{"id":"F2009B00269","name":"Superannuation Act 1990 (Tax on Employer Contributions) Determination No. 2","slug":"superannuation-act-1990-tax-on-employer-contributions-determination-no-2","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":76410,"registerId":"commonwealth-F2009B00269-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation Act 1990 (Tax on Employer Contributions) Determination No. 2","content":"COMMONWEALTH OF AUSTRALIA\n\nSUPERANNUATION ACT 1990\n\nDETERMINATION\n\nThe Commonwealth Superannuation Board of Trustees No. 1, pursuant to clause 3 of the Trust Deed made under Part 2 of the Superannuation Act 1990 and for the purposes of paragraph (a) of the definition of “accumulated funded employer contributions” in rule 1.1.1. of the Rules of the Administration of the Superannuation Scheme contained in the deed referred to in section 4 of that Act, DETERMINE as follows:\n\nCitation\n\n1. This determination may be cited as the \"Superannuation Act 1990 (Tax on Employer Contributions) Determination No. 2\".\n\nPrevious Determination\n\n2. The \"Superannuation Act 1990 (Tax on Employer Contributions) Determination No. 1”, made by the Commonwealth Superannuation Board of Trustees No. 1 in relation to paragraph (a) of the definition of “accumulated funded employer contributions” in rule 1.1.1. of the Rules on 5 September 1991, is revoked and deemed never to have applied in relation to a person who ceased to be a member before the commencement of this determination.\n\nCommencement\n\n3. This determination shall take effect on and from 1 January 1992.\n\nInterpretation\n\n4. Words and expressions defined in rule 1.1.1 of the Rules have the same meaning in this determination.\n\nAmount of Tax on Employer Contributions\n\n5. The amount in the nature of income tax relevant to a funded employer contribution paid in respect of a person shall be 15 per cent of that contribution.\n\nR. L. Brown\n\n....................\n\nR.L. Brown\n\n(Chairperson)\n\nG. N. Vanthoff M. Crompton\n\n.................... ....................\n\nG.N. Vanthoff M. Crompton\n\n(Trustee) (Alternate Trustee for P. J. Barrett)\n\nD. C. Leaver John Flitcroft\n\n.................... ....................\n\nD.C. Leaver J.A. Flitcroft\n\n(Trustee) (Trustee)\n\nThe Common Seal of the Commonwealth Superannuation Board of Trustees No. 1 was hereunto affixed by authority of the Board.\n\nDated this fifth day of October 1991","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This determination performs exactly the narrow technical function suggested by its title: setting the tax rate on employer contributions for the CSS. It does not expand beyond this specific purpose."},"complexity_factors":["Very short document (5 operative clauses plus citation/commencement provisions)","Only one substantive provision setting a flat percentage rate (clause 5)","Minimal defined terms — relies on external definitions in the CSS Rules (rule 1.1.1)","Simple revocation of previous instrument without complex transitional provisions","No nested exceptions, conditional logic, or cross-referencing beyond basic interpretation clause"],"plain_english_summary":"The Determination fixes a 15% tax on employer contributions to the Commonwealth Superannuation Scheme (CSS), effective 1 January 1992. It revokes the earlier September 1991 Determination and confirms that the prior rule never applied to members who left before this one began. It affects CSS members and the Board, aligning fund-level taxation with early-1990s superannuation reforms."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The instrument replaces the earlier Determination No.1 by revoking it (and deeming it never to have applied for persons who ceased membership before commencement) and institutes a new rule that a 15% tax-like amount applies to funded employer contributions from 1 January 1992. The change therefore alters which members are covered by the Board's tax treatment and substitutes the previous rule with the fixed 15% rate."},"complexity_factors":["Cross-reference to the scheme's rule 1.1.1 for defined terms (clause 4)","Revocation and deeming of the earlier Determination No.1 limited to persons who ceased membership before commencement (clause 2)","Specified commencement date creating a clear start date (clause 3)","Single, fixed percentage for the tax-like amount (15%) reduces substantive complexity (clause 5)","Authority invoked: Trust Deed clause 3 and Board instrument-making power (introductory paragraph)","Legal phrasing 'amount in the nature of income tax' may require interpretation in administration or accounting (clause 5)"],"plain_english_summary":"This determination replaces an earlier board determination and sets a 15% charge described as an \"amount in the nature of income tax\" on funded employer contributions to the Commonwealth superannuation scheme, effective 1 January 1992. It uses the scheme’s rule definitions and explicitly revokes the prior Determination No.1 in relation to people who ceased membership before this determination began. The charge attaches to employer-paid funded contributions and was prescribed by the Commonwealth Superannuation Board of Trustees No.1."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-act-1990-tax-on-employer-contributions-determination-no-2","history":"/api/acts/superannuation-act-1990-tax-on-employer-contributions-determination-no-2/history","analysis":"/api/acts/superannuation-act-1990-tax-on-employer-contributions-determination-no-2/analysis","conflicts":"/api/acts/superannuation-act-1990-tax-on-employer-contributions-determination-no-2/conflicts","importantCases":"/api/acts/superannuation-act-1990-tax-on-employer-contributions-determination-no-2/important-cases","documents":"/api/acts/superannuation-act-1990-tax-on-employer-contributions-determination-no-2/documents"}}