{"id":"superannuation-act-1986","name":"Superannuation Act 1986","slug":"superannuation-act-1986","collection":"act","jurisdiction":"nt","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30538,"registerId":"nt-superannuation-act-1986-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation Act 1986","content":"NORTHERN TERRITORY OF AUSTRALIA\nSUPERANNUATION ACT 1986\nAs in force at 27 February 2026\nTable of provisions\nPart 1 Preliminary\n1 Short title ......................................................................................... 1\n2 Commencement .............................................................................. 1\n3 Interpretation ................................................................................... 1\n3AA Meaning of dependant ..................................................................... 5\n3A Schemes to be administered in accordance with agreements\nwith the Commonwealth .................................................................. 5\n3B Application of Criminal Code ........................................................... 6\nPart 2 Administration\nDivision 1 Commissioner of Superannuation\n4 Commissioner.................................................................................. 6\n5 Acting appointment .......................................................................... 6\n6 Functions and powers of Commissioner .......................................... 6\n7 Delegation ....................................................................................... 6\nPart 3 Northern Territory Government and Public\nAuthorities' Superannuation Scheme\nDivision 1 The Scheme\n25A References to the Scheme .............................................................. 7\n26 Membership ..................................................................................... 7\n28A Surcharge debt accounts ................................................................. 7\n28B Advance payments to reduce superannuation contributions\nsurcharge......................................................................................... 8\n29 Payment of employer-financed benefits .......................................... 8\n30 Commissioner may recover employer-financed benefits on\nbehalf of Territory ............................................................................ 8\n37 Rules ............................................................................................... 9\nDivision 2 Administration of Scheme\n38 Discontinuance of Fund ................................................................... 9\n39 Recovery of money owing by employees ........................................ 9\n40 Annual report ................................................................................. 10\n\nSuperannuation Act 1986 ii\nDivision 4 Splitting of superannuation under Family Law\nAct\n45B Definitions ...................................................................................... 10\n45C Scheme to comply with Family Law Act provisions in relation\nto superannuation .......................................................................... 11\n45D Accounts for non-member spouses ............................................... 12\nDivision 5 Release of amounts to pay tax debts\n45DA Definitions ...................................................................................... 12\n45DB Release of amount on issue of release authority by ATO .............. 12\n45DC Release amount ............................................................................ 13\n45DD Effect of releasing benefit .............................................................. 13\nDivision 6 Transfer of benefits\n45DE Transfer to successor fund ............................................................ 13\n45DF Payment to eligible rollover fund.................................................... 14\n45DG Acquisition on just terms ................................................................ 15\nPart 4 Northern Territory Government Death and\nInvalidity Scheme\nDivision 1 Preliminary\n45E Definitions ...................................................................................... 15\n45F Invalidity retirement ....................................................................... 18\nDivision 2 Establishment and membership of the\nNorthern Territory Government Death and\nInvalidity Scheme\n45G Establishment of the Scheme ........................................................ 19\n45H Membership of Scheme ................................................................. 19\nDivision 4 Entitlements\n45M Entitlement to benefits under the Scheme ..................................... 19\n45N NTGDIS benefit ............................................................................. 20\n45P Benefit payable on death ............................................................... 20\n45Q Benefit payable on invalidity retirement ......................................... 21\n45S Source of payment ........................................................................ 21\n\nSuperannuation Act 1986 iii\nPart 5 General matters for NTGPAS Scheme and\nNTGDI Scheme\nDivision 1 Information\n45T Information to be provided by Commissioner ................................ 22\nDivision 2 Benefits\n45V Discretionary benefits .................................................................... 22\n45W Assignment, etc. of benefit ............................................................ 22\n45X Payment without grant of probate etc. ........................................... 22\n45Y Payment where beneficiary incapable ........................................... 23\n45Z Unclaimed benefits ........................................................................ 23\nDivision 3 Actuarial review\n45ZA Actuarial review ............................................................................. 23\nDivision 4 Claims for benefits\n46 Claim for benefit under Scheme .................................................... 24\nPart 5A Review of decisions\n49A Definitions ...................................................................................... 25\n49B Reviewable decisions .................................................................... 25\n49C Application for review by Commissioner ........................................ 25\n49D Commissioner to review decision .................................................. 26\n49E Conduct and determination of review ............................................ 26\n49F Notice of decision on review .......................................................... 27\n49G Application for review by Tribunal .................................................. 27\n49H Tribunal has jurisdiction ................................................................. 27\nPart 5B General matters\n49J Information to be provided to Commissioner ................................. 27\n49K Misleading information ................................................................... 28\n49L Offence to disclose confidential information .................................. 29\n50 Approval for retirement for invalidity .............................................. 29\n50A Commissioner may charge fees .................................................... 30\n50B Power to recover money on behalf of the Territory ........................ 30\n51 Regulations.................................................................................... 30\n\nSuperannuation Act 1986 iv\nPart 6 Transitional matters for Superannuation\nLegislation Amendment Act 2010\nDivision 1 NTGDI Scheme\n52 Adjustment of NTGDI Scheme benefits for death or retirement\non or after 1 April 2010 .................................................................. 30\nDivision 2 Superannuation Trustee Board\n53 Object of this Division .................................................................... 31\n54 Definitions ...................................................................................... 31\n55 Members of old board to be first members of Trustee Board ........ 32\n56 Transfer of Fund and liabilities etc. ................................................ 32\n57 Effect on rights and remedies ........................................................ 33\n58 Completion of change of trusteeship ............................................. 33\n59 Exemption from taxes and charges ............................................... 33\n60 Continuation of ongoing matters .................................................... 34\nPart 7 Transitional matters for Superannuation\nAmendment Act 2012\n61 Definitions ...................................................................................... 34\n62 Membership of Trustee Board ....................................................... 35\n63 Continuation of all matters related to Trustee Board ..................... 37\nPart 8 Transitional matters for Superannuation\nLegislation Amendment and Repeal Act\n2014\nDivision 1 General\n64 Application of offences .................................................................. 37\nDivision 2 Allocated pensions\n65 Definitions ...................................................................................... 38\n66 Continued payment of existing allocated pensions ........................ 38\n67 Termination of allocated pensions ................................................. 38\n68 Transfer to successor fund ............................................................ 39\n69 Acquisition on just terms ................................................................ 39\nDivision 3 Claim times and review of decisions\n70 Definition........................................................................................ 40\n71 Time limit for claiming permanent invalidity benefit ....................... 40\n72 Part 5A – decisions about NTGPAS and NTGDI Schemes\nmade before commencement ........................................................ 40\n\nSuperannuation Act 1986 v\n73 Part 5A – decisions about LAMS Scheme made before\ncommencement ............................................................................. 41\n74 Part 5A – decisions about NTSS Scheme made before\ncommencement ............................................................................. 41\n75 Part 5A – decisions about PSB Scheme made before\ncommencement ............................................................................. 41\nPart 9 Transitional matters for Superannuation\nLegislation Amendment Act 2015\n77 Continuation of existing accounts for adherents ............................ 42\nPart 10 Transitional matters for Superannuation\nLegislation Amendment Act 2019\n78 Definitions ...................................................................................... 42\n79 Transfer of functions ...................................................................... 43\n80 Exemption from taxes and charges ............................................... 43\n81 Continuation of ongoing matters .................................................... 44\nSchedule\nENDNOTES\n\n\n\nNORTHERN TERRITORY OF AUSTRALIA\n____________________\nAs in force at 27 February 2026\n____________________\nSUPERANNUATION ACT 1986\nAn Act to provide for the administration of various superannuation\nschemes for certain public sector employees and other persons, and for\nrelated purposes\nPart 1 Preliminary\n1 Short title\nThis Act may be cited as the Superannuation Act 1986.\n2 Commencement\n(1) Sections 1 and 2 shall come into operation on the day on which the\nAdministrator's assent to this Act is declared.\n(2) The remaining provisions of this Act shall come into operation on a\ndate to be fixed by the Administrator by notice in the Gazette.\n3 Interpretation\n(1) In this Act:\naccumulation account means an account kept in the name of a\nmember or adherent of the NTGPAS Scheme in the successor fund\nmentioned in section 45DE or a complying superannuation fund\nstanding to the credit of the member or adherent.\nadherent, of the NTGPAS Scheme, means a person who is not an\neligible employee (and hence not a member of that Scheme) but in\nwhose name an account exists in the NTGPAS Scheme.\napproved means approved by the Commissioner.\nATO means the Commonwealth Commissioner of Taxation.\nCommissioner means the Commissioner of Superannuation\nappointed under section 4, and includes a person appointed under\nsection 5 to act as the Commissioner while the person is acting as\nthe Commissioner.\n\nPart 1 Preliminary\nSuperannuation Act 1986 2\ncomplying superannuation fund, see section 995-1(1) of the\nIncome Tax Assessment Act 1997 (Cth).\ndependant, see section 3AA.\neligible employee means a permanent employee employed in a\nfull time or part time capacity whose last period of continuous\nemployment as a permanent employee commenced before the\ncommencement of the Superannuation Amendment Act 2004, other\nthan:\n(a) an employee, or a member of a prescribed class of\nemployees, declared in writing for the purposes of this\nparagraph by the Commissioner; or\n(b) a subscriber to or a member of a superannuation scheme, not\nbeing:\n(i) the NTGPAS Scheme; or\n(ii) a superannuation scheme, or one of a class of\nsuperannuation schemes, declared in writing for the\npurposes of this subparagraph by the Commissioner; or\n(iii) a superannuation scheme where no benefits are directly\nor indirectly provided or contributed to by any employer;\nor\n(c) an employee who, under the Rules, ceases to be an eligible\nemployee as a result of electing to take a benefit while still a\npermanent employee; or\n(d) a person employed in or appointed to an office established by\nname by an Act (unless the office is declared in writing by the\nCommissioner not to be an office for the purposes of this\nparagraph), who is not:\n(i) a Chief Executive Officer or employee, as defined in the\nPublic Sector Employment and Management Act 1993;\nor\n(ii) an officer or employee of the Northern Territory\nTeaching Service; or\n(iii) a member of the Police Force.\nexempt public sector superannuation scheme, see section 10 of\nthe SIS Act.\n\nPart 1 Preliminary\nSuperannuation Act 1986 3\nLAMS Scheme means the scheme established under the\nLegislative Assembly Members' Pensions Act 1979.\nNTGDI Scheme means the Northern Territory Government Death\nand Invalidity Scheme.\nNTGPAS Scheme means the Northern Territory Government and\nPublic Authorities' Superannuation Scheme.\nNTG scheme means one of the following:\n(a) the NTGPAS Scheme;\n(b) the NTGDI Scheme;\n(c) the LAMS Scheme;\n(d) the NTSS Scheme;\n(e) any other superannuation scheme administered by the\nCommissioner with the approval of the Minister.\nNTSS Scheme means the Northern Territory Supplementary\nSuperannuation Scheme established by instrument made by the\nTreasurer and dated 4 January 1989.\npermanent employee means:\n(a) a person who is employed, whether or not on probation, as:\n(i) a Chief Executive Officer or employee, as defined in the\nPublic Sector Employment and Management Act 1993;\nor\n(ii) an officer or employee of the Northern Territory\nTeaching Service; or\n(iii) a member of the Police Force,\notherwise than on a tenure expressed to be for a period of\nless than 6 months; or\n(b) a person (other than a person described in paragraph (a) of\nthis definition) who is employed on a contract of service by the\nTerritory or by a public authority, not being a contract of\nservice that is expressed to be for a term of less than\n6 months, whether the terms and conditions of the person's\nemployment are set out in the contract or fixed by or under an\nAct; or\n\nPart 1 Preliminary\nSuperannuation Act 1986 4\n(c) in relation to so much of the period of the person's\nemployment as is continuous employment by the Territory or a\npublic authority after the expiration of the period of 6 months\nof such continuous employment, a person:\n(i) described in paragraph (a) of this definition; or\n(ii) employed on a contract of service by the Territory or by\na public authority,\nwhose tenure is expressed to be for a period of less than\n6 months but who is employed for a continuous period of not\nless than 6 months by the Territory or a public authority.\npublic authority means:\n(a) an Agency (whether its nomination in an Administrative\nArrangements Order is as an Agency for the purposes of the\nPublic Sector Employment and Management Act 1993, the\nFinancial Management Act 1995 or both); or\n(b) an authority or body classified by the regulations as a public\nauthority.\nreviewable decision, for Part 5A, see section 49B.\nRules means the Northern Territory Government and Public\nAuthorities' Superannuation Scheme Rules 1986.\nScheme means (according to context):\n(a) the NTGPAS Scheme; or\n(b) the NTGDI Scheme.\nSIS Act means the Superannuation Industry (Supervision) Act 1993\n(Cth).\nspouse includes a de facto partner.\nsuperannuation contributions surcharge means the\nsuperannuation contributions surcharge imposed under the\nSurcharge Act.\nSurcharge Act means the Superannuation Contributions Tax\nImposition Act 1997 of the Commonwealth and includes regulations\nunder that Act.\n\nPart 1 Preliminary\nSuperannuation Act 1986 5\nSurcharge Collection Act means the Superannuation\nContributions Tax (Assessment and Collection) Act 1997 of the\nCommonwealth and includes regulations under that Act.\nTribunal, for Part 5A, see section 49A.\n(2) If in the definition of eligible employee in subsection (1) reference\nis made to an employee or class of employees, a superannuation\nscheme or an office declared in writing by the Commissioner, that\nemployee or class of employees, scheme or office may be so\ndeclared by the Commissioner:\n(a) in the case of the declaration of an employee – by notice in\nwriting to the employee; and\n(b) in any other case – by Gazette notice.\n(3) A declaration under subsection (2) takes effect or is taken to have\neffect, as the case may be, on and from the date specified in the\nrelevant notice.\nNote for section 3\nThe Interpretation Act 1978 contains definitions and other provisions that may be\nrelevant to this Act.\n3AA Meaning of dependant\n(1) In this Act:\ndependant, in relation to a person, includes the following:\n(a) a spouse of the person;\n(b) a child of the person;\n(c) a person with whom the person has, in the Commissioner's\nopinion, an interdependency relationship (as defined in\nsection 10A of the SIS Act).\n(2) A reference in this Act to a dependant of a person who is dead, is a\nreference to a person who was a dependant of the person\nimmediately before his or her death.\n3A Schemes to be administered in accordance with agreements\nwith the Commonwealth\nThe NTGPAS Scheme and the NTGDI Scheme are to be\nadministered in accordance with a written agreement entered into\nby the Territory and the Commonwealth relating to exempt public\nsector superannuation schemes.\n\nPart 2 Administration\nDivision 1 Commissioner of Superannuation\nSuperannuation Act 1986 6\n3B Application of Criminal Code\nPart IIAA of the Criminal Code applies to an offence against this\nAct.\nNote for section 3B\nPart IIAA of the Criminal Code states the general principles of criminal\nresponsibility, establishes general defences, and deals with burden of proof. It\nalso defines, or elaborates on, certain concepts commonly used in the creation of\noffences.\nPart 2 Administration\nDivision 1 Commissioner of Superannuation\n4 Commissioner\nThere shall be a Commissioner of Superannuation who shall be\nappointed by the Administrator.\n5 Acting appointment\nThe Minister may appoint a person to act from time to time as the\nCommissioner during the absence from duty or from the Territory of\nthe Commissioner or a vacancy in the office of Commissioner.\n6 Functions and powers of Commissioner\n(1) The functions of the Commissioner are:\n(a) to administer the NTG Schemes; and\n(b) with the approval of the Minister, to administer any other\nsuperannuation scheme; and\n(c) any other functions imposed by or under this or any other Act.\n(2) The Commissioner has the powers necessary to perform the\nCommissioner's functions.\n7 Delegation\nThe Commissioner may delegate any of the Commissioner's\npowers and functions under this Act to a person.\n\nPart 3 Northern Territory Government and Public Authorities' Superannuation\nScheme\nDivision 1 The Scheme\nSuperannuation Act 1986 7\nPart 3 Northern Territory Government and Public\nAuthorities' Superannuation Scheme\nDivision 1 The Scheme\n25A References to the Scheme\nIn this Part, references to the Scheme are references to the\nNTGPAS Scheme.\n26 Membership\n(1) All eligible employees are members of the Scheme.\n(2) An eligible employee must pay to the employee's accumulation\naccount the contributions required by the Rules.\n(3) An eligible employee, former eligible employee or a dependant of\nan eligible employee or former eligible employee shall be entitled to\nreceive benefits under the Scheme in accordance with this Part and\nthe Rules.\n28A Surcharge debt accounts\n(1) The Commissioner must establish and maintain for the purposes of\nsection 16 of the Surcharge Collection Act a surcharge debt\naccount for each eligible employee or former eligible employee in\nrelation to whom superannuation contributions surcharge is paid or\npayable by the Commissioner.\n(2) The Commissioner must debit to the surcharge debt account of an\neligible employee or former eligible employee:\n(a) superannuation contributions surcharge paid or payable by the\nCommissioner in respect of the employee; and\n(b) interest paid or payable under the Surcharge Collection Act on\nthe amount by which the account is in debit.\n(3) The Commissioner must credit to the surcharge debt account of an\neligible employee or former eligible employee an amount paid\nunder section 28B by the employee.\n\nPart 3 Northern Territory Government and Public Authorities' Superannuation\nScheme\nDivision 1 The Scheme\nSuperannuation Act 1986 8\n28B Advance payments to reduce superannuation contributions\nsurcharge\n(1) An eligible employee or former eligible employee may, on lodging\nan approved election form with the Commissioner, pay an amount\nto the Central Holding Authority for the purpose of reducing the\namount by which his or her surcharge debt account is in debit.\n(2) A payment under this section may be made on a periodic or single\npayment basis.\n(3) An election form lodged under subsection (2) is to specify the\namount to be paid and the manner of payment.\n(4) An eligible employee or former eligible employee may, on lodging\nan approved election form with the Commissioner:\n(a) vary in accordance with the form the amount or manner of\npayment of periodic payments; or\n(b) revoke an election under this section.\n29 Payment of employer-financed benefits\nAll employer-financed benefits payable under the Scheme are to be\npaid from the Central Holding Authority, which is appropriated to the\nextent necessary to make those payments.\n30 Commissioner may recover employer-financed benefits on\nbehalf of Territory\n(1) Subject to subsections (2) and (3), if an employer-financed benefit\nis payable in respect of a person who is or was an eligible\nemployee of a public authority, the public authority must pay the\nCentral Holding Authority the amount of the benefit, less any\namount specified by the Minister.\n(2) The Minister may require a public authority to enter into an\narrangement with the Territory to make regular instalment\npayments to the Central Holding Authority, in lieu of a single\npayment under subsection (1), if the Minister is satisfied that the\narrangement has a fair basis for the payments.\n(2A) A public authority may use any moneys under its control to pay\namounts under subsection (1) or (2).\n\nPart 3 Northern Territory Government and Public Authorities' Superannuation\nScheme\nDivision 2 Administration of Scheme\nSuperannuation Act 1986 9\n(3) The Minister may, by notice in writing to the authority, exempt a\npublic authority from its obligation to make a payment under\nsubsection (1) and the authority, accordingly, shall not be required\nto make that payment.\n37 Rules\n(1) The Rules set out in the Schedule are, until amended in\naccordance with this section, the Scheme Rules.\n(2) The Minister may, by notice in the Gazette, make rules not\ninconsistent with this Act, the Regulations or an agreement,\napproved by the Minister, with the administrators, trustees or\ncontrolling body of another superannuation scheme, amending the\nRules.\n(4) Sections 63A to 63C of the Interpretation Act 1978 apply to and in\nrelation to rules made under subsection (2) as if they were rules\nforwarded to the Minister, on the date on which they were made, by\nsome other person with a power under this Act to make them.\n(6) For section 57A of the Interpretation Act 1978, the Rules are a\nstatutory instrument under an Act.\nDivision 2 Administration of Scheme\n38 Discontinuance of Fund\nThe Northern Territory Government and Public Authorities\nEmployees' Superannuation Fund is discontinued.\n39 Recovery of money owing by employees\n(1) The Commissioner may recover money owing to an accumulation\naccount by an eligible employee or other person.\n(2) The amount may be recovered as if it were a debt due and payable\nto the Territory, except in the case of unpaid contributions.\n(3) In the case of an eligible employee, the amount may be recovered:\n(a) by deduction from the employee's salary in accordance with\nsubsection (4); and\n(b) by such instalments, and at such times, as the Commissioner\ndetermines as if the amount were public moneys within the\nmeaning of the Financial Management Act 1995; and\n\nPart 3 Northern Territory Government and Public Authorities' Superannuation\nScheme\nDivision 4 Splitting of superannuation under Family Law Act\nSuperannuation Act 1986 10\n(c) in accordance with the Treasurer's directions under section 38\nof that Act.\n(4) An employer must, at the request in writing of the Commissioner:\n(a) make deductions from an eligible employee's salary under\nsubsection (3)(a); and\n(b) pay the amount of the deductions to the employee's\naccumulation account.\n(5) An amount deducted and paid under subsection (4) is taken to have\nbeen paid to the accumulation account by the eligible employee\nfrom whose salary the deduction was made.\n(6) Any other amount recovered under this section from a person is to\nbe paid to the person's accumulation account.\n40 Annual report\n(1) The Commissioner must prepare, for the Minister, an annual report\non the operation and management of each NTG Scheme during the\nfinancial year.\n(2) The annual report must be given to the Minister within 6 months\nafter the end of the financial year or within such other period as\ndetermined by the Minister.\n(3) The Minister must table the report in the Legislative Assembly\nwithin 6 sitting days after the Minister receives it.\nDivision 4 Splitting of superannuation under Family Law Act\n45B Definitions\nIn this Division:\nFamily Law Act means the Family Law Act 1975 of the\nCommonwealth and includes regulations made under that Act.\nmember spouse, in relation to a superannuation interest, means\nthe person who is the member spouse in relation to that interest\nunder Part VIIIB of the Family Law Act.\nnon-member spouse, in relation to a superannuation interest,\nmeans the person who is the non-member spouse in relation to that\ninterest under Part VIIIB of the Family Law Act.\n\nPart 3 Northern Territory Government and Public Authorities' Superannuation\nScheme\nDivision 4 Splitting of superannuation under Family Law Act\nSuperannuation Act 1986 11\nsplitting instrument means a superannuation agreement, a flag\nlifting agreement that provides for a payment split, or a splitting\norder, each within the meaning of Part VIIIB of the Family Law Act.\nsuperannuation interest means an interest that a person has\nunder this Act.\n45C Scheme to comply with Family Law Act provisions in relation\nto superannuation\n(1) This section applies despite any other provision of this Act.\n(2) This Act is to be administered in accordance with the provisions of\nthe Family Law Act relating to superannuation.\n(3) Subject to the provisions of the Family Law Act relating to\nsuperannuation, this Act is to be administered in relation to a\nperson in accordance with the provisions of a splitting instrument, if\nany, that applies in relation to the person.\n(4) The Commissioner may prepare written administrative instructions\nthat are necessary or convenient to give effect to:\n(a) the provisions of the Family Law Act relating to\nsuperannuation; and\n(b) splitting instruments; and\n(c) Acts of the Commonwealth relating to superannuation and\nregulations under those Acts.\n(5) Without limiting the generality of subsection (4), administrative\ninstructions for the purposes of that subsection may include, but are\nnot limited to, the following:\n(a) the methods of calculating and paying a superannuation\ninterest to member spouses and non-member spouses,\nincluding calculations that may reduce the superannuation\ninterest of a member spouse;\n(b) the establishing of interests and accounts for non-member\nspouses under section 45D.\n(6) An administrative instruction prepared under subsection (4) takes\neffect on the date specified in the instruction.\n\nPart 3 Northern Territory Government and Public Authorities' Superannuation\nScheme\nDivision 5 Release of amounts to pay tax debts\nSuperannuation Act 1986 12\n(7) If a provision of this Act or the administrative instructions made\nunder this section is inconsistent with:\n(a) a provision of the Family Law Act relating to superannuation;\nor\n(b) a splitting instrument,\nthe provision of this Act or the administrative instructions is taken to\nhave been complied with if the provision of the Family Law Act or a\nsplitting instrument, as the case may be, has been complied with.\n(8) If a provision of the Rules is inconsistent with a provision of the\nadministrative instructions prepared under this section, the\nprovision of the administrative instructions prevails to the extent of\nthe inconsistency.\n45D Accounts for non-member spouses\n(1) The Commissioner may, on request, establish a separate account\nin the accounts of the Scheme to administer an amount to which a\nperson is entitled as a non-member spouse under this Act.\n(2) An account established under subsection (1) is subject to the\nRules.\nDivision 5 Release of amounts to pay tax debts\n45DA Definitions\nIn this Division:\naccount holder means an eligible employee or adherent.\nrelease amount, see section 45DC.\nrelease authority means an authorisation:\n(a) issued under provisions of a Commonwealth Act that are\nprescribed by regulation for this definition; and\n(b) authorising the Commissioner to release an amount from an\naccount holder's entitlements under the Scheme.\n45DB Release of amount on issue of release authority by ATO\n(1) This section applies if:\n(a) the ATO issues a release authority for an account holder; and\n\nPart 3 Northern Territory Government and Public Authorities' Superannuation\nScheme\nDivision 6 Transfer of benefits\nSuperannuation Act 1986 13\n(b) the release authority is given to the Commissioner in\naccordance with the relevant Commonwealth Act and the\nRules.\n(2) On receipt of the release authority, the Commissioner may pay the\nrelease amount:\n(a) to the ATO; or\n(b) if the relevant Commonwealth Act permits and the account\nholder so requests – to the account holder.\n45DC Release amount\nThe release amount is the least of the following:\n(a) the amount authorised by the release authority to be paid;\n(b) the amount the account holder or ATO requests to be paid;\n(c) if the account holder is entitled to immediate payment of a\nbenefit under the Scheme – the amount of the benefit.\n45DD Effect of releasing benefit\nIf the Commissioner pays an amount to the ATO or an account\nholder under section 45DB(2) and the account holder is entitled to\nimmediate payment of a benefit under the Scheme, the amount of\nthe benefit is reduced by the amount paid under section 45DB(2).\nDivision 6 Transfer of benefits\n45DE Transfer to successor fund\n(1) The Commissioner may transfer the benefits of members and\nadherents to a superannuation fund that is a successor fund for\nmembers and adherents.\n(2) A superannuation fund is a successor fund for members and\nadherents if the Trustee Board and Commissioner:\n(a) are satisfied that the fund confers on a member of that fund\nrights in respect of benefits equivalent to those that the\nmember and adherent have under the Scheme; and\n(b) have agreed with the trustee of the fund that those equivalent\nrights will be conferred on members and adherents if their\nbenefits are transferred to the fund.\n\nPart 3 Northern Territory Government and Public Authorities' Superannuation\nScheme\nDivision 6 Transfer of benefits\nSuperannuation Act 1986 14\n(3) The Commissioner may transfer the benefits of members and\nadherents to a successor fund without their consent.\n(4) However, if the successor fund is a registrable superannuation\nentity that is a regulated superannuation fund or an approved\ndeposit fund, the Commissioner must not transfer a benefit unless\nthe successor fund is registered under Part 2B of the SIS Act.\n(5) In this section:\napproved deposit fund, see section 10(1) of the SIS Act.\nbenefit, in relation to a member or adherent, means the balance of\nthe member's or adherent's accumulation account prior to the\ntransfer to a successor fund.\nregistrable superannuation entity, see section 10(1) of the SIS\nAct.\nregulated superannuation fund, see section 10(1) of the SIS Act.\n45DF Payment to eligible rollover fund\n(1) The Commissioner may pay the benefits of adherents to an eligible\nrollover fund if:\n(a) the Commissioner would be entitled to do so under\nsection 243 of the SIS Act, assuming that the Scheme is a\nsuperannuation fund to which that section applies; and\n(b) the Commissioner has approved the eligible rollover fund as\none to which benefits may be paid under this section.\n(2) Section 243 of the SIS Act applies in relation to the payment, with\nthe necessary changes.\n(3) In this section:\nbenefit, in relation to an adherent, means the adherent's interest in\nthe Scheme.\neligible rollover fund, see section 10(1) of the SIS Act.\n\nPart 4 Northern Territory Government Death and Invalidity Scheme\nDivision 1 Preliminary\nSuperannuation Act 1986 15\n45DG Acquisition on just terms\nIf the operation of this Division would, apart from this section, result\nin an acquisition of property from a person otherwise than on just\nterms:\n(a) the person is entitled to receive from the Territory the\ncompensation necessary to ensure the acquisition is on just\nterms; and\n(b) a court of competent jurisdiction may decide the amount of\ncompensation or make the orders it considers necessary to\nensure the acquisition is on just terms.\nPart 4 Northern Territory Government Death and\nInvalidity Scheme\nDivision 1 Preliminary\n45E Definitions\n(1) In this Part:\napproved allowances means allowances or entitlements that are,\nby determination of the Commissioner under subsection (2), to be\ntaken into account in determining the member's benefit salary.\nbenefit salary means:\n(a) for a member employed under an Executive Contract of\nEmployment:\n(i) in the case of a member employed on a full-time basis –\nthe member's notional salary (as defined in the contract)\nas at the member's exit date or such other amount as\nmay be determined by the Commissioner; or\n(ii) in the case of a member employed on a part-time\nbasis – the full-time equivalent of the member's notional\nsalary (as defined in the contract) as at the member's\nexit date or such other amount as may be determined by\nthe Commissioner; or\n(b) for a member employed in the Police Force (other than a\npolice auxiliary or a Police Public Safety officer appointed\nunder section 19 of the Police Administration Act 1978 or a\nperson employed under an Executive Contract of\nEmployment) – an amount calculated as follows:\n\nPart 4 Northern Territory Government Death and Invalidity Scheme\nDivision 1 Preliminary\nSuperannuation Act 1986 16\nBS = 1.3S + A\nwhere:\nBS is the amount to be ascertained; and\nS is:\n(i) for a member employed on a full-time basis immediately\nbefore the member's exit date, the member's salary\n(exclusive of approved allowances) as at the member's\nexit date as certified by the member's employer and\naccepted by the Commissioner; or\n(ii) for a member employed on a part-time basis\nimmediately before the member's exit date – the full-time\nequivalent of the member's salary (exclusive of\napproved allowances) as at the member's exit date as\ncertified by the member's employer and accepted by the\nCommissioner; and\nA is the amount of the member's approved allowances\nimmediately before the member's exit date as certified by the\nmember's employer and accepted by the Commissioner; or\n(c) for any other employee member – the member's actual salary,\nor in the case of a part-time employee, the full-time equivalent\nof the member's salary, as at the member's exit date, as\ncertified by the member's employer and accepted by the\nCommissioner; or\n(d) for a parliamentary member – the member's basic salary as a\nMember of the Legislative Assembly as at the member's exit\ndate plus any additional salary to which the member was then\nentitled for a ministerial or parliamentary office as certified by\nthe Clerk of the Legislative Assembly and accepted by the\nCommissioner.\nemployee member means a member who is a permanent\nemployee.\nemployment means:\n(a) service as a permanent employee under a contract of service\nor in a statutory or other public office; or\n(b) service as a Member of the Legislative Assembly.\nexit date means the date on which a person ceases to be a\nmember of the Scheme.\n\nPart 4 Northern Territory Government Death and Invalidity Scheme\nDivision 1 Preliminary\nSuperannuation Act 1986 17\ninvalidity retirement means retirement on the ground of invalidity\n(see section 45F).\ninvalidity retirement benefit, see section 45Q.\nmember means a member of the Scheme.\nnominal retirement age, for a member, means the age of\n65 years, or if retirement is compulsory at a younger age, the age at\nwhich retirement becomes compulsory.\nNTGDIS benefit, see section 45N.\nparliamentary member means a member who is a Member of the\nLegislative Assembly.\npart-time member means a member who is, immediately before\nthe member's exit date, in part-time employment.\npart-time ratio, for a part-time member, means the quotient\nobtained:\n(a) by dividing the member's actual hours of work immediately\nbefore the member's exit date by the number of hours of work\nthat would constitute full-time employment; or\n(b) on some other basis (which may involve estimation or\nsupposition) the Commissioner considers fair to the member\nin the circumstances.\nsalary includes approved allowances.\nScheme means the NTGDI Scheme.\nworkers' compensation agreement means an agreement under\nwhich:\n(a) an amount is payable instead of periodic payments under\nworkers' compensation legislation; and\n(b) there is no exclusion or limitation of the application of, or the\nrights or entitlements of a person under, that legislation; and\n(c) the amount is repayable if those rights or entitlements are\npursued.\n\nPart 4 Northern Territory Government Death and Invalidity Scheme\nDivision 1 Preliminary\nSuperannuation Act 1986 18\n(2) The Commissioner may determine, in relation to a particular class\nof members, that allowances of a particular kind are to be taken into\naccount, in a particular way, for calculating the benefit salary of a\nmember of the relevant class.\nExamples\n1 The Commissioner might determine that allowances of a particular kind are to\nbe taken into account as if they formed part of the salary of members of a\nparticular class.\n2 The Commissioner might determine for members employed in the Police\nForce (other than a police auxiliary or person employed under an Executive\nContract of Employment) that an allowance of a particular kind is to be taken\ninto account for the purposes of the relevant formula in the definition of\nbenefit salary.\n45F Invalidity retirement\n(1) A member of the Scheme retires from employment on the ground of\ninvalidity if, and only if:\n(a) the member is involuntarily retired from employment with the\nCommissioner's approval under section 50; or\n(b) the member resigns or retires from employment (voluntarily or\ninvoluntarily) and the Commissioner approves the payment of\nan invalidity retirement benefit; or\n(c) the member's employment terminates or is terminated and the\nCommissioner approves the payment of an invalidity\nretirement benefit.\n(2) The Commissioner may only give an approval under subsection (1)\nif the Commissioner makes an assessment, after considering\nmedical and other relevant evidence, that the member has (or had)\nbecome, by the date of resignation, retirement or termination of\nemployment, physically or mentally so incapacitated that the\nmember is (or was) unfit for any available employment (on a\nfull-time or part-time basis) for which the member is reasonably\nqualified by education, training or experience.\n(3) In considering whether suitable employment is available to a\nmember, the Commissioner will have regard only to employment\navailable from employers whose employees are covered by the\nScheme.\n\nPart 4 Northern Territory Government Death and Invalidity Scheme\nDivision 4 Entitlements\nSuperannuation Act 1986 19\nDivision 2 Establishment and membership of the Northern\nTerritory Government Death and Invalidity Scheme\n45G Establishment of the Scheme\nThe Northern Territory Government Death and Invalidity Scheme is\nestablished.\n45H Membership of Scheme\n(1) A person is a member of the Scheme if both of the following\nconditions are satisfied:\n(a) the person:\n(i) is a permanent employee employed in a full-time or\npart-time capacity under the Public Sector Employment\nand Management Act 1993 or as a member of the Police\nForce; or\n(ii) is employed in the public sector under an Executive\nContract of Employment;\n(b) the person is not an eligible employee (and hence is not a\nmember of the NTGPAS Scheme).\nNote for section 45H(1)\nThis means that a permanent employee's last period of continuous employment\nmust have commenced after 9 August 1999.\n(2) Members of the Legislative Assembly elected for the first time at the\ngeneral election held on 18 June 2005 or a later general election or\nby-election are also members of the Scheme.\n(3) A permanent employee who was a member of the NTGPAS\nScheme and, under the Rules, ceases to be an eligible employee\nas a result of electing to take a benefit from that Scheme, becomes\na member of the NTGDI Scheme on ceasing to be an eligible\nemployee.\nDivision 4 Entitlements\n45M Entitlement to benefits under the Scheme\nA benefit is payable under the Scheme if:\n(a) a member dies leaving a dependant or dependants who\nsurvive the member; or\n(b) a member retires from employment on the ground of invalidity.\n\nPart 4 Northern Territory Government Death and Invalidity Scheme\nDivision 4 Entitlements\nSuperannuation Act 1986 20\n45N NTGDIS benefit\n(1) The NTGDIS benefit is calculated in accordance with the following\nformula:\nB = 17.5% x S x Y x P\nwhere:\nB is the amount of the benefit.\nS is the member's benefit salary.\nY is a multiplier based on the member's age, as at the member's\nexit date, in accordance with subsection (2).\nP is, for a part-time member, the member's part-time ratio and, for\nany other member, 1.\n(2) The age-based multiplier is determined as follows:\n(a) if the member is, on the exit date, 60 years of age or above –\nthe multiplier is zero;\n(b) if the member is, on the exit date, 55 years of age or above\nbut less than 60 years of age – the multiplier is the number of\nyears between the member's age at the exit date and 60 years\n(expressing a part of a year as a decimal fraction);\n(c) if the member is, on the exit date, 50 years of age or above\nbut less than 55 years – the multiplier is the number of years\nbetween the member's age at the exit date and the member's\nnominal retirement age less the number of years between the\nexit date and the date on which the member attained 50 years\nof age (expressing a part of a year as a decimal fraction);\n(d) if the member is, on the exit date, less than 50 years of age –\nthe multiplier is the number of years between the member's\nage on the exit date and the member's nominal retirement age\n(expressing a part of a year as a decimal fraction).\n45P Benefit payable on death\n(1) If a member dies leaving a dependant or dependants, the NTGDIS\nbenefit is payable to the estate of the deceased member.\n(2) However, if a benefit (a workers' compensation benefit) is\npayable in respect of the member's death to a dependant or\ndependants of the deceased member under workers' compensation\nlegislation or a workers' compensation agreement, the NTGDIS\n\nPart 4 Northern Territory Government Death and Invalidity Scheme\nDivision 4 Entitlements\nSuperannuation Act 1986 21\nbenefit is to be reduced by the amount of the workers'\ncompensation benefit.\n(3) If a workers' compensation benefit consists of periodic payments,\nthe amount of the benefit is taken to be the notional redemption\nvalue (as determined by an approved actuary) of the periodic\npayments.\n45Q Benefit payable on invalidity retirement\n(1) If a member is entitled to a benefit on invalidity retirement, the\nNTGDIS benefit is payable to the member.\n(2) However, if a benefit (a workers' compensation benefit) is\npayable to the member under workers' compensation legislation or\na workers' compensation agreement, the NTGDIS benefit is to be\nreduced by the amount of the worker's compensation benefit.\n(3) If a workers' compensation benefit consists of periodic payments,\nthe amount of the benefit is taken to be the notional redemption\nvalue (as determined by an approved actuary) of the periodic\npayments.\n45S Source of payment\n(1) The benefits payable under the Scheme to, or in relation to, a\nmember or former member are to be paid out of the Territory's\npublic account (which is appropriated to the necessary extent).\n(2) A public authority by which a member was employed for the whole,\nor any part, of the period of the member's membership of the\nScheme is liable to reimburse the Territory for a fair proportion (to\nbe determined by the Minister) of the amount paid from the public\naccount to, or in relation to, the member or former member.\n(3) A public authority must, if the Minister requires:\n(a) enter into an arrangement with the Territory for contributing,\non a basis the Minister considers fair to the Territory, to the\ncost of paying benefits under the Scheme to, or in relation to,\nemployees or former employees of the public authority; and\n(b) make payments to the Territory in accordance with the\narrangement.\n(4) The Minister may exempt a public authority from a liability under\nsubsection (2).\n\nPart 5 General matters for NTGPAS Scheme and NTGDI Scheme\nDivision 2 Benefits\nSuperannuation Act 1986 22\nPart 5 General matters for NTGPAS Scheme and\nNTGDI Scheme\nDivision 1 Information\n45T Information to be provided by Commissioner\n(1) A member or former member of either Scheme may ask the\nCommissioner for information about actual or prospective\nentitlements under the Scheme and for information relevant to the\ncalculation of those entitlements.\nExample for subsection (1)\nA member of the NTGPAS Scheme might ask for a statement of the number of\nannual benefit points to which the member is entitled.\n(2) The Commissioner must, as soon as practicable after receiving a\nrequest under subsection (1), supply the information requested.\nDivision 2 Benefits\n45V Discretionary benefits\nThe Commissioner may, with the written approval of the Minister,\napprove a payment of a benefit for which no provision is made, or in\naddition to a benefit for which provision is made, in either Scheme.\n45W Assignment, etc. of benefit\n(1) A purported assignment of, or purported charge over, a benefit\npayable under either Scheme is void.\n(2) Where, but for this subsection, a benefit would pass by operation of\nlaw to a person other than a person to whom the benefit is payable\nunder the Scheme, the benefit does not pass.\n45X Payment without grant of probate etc.\n(1) If a benefit is payable under either Scheme on death, and the\nbenefit would, but for this section, be payable to the estate of the\ndeceased, the Commissioner may, without production of probate of\nthe will or letters of administration of the estate of the deceased,\npay the benefit for one or more of the following purposes:\n(a) towards the expenses of the deceased's funeral;\n(b) to a dependant or dependants of the deceased;\n\nPart 5 General matters for NTGPAS Scheme and NTGDI Scheme\nDivision 3 Actuarial review\nSuperannuation Act 1986 23\n(c) if the deceased left no dependant, but the Commissioner is\nsatisfied that the deceased intended to benefit some other\nperson – to the other person.\n(2) The amount the Commissioner may pay under subsection (1) is\nsubject to a limit of $30 000 or, if a higher limit is fixed by regulation,\nthe higher limit.\n(2A) The Commissioner may make a payment in excess of the limit\napplying under subsection (2) if the payment is made to a\ndependant who, in the Commissioner's opinion, requires the\npayment to alleviate financial hardship.\n(3) The receipt in writing of a person to whom a payment is made\nunder subsection (1) discharges the Commissioner from further\nliability for the portion of the benefit to which the payment relates.\n(4) If a benefit is payable to the estate of a deceased person, the\nCommissioner may instead of paying the benefit to the legal\npersonal representative of the deceased, pay the benefit to the\nPublic Trustee.\n(5) The Public Trustee's receipt for the payment discharges the\nCommissioner from further liability in respect of the benefit or the\nportion of the benefit that the payment represents.\n45Y Payment where beneficiary incapable\n(1) If a person to whom a benefit under either Scheme is payable is, in\nthe opinion of the Commissioner, incapable of administering the\nperson's own affairs because of illness or imprisonment or for any\nother reason, the Commissioner may pay the benefit to the Public\nTrustee.\n(2) A payment made under subsection (1) is taken to have been made\nto the person entitled to the benefit.\n45Z Unclaimed benefits\nIf a benefit is not claimed within 6 years after it became payable,\nthe Commissioner may pay the benefit to the credit of the Territory's\npublic account.\nDivision 3 Actuarial review\n45ZA Actuarial review\n(1) The Commissioner must have an actuarial review of both Schemes\ncarried out as at 30 June 2010 or an earlier date directed by the\nMinister.\n\nPart 5 General matters for NTGPAS Scheme and NTGDI Scheme\nDivision 4 Claims for benefits\nSuperannuation Act 1986 24\n(2) A further actuarial review is to be carried out at an interval of\n3 years from the previous one or, if the Minister directs an earlier\nreview, as directed by the Minister.\n(3) The Commissioner may engage an actuary to carry out a review.\n(4) The cost of engaging an actuary for the purposes of this section\nand the costs of the review are to be met by the Territory.\nDivision 4 Claims for benefits\n46 Claim for benefit under Scheme\n(1) A person entitled, or claiming to be entitled, to a benefit under either\nScheme may apply to the Commissioner, in the approved manner\nand form, for the payment of that benefit.\n(2) A person who could be affected by a decision or an action that the\nCommissioner is authorised or required to make or take under this\nAct may apply to the Commissioner, in the approved form, for the\nCommissioner to make the relevant decision or to take the relevant\naction.\n(2A) If the applicant claims to be entitled to a benefit because of having\nretired from employment on the ground of invalidity, the application\nmust be made within 2 years after the applicant ceased\nemployment.\n(3) The Commissioner must make a decision on an application as soon\nas practicable after receiving it.\n(3A) On making a decision, the Commissioner must give the applicant a\nwritten notice setting out:\n(a) the Commissioner's decision; and\n(b) either:\n(i) the Commissioner's reasons for the decision; or\n(ii) that the applicant has a right to request written reasons\nunder subsection (4); and\n(c) that the applicant has a right under Part 5A to have the\ndecision reviewed.\n(4) An applicant may, in writing, require the Commissioner to give his\nor her reasons in writing for his or her decision on the application\nand the Commissioner shall give his or her reasons accordingly.\n\nPart 5A Review of decisions\nSuperannuation Act 1986 25\nPart 5A Review of decisions\n49A Definitions\nIn this Part:\nreviewable decision, see section 49B.\nTribunal means the Civil and Administrative Tribunal.\n49B Reviewable decisions\n(1) A reviewable decision is any decision made by the Commissioner,\nin relation to a particular person, about the operation or\nmanagement of:\n(a) the NTGPAS Scheme; or\n(b) the NTGDI Scheme; or\n(c) the NTSS Scheme; or\n(d) the LAMS Scheme; or\n(e) any superannuation scheme in relation to which the\nCommissioner exercises powers or performs functions.\n(2) For subsection (1), a decision is taken to be made if the\nCommissioner:\n(a) makes, or fails to make, a decision; or\n(b) engages in any conduct, or fails to engage in any conduct, in\nrelation to making a decision; or\n(c) makes no decision within any period required under this Act\nfor making the decision; or\n(d) makes no decision within a reasonable period after any\nobligation to make the decision arose.\n(3) To avoid doubt, a decision in relation to the operation or\nmanagement of a scheme or fund as a whole is not a reviewable\ndecision.\n49C Application for review by Commissioner\n(1) A person, or the executor or administrator of a person's estate, who\nis aggrieved by a reviewable decision made in relation to the\nperson, may apply to the Commissioner for review of the decision.\n\nPart 5A Review of decisions\nSuperannuation Act 1986 26\n(2) The application must:\n(a) be made:\n(i) in the approved form or, if no form is approved, in\nwriting; and\n(ii) within the time prescribed by regulation; and\n(b) state the grounds on which it is made and the facts relied on\nto establish the grounds; and\n(c) be accompanied by the fee prescribed by regulation (if any).\n49D Commissioner to review decision\n(1) On receipt of an application, the Commissioner must review the\nreviewable decision.\n(2) However, the Commissioner may decline to review the decision if\nsatisfied the application is frivolous or vexatious.\n49E Conduct and determination of review\n(1) In reviewing a reviewable decision, the Commissioner:\n(a) may decide the procedures of the review; and\n(b) must comply with the rules of natural justice.\n(2) To decide the review, the Commissioner must:\n(a) affirm the reviewable decision; or\n(b) vary the reviewable decision; or\n(c) set aside the reviewable decision and substitute a new\ndecision.\n(3) The Commissioner must decide the review:\n(a) if the reviewable decision relates to a death benefit – within\n30 days after the application is made; or\n(b) otherwise – within 90 days after the application is made.\n\nPart 5B General matters\nSuperannuation Act 1986 27\n49F Notice of decision on review\nOn deciding the review, the Commissioner must give the applicant\na written notice setting out:\n(a) the Commissioner's decision on the review; and\n(b) the reasons for the decision; and\n(c) that the person has a right to have the decision reviewed by\nthe Tribunal.\n49G Application for review by Tribunal\n(1) An applicant under section 49C who is aggrieved by the\nCommissioner's decision under section 49E, may apply to the\nTribunal for review of that decision.\n(2) The application must be made:\n(a) within the time prescribed by regulation; and\n(b) in accordance with the Northern Territory Civil and\nAdministrative Tribunal Act 2014.\n49H Tribunal has jurisdiction\nThe Tribunal has jurisdiction to deal with matters under this Part.\nPart 5B General matters\n49J Information to be provided to Commissioner\n(1) The Commissioner may, for the purposes of the operation or\nmanagement of an NTG Scheme, require a person to do either or\nboth of the following:\n(a) answer questions or give information to the Commissioner;\n(b) produce documents or other information to the Commissioner.\n(2) A person commits an offence if the person:\n(a) is given a requirement under subsection (1); and\n(b) engages in conduct that results in a failure to comply with the\nrequirement.\nMaximum penalty: 100 penalty units.\n\nPart 5B General matters\nSuperannuation Act 1986 28\n(3) It is a defence to a prosecution for an offence against\nsubsection (2) if the person establishes a reasonable excuse.\n49K Misleading information\n(1) A person commits an offence if the person:\n(a) gives information to the Commissioner; and\n(b) knows the information is misleading; and\n(c) knows the Commissioner is acting in an official capacity.\nMaximum penalty: 100 penalty units.\n(2) A person commits an offence if the person:\n(a) gives a document to the Commissioner; and\n(b) knows the document contains misleading information; and\n(c) knows the Commissioner is acting in an official capacity.\nMaximum penalty: 100 penalty units.\n(3) Subsection (2) does not apply if the person, when giving the\ndocument:\n(a) draws the misleading aspect of the document to the recipient's\nattention; and\n(b) to the extent to which the person can reasonably do so – gives\nthe recipient the information necessary to remedy the\nmisleading aspect of the document.\n(4) In this section:\nacting in an official capacity means exercising powers or\nperforming functions under this Act or otherwise connected with the\nadministration of this Act or the operation or management of an\nNTG Scheme.\nmisleading information means information that is misleading in a\nmaterial particular or because of the omission of a material\nparticular.\n\nPart 5B General matters\nSuperannuation Act 1986 29\n49L Offence to disclose confidential information\n(1) A person commits an offence if:\n(a) the person obtains information in the course of performing a\nfunction connected with the administration of an NTG Scheme\nor this Act or exercising a power under this Act; and\n(b) the information is confidential and the person is reckless in\nrelation to that circumstance; and\n(c) the person intentionally engages in conduct; and\n(d) the conduct results in the disclosure of the information and the\ndisclosure is not:\n(i) for a purpose connected with the administration of this\nAct, including a legal proceeding arising out of the\noperation of this Act; or\n(ii) to a person who is otherwise entitled to the information;\nand\n(e) the person is reckless in relation to the result and\ncircumstance mentioned in paragraph (d).\nMaximum penalty: 200 penalty units or imprisonment for\n2 years.\n(2) Strict liability applies to subsection (1)(a).\n(3) If the information mentioned in subsection (1) relates to a person, it\nis a defence to a prosecution for an offence against that subsection\nif the person has consented to the disclosure of the information.\nNote for section 49L\nIn addition to the circumstances mentioned in this section, a person who\ndiscloses information mentioned in this section will not be criminally responsible\nfor an offence if the disclosure is justified or excused by or under a law (see\nsection 43BE of the Criminal Code).\n50 Approval for retirement for invalidity\nNotwithstanding any other law in force in the Territory or the terms\nor conditions of any contract, a member of either Scheme shall not\nbe retired from his or her employment on the grounds of invalidity\nunless his or her employer has first obtained from the\nCommissioner the Commissioner's approval in writing to the\nretirement.\n\nPart 6 Transitional matters for Superannuation Legislation Amendment Act 2010\nDivision 1 NTGDI Scheme\nSuperannuation Act 1986 30\n50A Commissioner may charge fees\nThe Commissioner may charge fees for services provided at the\nrequest of a person.\n50B Power to recover money on behalf of the Territory\nIf the Territory makes a payment to any person under either\nScheme to which the person was not entitled, or in excess of the\nperson's entitlement, the Commissioner may, on behalf of the\nTerritory, recover the amount of the payment or the amount of the\nexcess (as the case requires) as a debt.\n51 Regulations\nThe Administrator may make regulations, not inconsistent with this\nAct, prescribing matters:\n(a) required or permitted by this Act or the Rules to be prescribed;\nor\n(b) necessary or convenient to be prescribed for carrying out or\ngiving effect to this Act or the Rules.\nPart 6 Transitional matters for Superannuation\nLegislation Amendment Act 2010\nDivision 1 NTGDI Scheme\n52 Adjustment of NTGDI Scheme benefits for death or retirement\non or after 1 April 2010\n(1) This section applies if:\n(a) a benefit under Part 4 was paid to, or in respect of, a member\nbefore the commencement of Part 2, Division 2 of the\n2010 Act; and\n(b) the benefit trigger occurred on or after 1 April 2010; and\n(c) the value for A in the formula in section 45N(1) used to\ncalculate the amount of the benefit was less than 1.\n(2) An additional benefit is payable under the NTGDI Scheme of an\namount equal to the difference between:\n(a) the amount of the benefit paid as mentioned in subsection (1);\nand\n\nPart 6 Transitional matters for Superannuation Legislation Amendment Act 2010\nDivision 2 Superannuation Trustee Board\nSuperannuation Act 1986 31\n(b) the amount of the benefit that would have been payable under\nPart 4 if Part 2, Division 2 of the 2010 Act had commenced on\n1 April 2010.\n(3) A benefit under subsection (2) must be paid:\n(a) to the member; or\n(b) if the member has died – to the member's estate.\n(4) To avoid doubt, a benefit paid under Part 4 is not subject to any\nadjustment as a result of the enactment of Part 2, Division 2 of the\n2010 Act if the benefit trigger occurred before 1 April 2010.\n(5) In this section:\n2010 Act means the Superannuation Legislation Amendment\nAct 2010.\nbenefit trigger¸ for a benefit under Part 4, means the death or\nretirement as mentioned in section 45M for which the benefit is\npayable.\nDivision 2 Superannuation Trustee Board\n53 Object of this Division\nThe object of this Division is to give effect to the change in the\ntrusteeship of the Fund from the old board to the Trustee Board\neffected by the amendments to the Act made by Part 2, Division 4\nof the Superannuation Legislation Amendment Act 2010.\n54 Definitions\nIn this Division:\nasset means property of any kind, whether tangible or intangible,\nreal or personal, including any right, interest or claim of any kind,\nwhether liquidated or unliquidated, actual, contingent or\nprospective.\nliability means any liability, duty or obligation, whether liquidated or\nunliquidated, actual, contingent or prospective, and whether owed\nalone or jointly with another person or jointly and severally with\nanother person.\nold board means the Superannuation Investment Board under\nsection 11 as in force before the restructure time and includes the\npersons who were members of that board.\n\nPart 6 Transitional matters for Superannuation Legislation Amendment Act 2010\nDivision 2 Superannuation Trustee Board\nSuperannuation Act 1986 32\nrestructure time means the commencement of Part 2, Division 4 of\nthe Superannuation Legislation Amendment Act 2010.\nright means any right, power, privilege or immunity, whether actual,\ncontingent or prospective.\ntransferred asset or liability means an asset transferred by\noperation of section 56(a) or liability transferred by operation of\nsection 56(b).\n55 Members of old board to be first members of Trustee Board\n(1) The person who was the Chair of the old board immediately before\nthe restructure time:\n(a) is the Chair of the Trustee Board; and\n(b) holds that office for the remainder of the term of the person's\nappointment to the old board.\n(2) Each other person who was a member of the old board immediately\nbefore the restructure time:\n(a) is a member of the Trustee Board; and\n(b) holds that office for the remainder of the person's term of\nappointment to the old board.\n56 Transfer of Fund and liabilities etc.\nAt the restructure time:\n(a) the Fund vests in the Trustee Board; and\n(b) each liability of the old board becomes a liability of the Trustee\nBoard; and\n(c) in any proceedings to which the old board is party, the Trustee\nBoard is substituted for the old board as a party to the\nproceedings; and\n(d) any agreement or document relating to a transferred asset or\nliability is taken to be amended so that any reference in it to\nthe old board includes, if the context permits, a reference to\nthe Trustee Board.\n\nPart 6 Transitional matters for Superannuation Legislation Amendment Act 2010\nDivision 2 Superannuation Trustee Board\nSuperannuation Act 1986 33\n57 Effect on rights and remedies\n(1) After the restructure time, any proceedings that could have been\ncommenced by or against the old board in relation to a transferred\nasset or liability:\n(a) may be commenced by or against the Trustee Board; and\n(b) cannot be commenced by or against the old board.\n(2) After the restructure time, any remedy that would have been\navailable to or against the old board in relation to a transferred\nasset or liability:\n(a) is available to or against the Trustee Board; and\n(b) is not available to or against the old board.\n58 Completion of change of trusteeship\n(1) The old board, Trustee Board and Commissioner must take all\npracticable steps to:\n(a) ensure that the effect sought to be achieved by sections 56\nand 57 is achieved; and\n(b) otherwise give effect to the object of this Division.\n(2) Without limiting subsection (1):\n(a) the Commissioner must give to each registrar all the\ninformation the registrar needs in order to record and register\nthe documents necessary to show the effect of section 56; and\n(b) the old board, Trustee Board and Commissioner must make\narrangements for the delivery to the Trustee Board of all the\nold board's documents and other records relating to the Fund\nor Scheme.\n(3) In this section:\nregistrar means a person authorised or required by a law of any\njurisdiction to record and give effect to the registration of documents\nrelating to transactions affecting a transferred asset or liability.\n59 Exemption from taxes and charges\n(1) No tax or charge is chargeable in relation to any thing (a relevant\nact):\n(a) that occurs by operation of this Division; or\n\nPart 7 Transitional matters for Superannuation Amendment Act 2012\nSuperannuation Act 1986 34\n(b) done:\n(i) under this Division; or\n(ii) to give effect to this Division; or\n(iii) for a purpose connected with, or arising out of, giving\neffect to the object of this Division.\n(2) Subsection (1) applies in relation to a foreign tax or charge so far as\nthe legislative power of the Legislative Assembly permits.\n(3) Any foreign tax or charge payable in relation to a relevant act is to\nbe paid from the Central Holding Authority, which is appropriated\naccordingly.\n(4) In this section:\nforeign tax or charge means a tax or charge under a law of a\njurisdiction other than the Territory.\ntax or charge means a tax, duty, levy, fee or charge of any kind,\nincluding a fee or charge for a service.\n60 Continuation of ongoing matters\n(1) Anything done or omitted to be done by, to, or in relation to, the old\nboard before the restructure time that is of ongoing effect is to be\ntaken, after the restructure time, to have been done or omitted to be\ndone by, to, or in relation to, the Trustee Board.\n(2) Without limiting subsection (1), any direction given by the old board\nto the Commissioner and in force immediately before the\nrestructure time continues in force as a direction given by the\nTrustee Board.\nPart 7 Transitional matters for Superannuation\nAmendment Act 2012\n61 Definitions\nIn this Part:\n3-member Board means the Trustee Board as established under\nold section 11.\n9-member Board means the Trustee Board as continued under\nsection 8A.\n\nPart 7 Transitional matters for Superannuation Amendment Act 2012\nSuperannuation Act 1986 35\ncommencement means the commencement of section 4 of the\nSuperannuation Amendment Act 2012.\nold section, means the section as in force immediately before\ncommencement.\npolice scheme trust deed, means the trust deed dated\n15 June 1984 between the Territory and Otto Kenneth Alder,\nArthur Alexander Grant and Michael John Palmer establishing the\nNorthern Territory Police Supplementary Benefit Scheme.\n62 Membership of Trustee Board\n(1) The person who was the Chair of the 3-member Board under old\nsection 11A(1)(a) immediately before commencement:\n(a) becomes, on commencement, the chairperson of the\n9-member Board under section 8C(1)(b)(i); and\n(b) holds that office for the remainder of his or her term of\nappointment to the 3-member Board.\n(2) The person who was the Acting Chair under old section 16(2)\nimmediately before commencement:\n(a) becomes, on commencement, the deputy chairperson of the\n9-member Board under section 8C(1)(b)(ii); and\n(b) holds that office until the expiry of 5 years from the date of his\nor her appointment under old section 16(2).\n(3) The person who was a member of the 3-member Board under old\nsection 11A(1)(b) immediately before commencement having been\nnominated by Unions NT under old section 11A(2)(b):\n(a) becomes, on commencement, a member of the 9-member\nBoard under section 8C(1)(b)(iii); and\n(b) is taken to have been nominated by Unions NT under\nsection 8C(3)(b)(ii); and\n(c) holds that office for the remainder of his or her term of\nappointment to the 3-member Board.\n(4) The person who was, immediately before commencement, the\nalternate member under old section 15(1) for the member\nmentioned in subsection (3):\n(a) becomes, on commencement, a member of the 9-member\nBoard under section 8C(1)(b)(iii); and\n\nPart 7 Transitional matters for Superannuation Amendment Act 2012\nSuperannuation Act 1986 36\n(b) is taken to have been nominated by Unions NT under\nsection 8C(3)(b)(ii); and\n(c) holds that office until the expiry of 5 years from the date on\nwhich he or she was appointed under old section 15(1).\n(5) The person who was a member of the 3-member Board under old\nsection 11A(1)(b) immediately before commencement and who was\nnot the Chair or the member mentioned in subsection (3):\n(a) becomes, on commencement, a member of the 9-member\nBoard under section 8C(1)(b)(iii); and\n(b) is taken to have been nominated by the Under Treasurer\nunder section 8C(3)(a); and\n(c) holds that office for the remainder of his or her term of\nappointment to the 3-member Board.\n(6) The person who was, immediately before commencement, the\nalternate member under old section 15(1) for the member\nmentioned in subsection (5):\n(a) becomes, on commencement, a member of the 9-member\nBoard under section 8C(1)(b)(iii); and\n(b) is taken to have been nominated by the Under Treasurer\nunder section 8C(3)(a); and\n(c) holds that office until the expiry of 5 years from the date on\nwhich he or she was appointed under old section 15(1).\n(7) The person who was, immediately before commencement, the\ntrustee nominated under clause 4(2) of the police scheme trust\ndeed by the Police Association to represent the members:\n(a) becomes, on commencement, a member of the 9-member\nBoard under section 8C(1)(b)(iii); and\n(b) is taken to have been nominated by the Police Association\nunder section 8C(3)(d)(ii); and\n(c) holds that office for the remainder of his or her term of\nappointment as trustee under clause 4 of the police scheme\ntrust deed.\n\nPart 8 Transitional matters for Superannuation Legislation Amendment and Repeal\nAct 2014\nDivision 1 General\nSuperannuation Act 1986 37\n(8) The person who was, immediately before the commencement, the\ntrustee nominated under clause 4(2) of the police scheme trust\ndeed by the Commissioner of Police to represent the police:\n(a) becomes, on commencement, a member of the 9-member\nBoard under section 8C(1)(b)(iii); and\n(b) is taken to have been nominated by the Commissioner of\nPolice under section 8C(3)(c); and\n(c) holds that office for 5 years from the commencement.\n(9) The reference in section 8F(1) to a term of office of 5 years does\nnot apply in relation to the terms of office mentioned in this section.\n63 Continuation of all matters related to Trustee Board\nIf a thing is in effect in relation to the 3-member Board immediately\nbefore commencement, on commencement it becomes a thing with\nthe same effect in relation to the 9-member Board.\nPart 8 Transitional matters for Superannuation\nLegislation Amendment and Repeal Act 2014\nDivision 1 General\n64 Application of offences\n(1) The offence provisions apply only in relation to offences committed\nafter the commencement of section 7 of the Superannuation\nLegislation Amendment and Repeal Act 2014 (the\ncommencement).\n(2) The offence provisions, as in force before the commencement,\ncontinue to apply in relation to offences committed before the\ncommencement.\n(3) For this section, if any of the conduct constituting an offence\noccurred before the commencement, the offence is taken to have\nbeen committed before the commencement.\n(4) In this section:\noffence provisions means the provisions of this Act that relate to\noffences (including in relation to criminal responsibility, defences\nand penalties).\n\nPart 8 Transitional matters for Superannuation Legislation Amendment and Repeal\nAct 2014\nDivision 2 Allocated pensions\nSuperannuation Act 1986 38\nDivision 2 Allocated pensions\n65 Definitions\nIn this Division:\nallocated pension means:\n(a) a pension that complies with the requirements for an allocated\npension under relevant Commonwealth laws regulating the\npayment of superannuation benefits; or\n(b) any other form of periodic payment of superannuation benefits\n(however described) recognised as permissible under relevant\nCommonwealth laws regulating the payment of\nsuperannuation benefits.\ncommencement means the commencement of section 15 of the\nSuperannuation Legislation Amendment and Repeal Act 2014.\npensioner, see section 66(1)(a).\nremaining benefit, in relation to an allocated pension, means so\nmuch of the benefit from which the pension is being paid as\nremains unpaid.\n66 Continued payment of existing allocated pensions\n(1) This section applies if:\n(a) before the commencement, a benefit was being paid to a\nperson (a pensioner) in the form of an allocated pension\nunder section 31; and\n(b) as at the commencement, part of the benefit remained unpaid.\n(2) Until the allocated pension is terminated under section 67, the\nCommissioner may continue paying the benefit in the form of an\nallocated pension as if section 31, as in force immediately before\nthe commencement, were still in force.\n67 Termination of allocated pensions\n(1) The Commissioner may terminate the allocated pension by\ntransferring the remaining benefit to another superannuation fund\nunder section 68.\n\nPart 8 Transitional matters for Superannuation Legislation Amendment and Repeal\nAct 2014\nDivision 2 Allocated pensions\nSuperannuation Act 1986 39\n(2) The Commissioner must not do so unless the Commissioner has\ngiven the pensioner:\n(a) written notice of the Commissioner's intention to do so; and\n(b) a reasonable opportunity to transfer the remaining benefit to\nanother superannuation fund of the pensioner's choice.\n68 Transfer to successor fund\n(1) A superannuation fund is a successor fund if the Trustee Board\nand Commissioner:\n(a) are satisfied that the fund confers on a member of the fund\nrights equivalent to those that a pensioner has under the\nScheme in respect of an allocated pension; and\n(b) have agreed with the trustee of the successor fund that those\nequivalent rights will be conferred on a pensioner if his or her\nbenefit is transferred to the successor fund.\n(2) The Commissioner may transfer the pensioner's remaining benefit\nto a successor fund.\n(3) The Commissioner may do so without the consent of the pensioner.\n(4) However, if the successor fund is a registrable superannuation\nentity that is a regulated superannuation fund or an approved\ndeposit fund, the Commissioner must not transfer the benefit unless\nthe successor fund is registered under Part 2B of the SIS Act.\n(5) In this section:\napproved deposit fund, see section 10(1) of the SIS Act.\nregistrable superannuation entity, see section 10(1) of the SIS\nAct.\nregulated superannuation fund, see section 10(1) of the SIS Act.\n69 Acquisition on just terms\n(1) If the operation of the allocated pension provisions would, apart\nfrom this section, result in an acquisition of property from a person\notherwise than on just terms:\n(a) the person is entitled to receive from the Territory the\ncompensation necessary to ensure the acquisition is on just\nterms; and\n\nPart 8 Transitional matters for Superannuation Legislation Amendment and Repeal\nAct 2014\nDivision 3 Claim times and review of decisions\nSuperannuation Act 1986 40\n(b) a court of competent jurisdiction may decide the amount of\ncompensation or make the orders it considers necessary to\nensure the acquisition is on just terms.\n(2) In this section:\nallocated pension provisions means:\n(a) section 15 of the Superannuation Legislation Amendment and\nRepeal Act 2014; and\n(b) this Division.\nDivision 3 Claim times and review of decisions\n70 Definition\nIn this Division:\ncommencement means the commencement of section 64 of the\nSuperannuation Legislation Amendment and Repeal Act 2014.\n71 Time limit for claiming permanent invalidity benefit\nFor a person claiming to be entitled to a benefit because of having\nretired from employment before the commencement on the ground\nof invalidity, the reference in section 46(2A) to 2 years after the date\nof cessation of employment is taken to be a reference to 2 years\nafter the commencement.\n72 Part 5A – decisions about NTGPAS and NTGDI Schemes made\nbefore commencement\n(1) This section applies if, before the commencement, the\nCommissioner made a decision about the operation or\nmanagement of the NTGPAS Scheme or NTGDI Scheme in\nrelation to a person.\n(2) If, as at the commencement, no application for reconsideration had\nbeen made under section 46(5), the decision is a reviewable\ndecision for Part 5A.\n(3) If an application was made under section 46(5) before the\ncommencement but, as at the commencement, the application had\nnot been determined, the application is taken to be an application\nunder section 49C and is to be dealt with under Part 5A.\n(4) If an application for review was made under section 47(1) before\nthe commencement but, as at the commencement, the application\n\nPart 8 Transitional matters for Superannuation Legislation Amendment and Repeal\nAct 2014\nDivision 3 Claim times and review of decisions\nSuperannuation Act 1986 41\nhad not been determined, the application is to be dealt with and\ndetermined (including as to the exercise of any right of appeal) in\naccordance with this Act as in force immediately before the\ncommencement.\n73 Part 5A – decisions about LAMS Scheme made before\ncommencement\nPart 5A does not apply in relation to a decision of the Trustee Board\nabout the operation or management of the LAMS Scheme that was\nmade before the commencement.\n74 Part 5A – decisions about NTSS Scheme made before\ncommencement\n(1) This section applies if, before the commencement, the\nCommissioner made a decision under the Instrument about the\noperation or management of the NTSS Scheme in relation to a\nperson.\n(2) If, as at the commencement, no application for review had been\nmade under clause 14 of the Instrument:\n(a) the decision is a reviewable decision for Part 5A; but\n(b) section 49G does not apply in relation to the decision.\n(3) If an application was made under clause 14 of the Instrument\nbefore the commencement but, as at the commencement, the\napplication had not been determined, the application is to be dealt\nwith and determined in accordance with the Instrument as in force\nimmediately before the commencement.\n(4) In this section:\nInstrument means the instrument made by the Treasurer and\ndated 4 January 1989 establishing the NTSS Scheme.\n75 Part 5A – decisions about PSB Scheme made before\ncommencement\n(1) This section applies if, before the commencement, the Trustee\nmade a decision under the Trust Deed about the operation or\nmanagement of the PSB Scheme in relation to a person.\n(2) If, as at the commencement, no application for review had been\nmade under clause 27 of the Trust Deed:\n(a) the decision is a reviewable decision for Part 5A; but\n\nPart 10 Transitional matters for Superannuation Legislation Amendment Act 2019\nSuperannuation Act 1986 42\n(b) section 49G does not apply in relation to the decision.\n(3) If an application was made under clause 27 of the Trust Deed\nbefore the commencement but, as at the commencement, the\napplication had not been determined, the application is to be dealt\nwith and determined in accordance with the Trust Deed as in force\nimmediately before the commencement.\n(4) In this section:\nPSB Scheme means the Northern Territory Police Supplementary\nBenefit Scheme.\nTrust Deed, means the trust deed dated 15 June 1984 between the\nTerritory and Otto Kenneth Alder, Arthur Alexander Grant and\nMichael John Palmer establishing the PSB Scheme, as amended.\nTrustee means the trustee under the Trust Deed.\nPart 9 Transitional matters for Superannuation\nLegislation Amendment Act 2015\n77 Continuation of existing accounts for adherents\n(1) Sections 41(5), 45A and 45D, as in force before the\ncommencement, continue to apply in relation to an existing account\nas if Part 2, Division 3 of the Superannuation Legislation\nAmendment Act 2015 had not commenced.\n(2) In this section:\ncommencement means the commencement of Part 2, Division 3 of\nthe Superannuation Legislation Amendment Act 2015.\nexisting account means an accumulation account in the name of\nan adherent that was in existence immediately before the\ncommencement.\nPart 10 Transitional matters for Superannuation\nLegislation Amendment Act 2019\n78 Definitions\nIn this Part:\ncommencement means the commencement of Part 5 of the\nSuperannuation Legislation Amendment Act 2019.\n\nPart 10 Transitional matters for Superannuation Legislation Amendment Act 2019\nSuperannuation Act 1986 43\nTrustee Board, means the Trustee Board as constituted under\nsection 8A of this Act immediately before the commencement.\n79 Transfer of functions\nOn the commencement:\n(a) the Commissioner is substituted for the Trustee Board in any\nproceedings to which the Trustee Board is a party; and\n(b) the Commissioner is substituted for the Trustee Board in any\nagreement or document; and\n(c) any proceedings that could have been commenced by or\nagainst the Trustee Board may only be commenced by or\nagainst the Commissioner; and\n(d) any remedy that would have been available to or against the\nTrustee Board is available only to or against the\nCommissioner.\n80 Exemption from taxes and charges\n(1) No tax or charge is chargeable in relation to any act or thing that:\n(a) occurs by operation of the Superannuation Legislation\nAmendment Act 2019; or\n(b) is done under or to give effect to that Act; or\n(c) is done for a purpose connected with, or arising out of, giving\neffect to that Act.\n(2) Subsection (1) applies in relation to a foreign tax or charge so far as\nthe legislative power of the Legislative Assembly permits.\n(3) Any foreign tax or charge payable in relation to an act or thing\nmentioned in subsection (1) is to be paid from the Central Holding\nAuthority, which is appropriated accordingly.\n(4) In this section:\nforeign tax or charge means a tax or charge under a law of a\njurisdiction other than the Territory.\ntax or charge means a tax, duty, levy, fee or charge of any kind,\nincluding a fee or charge for a service.\n\nPart 10 Transitional matters for Superannuation Legislation Amendment Act 2019\nSuperannuation Act 1986 44\n81 Continuation of ongoing matters\n(1) Anything done or omitted to be done by, to or in relation to the\nTrustee Board before the commencement that has effect after that\ndate is taken to have been done or omitted to be done by, to or in\nrelation to the Commissioner.\n(2) To avoid doubt, section 8V continues to apply to members of the\nTrustee Board after the commencement in relation to anything done\nor omitted to be done by, to or in relation to the Trustee Board\nbefore the commencement.\n(3) To avoid doubt, the repeal of section 36 by the Superannuation\nLegislation Amendment Act 2019 does not affect the validity of any\nagreement made under that section.\n\nSchedule\nSuperannuation Act 1986 45\nSchedule\nNote: The Rules set out in the Schedule to Act No. 38 of 1986\nhave been amended. In accordance with section 37(1) of the\nSuperannuation Act 1986, the Rules as amended are contained in\na consolidated document entitled \"Northern Territory Government\nand Public Authorities' Superannuation Scheme Rules 1986\".\n\nENDNOTES\nSuperannuation Act 1986 46\nENDNOTES\n1 KEY Key to abbreviations\namd = amended od = order\napp = appendix om = omitted\nbl = by-law pt = Part\nch = Chapter r = regulation/rule\ncl = clause rem = remainder\ndiv = Division renum = renumbered\nexp = expires/expired rep = repealed\nf = forms s = section\nGaz = Gazette sch = Schedule\nhdg = heading sdiv = Subdivision\nins = inserted SL = Subordinate Legislation\nlt = long title sub = substituted\nnc = not commenced\n2 LIST OF LEGISLATION\nSuperannuation Act 1986 (Act No. 38, 1986)\nAssent date 19 September 1986\nCommenced 1 October 1986 (Gaz S70, 1 October 1986, p 1)\nSuperannuation Amendment Act 1987 (Act No. 56, 1987)\nAssent date 4 December 1987\nCommenced s 14: 1 October 1986; rem: 1 January 1988 (Gaz S80,\n17 December 1987)\nStatute Law Revision Act 1991 (Act No. 31, 1991)\nAssent date 25 June 1991\nCommenced 25 June 1991\nDe Facto Relationships (Miscellaneous Amendments) Act 1991 (Act No. 82, 1991)\nAssent date 24 December 1991\nCommenced 1 January 1992 (s 2)\nSuperannuation Amendment Act 1992 (Act No. 26, 1992)\nAssent date 2 June 1992\nCommenced 30 June 1992 (s 2)\nPublic Sector Employment and Management (Consequential Amendments) Act 1993\n(Act No. 28, 1993)\nAssent date 30 June 1993\nCommenced 1 July 1993 (s 2, s 2 Public Sector Employment and\nManagement Act 1993 (Act No. 11, 1993) and Gaz S53,\n29 June 1993)\nFinancial Management (Consequential Amendments) Act 1995 (Act No. 5, 1995)\nAssent date 21 March 1995\nCommenced 1 April 1995 (s 2, s 2 Financial Management 1995 (Act No. 4,\n1995) and Gaz S13, 31 March 1995)\n\nENDNOTES\nSuperannuation Act 1986 47\nStatute Law Revision Act 1995 (Act No. 14, 1995)\nAssent date 23 June 1995\nCommenced 23 June 1995\nTrustee (Consequential Amendments) Act 1996 (Act No. 8, 1996)\nAssent date 20 Mar ch1996\nCommenced 20 March 1996 (s 2, s 2 Trustee Amendment Act (No. 2) 1995\n(Act No. 60, 1995) and Gaz G7, 14 February 1996, p 2)\nFinancial Institutions (Miscellaneous Amendments) Act 1997 (Act No. 23, 1997)\nAssent date 2 June 1997\nCommenced 2 June 1997\nTerritory Insurance Office (Miscellaneous Amendments) Act 1998 (Act No. 37, 1998)\nAssent date 27 May 1998\nCommenced 27 May 1998\nSuperannuation Amendment Act 1998 (Act No. 69, 1998)\nAssent date 23 September 1998\nCommenced 20 October 1998 (Gaz S41, 20 October 1998)\nStatute Law Revision (Financial Provisions) Act 2002 (Act No. 38, 2002)\nAssent date 13 September 2002\nCommenced 30 October 2002 (Gaz G43, 30 October 2002, p 3)\nSuperannuation Amendment Act 2003 (Act No. 7, 2003)\nAssent date 18 March 2003\nCommenced 28 May 2003 (Gaz G21 28 May 2003, p 3)\nLaw Reform (Gender, Sexuality and De Facto Relationships) Act 2003 (Act No. 1, 2004)\nAssent date 7 January 2004\nCommenced 17 March 2004 (Gaz G11, 17 March 2004, p 8)\nSuperannuation Amendment Act 2004 (Act No. 72, 2004)\nAssent date 21 December 2004\nCommenced 21 December 2004\nStatute Law Revision Act 2007 (Act No. 4, 2007)\nAssent date 8 March 2007\nCommenced 8 March 2007\nSuperannuation Law Reform Act 2007 (Act No. 36, 2007)\nAssent date 12 December 2007\nCommenced 23 January 2008 (Gaz G3, 23 January 2008, p 2)\nPenalties Amendment (Justice and Treasury Legislation) Act 2010 (Act No. 38, 2010)\nAssent date 18 November 2010\nCommenced 1 February 2011 (Gaz S6, 1 February 2011)\nSuperannuation Legislation Amendment Act 2010 (Act No. 42, 2010)\nAssent date 13 December 2010\nCommenced pt 1, pt 2, divs 1 to 3 and pt 4: 1 January 2011 (Gaz S72,\n23 December 2010); rem: 15 March 2011 (Gaz S13,\n14 March 2011)\n\nENDNOTES\nSuperannuation Act 1986 48\nSuperannuation Amendment Act 2012 (Act No. 15, 2012)\nAssent date 27 April 2012\nCommenced 27 April 2012\nSuperannuation Legislation Amendment and Repeal Act 2014 (Act No. 39, 2014)\nAssent date 13 November 2014\nCommenced pts 1 and 2: 13 November 2014 (s 2); pts 3 and 5: 1 July 2015\n(Gaz G21, 27 May 2015, p 2); pt 4: nc (Act rep by No. 33,\n2019 before comm)\nSuperannuation Legislation Amendment Act 2015 (Act No. 32, 2015)\nAssent date 8 December 2015\nCommenced pt 2, div 3 and pt 3: 15 January 2016 (Gaz S2,\n14 January 2016); rem: 8 December 2015 (s 2)\nStatute Law Revision Act 2017 (Act No. 4, 2017)\nAssent date 10 March 2017\nCommenced 12 April 2017 (Gaz G15, 12 April 2017, p 3)\nInterpretation Legislation Amendment Act 2018 (Act No. 22, 2018)\nAssent date 8 November 2018\nCommenced pt 2 and ss 19, 20 and 25 to 27: 18 February 2019 (Gaz S11\n18 February 2019; rem: 11 December 2018 (Gaz S101,\n11 December 2018)\nSuperannuation Legislation Amendment Act 2019 (Act No. 3, 2019)\nAssent date 27 February 2019\nCommenced pts 1 and 2: 28 February 2019 (s 2); pt 3: 12 April 2019\n(Gaz S20, 10 April 2019); pt 4: 8 May 2019 (Gaz S30,\n7 May 2019); rem: 26 June 2019 (Gaz G26, 26 June 2019,\np 6)\nInterpretation Amendment Act 2021 (Act No. 28, 2021)\nAssent date 15 December 2021\nCommenced 1 January 2022 (s 2)\nStatute Law Revision Act 2023 (Act No. 4, 2023)\nAssent date 2 March 2023\nCommenced 3 March 2023 (s 2)\nHousing, Transport and Surveillance Devices Legislation Amendment (Police Public\nSafety Officers) Act 2025 (Act No. 36, 2025)\nAssent date 5 December 2025\nCommenced pts 1 and 5: 27 February 2026 (Gaz S13, 26 February 2026);\nrem: nc\n3 SAVINGS AND TRANSITIONAL PROVISIONS\ns 79 Law Reform (Gender, Sexuality and De Facto Relationships) Act 2003\n(Act No. 1, 2004)\nss 3 and 4 Superannuation Amendment Act 2004 (Act No. 72, 2004)\n\nENDNOTES\nSuperannuation Act 1986 49\n4 GENERAL AMENDMENTS\nGeneral amendments of a formal nature (which are not referred to in the table\nof amendments to this reprint) are made by the Interpretation Legislation\nAmendment Act 2018 (Act No. 22, 2018) to: ss 1, 3, 7, 8B, 37, 42, 45H and\n49G and Sch.\n5 LIST OF AMENDMENTS\nlt sub No. 36, 2007, s 4\namd No. 39, 2014, s 4\npt 1 hdg amd No. 36, 2007, s 5\ns 3 amd No. 56, 1987, s 4; No. 31, 1991, s 14; No. 82, 1991, s 11; No. 28, 1993,\ns 3; No. 69, 1998, s 4; No. 7, 2003, s 4; No. 1, 2004, s 62; No. 72, 2004, s 2;\nNo. 36, 2007, s 6; No. 42, 2010, ss 9 and 12; No. 15, 2012, s 3; No. 39, 2014,\nss 5 and 63; No. 22, 2018, s 41; No. 3, 2019, ss 15, 21 and 57; No. 4, 2023,\ns 23\ns 3AA ins No. 39, 2014, s 6\ns 3A ins No. 26, 1992, s 3\nsub No. 69, 1998, s 5; No. 36, 2007, s 7\ns 3B ins No. 39, 2014, s 7\npt 2 hdg amd No. 36, 2007, s 8\ns 6 amd No. 69, 1998, s 10; No. 42, 2010, s 13\nsub No. 3, 2019, s 22\ns 7 amd No. 69, 1998, s 10; No. 42, 2010, s 14\nsub No. 3, 2019, s 16\ns 8 amd No. 56, 1987, s 5; No. 69, 1998, s 10; No. 38, 2010, s 4\nrep No. 39, 2014, s 8\npt 2\ndiv 1A hdg ins No. 15, 2012, s 4\nrep No. 3, 2019, s 58\npt 2\ndiv 1A\nsdiv 1 hdg ins No. 15, 2012, s 4\nrep No. 3, 2019, s 58\ns 8A ins No. 15, 2012, s 4\nrep No. 3, 2019, s 58\ns 8B ins No. 15, 2012, s 4\namd No. 3, 2019, ss 17 and 23\nrep No. 3, 2019, s 58\ns 8BA ins No. 39, 2014, s 9\nrep No. 3, 2019, s 58\npt 2\ndiv 1A\nsdiv 2 hdg ins No. 15, 2012, s 4\nrep No. 3, 2019, s 58\ns 8C ins No. 15, 2012, s 4\nrep No. 3, 2019, s 58\ns 8D ins No. 15, 2012, s 4\namd No. 3, 2019, s 24\nrep No. 3, 2019, s 58\nss 8E – 8K ins No. 15, 2012, s 4\nrep No. 3, 2019, s 58\npt 2\ndiv 1A\nsdiv 3 hdg ins No. 15, 2012, s 4\nrep No. 3, 2019, s 58\n\nENDNOTES\nSuperannuation Act 1986 50\nss 8L – 8R ins No. 15, 2012, s 4\nrep No. 3, 2019, s 58\ns 8S ins No. 15, 2012, s 4\namd No. 3, 2019, s 25\nrep No. 3, 2019, s 58\ns 8T ins No. 15, 2012, s 4\nrep No. 3, 2019, s 58\ns 8TA ins No. 39, 2014, s 10\nrep No. 3, 2019, s 58\npt 2\ndiv 1A\nsdiv 4 hdg ins No. 15, 2012, s 4\nrep No. 3, 2019, s 58\ns 8TB ins No. 39, 2014, s 11\namd No. 3, 2019, ss 18 and 26\nrep No. 3, 2019, s 58\ns 8U ins No. 15, 2012, s 4\nrep No. 3, 2019, s 58\ns 8V ins No. 15, 2012, s 4\namd No. 39, 2014, s 12\nrep No. 3, 2019, s 58\ns 8W ins No. 15, 2012, s 4\nsub No. 39, 2014, s 13\nrep No. 3, 2019, s 58\npt 2\ndiv 2 hdg rep No. 39, 2014, s 64\ns 9 amd No. 56, 1987, s 6; No. 69, 1998, s 10; No. 36, 2007, s 9\nrep No. 39, 2014, s 64\ns 10 amd No. 36, 2007, s 10\nrep No. 39, 2014, s 64\npt 2\ndiv 3 hdg amd No. 42, 2010, s 20\nrep No. 15, 2012, s 5\ns 11 amd No. 69, 1998, s 10; No. 36, 2007, s 11\nsub No. 42, 2010, s 15\nrep No. 15, 2012, s 5\ns 11A ins No. 42, 2010, s 15\nrep No. 15, 2012, s 5\ns 12 amd No. 8, 1996, s 3; No. 69, 1998, s 10; No. 36, 2007, s 12; No. 42, 2010,\ns 16\nrep No. 15, 2012, s 5\npt 2\ndiv 4 hdg om No. 15, 2012, s 6\ns 13 sub No. 36, 2007, s 13\nrep No. 15, 2012, s 7\ns 14 amd No. 56, 1987, s 7; No. 69, 1998, s 10\nsub No. 36, 2007, s 13\namd No. 15, 2012, s 9\nrep No. 39, 2014, s 64\ns 15 amd No. 56, 1987, s 8; No. 69, 1998, s 10\nsub No. 36, 2007, s 13\namd No. 15, 2012, s 9\nrep No. 39, 2014, s 64\nss 16 – 17 amd No. 69, 1998, s 10\nsub No. 36, 2007, s 13\namd No. 15, 2012, s 9\nrep No. 39, 2014, s 64\n\nENDNOTES\nSuperannuation Act 1986 51\ns 18 amd No. 15, 2012, s 9\nrep No. 39, 2014, s 64\ns 19 amd No. 69, 1998, s 10; No. 15, 2012, s 9\nrep No. 39, 2014, s 64\ns 20 amd No. 69, 1998, s 10; No. 42, 2010, s 20; No. 15, 2012, s 9\nrep No. 39, 2014, s 64\ns 21 amd No. 69, 1998, s 10; No. 36, 2007, s 14; No. 15, 2012, s 9\nrep No. 39, 2014, s 64\ns 22 amd No. 69, 1998, s 10\nsub No. 36, 2007, s 15\namd No. 15, 2012, s 9\nrep No. 39, 2014, s 64\ns 23 amd No. 15, 2012, s 9\nrep No. 39, 2014, s 64\ns 24 amd No. 69, 1998, s 10; No. 42, 2010, s 17; No. 15, 2012, s 9\nrep No. 39, 2014, s 64\ns 25 amd No. 15, 2012, s 9\nrep No. 39, 2014, s 64\npt 3 hdg amd No. 36, 2007, s 16\ns 25A ins No. 36, 2007, s 17\ns 26 amd No. 69, 1998, s 10; No. 3, 2019, s 27\ns 27 amd No. 69, 1998, s 6\nrep No. 36, 2007, s 18\ns 28 ins No. 69, 1998, s 7\namd No. 3, 2019, s 28\ns 28B ins No. 69, 1998, s 7\namd No. 3, 2019, s 29\ns 28 sub No. 36, 2007, s 19; No. 39, 2014, s 14\nrep No. 3, 2019, s 30\ns 29 sub No. 56, 1987, s 9\namd No. 5, 1995, s 12; No. 36, 2007, s 20\nsub No. 3, 2019, s 30\ns 30 amd No. 56, 1987, s 10; No. 3, 2019, s 31\ns 31 sub No. 36, 2007, s 31\nrep No. 39, 2014, s 15\ns 32 rep No. 36, 2007, s 31\ns 33 amd No. 56, 1987, s 11; No. 69, 1998, s 10; No. 7, 2003, s 5; No. 4, 2007, s 7\nrep No. 36, 2007, s 31\ns 34 amd No. 69, 1998, s 10; No. 7, 2003, s 6\nrep No. 36, 2007, s 31\ns 35 amd No. 5, 1995, s 13; No. 4, 2007, s 7\nrep No. 36, 2007, s 31\ns 36 amd No. 69, 1998, s 10\nrep No. 3, 2019, s 32\ns 37 amd No. 56, 1987, s 12; No. 69, 1998, s 10; No. 42, 2010, s 10; No. 39,\n2014, s 65; No. 28, 2021, s 20\npt III\ndiv 2 hdg sub No. 3, 2019, s 33\ns 38 amd No. 42, 2010, s 18\nsub No. 3, 2019, s 33\ns 39 amd No. 56, 1987, s 13; No. 14, 1995, s 12; No. 23, 1997, s 6; No. 37, 1998,\ns 4; No. 69, 1998, s 8; No. 38, 2002, s 6; No. 36, 2007, s 22; No. 42, 2010,\ns 20; No. 39, 2014, s 16; No. 4, 2017, s 34\nsub No. 3, 2019, s 33\ns 40 amd No. 42, 2010, s 20\nsub No. 3, 2019, s 33\n\nENDNOTES\nSuperannuation Act 1986 52\ns 41 amd No. 69, 1998, s 10\nsub No. 36, 2007, s 23\namd No. 42, 2010, s 20; No. 32, 2015, s 5\nrep No. 3, 2019, s 33\ns 41A ins No. 36, 2007, s 23\nrep No. 3, 2019, s 33\ns 42 amd No. 5, 1995, s 14; No. 69, 1998, s 10; No. 36, 2007, s 24; No. 42, 2010,\ns 20\nrep No. 3, 2019, s 33\ns 43 amd No. 56, 1987, s 14\nsub No. 5, 1995, s 15\namd No. 36, 2007, s 25; No. 42, 2010, s 20\nrep No. 3, 2019, s 33\ns 44 rep No. 3, 2019, s 33\ns 45 amd No. 69, 1998, s 10\nrep No. 36, 2007, s 26\npt III\ndiv 3 hdg ins No. 7, 2003, s 7\nrep No. 32, 2015, s 6\ns 45A ins No. 7, 2003, s 7\namd No. 36, 2007, s 27\nrep No. 32, 2015, s 6\npt III\ndiv 4 hdg ins No. 7, 2003, s 7\nss 45B – 45C ins No. 7, 2003, s 7\namd No. 42, 2010, s 20\ns 45D ins No. 7, 2003, s 7\namd No. 36, 2007, s 28; No. 42, 2010, s 20; No. 32, 2015, s 7\nsub No. 3, 2019, s 34\npt 3\ndiv 5 hdg ins No. 39, 2014, s 17\nss 45DA –\n45DB ins No. 39, 2014, s 17\nss 45DC –\n45DD ins No. 39, 2014, s 17\nsub No. 3, 2019, s 35\npt 3\ndiv 6 hdg ins No. 32, 2015, s 4\namd No. 3, 2019, s 4\ns 45DE ins No. 32, 2015, s 4\nsub No. 3, 2019, s 5\ns 45DF ins No. 32, 2015, s 4\nsub No. 3, 2019, s 36\ns 45DG ins No. 32, 2015, s 4\npt 4 hdg ins No. 36, 2007, s 29\npt 4\ndiv 1 hdg ins No. 36, 2007, s 29\ns 45E ins No. 36, 2007, s 29\namd No. 42, 2010, s 4; No. 39, 2014, s 18; No. 36, 2025, s 41\ns 45F ins No. 36, 2007, s 29\npt 4\ndiv 2 hdg ins No. 36, 2007, s 29\ns 45G ins No. 36, 2007, s 29\ns 45H ins No. 36, 2007, s 29\namd No. 42, 2010, s 5\npt 4\ndiv 3 hdg ins No. 36, 2007, s 29\nrep No. 42, 2010, s 6\n\nENDNOTES\nSuperannuation Act 1986 53\nss 45J – 45L ins No. 36, 2007, s 29\nrep No. 42, 2010, s 6\npt 4\ndiv 4 hdg ins No. 36, 2007, s 29\ns 45M ins No. 36, 2007, s 29\ns 45N ins No. 36, 2007, s 29\namd No. 42, 2010, s 7\nss 45P – 45Q ins No. 36, 2007, s 29\ns 45R ins No. 36, 2007, s 29\nrep No. 39, 2014, s 19\ns 45S ins No. 36, 2007, s 29\npt 5 hdg ins No. 36, 2007, s 29\nsub No. 39, 2014, s 20\npt 5\ndiv 1 hdg ins No. 36, 2007, s 29\ns 45T ins No. 36, 2007, s 29\namd No. 3, 2019, s 37\ns 45U ins No. 36, 2007, s 29\namd No. 39, 2014, s 21\npt 5\ndiv 2 hdg ins No. 36, 2007, s 29\ns 45V ins No. 36, 2007, s 29\namd No. 39, 2014, s 66\ns 45W ins No. 36, 2007, s 29\ns 45X ins No. 36, 2007, s 29\namd No. 42, 2010, s 20; No. 39, 2014, s 22; No. 3, 2019, s 38\nss 45Y – 45Z ins No. 36, 2007, s 29\npt 5\ndiv 3 hdg ins No. 36, 2007, s 29\ns 45ZA ins No. 36, 2007, s 29\npt 4 hdg sub No. 36, 2007, s 30\npt 5\ndiv 4 hdg amd No. 39, 2014, s 67\ns 46 amd No. 69, 1998, s 10; No. 36, 2007, s 31; No. 39, 2014, s 68\ns 47 amd No. 69, 1998, s 10\nrep No. 39, 2014, s 69\ns 48 amd No. 42, 2010, s 20\nrep No. 39, 2014, s 69\ns 49 rep No. 39, 2014, s 69\npt 5A hdg ins No. 39, 2014, s 69\ns 49A ins No. 39, 2014, s 69\ns 49B ins No. 39, 2014, s 69\namd No. 3, 2019, s 19\nsub No. 3, 2019, s 59\nss 49C – 49H ins No. 39, 2014, s 69\npt 5 hdg sub No. 36, 2007, s 32\npt 5\ndiv 5 hdg om No. 39, 2014, s 23\npt 5B hdg ins No. 39, 2014, s 24\ns 49J ins No. 39, 2014, s 24\namd No. 3, 2019, s 60\ns 49K ins No. 39, 2014, s 24\namd No. 3, 2019, s 61\ns 49L ins No. 39, 2014, s 24\nsub No. 3, 2019, s 6\ns 50 amd No. 69, 1998, s 10; No. 36, 2007, s 33\n\nENDNOTES\nSuperannuation Act 1986 54\ns 50A ins No. 7, 2003, s 8\nsub No. 36, 2007, s 34\namd No. 42, 2010, s 11; No. 39, 2014, s 25\nsub No. 3, 2019, s 39\ns 50B ins No. 36, 2007, s 34\npt 6 hdg ins No. 42, 2010, s 8\npt 6\ndiv 1 hdg ins No. 42, 2010, s 8\ns 52 amd No. 69, 1998, s 10\nrep No. 36, 2007, s 35\nins No. 42, 2010, s 8\npt 6\ndiv 2 hdg ins No. 42, 2010, s 19\ns 53 ins No. 56, 1987, s 15\namd No. 69, 1998, s 10\nrep No. 36, 2007, s 35\nins No. 42, 2010, s 19\nss 54 – 60 ins No. 42, 2010, s 19\npt 7 hdg ins No. 15, 2012, s 8\nss 61 – 63 ins No. 15, 2012, s 8\npt 8 hdg ins No. 39, 2014, s 26\npt 8\ndiv 1 hdg ins No. 39, 2014, s 26\ns 64 ins No. 39, 2014, s 26\npt 8\ndiv 2 hdg ins No. 39, 2014, s 26\nss 65 – 69 ins No. 39, 2014, s 26\npt 8\ndiv 3 hdg ins No. 39, 2014, s 70\nss 70 – 75 ins No. 39, 2014, s 70\npt 9 hdg ins No. 32, 2015, s 8\ns 77 ins No. 32, 2015, s 8\npt 10 hdg ins No. 3, 2019, s 62\nss 78 – 81 ins No. 3, 2019, s 62","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"Yes. The 1986 Act began as an instrument to administer a single Territory superannuation fund for public employees. Over time the Act's scope has significantly expanded: it now establishes and operates multiple schemes (notably the separate NTGDI Scheme in Part 4, ss 45E–45S), creates complex trustee and governance arrangements and transfers of trusteeship (Parts 6–10), integrates detailed interactions with Commonwealth laws (Family Law, SIS, surcharge and ATO release mechanisms — ss 45C, 45DE, 45DA–45DD, s 3A), adds broad Commissioner discretion and administrative instruction powers (ss 6, 37, 45C(4)), and builds an internal decision-review framework plus civil/criminal compliance rules (Part 5A, ss 49J–49L). The Act therefore moved from a narrower administrative statute to a multi-scheme, governance-heavy regulatory code that governs benefit formulas, fiscal allocations, inter-governmental legal interaction, transfers of member entitlements and sanctions — materially extending the original statutory purpose."},"complexity_factors":["Multiple schemes and Parts (NTGPAS, NTGDI, LAMS and others) with overlapping membership rules (Parts 3–4, s 45H).","Around 30 defined terms spread across the Act (notably ss 3, 3AA and 45E) that drive eligibility, benefit formulas and cross-references.","Extensive cross-referencing to Commonwealth laws (SIS Act, Family Law Act, Surcharge Acts, ATO authorities) creating dependency on external regimes (ss 3, 3A, 45C, 45DE, 28A–28B, 45DA–45DD).","Significant delegated lawmaking and administrative discretion: Rules, administrative instructions, and Commissioner determinations (s 37, s 45C(4)–(6), s 6(1)(b)).","Conditional powers to transfer member benefits without consent, but with registration constraints and exceptions (ss 45DE–45DF).","Multiple review and appeal layers (internal review by Commissioner, external review by Tribunal) with time limits and procedural requirements (Part 5A, ss 49C–49H; s 46(2A)).","Numerous transitional and savings provisions spanning many amending Acts (Parts 6–10 and long Endnotes) that preserve accrued rights and create special rules for different cohorts.","Criminal and civil enforcement provisions with mixed fault standards (strict liability in some cases, high penalties in s 49L) and information‑gathering powers (ss 49J–49L).","Actuarial review and actuarial valuation requirements that impose technical inputs and periodic re-assessments (s 45ZA).","Fiscal mechanics and reimbursement rules requiring ministerial determinations and public-account appropriations, producing contingent budgetary liabilities (s 45S, s 30)."],"plain_english_summary":"**What this law does (mechanics)\n\n- Establishes and governs two main Northern Territory public-sector superannuation schemes: the Northern Territory Government and Public Authorities' Superannuation Scheme (NTGPAS) and the Northern Territory Government Death and Invalidity Scheme (NTGDI) (see Parts 3 and 4).\n- Creates the office of Commissioner of Superannuation and gives the Commissioner administrative powers, delegation power and duties (ss 4–7). The Commissioner runs the Schemes, prepares annual reports (s 40), and makes administrative instructions (for example, to implement Family Law splitting instruments, s 45C).\n- Sets membership rules (who is in which Scheme) and contribution rules for members and adherents (s 26 and related definitions in s 3 and s 45H).\n- Provides formulas and rules for death and invalidity benefits under the NTGDI Scheme (s 45N–45Q) and specifies that those benefits are paid from the Territory's public account with possible reimbursement by public authorities (s 45S).\n- Implements Commonwealth-linked obligations and interactions: compliance with the Family Law Act for splitting superannuation interests (ss 45B–45D), mechanisms to release amounts to pay Commonwealth tax debts on ATO release authority (ss 45DA–45DD), and cross-references to Commonwealth superannuation law (SIS Act and surcharge Acts) (see ss 3, 28A, 45DE–45DF).\n- Allows the Commissioner, together with the Trustee Board, to transfer member or adherent benefits to a successor fund (ss 45DE–45DF). Some transfers may occur without member consent subject to conditions, and transfers to regulated funds require appropriate Commonwealth registration (s 45DE(3)–(4)).\n- Sets internal review and external appeal rights for persons affected by Commissioner decisions (Part 5A, ss 49A–49H): an internal review by the Commissioner, then review by the Civil and Administrative Tribunal.\n- Provides enforcement, information-gathering powers and criminal penalties for non-compliance, giving misleading information or improper disclosure of confidential information (ss 49J–49L). Strict liability and significant penalties apply for some breaches (s 49L).\n- Contains multiple transitional provisions and amendments that reorganise trusteeship, change board composition and preserve tax or registration exemptions during structural changes (Parts 6–10 and Schedule).\n\n**Who it affects (practical stakeholders)**\n\n- Current and former Northern Territory permanent public-sector employees and Members of the Legislative Assembly (members and adherents) — they receive benefits, can be subject to account transfers, and may have rights to split benefits on relationship breakdown (s 26, s 45H, ss 45B–45D).\n- Dependants and estates of deceased members — they can receive death benefits (ss 45M, 45P).\n- The Commissioner of Superannuation and, where applicable, the Trustee Board — they administer funds, approve transfers, determine allowances for salary calculations and exercise discretion on payments (ss 6, 37, 45E, 45DE).\n- The Territory (Treasurer / Minister), public authorities and the Central Holding Authority — the Territory funds employer-financed benefits (s 29), public authorities may be called on to reimburse or enter contribution arrangements (s 30, s 45S).\n- The Australian Taxation Office (ATO) — the scheme accommodates ATO-issued release authorities to collect tax debts from members' entitlements (ss 45DA–45DD).\n\n**Why it matters (policy and fiscal mechanics, stated purpose then tested against trade-offs)\n\nStated purpose (as expressed in the Act): to provide for administration of public-sector superannuation schemes and related matters (long title; see Parts 3–5). The statute also expressly aligns Territory administration with relevant Commonwealth laws (s 3A, s 45C) and creates a mechanism for orderly trustee/administration changes (Parts 6–10).\n\nOperational consequences, costs and trade-offs:\n\n- Fiscal exposure: Guaranteed NTGDI death and invalidity benefits are paid from the Territory's public account (s 45S(1)). That creates an explicit public liability; public authorities may reimburse on a minister-determined fair basis but primary payment is by the Territory (s 45S(2)–(3)). The cost is concentrated on the Territory budget while benefits are concentrated to members and their dependants.\n\n- Administrative discretion vs legal certainty: The Commissioner has wide discretion to administer the Schemes, approve allowances that affect benefit calculations (s 6, s 45E(2)), determine rules (s 37) and issue administrative instructions that can override Scheme Rules where they conflict (s 45C(4)–(8)). That yields operational flexibility but increases legal uncertainty for members because many outcomes turn on delegated decisions and Commissioner judgment.\n\n- Member consent and portability: The Commissioner (with Trustee Board) can transfer members' accumulation balances to successor funds without member consent (s 45DE(3)), subject to registration requirements when transferring to regulated superannuation entities (s 45DE(4)). This eases fund consolidation and administrative simplification but reduces individual control over the choice of default fund.\n\n- Interaction with Commonwealth law: The Act imports and depends on Commonwealth regimes (SIS Act, Family Law Act, Surcharge Acts) (ss 3, 3A, 28A, 45C, 45DE). That links Territory obligations to external requirements (benefit-splitting, ATO release authorities, transfer registration) and may impose compliance and reporting costs.\n\n- Compliance burden and sanctions: The Commissioner can require information and documents (s 49J). There are criminal penalties for failing to comply or for giving misleading information (ss 49J–49K) and severe penalties for reckless or improper disclosure of confidential information (s 49L). These provisions protect scheme integrity but increase compliance costs for members, employers and advisers.\n\n- Transitional complexity and legal stability: The Act contains many transitional and savings provisions (Parts 6–10 and the long Endnotes list of amending Acts) to preserve accrued rights, move trusteeship, and exempt certain acts from tax or foreign charges (ss 56–60, 79–81). These preserve entitlements but add legal complexity and litigation risk when schemes change.\n\n**Who pays, who decides, and what behaviour changes**\n\n- Who pays: Primary payments of employer-financed benefits and NTGDI benefits are from the Territory public account (ss 29, 45S(1)). Public authorities may reimburse the Territory or enter contribution arrangements (ss 30, 45S(2)–(3)). Members can make advance payments to reduce surcharge debt accounts (ss 28A–28B).\n\n- Who decides: The Commissioner (appointed by the Administrator) runs the Schemes and exercises broad powers (ss 4–7). The Minister has oversight and can approve other scheme administration or exemptions (ss 6(1)(b), 30(3), 37(2)). The Trustee Board (where relevant) must agree to successor fund transfers (s 45DE(2)).\n\n- Behaviour changes: Employers must deduct and remit contributions and may be required to make reimbursements (s 39(3)–(4), s 30). Members may elect to make advance payments to reduce surcharge debts (s 28B). Members and advisers will respond to the Act's complaint, review and disclosure rules (Part 5A, ss 46, 49C–49H).\n\n**Implementation and risk notes**\n\n- Implementation relies heavily on delegated instruments (Rules and administrative instructions) and cross-jurisdictional alignment with Commonwealth law, which raises execution risk if registrations or Commonwealth rules change (ss 37, 45C, 45DE(4)).\n- The Act concentrates benefit entitlements with public funding and significant administrative discretion — that reduces transaction costs for the State but increases single-point fiscal risk and the potential for disputes over discretionary decisions.\n\n(Selected sections cited in text: ss 3, 3AA, 3A, 4–7, 26, 28A–28B, 29–30, 37, 40, 45B–45D, 45DA–45DD, 45DE–45DF, 45E–45N, 45P–45S, 46, Part 5A (ss 49A–49H), 49J–49L.)"},"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":true,"description":"The legislation has grown significantly beyond its original 1986 purpose of establishing a single defined benefit superannuation fund. Through successive amendments (particularly 2007, 2010, 2012, 2014, 2015, and 2019), it has evolved to manage: a discontinued fund with preserved benefits; a separate death and invalidity scheme; complex family law splitting arrangements; tax debt release mechanisms; multiple trustee board restructures (3-member to 9-member to abolition); and extensive transitional arrangements for legacy schemes (LAMS, NTSS, Police Supplementary Benefit). The 2019 amendments transferred all trustee board functions to the Commissioner, fundamentally changing the governance model. The Act now functions more as a holding statute for multiple historical schemes rather than a single active superannuation scheme."},"complexity_factors":["Multiple overlapping schemes with different eligibility criteria (pre-1999 vs post-1999 employment commencement dates)","Extensive cross-referencing to Commonwealth legislation (SIS Act, Family Law Act, Income Tax Assessment Act, Superannuation Contributions Tax legislation)","Complex defined terms including nested definitions (e.g., 'eligible employee' excludes multiple categories with their own sub-definitions)","Mathematical formulas for benefit calculations with multiple variables and age-based multipliers (section 45N)","Numerous transitional provisions across six different amending Acts spanning 2010-2019, preserving old decision-making frameworks and board structures","Conditional logic for benefit payments (e.g., workers' compensation offsets, part-time ratios, approved allowances)","Splitting of superannuation interests under family law with administrative instructions that can override scheme rules","Multiple review pathways depending on when decisions were made and which scheme applies","Property acquisition on 'just terms' provisions requiring constitutional safeguards"],"plain_english_summary":"**What this law does:**\n\nThis is the Northern Territory's main law governing superannuation (retirement savings) for public sector workers. It establishes and runs two key schemes:\n\n*   **The NTGPAS Scheme** (Northern Territory Government and Public Authorities' Superannuation Scheme): An accumulation-style fund for eligible public servants, teachers, and police officers who started permanent employment before August 1999. Members have individual accounts where contributions accumulate.\n*   **The NTGDI Scheme** (Northern Territory Government Death and Invalidity Scheme): A separate scheme providing lump-sum benefits if a public servant dies or retires due to invalidity (being unable to work due to illness or injury). This covers employees who started after August 1999 and aren't in the older scheme.\n\n**Who it affects:**\n\n*   Current and former permanent employees of the NT Government, public authorities, teaching service, and police force\n*   Members of the Legislative Assembly (MLAs)\n*   Dependants (spouses, children, interdependent partners) of deceased members\n*   The Commissioner of Superannuation, who administers the schemes\n\n**Key things the law covers:**\n\n*   **Administration:** Creates the role of Commissioner of Superannuation to run the schemes, with power to delegate and charge fees\n*   **Benefits:** Sets rules for when benefits are paid (retirement, resignation, death, invalidity), how they're calculated, and who gets them\n*   **Family law:** Allows superannuation to be split between separating couples under the Family Law Act\n*   **Tax debts:** Permits early release of super to pay tax debts to the Australian Taxation Office\n*   **Transfers:** Allows benefits to be transferred to successor funds or eligible rollover funds without member consent in certain circumstances\n*   **Reviews:** Gives members the right to have decisions reviewed first by the Commissioner, then by the Civil and Administrative Tribunal\n*   **Protections:** Makes it an offence to give misleading information or disclose confidential information; prevents benefits from being assigned or seized by creditors\n\n**Why it matters:**\n\nThis law determines how tens of thousands of current and former NT public servants save for retirement, what happens to their savings if they die or become incapacitated, and how disputes are resolved. It ensures the Territory meets its obligations as an employer while protecting employees' retirement benefits."},"issue_detection":{"absurdities":[],"contradictions":[]},"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"}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-act-1986","history":"/api/acts/superannuation-act-1986/history","analysis":"/api/acts/superannuation-act-1986/analysis","conflicts":"/api/acts/superannuation-act-1986/conflicts","importantCases":"/api/acts/superannuation-act-1986/important-cases","documents":"/api/acts/superannuation-act-1986/documents"}}