{"id":"F2009B00075","name":"Superannuation Act 1990 - Designated Employer Determination No. 2 (16/10/1990)","slug":"superannuation-act-1990-designated-employer-determination-no-2-16-10-1990","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":121315,"registerId":"commonwealth-F2009B00075-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation Act 1990 - Designated Employer Determination No. 2 (16/10/1990)","content":"Determination under the Superannuation Act 1990\n\nI, DAVID LINDSAY, Assistant Secretary Commonwealth Superannuation Branch, a delegate of the Minister for Finance, hereby make the following determination under subparagraph (b)(ii) of the definition of \"designated employer\" in subsection 15(1) of the Superannuation Act 1990\n\nDated 16 October 1990\n\n![](image.001.png)\n\nAssistant Secretary\n\nCommonwealth Superannuation Branch\n\n![](image.002.png)DETERMINATION UNDER SUBPARAGRAPH (b)(ii)\n\nOF DEFINITION OF \"DESIGNATED EMPLOYER\"\n\nIN SUBSECTION 15(1) OF THE SUPERANNUATION ACT 1990\n\nCitation\n\n1\\. This Declaration may be cited as \"Designated Employer Determination No 2 \".\n\nDesignated Employer\n\n2\\. The designated employer in relation to a productivity employee referred to in paragraph (b) (ii) of the definition of \"designated employer\" in subsection 15(1) of the Superannuation Act 1990 is the Department which pays the salary of that employee.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This determination does not expand or narrow the statutory category set out in the Superannuation Act 1990; it clarifies which entity within that statutory framework counts as the \"designated employer\" by tying the status to the Department that pays the employee's salary (Determination, para 2). The instrument implements a definitional choice rather than altering the underlying scope of the statutory provision; any change in legal effect follows from applying that definitional rule to existing employment and payroll arrangements."},"complexity_factors":["Very narrow, single-sentence operative rule (Determination, para 2).","Relies on cross-reference to the Superannuation Act 1990 (subparagraph (b)(ii) of definition in subsection 15(1)), so users must consult that Act to see full scope.","Depends on the meaning of terms not defined in the instrument itself (\"productivity employee\", \"Department\", \"pays the salary\").","Potential factual complexity where payroll arrangements separate payment from operational management (shared services, external payroll agents).","Made by a delegate under a statutory provision; understanding delegated authority requires reading the Act (instrument header and opening paragraph)."],"plain_english_summary":"What this instrument does (mechanically)\n\n- This is a short legal declaration made under the Superannuation Act 1990 (specifically under subparagraph (b)(ii) of the definition of \"designated employer\" in subsection 15(1)). The delegate who signed it is identified in the instrument. (See instrument heading and opening paragraph.)\n- The operative rule is a single sentence: for a \"productivity employee\" referred to in that subparagraph, the \"designated employer\" is the Department that pays that employee's salary. (Determination, paragraph 2.)\n\nWho it affects\n\n- It affects \"productivity employees\" covered by the cited subparagraph of subsection 15(1) of the Superannuation Act 1990. The instrument determines which entity counts as their designated employer for the purposes of that Act. (See opening paragraph and Determination, para 2.)\n\nWhy it matters (stated purpose and practical effect)\n\n- Stated purpose: the instrument fixes which entity is the designated employer for the statutory category of employee identified in the Act (the instrument achieves this by naming the salary-paying Department as the designated employer). (Determination, para 2; made under subparagraph (b)(ii) of subsection 15(1).)\n- Practical effect: the rule assigns legal status (\"designated employer\") to the Department that actually pays the employee's salary. That determines which Department has the employer role and associated responsibilities or rights under the Superannuation Act for those employees. (Determination, para 2.)\n\nCosts, incentives and implementation considerations (mechanical analysis)\n\n- Who pays: the Department that processes and pays the employee's salary is identified as the designated employer. This makes the payroll-paying Department the point of legal accountability under the cited statutory definition. (Determination, para 2.)\n- Who decides: the instrument was made by a delegated officer under the Act (the delegate is named in the instrument). The delegate exercises the statutory power to make this determination. (Instrument header and opening paragraph.)\n- Compliance and administrative burden: the rule is short and specific; it should reduce ambiguity about which Department is the designated employer in straightforward payroll arrangements. (Determination, para 2.)\n- Implementation risks and substitution effects: where salary payment is routed through a different entity (for example shared-service centres, third-party payroll providers, or an agency other than the operational line Department), the legal designation will follow the actual salary payer. That can shift legal responsibilities away from the operational manager of the employee and onto the entity that pays the salary, which could require inter-departmental arrangements to allocate practical duties and costs. (Inferred from the operative rule in Determination, para 2.)\n- Discretion and administrative cost: the instrument itself is a one-off declaratory rule; ongoing discretion remains with Departments and payroll arrangements—if payroll arrangements change, the identity of the designated employer will follow the salary payer unless further determinations or statutory amendments are made. (Determination, para 2; made under subparagraph (b)(ii) of subsection 15(1).)\n\nConcentrated benefits and diffuse costs\n\n- Concentrated benefit: a Department that pays salaries gains certainty about its status as designated employer and the related administrative control. (Determination, para 2.)\n- Diffuse costs: employees and other Departments may face administrative coordination costs where payment and operational responsibility are split; the rule allocates legal status to the payer rather than to the manager of work. (Inferred from the operative wording in Determination, para 2.)\n\nNet description (succinct)\n\n- The determination is a narrowly targeted, mechanically simple rule: for the specified statutory employees, the Department that pays the salary is declared to be the \"designated employer\" for the purposes of the cited provision of the Superannuation Act 1990. (Determination, para 2; instrument header.)"},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is a straightforward delegated legislative instrument exercising a specific power granted by the parent Act. It does exactly what the enabling provision authorises: specifying the designated employer for a particular category of employees. There is no scope creep or expansion beyond the original statutory intent."},"complexity_factors":["Only 2 operative provisions (citation and designated employer rule)","No defined terms within the instrument itself (relies entirely on external definitions in the parent Act)","No cross-references to other legislation beyond the single reference to the Superannuation Act 1990","Simple, unconditional declaratory language ('is the Department which pays the salary')","Single, clear factual test for application (which department pays the salary)"],"plain_english_summary":"This is a short official decision made in 1990 under Australia's Superannuation Act 1990. It decides which government department counts as the 'designated employer' for certain Commonwealth employees (called 'productivity employees').\n\n**What it does:**\n- For a specific group of Commonwealth employees covered by paragraph (b)(ii) of the Superannuation Act, this determination says their 'designated employer' is whichever **Department actually pays their salary**.\n\n**Why this matters:**\n- In superannuation law, the 'designated employer' is the entity responsible for making superannuation contributions for an employee. This determination clarifies that for these particular employees, it's the department that handles their pay—not some other agency or body.\n- This ensures there's no confusion about who must pay superannuation contributions for these workers.\n\n**Who it affects:**\n- Commonwealth 'productivity employees' (a specific category of public servants under the Act) who fall under paragraph (b)(ii) of the 'designated employer' definition.\n- The government departments that employ and pay these workers."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-act-1990-designated-employer-determination-no-2-16-10-1990","history":"/api/acts/superannuation-act-1990-designated-employer-determination-no-2-16-10-1990/history","analysis":"/api/acts/superannuation-act-1990-designated-employer-determination-no-2-16-10-1990/analysis","conflicts":"/api/acts/superannuation-act-1990-designated-employer-determination-no-2-16-10-1990/conflicts","importantCases":"/api/acts/superannuation-act-1990-designated-employer-determination-no-2-16-10-1990/important-cases","documents":"/api/acts/superannuation-act-1990-designated-employer-determination-no-2-16-10-1990/documents"}}