{"id":"F2009B00265","name":"Superannuation Act 1976 (Tax on Productivity Contributions) Determination No. 2","slug":"superannuation-act-1976-tax-on-productivity-contributions-determination-no-2","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":76406,"registerId":"commonwealth-F2009B00265-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation Act 1976 (Tax on Productivity Contributions) Determination No. 2","content":"COMMONWEALTH OF AUSTRALIA\n\nSUPERANNUATION ACT 1976\n\nDETERMINATION\n\nThe Commonwealth Superannuation Board of Trustees No. 2, pursuant to subsection 110Q(1A) of the Superannuation Act 1976 and for the purposes of paragraph 110Q(1)(a) of that Act, DETERMINES as follows:\n\nCitation\n\n1. This determination may be cited as the \"Superannuation Act 1976 (Tax on Productivity Contributions) Determination No. 2\".\n\nPrevious Determination\n\n2. The “Superannuation Act 1976 (Tax on Productivity Contributions) Determination No.1”, made by the Commonwealth Superannuation Board of Trustees No. 2 in relation to paragraph 110Q(1)(a) of the Act on 5 September 1991, is revoked and deemed never to have applied in relation to a person who ceased to be an eligible employee before the Commencement of this determination.\n\nCommencement\n\n3. This determination shall take effect on and from 1 January 1992.\n\nInterpretation\n\n4. (1) In this determination:\n\n“Act” means the Superannuation Act 1976.\n\n(2) Words and expressions defined in s.3(1) and s.110A of the Act have the same meaning in this determination.\n\nAmount of Tax on Productivity Contributions\n\n5. The amount in the nature of income tax relevant to a productivity contribution shall be 15 per cent of that contribution.\n\nR.L. Brown\n\n....................\n\nR.L. Brown\n\n(Chairperson)\n\nG.N. Vanthoff M. Crompton\n\n.................... ....................\n\nG.N. Vanthoff M. Crompton\n\n(Member) (Alternate Member for P.J. Barrett)\n\nD.C. Leaver J.A. Flitcroft\n\n.................... ....................\n\nD.C. Leaver J.A. Flitcroft\n\n(Member) (Member)\n\nA.J. McKenzie C. Savage\n\n.................... ....................\n\nA.J. McKenzie C. Savage\n\n(Member) (Alternate Member for R.J. Walters)\n\nThe Common Seal of the Commonwealth Superannuation Board of Trustees No. 2 was hereunto affixed by authority of the Board.\n\nDated this fifth day of December 1991","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This determination performs exactly the narrow function authorised by subsection 110Q(1A) of the Superannuation Act 1976: specifying the tax rate on productivity contributions. It does not expand beyond this specific statutory purpose."},"complexity_factors":["Very short instrument (5 operative sections plus signatures)","Only 2 defined terms in the interpretation section, both referencing external definitions in the parent Act","Single substantive provision (section 5) with no conditional logic or exceptions","No cross-references beyond basic references to the parent Act (Superannuation Act 1976)","Simple temporal limitation in section 2 regarding transitional application to employees who ceased before commencement date"],"plain_english_summary":"This Determination fixes the tax on productivity contributions paid into the Commonwealth Superannuation Scheme at 15%, effective 1 January 1992, and revokes the prior 1991 Determination (which still applies to members who left before 1 January 1992). \n\nIt affects Commonwealth public servants who received employer “productivity” super contributions, providing certainty about the concessional tax treatment of those extra superannuation payments."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"This Determination replaces the prior Determination and narrows its historical application by deeming the earlier instrument never to have applied to persons who ceased being eligible employees before 1 January 1992 (cl.2). It also establishes a new, explicit 15% rate for productivity contributions from that commencement date (cl.3–5), changing the operative rate and the past reach of the previous Determination."},"complexity_factors":["Narrow, single purpose: sets one numeric rate (15%) for productivity contributions (cl.5).","Direct legal authority: made under subsection 110Q(1A) for paragraph 110Q(1)(a) of the Act, requiring cross-reference to the Act for full legal effect.","Revocation with limited retrospective effect: revokes Determination No.1 and deems it never to have applied to persons who ceased being eligible employees before commencement (cl.2), introducing a targeted temporal adjustment.","Simple commencement provision with a fixed effective date (cl.3).","Limited operational detail: does not specify collection, allocation, or administrative procedures—those remain in the Act or trustee practice.","Few defined-term dependencies: relies on definitions in s.3(1) and s.110A of the Act (cl.4(2)), so understanding requires consulting those definitions."],"plain_english_summary":"This Determination, made by the Commonwealth Superannuation Board of Trustees under the Superannuation Act, sets the income-tax-like amount applied to productivity contributions at 15% (cl.5) and takes effect from 1 January 1992 (cl.3). It also revokes an earlier Determination and declares that that earlier instrument never applied to people who stopped being eligible employees before this Determination commenced (cl.2). The Board decides the rate; eligible employees and their superannuation arrangements are the affected parties, and trustees must apply the specified 15% calculation."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-act-1976-tax-on-productivity-contributions-determination-no-2","history":"/api/acts/superannuation-act-1976-tax-on-productivity-contributions-determination-no-2/history","analysis":"/api/acts/superannuation-act-1976-tax-on-productivity-contributions-determination-no-2/analysis","conflicts":"/api/acts/superannuation-act-1976-tax-on-productivity-contributions-determination-no-2/conflicts","importantCases":"/api/acts/superannuation-act-1976-tax-on-productivity-contributions-determination-no-2/important-cases","documents":"/api/acts/superannuation-act-1976-tax-on-productivity-contributions-determination-no-2/documents"}}