{"id":"F2009B00262","name":"Superannuation Act 1976 (Tax on Productivity Transfers) Determination No. 2","slug":"superannuation-act-1976-tax-on-productivity-transfers-determination-no-2","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":76400,"registerId":"commonwealth-F2009B00262-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 Transfers) 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)(e) of that Act, DETERMINES as follows:\n\nCitation\n\n1. This determination may be cited as the \"Superannuation Act 1976 (Tax on Productivity Transfers) Determination No. 2\".\n\nPrevious Determination\n\n2. The “Superannuation Act 1976 (Tax on Productivity Transfers) Determination No.1”, made by the Commonwealth Superannuation Board of Trustees No. 2 in relation to paragraph 110Q(1)(e) 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 portion or the whole of an amount referred to in paragraph 110Q(1)(e) of the Act upon which tax is liable to be paid and which is paid or transferred to the Commissioner shall be 15 per cent of that amount.\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 technical function it was designed for: setting a specific tax rate for productivity transfers under section 110Q of the Superannuation Act 1976. It replaces a previous determination with the same purpose but does not expand beyond the original legislative intent."},"complexity_factors":["Very short instrument (only 5 substantive sections)","Minimal defined terms (only 'Act' explicitly defined; others imported by reference)","No nested exceptions or conditional logic","Single operative provision (section 5) with straightforward percentage calculation","Simple revocation mechanism in section 2 with clear temporal limitation","No cross-references beyond basic statutory interpretation provisions"],"plain_english_summary":"This determination by the Commonwealth Superannuation Board fixes the tax on \"productivity\" transfers from the old Commonwealth Superannuation Scheme at 15% when those amounts are paid or transferred to the Commissioner of Taxation. Effective 1 January 1992, it replaces the September 1991 determination and gives eligible former CSS employees certainty about the tax treatment of these transfers."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument narrows the practical application of the prior Determination by revoking Determination No.1 and deeming it never to have applied to persons who ceased to be eligible employees before this determination commenced (clause 2). It also establishes a new fixed tax rate of 15% for amounts under paragraph 110Q(1)(e) (clause 5) and sets the operative date as 1 January 1992 (clause 3)."},"complexity_factors":["Direct cross-references to the Superannuation Act 1976 (paragraph 110Q(1)(e); subsection 110Q(1A); s.3(1) and s.110A) require readers to consult the primary Act to determine which amounts are captured (see clauses 4(2) and header).","Retroactive/retroactive-like scope adjustment by revocation: clause 2 revokes Determination No.1 and deems it never to have applied to persons who ceased to be eligible before commencement, creating a temporal carve‑out that affects past cases.","Operational implementation: clause 5 fixes a precise percentage (15%) to be paid to the Commissioner, creating a clear remittance obligation for trustees/funds.","Commencement timing: clause 3 sets a specific start date (1 Jan 1992), requiring administrative alignment and potential transitional handling.","Relatively low discretionary content: the instrument prescribes a single rate and revocation, so interpretive ambiguity is limited compared with instruments that create broad powers."],"plain_english_summary":"This determination sets the tax on “productivity transfers” under paragraph 110Q(1)(e) of the Superannuation Act 1976 at 15% of the relevant amount and requires that sum to be paid or transferred to the Commissioner. It takes effect on 1 January 1992. It also revokes the earlier Determination No.1 and treats that prior instrument as never having applied to people who ceased to be eligible employees before this determination commenced. Trustees/funds must remit the 15% and eligible employees and the Commissioner are the parties directly affected."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-act-1976-tax-on-productivity-transfers-determination-no-2","history":"/api/acts/superannuation-act-1976-tax-on-productivity-transfers-determination-no-2/history","analysis":"/api/acts/superannuation-act-1976-tax-on-productivity-transfers-determination-no-2/analysis","conflicts":"/api/acts/superannuation-act-1976-tax-on-productivity-transfers-determination-no-2/conflicts","importantCases":"/api/acts/superannuation-act-1976-tax-on-productivity-transfers-determination-no-2/important-cases","documents":"/api/acts/superannuation-act-1976-tax-on-productivity-transfers-determination-no-2/documents"}}