{"id":"F2005L01906","name":"Superannuation Benefits (Prescribed Requirements) Determination 2005","slug":"superannuation-benefits-prescribed-requirements-determination-2005","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":36107,"registerId":"commonwealth-F2005L01906-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation Benefits (Prescribed Requirements) Determination 2005","content":"![](image.001.png)\n\nSuperannuation Benefits (Prescribed Requirements) Determination 2005\n\nas amended\n\nmade under section 6 of the\n\nSuperannuation Benefits (Supervisory Mechanisms) Act 1990\n\nThis compilation was prepared on 10 July 2008 \ntaking into account amendments up to Superannuation Benefits (Prescribed Requirements) Amendment Determination 2008 (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 Definitions\n\n4 Prescribed requirements\n\nSchedule 1 Prescribed Requirements for Provision of Superannuation Benefits\n\nNotes\n\n1 Name of Determination \\[see Note 1\\]\n\nThis Determination is the Superannuation Benefits (Prescribed Requirements) Determination 2005.\n\n2 Commencement\n\nThis Determination commences on 1 July 2005.\n\n3 Definitions\n\n(1) In this Determination:\n\n| 1976 Act | means the Superannuation Act 1976. |\n| ----------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1988 Act | means the Superannuation (Productivity Benefit) Act 1988. |\n| 1990 Act | means the Superannuation Act 1990. |\n| 1995 Exclusion Declaration | means the Superannuation (PSS) Membership Exclusion Declaration 1995 as in force at 1 July 2005 |\n| 1995 Inclusion Declaration | means the Superannuation (PSS) Membership Inclusion Declaration 1995 as in force at 1 July 2005 |\n| 2005 Act | means the Superannuation Act 2005. |\n| SG Act | means the Superannuation Guarantee (Administration) Act 1992. |\n| the Act | means the Superannuation Benefits (Supervisory Mechanisms) Act 1990. |\n| complying superannuation fund | means a superannuation fund which is a complying superannuation fund for the purposes of the SG Act. |\n| excluded employee | means a person who is:(a) a member of the PSS; or(b) an eligible employee under the 1976 Act; or(c) a person for whom superannuation contributions are being made under the 1988 Act; or |\n| | (d) a person for whom an employer is making contributions to a complying superannuation fund or RSA who would otherwise be a person referred to in paragraph (a), (b) or (c) and the employer is not an employer specified, or included in a class of employers specified, in a Prior Determination as being allowed to establish a superannuation arrangement. |\n| PSS | means the Public Sector Superannuation Scheme established by Trust Deed under the 1990 Act. |\n| Prior Determination | means a determination made under section 6 of the Act prior to this Determination. |\n| PSSAP member | has the same meaning as in the Trust Deed made under section 10 of the 2005 Act. |\n| relevant employee | means in respect of particular employment, a person, other than an excluded employee, who is employed under a relevant law or by a relevant body and for that particular employment:(a) is employed for a fixed term which commenced on or after 1 July 2005; or(b) is employed other than for a fixed term which commenced on or after 1 July 2005; or(c) is appointed for a fixed term which commenced on or after 1 July 2005; or(d) has ceased to be a member of the PSS under section 6B of the 1990 Act; or(e) was employed before 1 July 2005, and for whom an employer was permitted to make contributions to a superannuation arrangement established under a Prior Determination. |\n| RSA | has the same meaning as in the Retirement Savings Accounts Act 1997. |\n\n(2) Terms and references defined in the Act have the same meaning in this Determination.\n\n> Note For example, Subsection 3(3) of the Act provides that:\n\n> Note: (a) a reference to a person who is employed under a relevant law includes a reference to a person holding an office or appointment under that law; and\n\n> Note: (b) a reference to a person who is employed by a relevant body includes a reference to a person holding an office or appointment in that body.\n\n4 Prescribed requirements\n\n(1) The prescribed requirements set out in Schedule 1 apply to the provision of superannuation benefits for or in relation to a relevant employee.\n\n(2) All Prior Determinations have no application to a relevant employee on and after the date of this Determination.\n\nSchedule 1 Prescribed Requirements for Provision of Superannuation Benefits\n\n(section 4)\n\n Contributions in respect of a Relevant Employee\n \\[1\\] (a) Subject to paragraph (c), employers can make contributions for the purposes of the SG Act in respect of a relevant employee to any complying superannuation fund or RSA.\n (b) Subject to paragraph (c), employers can make contributions in respect of a relevant employee to any complying superannuation fund or RSA in addition to the contributions referred to under paragraph (a).\n (c) Paragraphs (a) and (b) do not apply in respect of a contribution made by an employer if:\n\n(i) the contribution would be deemed to be a contribution to an alternative superannuation scheme within the meaning of the 1995 Inclusion Declaration or the 1995 Exclusion Declaration; and\n\n(ii) the contribution would result in the relevant employee ceasing to be eligible to become a PSSAP member pursuant to section 13 of the 2005 Act; and\n\n(iii) the contribution would not be considered to have been made in compliance with the choice of fund requirements under section 32C of the SG Act;\n\nunless, but for this determination, the employer would have been permitted to make the contribution in accordance with a Prior Determination.\n\n> Notes to the Superannuation Benefits (Prescribed Requirements) Determination 2005\n\n> Note 1\n\n> Note: The Superannuation Benefits (Prescribed Requirements) Determination 2005 (in force under section 6 of the Superannuation Benefits (Supervisory Mechanisms) 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 FRLI registration | Date ofcommencement | Application, saving ortransitional provisions |\n| -------------------------------------------------------------------------------------- | ------------------------------ | ------------------- | --------------------------------------------- |\n| Superannuation Benefits (Prescribed Requirements) Determination 2005 | 30 June 2005 (see F2005L01906) | 1 July 2005 | |\n| Superannuation Benefits (Prescribed Requirements) Amendment Determination 2008 (No. 1) | 29 June 2008 (see F2008L02337) | 1 July 2007 | — |\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. 3.................

am. 2008 No. 1

\n```","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":5,"scope_assessment":{"changed":false,"description":"This Determination implements a targeted change: it prescribes how employer contributions may be made for a defined class of employees and disapplies earlier Prior Determinations for those employees. Amendments noted (s.3 amended in 2008) adjust definitions but do not indicate a broad enlargement of the Determination’s subject‑matter beyond its original purpose (setting contribution destination rules and excluding prior determinations for relevant employees). The core scope—who is a relevant employee and the contribution/permissibility rules—remains consistent with the Determination’s original mechanical purpose."},"complexity_factors":["Cross-references to multiple other Acts and instruments (Superannuation Act 1976, 1988 Act, 1990 Act, Superannuation Act 2005, SG Act 1992, RSA Act 1997, 1995 Inclusion/Exclusion Declarations).","Conditional, three-part exception in Schedule 1(1)(c) requiring all three conditions to apply to disallow a contribution.","Grandfathering exception that reintroduces Prior Determinations where they would otherwise permit a contribution (Schedule 1(1)(c) final clause).","Definitions section with multiple compound defined terms (e.g. ‘relevant employee’ includes five alternative sub-categories).","Short overall length but high reliance on external instruments and prior determinations for operative effect (legal meaning depends on interpreting other texts).","Amendment history affecting definitions (s.3 amended 2008) — external changes alter scope of terms over time."],"plain_english_summary":"**What this Determination does (mechanically)**\n\n- This Determination (effective 1 July 2005) prescribes how employers may provide superannuation contributions for certain Commonwealth employees described as “relevant employees” (see section 3 and Schedule 1). (See: s.2, s.3, s.4, Schedule 1.)\n\n- For a relevant employee, an employer may make compulsory Superannuation Guarantee (SG) contributions to any complying superannuation fund or Retirement Savings Account (RSA). Employers may also make additional voluntary contributions to any complying fund or RSA. (Schedule 1 [1](a)–(b)).\n\n- There is an important exception: the employer must not make a contribution that (all three together):\n 1. would be treated as a contribution to an “alternative superannuation scheme” under the 1995 Inclusion or Exclusion Declarations; and\n 2. would make the employee ineligible to become a PSSAP member under section 13 of the Superannuation Act 2005; and\n 3. would not be treated as complying with the SG Act’s choice-of-fund rules (s.32C of the SG Act).\n If all three conditions apply, the employer cannot make that contribution — unless a Prior Determination (a pre‑existing determination) would have allowed it. (Schedule 1 [1](c).)\n\n- This Determination replaces prior Determinations for relevant employees: all Prior Determinations cease to apply to relevant employees on and after this Determination’s commencement. (s.4(2)).\n\n**Who is affected**\n\n- Relevant employees: broadly, people employed under a relevant law or by a relevant body whose employment or appointment began on or after 1 July 2005 (or who meet several other narrow criteria set out in s.3). See the full definition in s.3.\n\n- Excluded employees: persons who remain members of older public-sector schemes (for example PSS members, employees under the Superannuation Act 1976, or persons covered by the 1988 Act) are treated as “excluded employees” and are not covered by the rights in this Determination (s.3 definitions).\n\n- Employers of relevant employees: they must follow the contribution rules above and verify whether exceptions in Schedule 1 apply.\n\n**Why it matters (stated purpose and what that implies mechanically)**\n\n- The Determination implements a uniform rule that enables employers to direct SG and additional contributions for newly captured (post‑1 July 2005) employees to any complying superannuation fund or RSA, subject to specific limits intended to protect eligibility for the new PSSAP arrangements and to respect SG choice rules. The formal effect is to broaden the universe of funds into which contributions may be made for relevant employees while removing most prior‑determination exceptions (s.4(2); Schedule 1).\n\n**Testing the stated purpose against costs, incentives and risks**\n\n- Who pays: employers continue to pay SG and any agreed additional contributions. There is no change to who bears contribution cost; the Determination affects destination and permissibility of those contributions (Schedule 1).\n\n- Who decides: employers choose the fund for any employees who do not exercise statutory choice, but choice-of-fund rules in the SG Act still bind (see Schedule 1 [1](c)(iii) and SG Act s.32C). Employees that have a statutory right to choose remain able to do so under the SG framework.\n\n- Effect on private choice and competition: widening permissible destinations to “any complying superannuation fund or RSA” increases the set of funds that can receive employer contributions for relevant employees, which mechanically expands market access for complying funds.\n\n- Contract freedom and business operations: employers must check multiple external instruments (the 1995 Inclusion/Exclusion Declarations, the Superannuation Act 2005, SG Act s.32C, and any Prior Determination that might have permitted an arrangement). That increases administrative and compliance steps before an employer can lawfully direct contributions.\n\n- Compliance burden and implementation risk: compliance requires employers to determine whether a particular contribution would be caught by the three‑part exception in Schedule 1(1)(c). The exception cross‑references other instruments and legal tests (e.g. whether a contribution is “deemed” to be to an alternative scheme under the 1995 Declarations, and PSSAP eligibility under s.13 of the Superannuation Act 2005). Those cross‑references create legal complexity and a risk that employers will need legal or payroll advice to implement correctly.\n\n- Trade‑offs and opportunity costs: the Determination removes the application of Prior Determinations for relevant employees (s.4(2)). Where earlier determinations had allowed particular employer-funded arrangements, those arrangements may no longer be available to new hires unless expressly preserved by the grandfathering clause in Schedule 1(1)(c). Employers and funds that previously relied on bespoke Prior Determinations may have to alter arrangements for newly relevant employees.\n\n- Concentrated benefits and diffuse costs: the principal, concentrated beneficiaries are relevant employees (who gain clearer access to contributions to any complying fund) and complying funds that can receive contributions. Diffuse costs fall on employers (additional compliance checks) and administrators who must implement the new rules correctly.\n\n- Bureaucratic discretion: the Determination itself prescribes rules rather than creating new discretionary powers for administrators. Discretion and further detail will arise from how administrators (and courts) interpret the external instruments it references (the 1995 Declarations, SG Act choice rules, and the Superannuation Act 2005).\n\n**Key provisions to consult directly**\n\n- Definitions of “relevant employee” and “excluded employee”: s.3.\n- Prescribed requirements and repeal of Prior Determinations: s.4(1)–(2).\n- Practical rule about which funds may receive contributions and the three-part exclusion: Schedule 1 [1](a)–(c).\n\nOverall, the instrument creates a default rule allowing employer SG and additional contributions for a defined class of post‑1 July 2005 employees to flow to any complying superannuation fund or RSA, while carving out a narrow class of contributions that would interfere with PSSAP eligibility or SG choice rules and preserving limited grandfathering where a Prior Determination would otherwise have allowed an arrangement."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The legislation appears consistent with its original purpose. It implements the superannuation choice and PSSAP membership framework established by the Superannuation Act 2005, maintaining the intended scope of governing employer contributions for post-2005 public sector employees. No significant scope creep is evident."},"complexity_factors":["13 defined terms in section 3, many referencing other Acts (1976 Act, 1988 Act, 1990 Act, 2005 Act, SG Act, etc.)","Nested conditional logic in Schedule 1, paragraph [1](c) with three cumulative conditions (i, ii, iii) plus an 'unless' exception","Cross-references to multiple external instruments: 1995 Inclusion Declaration, 1995 Exclusion Declaration, Prior Determinations, and the Trust Deed under the 2005 Act","Definition of 'relevant employee' contains 5 alternative conditions (a-e) with date thresholds and employment-type distinctions","Definition of 'excluded employee' has 4 alternative categories (a-d) with a complex paragraph (d) involving negative conditions and references to Prior Determinations","Relies on understanding of 'complying superannuation fund' definition imported from the Superannuation Guarantee (Administration) Act 1992","Operates within a dense statutory web: the Superannuation Benefits (Supervisory Mechanisms) Act 1990, which itself interacts with multiple superannuation Acts"],"plain_english_summary":"This determination sets how Australian Government employers must pay super for public servants who began work on or after 1 July 2005: the default is the PSSAP accumulation plan, though other complying funds or RSAs are allowed so long as they don’t stop an employee joining PSSAP. It preserves existing arrangements for older defined‑benefit scheme members and replaces prior determinations—part of the shift from defined benefits to accumulation-style super."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-benefits-prescribed-requirements-determination-2005","history":"/api/acts/superannuation-benefits-prescribed-requirements-determination-2005/history","analysis":"/api/acts/superannuation-benefits-prescribed-requirements-determination-2005/analysis","conflicts":"/api/acts/superannuation-benefits-prescribed-requirements-determination-2005/conflicts","importantCases":"/api/acts/superannuation-benefits-prescribed-requirements-determination-2005/important-cases","documents":"/api/acts/superannuation-benefits-prescribed-requirements-determination-2005/documents"}}