount payable under this Part to or in respect of a non-employee spouse.\n> \n> flag lifting agreement has the same meaning as it has in Part VIIIB of the [Family Law Act 1975](http://www.legislation.gov.au/) of the Commonwealth.\n> \n> FTC has the same meaning as it has in the [Aware Super Act 1992](/view/html/inforce/current/act-1992-100).\n> \n> non-employee spouse, in relation to a superannuation interest under this Act, means the spouse who is not the employee spouse in relation to that interest.\n> \n> payment split has the same meaning as it has in Part VIIIB of the [Family Law Act 1975](http://www.legislation.gov.au/) of the Commonwealth.\n> \n> RSA means a retirement savings account within the meaning of the [Retirement Savings Accounts Act 1997](http://www.legislation.gov.au/) of the Commonwealth.\n> \n> splitting order has the same meaning as it has in Part VIIIB of the [Family Law Act 1975](http://www.legislation.gov.au/) of the Commonwealth.\n> \n> spouse of a person means a person who is or was married to that person.\n> \n> superannuation agreement has the same meaning as it has in Part VIIIB of the [Family Law Act 1975](http://www.legislation.gov.au/) of the Commonwealth.\n> \n> superannuation interest means an interest that an employee or former employee has as a member or beneficiary of the superannuation scheme under this Act.\n> \n> **s 27AH:** Ins 2003 No 77, Sch 10 \\[7\\]. Am 2005 No 91, Sch 3.11 \\[7\\]; 2025 No 48, Sch 2.14\\[3\\] \\[4\\].","sortOrder":73},{"sectionNumber":"27AI","sectionType":"section","heading":"Payment of benefits where superannuation interests affected by flagging order or payment split","content":"#### 27AI Payment of benefits where superannuation interests affected by flagging order or payment split\n\n27AI Payment of benefits where superannuation interests affected by flagging order or payment split\n\n> Nothing in this Act—\n> \n> > (a) requires STC to pay a benefit or to make any other payment under this Act, to the extent that any such payment would contravene provisions of the family law superannuation legislation or any order or agreement made under that legislation, or\n> \n> > (b) prevents STC from paying or reducing a benefit or making any other payment, to the extent that the payment or reduction is required to be made, or results from a requirement, under the family law superannuation legislation or any order or agreement made under that legislation.\n> \n> **s 27AI:** Ins 2003 No 77, Sch 10 \\[7\\].","sortOrder":74},{"sectionNumber":"27AJ","sectionType":"section","heading":"Payment splits","content":"#### 27AJ Payment splits\n\n27AJ Payment splits\n\n> > (1) The object of this section is to facilitate arrangements for payment splits under the family law superannuation legislation and to provide for family law superannuation payments to or in respect of non-employee spouses for the purposes of satisfying the requirements of Division 2.2 of Part 2 of the [Family Law (Superannuation) Regulations 2001](http://www.legislation.gov.au/) of the Commonwealth.\n> > \n> > Note.\n> > \n> > The effect of satisfying those requirements is that payments to the employee spouse of a benefit under this Act will no longer be liable to be split for the purposes of the family law superannuation legislation.\n> \n> > (2) A non-employee spouse has a family law superannuation entitlement to which this section applies if—\n> > \n> > > (a) the non-employee spouse has an entitlement, that is operative, to be paid an amount under a superannuation agreement, flag lifting agreement or splitting order in respect of the superannuation interest of an employee spouse (a family law superannuation entitlement), and\n> > \n> > > (b) the family law superannuation entitlement has not been paid to the non-employee spouse by the employee spouse, or waived by the non-employee spouse, in accordance with the family law superannuation legislation.\n> \n> > (3) On written notice by an employee spouse or a non-employee spouse, or by any other person or court, of a family law superannuation entitlement of a non-employee spouse to which this section applies, STC must take one of the following actions—\n> > \n> > > (a) pay or release to the non-employee spouse an amount of the value of the family law superannuation entitlement (less any costs chargeable by STC),\n> > \n> > > (b) transfer or rollover to a complying superannuation fund or an RSA nominated by the non-employee spouse an amount, of the value of the family law superannuation entitlement (less any costs chargeable by STC), to be held for the benefit of the non-employee spouse.\n> \n> > (4) STC may take the action set out in subsection (3) (a) only if the non-employee spouse has satisfied a condition for payment or release of a benefit of a kind that would entitle an employee to payment of a benefit under this Act if the Fund were a complying superannuation fund.\n> \n> > (5) STC must transfer a family law superannuation payment to FTC for crediting to the Aware Super Fund if—\n> > \n> > > (a) the payment is payable under subsection (3) (a) and the non-employee spouse fails, within the period prescribed by the regulations, to provide details as to the required manner of payment of the family law superannuation payment, or\n> > \n> > > (b) the payment is not payable under subsection (3) (a) and the non-employee spouse fails, within the period prescribed by the regulations, to make a nomination for the purposes of subsection (3) (b) or a nominated fund or RSA does not accept the nomination.\n> \n> > (6) For the purposes of this section, the value of a family law superannuation entitlement or a family law superannuation payment of a non-employee spouse is to be determined by STC in accordance with any applicable provisions of the regulations and the family law superannuation legislation.\n> \n> > (7) STC must not pay a family law superannuation payment to or in respect of a non-employee spouse under this section if the value of the payment that is or would be payable to or in respect of the non-employee spouse at that time (taking into account any prior liability to pay a family law superannuation payment) is greater than the value of the employee spouse’s superannuation interest (as calculated in accordance with the regulations) at that time.\n> \n> **s 27AJ:** Ins 2003 No 77, Sch 10 \\[7\\]. Am 2008 No 114, Sch 1.21; 2025 No 48, Sch 2.14\\[4\\].","sortOrder":75},{"sectionNumber":"27AK","sectionType":"section","heading":"Reduction of benefits of employee spouses","content":"#### 27AK Reduction of benefits of employee spouses\n\n27AK Reduction of benefits of employee spouses\n\n> > (1) STC may reduce the amount of any benefit payable under this Act to or in respect of an employee spouse (or a spouse or de facto partner of an employee spouse) if a family law superannuation entitlement is paid or payable to or in respect of the non-employee spouse under the family law superannuation legislation or this Part or the regulations.\n> \n> > (2) A preserved or deferred benefit may be reduced under this section.\n> \n> > (3) The benefit is to be reduced in accordance with the regulations and any applicable provisions of the family law superannuation legislation.\n> \n> **s 27AK:** Ins 2003 No 77, Sch 10 \\[7\\].","sortOrder":76},{"sectionNumber":"27AL","sectionType":"section","heading":"Regulations","content":"#### 27AL Regulations\n\n27AL Regulations\n\n> Regulations may be made for or with respect to the following matters—\n> \n> > (a) elections by non-employee spouses for payment of family law superannuation entitlements,\n> \n> > (b) the persons or bodies to whom family law superannuation payments may be paid,\n> \n> > (c) the composition of payments made for the purposes of the family law superannuation legislation or this Part, having regard to the composition of the employee spouse’s superannuation interest under this Act before the payment is paid,\n> \n> > (d) the payment of fees for or with respect to family law superannuation payments,\n> \n> > (e) notice of family law superannuation entitlements and payment splits,\n> \n> > (f) the periods for payment of family law superannuation payments,\n> \n> > (g) the calculation of payments and entitlements for the purposes of the family law superannuation legislation or this Part,\n> \n> > (h) the calculation of the value of superannuation interests of employee spouses for the purposes of the family law superannuation legislation or this Part,\n> \n> > (i) the accrued benefit multiple for employee spouses, or a class of employee spouses, for the purposes of the family law superannuation legislation,\n> \n> > (j) the reduction of benefits (including deferred or preserved benefits) payable to or in respect of employee spouses, or spouses or de facto partners of employee spouses, as a consequence of payments under the family law superannuation legislation or this Part.\n> \n> **s 27AL:** Ins 2003 No 77, Sch 10 \\[7\\].","sortOrder":77},{"sectionNumber":"Part 5","sectionType":"part","heading":"Miscellaneous","content":"# Part 5 Miscellaneous\n\nPart 5 Miscellaneous","sortOrder":78},{"sectionNumber":"27","sectionType":"section","heading":"Employers and employees","content":"#### 27 Employers and employees\n\n27 Employers and employees\n\n> > (1) The Governor may, by order published on the NSW legislation website, amend Schedule 1 or 2.\n> \n> > (2) An order under subsection (1), and any other order revoking or varying such an order, may be made—\n> > \n> > > (a) to take effect on and from a day specified in the order, whether or not the day specified is earlier than the day of publication of the order, and\n> > \n> > > (b) to effect the amendment to which it relates with such limitations as are specified in the amendment, being limitations that do not operate to the prejudice of an existing employee.\n> \n> **s 27:** Am 2009 No 56, Sch 4.64.","sortOrder":79},{"sectionNumber":"28","sectionType":"section","heading":"Employer to provide information","content":"#### 28 Employer to provide information\n\n28 Employer to provide information\n\n> > (1) An employer shall submit to STC such information or evidence relating to employees of the employer as STC requires.\n> \n> > (2) Where an employer fails to comply with subsection (1) in relation to an employee, STC may defer payment of a benefit to, or in relation to, an employee where the information sought is relevant to the right to receive the benefit.\n> \n> **ss 28–30:** Am 1996 No 39, Sch 4.","sortOrder":80},{"sectionNumber":"29","sectionType":"section","heading":"Employee or claimant to provide information","content":"#### 29 Employee or claimant to provide information\n\n29 Employee or claimant to provide information\n\n> > (1) STC may require an employee or a claimant for payment of a benefit under this Act—\n> > \n> > > (a) to provide STC with specified information or evidence referred to in subsection (2),\n> > \n> > > (b) to provide STC with an authority to obtain from a third person any such information or evidence, or\n> > \n> > > (c) in the case of a claimant for a benefit arising in relation to permanent physical or mental incapacity—to undergo a medical examination.\n> \n> > (2) A requirement under subsection (1) may be made only in relation to information, evidence or a medical examination that is relevant to the assessment of an application made by the claimant for payment of the benefit.\n> \n> > (3) Where—\n> > \n> > > (a) the employee or claimant to whom a requirement under subsection (1) relates fails to comply with the requirement or, in purported compliance with the requirement, makes or provides an untrue statement, or\n> > \n> > > (b) a person referred to in subsection (1) (b) fails to provide information or evidence that STC has been authorised to obtain from the person or, in purported compliance with the request by STC for the information or evidence, makes or provides an untrue statement,\n> > \n> > STC may take such action in relation to the benefit concerned as, in the opinion of STC, would place the claimant as nearly as possible in the same position as the claimant would be if the information or evidence had been provided or the medical examination made or if the statement had not been untrue.\n> \n> > (4) For the purposes of this section, untrue, in relation to a statement, includes—\n> > \n> > > (a) misleading in the form and context in which the statement appears, and\n> > \n> > > (b) misleading by reason of the omission from the statement of matter that is material.\n> \n> **ss 28–30:** Am 1996 No 39, Sch 4.","sortOrder":81},{"sectionNumber":"30","sectionType":"section","heading":"Assignment etc of benefit","content":"#### 30 Assignment etc of benefit\n\n30 Assignment etc of benefit\n\n> > (1) A purported assignment of, or purported charge over, a benefit is void.\n> \n> > (2) Where, but for this subsection, a benefit would pass by operation of law to a person other than a person to whom the benefit is payable under this Act, the benefit does not so pass.\n> \n> > (3) A benefit payable on the death of an employee is not an asset in the employee’s estate that is applicable in payment of the debts and liabilities of the deceased.\n> \n> > (4) Nothing in this section prevents STC from making, at the request of a person to whom an amount by way of a benefit is payable, a payment of the whole or a part of the amount on behalf of the person.\n> \n> > (5) Any payment made under subsection (4) shall be deemed to have been made to the person entitled to the benefit.\n> \n> **ss 28–30:** Am 1996 No 39, Sch 4.","sortOrder":82},{"sectionNumber":"31","sectionType":"section","heading":"Payment without grant of probate etc","content":"#### 31 Payment without grant of probate etc\n\n31 Payment without grant of probate etc\n\n> > (1) Where an employee or former employee or a non-employee spouse dies and—\n> > \n> > > (a) a benefit or family law superannuation payment is or becomes payable under this Act in relation to the deceased,\n> > \n> > > (b) production to STC of probate of the will, or letters of administration of the estate, of the deceased has not been arranged, and\n> > \n> > > (c) STC has not, within the period of 3 months that next succeeds the death of the deceased, received a notice of intention to apply for a grant of probate of the will, or letters of administration of the estate, of the deceased,\n> > \n> > STC may, if it so decides, make a payment of the whole or any part of the benefit or family law superannuation payment in accordance with subsection (2), being a payment that does not exceed $50,000 or, where some other amount is prescribed for the purposes of this section, that other amount.\n> \n> > (2) Where STC makes a decision under subsection (1), STC may—\n> > \n> > > (a) pay the whole or any part of the amount of the benefit or family law superannuation payment to an eligible person within the meaning of Chapter 3 of the [Succession Act 2006](/view/html/inforce/current/act-2006-080),\n> > \n> > > (b) after paying the funeral expenses of the deceased or reimbursing a person who has paid those expenses—pay the whole or any part of the balance to any person referred to in paragraph (a), or\n> > \n> > > (c) in special circumstances, pay the whole or any part of the amount of the benefit or family law superannuation payment, or the balance referred to in paragraph (b), to some other person.\n> \n> > (3) Where an employee or former employee or a non-employee spouse dies and STC is of the opinion that proceedings might be instituted under Chapter 3 of the [Succession Act 2006](/view/html/inforce/current/act-2006-080) in relation to the estate, or notional estate, of the deceased, STC may, despite any other provision of this Act, pay to the personal representatives of the deceased any benefit or family law superannuation payment that, but for this subsection, would have been paid to some other person.\n> \n> **s 31:** Am 1996 No 39, Sch 4; 2003 No 77, Sch 10 \\[8\\] \\[9\\]; 2008 No 75, Sch 2.11.","sortOrder":83},{"sectionNumber":"31A","sectionType":"section","heading":"Restriction on manner of payment of benefit","content":"#### 31A Restriction on manner of payment of benefit\n\n31A Restriction on manner of payment of benefit\n\n> STC must not pay, in cash or by a cheque which authorises payment in cash on presentation, a benefit or part of a benefit payable under this Act.\n> \n> **s 31A:** Ins 1993 No 42, Sch 4. Am 1996 No 39, Sch 4.","sortOrder":84},{"sectionNumber":"32","sectionType":"section","heading":"Recovery of money owing to STC","content":"#### 32 Recovery of money owing to STC\n\n32 Recovery of money owing to STC\n\n> > (1) STC may recover any money owing to STC under this Act by an employee, employer or other person, together with interest thereon as provided by subsection (3)—\n> > \n> > > (a) except in the case of unpaid contributions—as a debt in a court of competent jurisdiction,\n> > \n> > > (b) where any amount is, or becomes, payable under this Act to the employee, employer or other person—by deduction from that amount, or\n> > \n> > > (c) in the case of an employee—by deduction from the employee’s salary in accordance with subsection (2) by such instalments and at such times as STC determines.\n> \n> > (2) An employer shall, at the written request of STC, make deductions from an employee’s salary as referred to in subsection (1) (c) and pay the amount thereof to STC, and an amount so deducted and paid shall be deemed to have been paid to STC by the employee from whose salary the deduction was made.\n> \n> > (3) Interest at a rate from time to time determined by STC is payable on any amount owing to STC calculated from the date on which the amount became due for payment until the date on which the amount is recovered under subsection (1) or is otherwise paid.\n> \n> **s 32:** Am 1996 No 39, Sch 4.","sortOrder":85},{"sectionNumber":"32A","sectionType":"section","heading":"Payment where beneficiary is missing","content":"#### 32A Payment where beneficiary is missing\n\n32A Payment where beneficiary is missing\n\n> > (1) If STC is unable, after reasonable inquiry, to find a person to whom a benefit is payable, STC may pay the benefit to someone else to be applied wholly for the care, maintenance, benefit and support of any person wholly or partly dependent on the person who would otherwise be entitled to the benefit.\n> \n> > (2) Any payment made under this section is taken to have been made to the person who, but for this section, would be entitled to the benefit.\n> \n> **s 32A:** Ins 1993 No 111, Sch 4 (11). Am 1996 No 39, Sch 4.","sortOrder":86},{"sectionNumber":"33","sectionType":"section","heading":"Payment where beneficiary incapable","content":"#### 33 Payment where beneficiary incapable\n\n33 Payment where beneficiary incapable\n\n> > (1) Where a person to whom a benefit under this Act is payable is, in the opinion of STC, incapable of administering his or her own affairs by reason of illness, imprisonment or any other cause, STC may pay the benefit to some other person to be applied wholly for the care, maintenance, benefit and support of the person to whom, but for this section, the benefit would be payable, or of any person wholly or partly dependent on him or her.\n> \n> > (2) Any payment made under this section shall be deemed to have been made to the person entitled to the benefit.\n> \n> **s 33:** Am 1993 No 111, Sch 4 (12); 1996 No 39, Sch 4.","sortOrder":87},{"sectionNumber":"33A","sectionType":"section","heading":"Information that must be disclosed to employees","content":"#### 33A Information that must be disclosed to employees\n\n33A Information that must be disclosed to employees\n\n> > (1) STC must from time to time give to an employee or other person such information as STC determines under this section.\n> \n> > (2) STC must determine, having regard to the information required to be provided by the trustee of a regulated superannuation fund within the meaning of the [Superannuation Industry (Supervision) Act 1993](http://www.legislation.gov.au/) of the Commonwealth, the information to be provided by STC to employees and other persons and the circumstances in which information must or may be provided.\n> \n> **s 33A:** Ins 1991 No 95, Sch 8 (3). Subst 1993 No 111, Sch 4 (13). Am 1996 No 39, Sch 4. Subst 1997 No 42, Sch 1.6 \\[22\\].","sortOrder":88},{"sectionNumber":"33B","sectionType":"section","heading":"Disputes","content":"#### 33B Disputes\n\n33B Disputes\n\n> > (1) If STC makes a decision under this Act in relation to an employee or other person, STC must give to the employee or other person notice in writing of—\n> > \n> > > (a) the decision, and\n> > \n> > > (b) the right to dispute the decision, and\n> > \n> > > (c) the time within which notice of a dispute must be served on STC.\n> \n> > (2) An employee or other person who is aggrieved by a decision made by STC has a right to dispute that decision and to have the dispute determined under the [Superannuation Administration Act 1996](/view/html/inforce/current/act-1996-039).\n> \n> > (3) Notice of the dispute must be served on STC within 2 years after the aggrieved person is notified in writing of the right to dispute that decision.\n> \n> > (4) This section applies to a decision made before, on or after the commencement of this section, except a decision in respect of which a dispute has been notified to STC before the commencement of this section.\n> \n> **s 33B:** Ins 2008 No 28, Sch 2.2.","sortOrder":89},{"sectionNumber":"34","sectionType":"section","heading":"Regulations","content":"#### 34 Regulations\n\n34 Regulations\n\n> > (1) The Governor may make regulations, not inconsistent with this Act, for or with respect to any matter that by this Act is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Act.\n> \n> > (2) Regulations may not be made unless the recommendation to the Governor for their making includes a certificate by a Minister to the effect that, in the formulation of the regulations, regard has been had to any relevant rules or guidelines for the time being in force in relation to superannuation benefits of the kind provided by this Act.","sortOrder":90},{"sectionNumber":"35","sectionType":"section","heading":"Savings and transitional provisions","content":"#### 35 Savings and transitional provisions\n\n35 Savings and transitional provisions\n\n> Schedule 5 has effect.\n> \n> **s 35:** Ins 1993 No 111, Sch 4 (14).","sortOrder":91},{"sectionNumber":"Schedule 1","sectionType":"schedule","heading":"Employers","content":"# Schedule 1 Employers\n\nSchedule 1 Employers\n\n(Sections 3, 27)\n\n**sch 1:** Am GG No 56 of 18.3.1988, p 1764; GG No 132 of 12.8.1988, p 4266; GG No 183 of 16.12.1988, p 6451; 1988 No 114, Sch 4; GG No 37 of 31.3.1989, p 1708; 1989 No 30, Sch 2; GG No 81 of 30.6.1989, p 3837; GG No 87 of 4.8.1989, p 4979; 1989 No 192, Sch 3; GG No 7 of 12.1.1990, p 201; GG No 18 of 2.2.1990, pp 841, 843; GG No 44 of 30.3.1990, pp 2589, 2590; GG No 76 of 15.6.1990, p 4891; 1990 No 16, Sch 2; 1990 No 48, Sch 2; GG No 115 of 28.9.1990, p 8683; GG No 137 of 2.11.1990, p 9627; GG No 183 of 28.12.1990, p 11474; 1990 No 78, Sch 2; 1990 No 117, Sch 4; 1990 No 118, Sch 3; GG No 31 of 15.2.1991, p 1250; GG No 62 of 26.4.1991, p 3211; GG No 121 of 30.8.1991, p 7446; GG No 174 of 13.12.1991, p 10361; 1991 No 53, Sch 1; 1991 No 88, Sch 5; 1991 No 94, Sch 1; 1991 No 96, Sch 6; GG No 7 of 17.1.1992, p 270; GG No 18 of 7.2.1992, p 696; GG No 51 of 24.4.1992, p 2871; GG No 55 of 1.5.1992, p 3025; GG No 60 of 15.5.1992, p 3313; 1992 No 15, Sch 4; 1992 No 20, Sch 2; 1992 No 57, Sch 2; 1992 No 105, Sch 2; GG No 7 of 22.1.1993, p 168; GG No 41 of 30.4.1993, p 1962; GG No 89 of 13.8.1993, pp 4528–4530; GG No 110 of 8.10.1993, pp 6145, 6149; GG No 121 of 5.11.1993, p 6589; GG No 142 of 24.12.1993, p 7443 (see also GG No 35 of 11.2.1994, p 682); GG No 142 of 24.12.1993, p 7444; GG No 44 of 11.3.1994, p 1102; GG No 46 of 18.3.1994, p 1189; GG No 73 of 27.5.1994, p 2447, GG No 93 of 15.7.1994, p 3653; GG No 99 of 29.7.1994, p 4032; GG No 113 of 2.9.1994, p 5488; GG No 150 of 11.11.1994, p 6678; 1994 No 64, Sch 3; 1994 No 82, Sch 6; 1994 No 88, Sch 7; 1995 No 13, Sch 4; GG No 74 of 16.6.1995, pp 3179, 3181; 1995 No 18, Sch 5; GG No 83 of 7.7.1995, p 3616; 1995 No 95, Sch 4; 1995 No 96, Sch 2; GG No 33 of 15.3.1996, p 1116; GG No 67 of 7.6.1996, p 2923; 1996 No 39, Sch 4; 1996 No 40, Schs 2.5, 3.5; 1996 No 56, Sch 2; GG No 99 of 30.8.1996, p 5909; GG No 117 of 18.10.1996, p 6962; 1996 No 85, Sch 3.7; 1996 No 90, Sch 2.12; 1996 No 121, Sch 1.18 \\[2\\]; 1996 No 122, Sch 7.13; GG No 15 of 7.2.1997, p 388 (see also GG No 22 of 28.2.1997, p 1218); GG No 24 of 7.3.1997, p 1366; GG No 57 of 30.5.1997, p 3507; 1997 No 43, Sch 4.3; 1997 No 62, Sch 1.10; GG No 107 of 3.10.1997, p 8377; GG No 119 of 7.11.1997, p 8971; 1997 No 124, Sch 2.3; 1997 No 154, Sch 6.43; GG No 32 of 20.2.1998, p 848; GG No 52 of 13.3.1998, p 1425; 1998 No 8, Sch 2.11; 1998 No 68, Sch 2.16; 1998 No 110, Sch 1.6; 1998 No 143, Sch 6.25; 1998 No 145, Sch 5.15 \\[1\\] \\[2\\]; 1998 No 170, Sch 3.17; 1999 No 5, Sch 5.8; GG No 75 of 30.6.1999, p 4579; GG No 86 of 30.7.1999, p 5287; GG No 101 of 1.9.1999, p 8276; GG No 81 of 30.6.2000, p 5801; 2000 No 89, Sch 2.8; 2000 No 102, Sch 3.12 \\[1\\] \\[2\\]; GG No 46 of 2.3.2001, p 1090; GG No 78 of 4.5.2001, p 2226; 2001 No 35, Sch 3.3; GG No 108 of 6.7.2001, p 5232; 2001 No 52, Sch 1.11; 2001 No 58, Sch 3.10; GG No 158 of 19.10.2001, p 8658; GG No 190 of 14.12.2001, p 9973; 2001 No 129, Sch 3.4; GG No 48 of 22.2.2002, p 1018; GG No 82 of 3.5.2002, p 2582; GG No 89 of 24.5.2002, p 3222; 2002 No 38, Sch 5.14; 2002 No 39, Sch 5.9; GG No 142 of 6.9.2002, p 7926; GG No 210 of 8.11.2002, p 9465; GG No 25 of 24.1.2003, p 453; GG No 77 of 24.4.2003, p 4569; 2003 No 17, Sch 3.12; GG No 116 of 25.7.2003, p 7462; GG No 126 of 15.8.2003, p 7924; GG No 168 of 24.10.2003, p 10141; GG No 185 of 21.11.2003, p 10662; 2003 No 82, Sch 1.35; 2003 No 96, Sch 3.18; 2003 No 99, Sch 2.7; GG No 197 of 19.12.2003, pp 11441, 11443; GG No 198 of 24.12.2003, p 11622; GG No 58 of 19.3.2004, p 1286; 2004 No 36, Sch 3.12; 2004 No 40, Sch 3.15; 2004 No 64, Sch 2.6; GG No 124 of 23.7.2004, pp 6044, 6046; GG No 131 of 6.8.2004, p 6353; GG No 153 of 1.10.2004, p 7793; 2004 No 91, Sch 2.73; GG No 200 of 17.12.2004, p 9391; GG No 204 of 24.12.2004, p 9698; 2005 (98), Sch 1; 2005 (169), cl 3; 2005 (284), cl 3; 2005 (325), cl 3; 2005 (805), cl 2; 2006 No 58, Sch 2.52; 2006 No 120, Sch 2.84; 2007 No 22, Sch 5.12; 2008 (74), cl 3; 2008 (98), Sch 1 \\[1\\] \\[2\\]; 2008 (171), cl 3; 2008 No 112, Sch 6.29; 2009 (12), cl 3; 2009 (132), cl 3; 2009 No 21, Sch 3.12; 2009 (319), cl 3; 2010 (131), cl 3 (1) (2); 2010 No 31, Schs 2.4, 3.5; 2010 (430), cl 3; 2011 (141), cl 3 (1) (2); 2011 (353), cl 3; 2011 No 41, Schs 3.5, 4.6, 5.53; 2011 No 62, Sch 3.31 \\[2\\]; 2012 (7), cl 3; 2012 (341), cl 3; 2012 No 95, Sch 2.33; 2012 No 96, Sch 4.42; 2013 (93), cl 3; 2013 (189), cl 3; 2013 (201), cl 3; 2013 (396), cl 3; 2013 (403), cl 3; 2013 (454), cl 3; 2013 (498), cl 3; 2013 No 75, Sch 2.9; 2013 (727), cl 3; 2014 (7), cl 3; 2014 (270), cl 3; 2014 (280), cl 3; 2014 (569), cl 3; 2014 (641), cl 3; 2014 (643), cl 3; 2014 No 74, Sch 3.27; 2014 No 88, Sch 1.27; 2014 (796), cl 3; 2014 (857), cl 3; 2015 (24), cl 3; 2015 (89), cl 3; 2015 (90), cl 3; 2015 (91), cl 3; 2015 (92), cl 3; 2015 No 15, Sch 4.7; 2015 No 19, Sch 15.18; 2015 No 48, Sch 2.5; 2015 No 58, Sch 3.80 \\[5\\]; 2015 (767), cl 3; 2015 (770), cl 3; 2015 (772), cl 3; 2015 (776), cl 3; 2016 (64), cl 3; 2016 No 27, Schs 3, 5.9; 2016 (474), cl 3; 2016 (567), cl 3; 2016 (692), cl 3; 2016 (777), cl 3 (1) (2); 2017 (109), cl 3; 2017 (337), cl 3; 2017 (340), cl 3; 2017 (399), cl 3; 2018 (70), cl 3; 2018 (355), Sch 1; 2018 (356), cl 3; 2018 (541), cl 3; 2018 (730), cl 3; 2018 (732), cl 3; 2020 (601), cl 3; 2020 No 29, Sch 2.9; 2021 (276), cl 3; 2021 (488), cl 3; 2021 (489), cl 3; 2021 (634), sec 3; 2021 (771), sec 3; 2022 (67), sec 3; 2022 (150), sec 3; 2022 (417), sec 3; 2022 (693), sec 3; 2023 (25), sec 3; 2025 No 48, Sch 4.9; 2025 No 66, Sch 4.5; 2026 (75), Sch 1; 2026 (119), Sch 1\\[1\\] \\[2\\].","sortOrder":92},{"sectionNumber":"Schedule 2","sectionType":"schedule","heading":"Excluded persons","content":"# Schedule 2 Excluded persons\n\nSchedule 2 Excluded persons\n\n(Sections 3, 8, 27)\n\nFor the purposes of the definition of employee in section 3 (1), a person is an excluded person—\n\n> (a) if the person is a full-time employee (other than an employee who is an executive officer) who is eligible for a superannuation benefit of the kind provided by this Act under another superannuation scheme, or\n\n> (b) if the person is a judge within the meaning of the [Judges’ Pensions Act 1953](/view/html/inforce/current/act-1953-041), an associate Judge within the meaning of the [Supreme Court Act 1970](/view/html/inforce/current/act-1970-052), the Solicitor General or the Director of Public Prosecutions, or\n\n> (c) in the case of a person who is a part-time or an irregular employee and who would, if not an excluded person, be eligible in respect of the same period of service for a benefit under this Act and a benefit of the same kind under another superannuation scheme—to the extent that the person would be eligible for a benefit under this Act in respect of that period of service, or\n\n> (d) if the person is an executive officer who is an optional member of the Aware Super Fund and is not or ceases to be (otherwise than in the circumstances mentioned in section 23 (1)) a contributor to any other superannuation scheme established by or under an Act, or\n\n> (e) if the person is a person in respect of whom a conversion election has taken effect under Part 3B of the [Police Regulation (Superannuation) Act 1906](/view/html/inforce/current/act-1906-028), section 3 (14) of the [Police Association Employees (Superannuation) Act 1969](/view/html/inforce/current/act-1969-033) or Part 3B of the [Superannuation Act 1916](/view/html/inforce/current/act-1916-028), other than a person in respect of whom a revocation election has taken effect under Part 6 of Schedule 6 to the [Police Regulation (Superannuation) Act 1906](/view/html/inforce/current/act-1906-028) or Part 9 of Schedule 25 to the [Superannuation Act 1916](/view/html/inforce/current/act-1916-028).\n\n**sch 2:** Am GG No 44 of 14.4.1989, p 1964; 1989 No 107, Sch 1; 1991 No 17, Sch 1; 1998 No 144, Sch 1.3 \\[2\\]; 1999 No 6, Sch 1.4 \\[2\\]; 1999 No 86, Sch 1.6 \\[7\\] \\[8\\]; 2000 No 114, Sch 1.4 \\[6\\]; 2005 No 31, Sch 14.4; 2025 No 48, Sch 2.14\\[4\\].","sortOrder":96},{"sectionNumber":"Schedule 3","sectionType":"schedule","heading":"Voluntary deferral of benefit for employees aged 55 years and over in certain circumstances","content":"# Schedule 3 Voluntary deferral of benefit for employees aged 55 years and over in certain circumstances\n\nSchedule 3 Voluntary deferral of benefit for employees aged 55 years and over in certain circumstances\n\n(Section 24A)\n\n**sch 3, hdg:** Ins 1990 No 99, Sch 3. Am 1998 No 144, Sch 2.3 \\[2\\].\n\n**sch 3:** Ins 1990 No 99, Sch 3. Am 1991 No 94, Sch 1; 1992 No 35, Sch 3; 1992 No 57, Sch 2; 1998 No 144, Sch 2.3 \\[3\\].","sortOrder":97},{"sectionNumber":"Schedule 4","sectionType":"schedule","heading":"Calculation of deferred accrued benefit for non-contributing employees","content":"# Schedule 4 Calculation of deferred accrued benefit for non-contributing employees\n\nSchedule 4 Calculation of deferred accrued benefit for non-contributing employees\n\n(Section 26E)\n\nThe deferred accrued benefit provided by Part 4A for an employee is an amount calculated in accordance with whichever of the following provisions is appropriate in the particular case—\n\nPart 1 Employees other than irregular employees\n\n![](/image/((Type%3D%22act%22)%20AND%20(No%3D212)%20AND%20(Year%3D1987)%20AND%20(%22Historical%20Document%22%3D0))/g2.gif)\n\n  \nwhere—\n\nFAS\\= the employee’s final average salary (as defined in section 21), and\n\nY\\= the years of eligible service on a daily basis, commencing on or after the appointed day and ending on 30 June 1992.\n\nPart 2 Irregular employees\n\n![](/image/((Type%3D%22act%22)%20AND%20(No%3D212)%20AND%20(Year%3D1987)%20AND%20(%22Historical%20Document%22%3D0))/g3.gif)\n\n  \nwhere—\n\nB\\= the basic benefit that would have been provided by section 22 if the employee had ceased to be an employee by reason of resignation on 1 July 1992, and\n\nAWOTE factor\\= the factor calculated as set out below (for the purpose of indexing the benefit (B) in line with movements in average weekly earnings between 30 June 1992 and the final payment/preservation date for the benefit).\n\nThe final payment/preservation date for the benefit is the date on which the benefit is payable under section 23 or on which it is required to be preserved under section 24, whichever happens first.\n\n*Calculation of AWOTE factor*\n\nThe AWOTE factor is calculated by dividing the AWOTE applicable as at the final payment/preservation date for the benefit by the June 1992 AWOTE. If the AWOTE factor works out to be a number less than 1, it is instead to be taken to be 1.\n\nThe AWOTE applicable at the final payment/preservation date for the benefit is the dollar amount last published before that date by the Australian Statistician under the [Census and Statistics Act 1905](http://www.legislation.gov.au/) of the Commonwealth as the amount of average weekly ordinary time earnings.\n\nThe June 1992 AWOTE is the dollar amount last published before 30 June 1992 by the Australian Statistician under the [Census and Statistics Act 1905](http://www.legislation.gov.au/) of the Commonwealth as the amount of average weekly ordinary time earnings.\n\n**sch 4:** Ins 1992 No 102, Sch 4 (3).","sortOrder":104},{"sectionNumber":"Schedule 5","sectionType":"schedule","heading":"Savings, transitional and other provisions","content":"# Schedule 5 Savings, transitional and other provisions\n\nSchedule 5 Savings, transitional and other provisions\n\n(Section 35)\n\n**sch 5, hdg:** Ins 1993 No 111, Sch 4 (15). Am 2013 No 69, Sch 1 \\[13\\].\n\n**sch 5:** Ins 1993 No 111, Sch 4 (15). Am 1997 No 42, Sch 1.6 \\[23\\] \\[24\\]; 1997 No 149, Sch 1.5 \\[5\\]; 1999 No 86, Sch 2.4 \\[3\\]; 2000 No 100, Sch 4 \\[6\\]; 2000 No 114, Sch 1.4 \\[7\\] \\[8\\]; 2001 No 98, Sch 2 \\[5\\] \\[6\\]; 2002 No 110, Sch 2 \\[3\\]; 2002 No 111, Sch 3 \\[5\\]; 2003 No 77, Sch 10 \\[10\\]; 2005 No 52, Sch 4 \\[29\\] \\[30\\]; 2005 No 85, Sch 2.4 \\[2\\]; 2006 No 53, Sch 1.3 \\[3\\]; 2007 No 28, Sch 1 \\[4\\]; 2010 No 19, Sch 3.99 \\[3\\] \\[4\\]; 2010 No 60, Sch 2 \\[4\\]; 2013 No 69, Sch 1 \\[14\\] \\[15\\].","sortOrder":105},{"sectionNumber":"Part 6","sectionType":"part","heading":"Superannuation Legislation Amendment Act 2005","content":"# Part 6 Superannuation Legislation Amendment Act 2005\n\nPart 6 [Superannuation Legislation Amendment Act 2005](/view/html/repealed/current/act-2005-052)","sortOrder":116},{"sectionNumber":"Part 7","sectionType":"part","heading":"Relationships Register Act 2010","content":"# Part 7 Relationships Register Act 2010\n\nPart 7 [Relationships Register Act 2010](/view/html/inforce/current/act-2010-019)","sortOrder":119},{"sectionNumber":"Part 8","sectionType":"part","heading":"State Authorities Non-contributory Superannuation Amendment Act 2013","content":"# Part 8 State Authorities Non-contributory Superannuation Amendment Act 2013\n\nPart 8 [State Authorities Non-contributory Superannuation Amendment Act 2013](/view/html/repealed/current/act-2013-069)","sortOrder":121}],"analysis":{"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"The Act’s scope has been materially changed since initial enactment by later provisions documented within the Act itself. Notable scope changes in the text include: (a) closure of the scheme to most new employees from 8 December 1992 with limited exceptions (s 20A); (b) creation of Part 4A for non‑contributing employees and replacement of the basic benefit for those employees with a deferred accrued benefit (ss 26C–26I; Schedule 4); (c) introduction of additional employer contributions for certain public sector employees (s 16A, inserted 2013, with regulatory adjustment powers); (d) provisions to transfer preserved benefits to Aware Super or other complying funds and to transfer contributions where no liability remains under this Act (ss 26H, 27AD); (e) new family law compliance and payment‑split machinery (Part 4D: ss 27AH–27AL); and (f) specific provisions dealing with liabilities and preservation of benefits on privatisation or other Government initiatives (Part 4AA: ss 27AA–27AC). These changes alter who is covered, how benefits are calculated or preserved, funding flows between STC and other funds, and the allocation of employer and Crown liabilities."},"complexity_factors":["Extensive cross‑references to multiple other Commonwealth and State Acts (eg Superannuation Industry (Supervision) Act 1993, Family Law Act 1975) creating legal dependency and compliance requirements","Large schedule of named employers and numerous eligibility carve‑outs (Schedule 1 and Schedule 2) producing case‑by‑case application","Multiple trustee discretions (STC) to determine rates, make reductions, withhold contributions and adjust reserves (ss 11, 15, 18A, 26A, 26AB, 19A)","Actuarial determinations and Treasurer concurrence required for several material decisions (ss 10(6), 15(2), 27AB(2))","Interlocking preservation, transfer and rollover rules (Parts 4, 4A, 4B) with specific indexing rules for irregular employees (Schedule 4)","Detailed operational and evidentiary requirements for payment, withholding and dispute resolution (ss 23, 24, 28–29, 33B)","Regulatory delegations and powers to make savings, transitional and inconsistent provisions for particular groups (s 34; Part 1 of Schedules)","Multiple amendment layers and temporal rules (closure to new members in 1992, staged transfers and transitional provisions) increasing interpretive complexity"],"plain_english_summary":"What this law does (mechanics)\n\n- Establishes a non‑contributory superannuation scheme administered by the SAS Trustee Corporation (STC). STC may create funds, accounts and employer reserves and must credit them with employer contributions, investment returns and certain Commonwealth co‑contributions (ss 9–11, 10, 10B, 10C).  \n\n- Requires employers listed in Schedule 1 to pay contributions (Part 3). For the Crown and some employers the contribution is a percentage of the employee’s salary determined by STC with the Treasurer’s concurrence (ss 14, 16). For employers in Part 2 of Schedule 1 STC sets a rate after actuarial advice and with Treasurer concurrence (s 15). STC allocates contributions to employer reserves and may debit those reserves to meet benefit payments and administration costs (ss 10, 11A).  \n\n- Creates employer and employee accounts for special payments (Commonwealth co‑contributions account s 10B; additional employer contributions account s 10C) and defines the benefits that flow from those accounts (ss 22A, 22B).  \n\n- Sets benefit formulas and preservation rules. The basic benefit is calculated by reference to final salary or final average salary and years of eligible service (s 22). Benefits must generally be preserved if not immediately payable (s 24). The scheme was closed to new entrants after 8 December 1992, except for narrowly defined categories (s 20A). Special provisions apply for non‑contributing employees, deferred accrued benefits and indexing for irregular employees (Part 4A; Schedules 3–4).  \n\n- Enables transfer of eligible preserved benefits to other complying funds (including the Aware Super Fund) and requires STC to transfer amounts if a member nominates a receiving fund (s 27AD). STC also transfers some contributions to another scheme where there will be no liability under this Act (s 26H).  \n\n- Provides operating powers and discretions for STC: setting interest adjustments for accounts (s 11), paying interest on benefits (s 26), determining contribution bases and rates (ss 14–16, 19A), withholding or deferring acceptance of contributions to meet Commonwealth standards (s 18A), adjusting benefits to meet tax liabilities of the fund (ss 26A, 26AB), and withholding payment until required information is provided (ss 28–29). Regulations carry detailed delegations and may be made on many technical points (s 34).  \n\n- Contains provisions that affect employer liabilities on privatisation or other Government initiatives (Part 4AA: ss 27AA–27AC): STC determines net liabilities, may require payment by the employer or its successor, and can vest liabilities (and surpluses) in the Crown once a Government initiative takes effect.  \n\n- Includes family law machinery (Part 4D: ss 27AH–27AL) to permit splitting or transfer of superannuation interests under Commonwealth family law rules and to reduce employee benefits where payments to a non‑employee spouse are required.  \n\nWho pays, who decides, and what changes behaviour\n\n- Who pays: employers listed in Schedule 1 pay the prescribed contributions (ss 14–16). In specified cases STC can require employers to top up an employer reserve if it is deficient (s 10A). For Part 3 employers, a reserve deficiency may be recouped from the Consolidated Fund (s 10(5)). Additional specified employer contributions (a baseline 0.25% of salary, or a later prescribed percentage) are payable by \"relevant employers\" for \"relevant employees\" (s 16A).  \n\n- Who decides: STC has wide operational discretion—sets rates of return and interest adjustments (s 11), determines contribution rates (ss 14–16, 15(2)), can debit and credit employer reserves (s 10), decide transfer values on employee movement (s 19), and apply statutory reductions to benefits to meet tax liabilities (ss 26A, 26AB). The Treasurer is explicitly involved in several decisions (concurrence required for contribution rates and adjustments under ss 14–16, 10(6), 19A). The Governor (executive) may amend Schedules by order (s 27). Regulations require a Minister certificate as to having regard to relevant rules/guidelines (s 34(2)).  \n\n- Behaviour changes the law creates: employers must budget and pay recurring contributions and may face short‑term cash calls if reserves are deficient (ss 14–16, 10A). STC’s power to withhold benefit payments pending information (s 28) and to seek medical examinations (s 29) creates compliance obligations for employees and claimants. The transfer and preservation rules (ss 24, 26H, 27AD) channel preserved entitlements into regulated funds (including Aware Super) or elsewhere, affecting members’ portability and choices. Family law provisions enable splits or transfers, reducing the amount payable to the employee spouse when a payment to a non‑employee spouse is required (ss 27AJ–27AK). Privatisation provisions shift employer liabilities to the Crown or require actuarially certified payments from employers or successors (Part 4AA).  \n\nPurpose claims and testing them against costs, incentives and trade‑offs (source‑grounded)\n\n- The Act’s mechanics establish employer‑funded retirement benefits administered centrally by STC (see ss 9, 10, 14–16, 22, 24). That design concentrates administration decisions and investment management with STC, and leaves employers liable for contribution flows and, in some cases, top‑ups to employer reserves (ss 10, 10A).  \n\n- Costs and who bears them: the immediate cost of benefits and administration is borne by employers (ss 14–16, 11A). Where a reserve for Part 3 employers is insufficient, the Consolidated Fund may be used (s 10(5))—this is an explicit mechanism shifting cost to the State. STC can recover unpaid employer amounts as a debt (s 10A(2)) and recover money owing from employees or employers (s 32).\n\n- Incentives and trade‑offs: employers face an incentive to monitor reserve adequacy because STC can require payments for deficiencies (s 10A) and can adjust reserve credits after obtaining actuarial advice (s 10(6)). The 0.25% additional contribution in s 16A creates a standing, low‑rate employer charge for a defined class of employees; the regulations can change that percentage (s 16A(3)), creating a regulatory lever that affects employer costs.\n\n- Opportunity costs and substitution effects: STC’s transfer powers (s 26H, s 27AD) move contributions and preserved benefits out of the fund and into other complying funds (including Aware Super). That shifts capital and future obligations between public and regulated private or trustee‑managed funds, altering where funds are invested and who manages them.\n\n- Implementation risk and bureaucratic discretion: the Act relies heavily on STC determinations and regulations (e.g. ss 11, 15(2), 18A, 26A, 34). Key steps require Treasurer concurrence and actuarial advice (ss 10(6), 15(2), 27AB(2)). STC’s discretion to reduce benefits to offset tax liabilities or no‑TFN tax (ss 26A, 26AB) and to withhold payments pending information (ss 28–29) concentrates operational power in the trustee and administrative processes. Those delegations create implementation risk if actuarial or regulatory steps are delayed or contested.\n\n- Compliance burden: employers must report salary data and other information to STC and may be required to make deductions from employee salary on STC’s written request (ss 4, 28, 32). STC can require medical examinations for incapacity claims (s 29(1)(c)). STC must provide information to employees in a manner aligned to Commonwealth regulated fund trustee obligations (s 33A). Administrative steps (establishing accounts, calculating transfers, obtaining actuarial advice) impose ongoing compliance work on STC and reporting/coordination work for employers.\n\nConcentrated benefits and exposure\n\n- The Act applies only to employers listed in Schedule 1 and their covered employees; Schedule 2 excludes certain employees (ss 3, Sch 1, Sch 2). That concentration means the legal obligations and benefits created are focused on particular employers and employee groups (Schedules 1–2). Where employers’ reserves are insufficient, the Act contains explicit mechanisms to allocate costs—either by requiring employers to make payments (s 10A) or by recouping from the Consolidated Fund for certain employer classes (s 10(5)).\n\nKey statutory references (select): ss 9–11 (funds & accounts); ss 10–10A (employer reserves & additional payments); ss 14–16, 16A (employer contributions); s 18A (STC acceptance of contributions); ss 22–24 (benefits, preservation); s 26A, 26AB (benefit reductions for tax liabilities); ss 27AA–27AC (privatisation and Government initiatives); ss 27AD, 26H (transfers to other funds); Part 4D (family law: ss 27AH–27AL); ss 28–29, 32 (information, withholding, recovery); s 34 (regulations)."},"kimi_summary":{"_metrics":{"completionTokens":857},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":true,"description":"The legislation has grown significantly beyond its original 1987 purpose of providing basic non-contributory superannuation. Major expansions include: (1) 1992 closure to new members with complex grandfathering arrangements; (2) 2003 family law superannuation splitting provisions; (3) 2005 Commonwealth co-contribution scheme integration; (4) 2013 additional employer contributions (0.25%) for wage-restricted employees; (5) extensive privatisation and transfer provisions covering dozens of specific employer transactions from 1993-2026; (6) firefighters' death and incapacity benefits (2002); and (7) continuous amendments to Schedule 1 adding hundreds of specific employers with tailored limitations."},"complexity_factors":["47+ defined terms in section 3 alone, including complex nested definitions like 'executive officer' and 'attributed salary'","Extensive cross-referencing to other Acts — the 'STC Acts' list includes 10 separate pieces of legislation, plus Commonwealth Superannuation Industry (Supervision) Act 1993","Multiple employer categories (Parts 1, 2 and 3 of Schedule 1) with different contribution rules and reserve arrangements","Nested conditional logic in benefit calculations — section 22 formula has multiple variables (F, Y) with conditional sub-definitions","Schedule 1 contains hundreds of specifically named employers with individual limitations and transitional provisions","Family law superannuation provisions (Part 4D) create a parallel payment system with complex valuation and splitting rules","Multiple preservation mechanisms — basic benefit, Commonwealth co-contribution benefit, and additional employer contributions benefit each have separate preservation rules","Transitional provisions spanning from 1988 to 2026 dealing with scheme closures, privatisation, and conversion elections","Section 4 (salary definition) contains 8 subsections with multiple inclusions, exclusions, and special rules for executive officers, secondments, and workers compensation"],"plain_english_summary":"This Act establishes a **non-contributory superannuation scheme** for certain New South Wales public sector employees — meaning employees don't pay into it themselves, only their employers do.\n\n**Who it covers:**\n- Employees of the Crown (NSW Government), public service agencies, police, universities, hospitals, local councils, and various other public authorities listed in Schedule 1\n- **Part-time and irregular employees** — a key feature distinguishing this from many other schemes\n- **Executive officers** — who can nominate their own salary level for superannuation purposes\n\n**What employers must do:**\n- Pay contributions to the SAS Trustee Corporation (STC, now part of Aware Super) based on employee salaries\n- Different contribution rates apply depending on which category of employer (Crown, local government, or hospitals)\n- Some employers must pay **additional contributions** (currently 0.25% of salary) for certain employees\n\n**Benefits provided:**\n- **Basic benefit** — calculated using a formula based on final average salary and years of service\n- **Commonwealth co-contribution benefit** — matching government contributions for low-income earners\n- **Additional employer contributions benefit** — from the extra 0.25% contributions\n- Benefits are **preserved** (kept in the fund) if not immediately payable, and can be transferred between employers\n\n**Key restrictions:**\n- The scheme is **closed to new employees** who started after December 1992 (with limited exceptions)\n- Benefits generally can't be assigned or used as security\n- Complex rules apply when employers are privatised or employees transfer to other schemes\n\n**Family law provisions:**\n- The Act includes detailed rules for **splitting superannuation interests** between spouses after relationship breakdowns, complying with Commonwealth family law\n\n**Why it matters:**\nThis Act provides a safety net retirement benefit for public sector workers who don't contribute to other superannuation schemes, particularly part-time and casual employees who might otherwise have no employer superannuation. It also ensures portability of benefits when employees move between public sector employers."},"summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"The original 1987 Act was designed for a specific group of NSW state authority employees receiving employer-funded superannuation. Over time its scope has expanded in meaningful ways — most notably through the 2000 amendment that extended beneficiary entitlements to de facto partners (not just spouses), reflecting broader social policy changes recognising de facto relationships. The frequency of amendments also suggests the scheme's eligibility criteria, benefit structures, and administrative arrangements have been refined and expanded significantly beyond the original 1987 framework."},"complexity_factors":["Extremely long legislative history with over 100 distinct point-in-time versions since 2001, indicating frequent and layered amendments that are difficult to track","Superannuation law inherently involves complex actuarial calculations, eligibility criteria, and benefit formulas","Interaction between state law and federal superannuation regulations (e.g., the federal Superannuation Industry (Supervision) Act) creates a layered regulatory environment","The 'non-contributory' and 'defined benefit' structure is more technically complex than standard accumulation funds","Whole-of-Act amendments (e.g., inserting 'de facto partner' throughout) create interpretive challenges when reading older versions","Administered under the Treasurer with cross-references to multiple other NSW Acts and administrative arrangements, requiring knowledge of several instruments to fully understand","The Act has been in operation for nearly 40 years, meaning accumulated amendments from many different reform periods must be read together"],"plain_english_summary":"## State Authorities Non-contributory Superannuation Act 1987 (NSW)\n\n**What is this law?**\n\nThis is a NSW law that governs a specific type of superannuation (retirement savings) scheme for employees of certain NSW state government authorities and agencies. The key word is **\"non-contributory\"** — meaning the *employer* (the state government or its agencies) pays into the fund on behalf of employees, but **the employees themselves are not required to make their own contributions** to receive the benefit.\n\n**Who does it affect?**\n\nThis law primarily affects:\n- **Employees** of NSW state government authorities (government-run organisations and agencies) who are members of this scheme\n- **Spouses and de facto partners** of those employees (who may be entitled to benefits if the member dies)\n- **The NSW government and its agencies** as the employers funding the scheme\n\n**Why does it matter to you?**\n\nIf you work (or have worked) for a NSW state authority covered by this scheme, this law determines:\n- What superannuation benefits you're entitled to\n- When and how you can access those benefits (e.g., on retirement, disability, or death)\n- What your spouse or de facto partner is entitled to if you die\n\n**Key things to know:**\n- This is a **defined benefit-style scheme** (meaning your benefit is calculated by a formula, not just by how much is in your account)\n- The law has been updated many dozens of times since 1987, keeping it aligned with changes to federal superannuation rules and NSW policy\n- A notable change: in 2000, **de facto partners** were added alongside spouses as eligible beneficiaries — meaning unmarried partners in a genuine relationship can also claim death benefits\n- The scheme is administered under the Treasurer's portfolio, so ultimately the NSW Treasurer is responsible for overseeing it\n\n**Bottom line:** If you're a current or former NSW state authority employee in this scheme, this law protects your retirement entitlements and ensures your loved ones are covered if something happens to you — without requiring you to put your own money in."},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/state-authorities-non-contributory-superannuation-act-1987","history":"/api/acts/state-authorities-non-contributory-superannuation-act-1987/history","analysis":"/api/acts/state-authorities-non-contributory-superannuation-act-1987/analysis","conflicts":"/api/acts/state-authorities-non-contributory-superannuation-act-1987/conflicts","importantCases":"/api/acts/state-authorities-non-contributory-superannuation-act-1987/important-cases","documents":"/api/acts/state-authorities-non-contributory-superannuation-act-1987/documents"}}