{"id":"F2008B00483","name":"Superannuation Act 1990 (Division of Costs) Determination (No. 2) 1993","slug":"superannuation-act-1990-division-of-costs-determination-no-2-1993","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":71714,"registerId":"commonwealth-F2008B00483-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation Act 1990 (Division of Costs) Determination (No. 2) 1993","content":"![Commonwealth Coat of Arms](image.001.png)\n\nSuperannuation Act 1990 (Division of Costs) Determination (No. 2) 1993\n\nas amended\n\nmade under section 34 of the\n\nSuperannuation Act 1990\n\nThis compilation was prepared on 1 July 2011 \ntaking into account amendments up to Superannuation Act 1990 (Division of Costs) Determination No. 2 Amendment Determination 2011 (No. 1)\n\nPrepared by the Office of Legislative Drafting and Publishing, \nAttorney‑General’s Department, Canberra\n\nContents\n\n1 Name of Determination \\[see Note 1\\]\n\n2 Commencement\n\n3 Interpretation\n\n4 Division of Costs\n\nSchedule 1 Costs to be paid by CSC from the Fund\n\nSchedule 2 Costs to be paid by the Commonwealth\n\nNotes\n\n1 Name of Determination \\[see Note 1\\]\n\nThis Determination is the Superannuation Act 1990 (Division of Costs) Determination (No. 2) 1993.\n\n2 Commencement\n\nThis determination commences from and including 1 July 1993.\n\n3 Interpretation\n\n(1) In this Determination:\n\n> Act means the Superannuation Act 1990.\n\n> costs means the costs of the administration of the Act and the Deed, including the costs of and incidental to the management of the Fund by CSC and the investment of its money.\n\n> CSC (short for Commonwealth Superannuation Corporation) means the body corporate continued in existence by section 4 of the Governance of Australian Government Superannuation Schemes Act 2011.\n\n(2) Words and expressions defined in the Act and the Trust Deed made pursuant to section 4 of the Act have the same meaning in this Determination.\n\n4 Division of Costs\n\nThe Costs that are described in Schedule 1 to this determination are to be paid by CSC from the Fund and the Costs that are described in Schedule 2 to this determination are to be paid by the Commonwealth.\n\nSchedule 1 Costs to be paid by CSC from the Fund\n\n(section 4)\n\n Those costs of and incidental to the management of the Fund by CSC and the investment of its money.\n\nSchedule 2 Costs to be paid by the Commonwealth\n\n(section 4)\n\n The costs of the administration of the Act and of the Trust Deed other than those costs referred to in Schedule 1.\n\n> Notes to the Superannuation Act 1990 (Division of Costs) Determination (No. 2) 1993\n\n> Note 1\n\n> Note: The Superannuation Act 1990 (Division of Costs) Determination (No. 2) 1993 (in force under section 34 of the Superannuation Act 1990) as shown in this compilation is amended as indicated in the Tables below.\n\n> Note: > Note: Table of Instruments\n\n| Title | Date of making/FRLI registration | Date ofcommencement | Application, saving ortransitional provisions |\n| ---------------------------------------------------------------------------------------------------- | -------------------------------- | ---------------------- | --------------------------------------------- |\n| Superannuation Act 1990 (Division of Costs) Determination No. 2 | 25 Nov 1993 (see F2008B00483) | 1 July 1993 | |\n| Superannuation Act 1990 (Division of Costs) Determination No. 2 Amendment Determination 2011 (No. 1) | 30 June 2011 (see F2011L01389) | 1 July 2011 (see s. 2) | — |\n\n> Note: > Note: Table of Amendments\n\n```html\n

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted

Provision affected

How affected

S. 1.................

rs. 2011 No. 1

S. 3.................

rs. 2011 No. 1

S. 4.................

am. 2011 No. 1

Schedule 1

Heading to Schedule 1....

rs. 2011 No. 1

Schedule 1............

am. 2011 No. 1

Schedule 2

Heading to Schedule 2....

rs. 2011 No. 1

\n```","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The compilation records 2011 amendments that replaced ss 1 and 3, amended s.4 and revised both Schedules. Those amendments updated the instrument (including the CSC definition) but the compilation does not set out the prior text, so it does not on its face confirm whether the substantive allocation rule’s economic scope was broadened or narrowed."},"complexity_factors":["Straightforward two-way allocation rule: management/investment costs charged to the Fund (Schedule 1) and other Act/Trust Deed administration costs charged to the Commonwealth (Schedule 2) (s.4; Scheds 1–2).","Broad, catch-all definition of 'costs' that includes administration, management and investment; potential interpretive scope for 'incidental' items (s.3(1)).","Cross-references to external instruments: the Superannuation Act 1990 and the Trust Deed (s.3(2)), and to the Governance of Australian Government Superannuation Schemes Act 2011 for the CSC definition (s.3(1)).","Amendment history that replaced or amended multiple provisions (2011 amendments to ss 1, 3, 4 and both Schedules) creates a need to check versions for precise current wording (Notes/Table of Amendments).","Low procedural complexity but requires administrative coordination between CSC (as Fund manager) and Commonwealth finance functions to allocate and record costs."],"plain_english_summary":"This Determination divides who pays the running costs linked to the Superannuation Act 1990. It requires the Commonwealth Superannuation Corporation (CSC) to pay, from the Fund, costs of managing the Fund and investing its money; the Commonwealth pays the other administration costs of the Act and the Trust Deed. It matters because it shifts certain expenses onto the Fund (affecting members’ net returns) while the Commonwealth meets the remaining administrative expense burden."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Determination remains tightly scoped to its original purpose: dividing administrative costs between the Fund and the Commonwealth. The 2011 amendments merely updated institutional names (replacing references to the former CSS Board with CSC following the Governance of Australian Government Superannuation Schemes Act 2011) without expanding the substantive scope."},"complexity_factors":["Very short instrument (4 operative sections plus 2 schedules)","Only 3 defined terms in the interpretation section (Act, costs, CSC)","No nested exceptions or conditional logic – simple binary split between two schedules","Single cross‑reference to the parent Act (Superannuation Act 1990) and the Trust Deed","Schedules contain only descriptive headings and a single sentence each","Amendment history is procedural (updating body names and references) rather than substantive"],"plain_english_summary":"This Determination sets a clear cost‑split for the Commonwealth Superannuation Scheme: routine investment and fund‑management expenses come from the Fund, while broader policy, legal and non‑investment administration costs are paid by the Commonwealth. \n\nIt affects CSC (who charges Fund costs), the government (who funds the rest) and members, because the split decides whether costs reduce members’ balances or are met by taxpayers, enhancing fairness and transparency."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-act-1990-division-of-costs-determination-no-2-1993","history":"/api/acts/superannuation-act-1990-division-of-costs-determination-no-2-1993/history","analysis":"/api/acts/superannuation-act-1990-division-of-costs-determination-no-2-1993/analysis","conflicts":"/api/acts/superannuation-act-1990-division-of-costs-determination-no-2-1993/conflicts","importantCases":"/api/acts/superannuation-act-1990-division-of-costs-determination-no-2-1993/important-cases","documents":"/api/acts/superannuation-act-1990-division-of-costs-determination-no-2-1993/documents"}}