{"id":"F1997B02202","name":"Superannuation Benefit (Interim Arrangement) (Annual Rate of Contribution) Regulations","slug":"superannuation-benefit-interim-arrangement-annual-rate-of-contribution-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"351 of 1988","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29502,"registerId":"commonwealth-F1997B02202-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation Benefit (Interim Arrangement) (Annual Rate of Contribution) Regulations","content":"![](image.001.png)\n\nSuperannuation Benefit (Interim Arrangement) (Annual Rate of Contribution) Regulations\n\nStatutory Rules 1988 No. 351 as amended\n\nmade under the\n\nSuperannuation (Productivity Benefit) Act 1988\n\nThis compilation was prepared on 5 July 2004 \ntaking into account amendments up to SR 1989 No. 378\n\nPrepared by the Office of Legislative Drafting, \nAttorney-General’s Department, Canberra\n\nContents\n\n1 Commencement\n\n2 Citation \\[see Note 1\\]\n\n3 Interpretation\n\n4 Annual rate of contribution\n\nNotes\n\n1 Commencement\n\nThese Regulations commence on 1 January 1989.\n\n2 Citation \\[see Note 1\\]\n\nThese Regulations may be cited as the Superannuation Benefit (Interim Arrangement) (Annual Rate of Contribution) Regulations.\n\n3 Interpretation\n\nIn these Regulations, unless the contrary intention appears:\n\n> the Act means the Superannuation Benefit (Interim Arrangement) Act 1988.\n\n4 Annual rate of contribution\n\n(1) For the purposes of paragraph (b) of the definition of annual rate of contribution in subsection 3 (1) of the Act, the amount prescribed for the year commencing on 1 January 1989 is:\n\n(a) if the employee’s annual rate of salary is less than $20,801 — $624;\n\n(b) if the employee’s annual rate of salary is $20,801 or more but less than $32,500 — 3% of the person’s annual rate of salary;\n\n(c) if the employee’s annual rate of salary is $32,500 or more but less than $48,751 — $975; or\n\n(d) if the employee’s annual rate of salary is $48,751 or more — 2% of the person’s annual rate of salary.\n\n(2) For the purposes of paragraph (b) of the definition of annual rate of contribution in subsection 3 (1) of the Act, the amount prescribed for the year commencing on 1 January 1990 is:\n\n(a) if the employee’s annual rate of salary is less than $22,013 — $660; or\n\n(b) if the employee’s annual rate of salary is $22,013 or more but less than $33,800 — 3% of the employee’s annual rate of salary; or\n\n(c) if the employee’s annual rate of salary is $33,800 or more but less than $50,700 — $1,015; or\n\n(d) if the employee’s annual rate of salary is $50,700 or more — 2% of the employee’s annual rate of salary.\n\n> Notes to the Superannuation Benefit (Interim Arrangement) (Annual Rate of Contribution) Regulations\n\n> Note 1\n\n> Note: The Superannuation Benefit (Interim Arrangement) (Annual Rate of Contribution) Regulations (in force under the Superannuation (Productivity Benefit) Act 1988) as shown in this compilation comprise Statutory Rules 1988 No. 351 amended as indicated in the Tables below.\n\n> Note: > Note: Table of Statutory Rules\n\n| Year andnumber | Date of notificationin Gazette | Date ofcommencement | Application, saving ortransitional provisions |\n| -------------- | ------------------------------ | ------------------- | --------------------------------------------- |\n| 1988 No. 351 | 21 Dec 1988 | 1 Jan 1989 | |\n| 1989 No. 378 | 21 Dec 1989 | 1 Jan 1990 | — |\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

R. 4.................

am. 1989 No. 378

\n```","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This legislation appears to have maintained its original narrow scope. It was designed to set specific contribution rates for the interim superannuation arrangement for two specific years (1989 and 1990), and the compilation shows only one amendment (in 1989) which added the 1990 rates. The legislation has not expanded beyond its original purpose of prescribing annual contribution rates."},"complexity_factors":["Only 4 operative provisions (commencement, citation, interpretation, and the substantive rate-setting rule)","Single defined term ('the Act') in the interpretation section","Simple tiered structure with clear salary thresholds and corresponding contribution amounts","No cross-references to other legislation beyond the parent Act","No conditional logic beyond basic 'if-then' salary band determinations","Limited to two specific years (1989 and 1990) with nearly identical structures"],"plain_english_summary":"This is a short set of regulations from 1988 that sets out how much money the Australian Government must contribute to certain employees' superannuation (retirement savings) under a temporary scheme.\n\n**What it does:**\n- It specifies the dollar amounts or percentages that count as the \"annual rate of contribution\" for government employees covered by the Superannuation Benefit (Interim Arrangement) Act 1988.\n- The contribution rates are based on how much the employee earns, with different rules for 1989 and 1990.\n\n**Who it affects:**\n- Commonwealth government employees who were covered by this interim superannuation arrangement in 1989 and 1990.\n\n**How the contributions work:**\nThe regulations use a tiered system where the contribution amount depends on the employee's salary:\n\n**For 1989:**\n- **Under $20,801:** Flat $624\n- **$20,801 to $32,499:** 3% of salary\n- **$32,500 to $48,750:** Flat $975\n- **$48,751 and above:** 2% of salary\n\n**For 1990:**\n- **Under $22,013:** Flat $660\n- **$22,013 to $33,799:** 3% of salary\n- **$33,800 to $50,699:** Flat $1,015\n- **$50,700 and above:** 2% of salary\n\n**Why it matters:**\nThis was a transitional arrangement that set specific contribution rates before the modern superannuation guarantee system was fully established. It ensured government employees received defined superannuation contributions based on their salary brackets during this interim period."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not change who is covered by the Act; it only specifies the numeric annual contribution amounts for the years commencing 1 January 1989 and 1 January 1990 (Reg. 4). The amendment history updates figures but does not expand or narrow the Act’s substantive scope."},"complexity_factors":["Simple, formulaic content: prescribes numeric rates and thresholds rather than procedural rules (Reg. 4).","Cross-reference to the Act's definition of 'annual rate of contribution' (subsection 3(1) of the Act) introduces a dependency on external statutory text.","Mixed rate types: a small number of salary bands use either fixed dollar amounts or percentage rates (Reg. 4(1)–(2)), requiring conditional calculation.","Temporal limitation: separate prescribed amounts for two specific years (commencement clauses and Reg. 4), which raises maintenance/versioning needs.","Amendment history limited to one amendment (SR 1989 No. 378) — low legislative complexity but requires attention to compilation dates."],"plain_english_summary":"These Regulations prescribe the numeric annual contribution amounts used under the Superannuation Benefit (Interim Arrangement) Act 1988 for the years starting 1 January 1989 and 1 January 1990. They set contribution obligations by applying fixed dollar amounts or percentage rates to an employee’s annual salary according to salary bands.\n\nThat mechanically changes how much must be contributed for affected employees and therefore the cost to those who pay the contributions; employers (or other obliged contributors) must compute and pay contributions in line with these prescribed rates."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-benefit-interim-arrangement-annual-rate-of-contribution-regulations","history":"/api/acts/superannuation-benefit-interim-arrangement-annual-rate-of-contribution-regulations/history","analysis":"/api/acts/superannuation-benefit-interim-arrangement-annual-rate-of-contribution-regulations/analysis","conflicts":"/api/acts/superannuation-benefit-interim-arrangement-annual-rate-of-contribution-regulations/conflicts","importantCases":"/api/acts/superannuation-benefit-interim-arrangement-annual-rate-of-contribution-regulations/important-cases","documents":"/api/acts/superannuation-benefit-interim-arrangement-annual-rate-of-contribution-regulations/documents"}}