{"id":"F1997B02271","name":"Superannuation (Additional Contributions) Regulations","slug":"superannuation-additional-contributions-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"221 of 1976","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29545,"registerId":"commonwealth-F1997B02271-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (Additional Contributions) Regulations","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nStatutory Rules\n\n1976 No. 221\n\nREGULATIONS UNDER THE SUPERANNUATION ACT 1976.\\*\n\nI, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Superannuation Act 1976.\n\nDated this thirtieth day of September, 1976.\n\nJOHN R. KERR\n\nGovernor-General.\n\nBy His Excellency’s Command,\n\nERIC ROBINSON\n\nMinister of State for Post and Telecommunications for and on behalf of the Treasurer.\n\nSUPERANNUATION (ADDITIONAL CONTRIBUTIONS) REGULATIONS\n\nCitation.\n\n1. These Regulations may be cited as the Superannuation (Additional Contributions) Regulations.\n\nCommencement.\n\n2. These Regulations shall be deemed to have taken effect from and including 1 July 1976.\n\nDefinition.\n\n3. In these Regulations, “ the Act ” means the Superannuation Act 1976.\n\nAdditional contributions under subsection 186 (9)—where previous contribution (with reserve units) is not less than 4/5 of 5% of salary.\n\n4. (1) The additional contributions that under sub-section 186 (9) of the Act an existing contributor referred to in that sub-section is required to pay to the Commissioner, being an existing contributor—\n\n(a) the amount of whose previous contribution (including contribution for reserve units) is not less than four-fifths of the amount of notional basic contribution applicable to him on the commencing day; and\n\n(b) who is an existing contributor referred to in sub-section 186 (2) or (4) of the Act,\n\nare the contributions payable in accordance with sub-regulation (2).\n\n(2) An existing contributor referred to in sub-regulation (1) shall pay to the Commissioner—\n\n(a) on each contribution day in respect of which section 46 of the Act in its application to him is modified by the operation of sub-section 186 (2) or paragraph 186 (4) (b) of the Act—an additional contribution equal to one-fifth of the amount of notional basic contribution applicable to him on that day; and\n\n\\* Notified in the Australian Government Gazette on 6 October 1976.\n\n  \n\n(b) on each contribution day in respect of which section 46 of the Act in its application to him is modified by the operation of paragraph 186 (4) (a) of the Act—an additional contribution equal to two- fifths of the amount of notional basic contribution applicable to him on that day.\n\nAdditional contributions under subsection 186 (9)—where previous contribution (with reserve units) is less than 4/5 of 5% of salary.\n\n5. (1) The additional contributions that under sub-section 186 (9) of the Act an existing contributor referred to in that sub-section is required to pay to the Commissioner, being an existing contributor—\n\n(a) the amount of whose previous contribution (including contribution for reserve units) is less than four-fifths, but not less than three- fifths of the amount of notional basic contribution applicable to him on the commencing day; and\n\n(b) who is an existing contributor referred to in sub-section 186 (4) of the Act,\n\nare the contributions payable in accordance with sub-regulation (2).\n\n(2) An existing contributor referred to in sub-regulation (1) shall pay to the Commissioner on each contribution day in respect of which section 46 of the Act in its application to him is modified by the operation of paragraph 186 (4) (a) or (b) of the Act an additional contribution equal to one-fifth of the amount of notional basic contribution applicable to him on that day.\n\nModification of section 186 of the Act.\n\n6. (1) Section 186 of the Act applies to and in relation to existing contributors of the kind referred to in sub-regulation 4 (1) subject to the modifications specified in Schedule 1.\n\n(2) Section 186 of the Act applies to and in relation to existing contributors of the kind referred to in sub-regulation 5 (1) subject to the modifications specified in Schedule 2.\n\nSCHEDULE 1 Sub-regulation 6 (1)\n\nMODIFICATIONS SUBJECT TO WHICH SECTION 186 OF THE ACT APPLIES TO EXISTING CONTRIBUTORS OF THE KIND REFERRED TO IN SUB-REGULATION 4 (1)\n\nOmit paragraphs 3 (b), 5 (b) and 6 (b).\n\nSCHEDULE 2 Sub-regulation 6 (2)\n\nMODIFICATIONS SUBJECT TO WHICH SECTION 186 OF THE ACT APPLIES TO EXISTING CONTRIBUTORS OF THE KIND REFERRED TO IN SUB-REGULATION 5 (1)\n\n1\\. Omit sub-paragraph 5 (b) (ii) and paragraph 6 (b).\n\n2\\. Omit from sub-paragraph 5 (b) (i) the figure “ 7 ” and substitute the figure “ 6 ”.\n\n24038/78—27","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"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"These Regulations implement technical, transitional rules required by subsection 186(9) of the Superannuation Act 1976. They do not expand the subject matter beyond the Act’s purpose; instead they specify numeric additional contribution rates, thresholds and minor textual modifications to how section 186 operates for affected existing contributors (reg 4–6; Schedules 1–2). The instrument is therefore a targeted implementation detail rather than a change of scope from the original purpose."},"complexity_factors":["Short instrument (6 regs + 2 schedules) but relies heavily on cross-references to sections 46 and 186 of the Superannuation Act 1976","Three contribution bands determined by comparisons of prior contribution to a 'notional basic contribution' (>=4/5; between 3/5 and 4/5)","Formulaic outputs expressed as fractions (1/5, 2/5) of the notional basic contribution to be applied on each contribution day (reg 4(2), reg 5(2))","Schedules modify the text of section 186 (omissions and a numeric substitution), requiring reading both instruments together (reg 6; Schedules 1–2)","Key terms ('notional basic contribution', 'contribution day', 'commencing day', 'reserve units') are defined or explained in the Act, not in these Regulations, creating dependent complexity","Conditional logic tied to which paragraph/subsection of s.186 applies to a contributor (reg 4(2) cross-references sub-s 186(2) and 186(4)(a)/(b))","Potential for operational ambiguity when calculating prior contributions that include 'reserve units' and applying phased additional contributions"],"plain_english_summary":"**What these Regulations do (mechanically)\n\n- These Regulations set specific additional contribution amounts that certain existing superannuation contributors must pay to the Commissioner when the Superannuation Act 1976 is brought into effect (deemed from 1 July 1976) (reg 2, reg 3).\n- They divide affected existing contributors into two bands based on how their previous contribution (including any contributions for \"reserve units\") compares to a notional basic contribution that applies on the commencing day (reg 4(1), reg 5(1)).\n  - If the previous contribution is at least four-fifths (4/5) of the notional basic contribution, the contributor pays additional contributions equal to either one-fifth (1/5) or two-fifths (2/5) of the notional basic contribution on each contribution day, depending on which paragraph of s.186 of the Act modifies section 46 in their case (reg 4(2)(a)–(b)).\n  - If the previous contribution is less than four-fifths but at least three-fifths (3/5) of the notional basic contribution, the contributor pays an additional contribution equal to one-fifth of the notional basic contribution on each relevant contribution day (reg 5(2)).\n- The regulations also specify limited textual modifications to how section 186 of the Act applies to these groups, by omitting and substituting particular sub‑paragraphs as listed in Schedules 1 and 2 (reg 6; Schedules 1–2).\n\nWho is affected\n\n- \"Existing contributors\" to the relevant Commonwealth superannuation arrangements who were contributing immediately before the Act takes effect and whose prior contributions fall into the bands described above (reg 4(1)–5(1)).\n- The Commissioner (the public official who receives and administers the contributions) is the recipient of these additional payments (reg 4(2), reg 5(2)).\n- Payroll administrators and record-keepers responsible for calculating contribution-day amounts must apply these formulas.\n\nWhy this matters (official purpose and practical implications)\n\n- Officially, these rules implement transitional additional payments required under subsection 186(9) of the Superannuation Act 1976: they phase or top-up existing contributors to a new notional basic contribution level by prescribing precise additional amounts (see reg 4–6).\n\nAssessment of costs, incentives and implementation issues\n\n- Who pays: the financial burden falls on the individual existing contributors identified in regs 4–5 (they \"shall pay to the Commissioner\"; reg 4(2), reg 5(2)).\n- Who decides: the Regulations fix the formula and the Commissioner is the recipient; administrators apply the fixed rules (reg 4–6).\n- Behavioural effects: contributors face higher mandatory contributions, which reduces disposable income and may alter personal saving/consumption choices. Employers and payroll processors may need to adjust systems to withhold and remit these additional amounts if that is how contributions are collected.\n- Administrative and compliance costs: payroll and record systems must (a) calculate the notional basic contribution applicable to each person, (b) determine the contributor’s pre-existing contribution including \"reserve units\", (c) compare that amount to the 3/5 and 4/5 thresholds, and (d) apply the correct fractional additional contribution per contribution day (see reg 4(1)–(2), reg 5(1)–(2)). Those steps create modest recurring calculation and reporting work.\n- Legal and implementation risk: the rules rely on definitions and procedural terms (e.g. \"notional basic contribution\", \"contribution day\", \"commencing day\", and the content of section 46 and section 186 of the Act). Those definitions sit in the Act; any ambiguity there will affect how these Regulations are applied (reg 3 cross-references the Act; reg 6 modifies s.186). The schedules remove and alter specific subparagraphs of s.186, which may change entitlements or timing set out in the Act and require careful legal drafting during administration (Schedule 1; Schedule 2).\n- Trade-offs and opportunity cost: redirecting money from take-home pay into mandatory superannuation increases retirement savings but reduces current private consumption or private investments. The Regulations do not themselves alter employer contribution obligations beyond administrative tasks; they target individual contributors (reg 4(2), reg 5(2)).\n- Effects on private enterprise and markets: limited direct effect. The main impact on business is administrative (payroll and record-keeping). The measure does not change business ownership, competition rules, prices, or speech; it changes the disposable income of the affected individuals.\n- Concentrated benefits and diffuse costs: benefits accrue to the superannuation scheme (greater contributions for affected members); costs are concentrated on the identified contributing individuals and on payroll administrators who must update processes (reg 4–5).\n\nConcrete mechanics to watch in implementation\n\n- Establishing the correct baseline: determining the \"amount of previous contribution (including contribution for reserve units)\" and the \"notional basic contribution applicable to him on the commencing day\" (reg 4(1), reg 5(1)).\n- Applying the correct fraction on each contribution day: 1/5 or 2/5 of the notional basic contribution as required by the relevant subparagraph of s.186 (reg 4(2) and reg 5(2)).\n- Applying the textual modifications to section 186 as listed in Schedule 1 and Schedule 2 (reg 6 and Schedules).\n\nRelevant provisions cited: reg 2–6, Schedules 1–2 (Superannuation (Additional Contributions) Regulations 1976)."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This is the original 1976 regulation. It appears to serve its original limited purpose: setting transitional additional contribution rates for existing contributors during the implementation of the Superannuation Act 1976. The scope remains tightly focused on this specific transitional mechanism."},"complexity_factors":["Heavy reliance on defined terms from the parent Act (Superannuation Act 1976) — terms like 'existing contributor', 'notional basic contribution', 'contribution day', and 'commencing day' are not defined in these regulations","Mathematical fraction calculations (4/5, 3/5, 1/5, 2/5) create multiple conditional branches","Cross-references to specific subsections of the Act (186(2), 186(4), 186(9), section 46) require reading the regulations alongside the primary legislation","Two-tiered structure: contributors are sorted into categories based on their previous contribution levels, with different rules for each","Schedules modify the parent Act by omission and substitution, requiring readers to mentally reconstruct the amended text"],"plain_english_summary":"This is a 1976 regulation that sets out extra superannuation (retirement savings) payment rules for certain Australian public servants who were already in the government super scheme when new rules took effect.\n\n**What it does:**\n- Requires some existing government employees to pay **additional contributions** (extra money into their retirement fund) on top of their normal payments\n- The amount depends on how much they were already contributing before the new rules started on 1 July 1976\n\n**Who it affects:**\n- \"Existing contributors\" — public servants already in the Commonwealth Superannuation Scheme before the 1976 changes\n- Specifically those whose previous contribution rates were:\n  - **At least 4/5 of 5% of salary** (Regulation 4), or\n  - **Between 3/5 and 4/5 of 5% of salary** (Regulation 5)\n\n**How the extra payments work:**\n- If you were paying at least 4/5 of the standard rate: you pay an extra **1/5 or 2/5** of the standard contribution, depending on which part of the law applies to you\n- If you were paying 3/5 to 4/5 of the standard rate: you pay an extra **1/5** of the standard contribution\n\n**Why it matters:**\nThis was a transitional arrangement to gradually increase superannuation contributions for existing public servants without hitting them with the full new rate immediately. It phases in higher contribution rates based on what people were already paying."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-additional-contributions-regulations","history":"/api/acts/superannuation-additional-contributions-regulations/history","analysis":"/api/acts/superannuation-additional-contributions-regulations/analysis","conflicts":"/api/acts/superannuation-additional-contributions-regulations/conflicts","importantCases":"/api/acts/superannuation-additional-contributions-regulations/important-cases","documents":"/api/acts/superannuation-additional-contributions-regulations/documents"}}