{"id":"F1996B00038","name":"Superannuation (CSS) Deferred Benefits Regulations 1979","slug":"superannuation-css-deferred-benefits-regulations-1979","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"46 of 1979","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":28482,"registerId":"commonwealth-F1996B00038-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) Deferred Benefits Regulations 1979","content":"![](image.001.png)\n\nSuperannuation (CSS) Deferred Benefits Regulations 1979\n\nStatutory Rules 1979 No. 46 as amended\n\nmade under the\n\nSuperannuation Act 1976\n\nThis compilation was prepared on 1 July 2011 \ntaking into account amendments up to SLI 2011 No. 131\n\nPrepared by the Office of Legislative Drafting and Publishing, \nAttorney-General’s Department, Canberra\n\nContents\n\n1 Name of Regulations \\[see Note 1\\]\n\n2 Interpretation\n\n3 Application of the Act and the provisions of the Act to persons to whom subsection 136 (4) of the Act applies\n\nSchedule Modifications of the Act in its application to persons to whom subsection 136 (4) of the Act applies\n\nNotes\n\n1 Name of Regulations \\[see Note 1\\]\n\nThese Regulations are the Superannuation (CSS) Deferred Benefits Regulations 1979.\n\n2 Interpretation\n\nIn these Regulations, the Act means the Superannuation Act 1976.\n\n3 Application of the Act and the provisions of the Act to persons to whom subsection 136 (4) of the Act applies\n\nThe Act and the provisions of the Act specified in the Schedule apply subject to the modifications specified in the Schedule to and in relation to those persons to whom subsection 136 (4) of the Act applies.\n\nSchedule Modifications of the Act in its application to persons to whom subsection 136 (4) of the Act applies\n\n(regulation 3)\n\n| Section | Modifications |\n| ------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 112.. | Omit from subsection (6) “Subject to subsection (7)”, substitute “Subject to subsections (7), (9A), (9B) and (9C)”Omit subsection (10), substitute the following subsections:“(9A) Where:(a) deferred benefits applicable in relation to a person by virtue of Division 3 of Part IX cease to be so applicable upon a deferred benefit becoming payable to the person in accordance with section 68 or 71;(b) the person’s entitlement to the deferred benefit is cancelled under subsection 143 (2) and deferred benefits again become applicable in relation to him; and(c) the deferred benefits so applicable in relation to the person cease to be so applicable upon a deferred benefit becoming payable to or in respect of the person,subsection (6) does not apply in relation to him.“(9B) Subject to subsection (9C), where:(a) deferred benefits applicable in relation to a person by virtue of Division 3 of Part IX cease to be so applicable upon a deferred benefit becoming payable to the person in accordance with section 67 or 70;(b) the person’s entitlement to the deferred benefit is cancelled under subsection 143 (2) and deferred benefits again become applicable in relation to him; and(c) the deferred benefits so applicable in relation to the person cease to be so applicable upon a deferred benefit becoming payable to or in respect of the person,subsection (6) does not apply in relation to him, but there shall be paid out of the Superannuation Fund to the Commonwealth an amount equal to the amount that was paid to the Fund under subsection 112 (9) in respect of the person upon his entitlement to deferred benefits being cancelled under subsection 143 (2), together with interest, calculated in accordance with subsection (9D), on that amount in respect of the period commencing on the day on which that amount was paid into the Fund under subsection 112 (9) and ending on:(d) the pension pay day next following the day on which the deferred benefits again become payable to or in respect of the person as referred to in paragraph (c); or(e) the second pension pay day after the day on which the Commissioner has determined the amount of any pension or lump sum benefit constituting or forming part of the deferred benefits again becoming payable to or in respect of the person as referred to in paragraph (c),whichever is the later.“(9C) Where:(a) deferred benefits applicable in relation to a person by virtue of Division 3 of Part IX cease to be so applicable upon a deferred benefit becoming payable to the person in accordance with section 67 or 70;(b) the person’s entitlement to the deferred benefit is cancelled under subsection 143 (2) and deferred benefits again become applicable in relation to him; and(c) the deferred benefits so applicable in relation to the person cease to be so applicable upon a deferred benefit by way of a lump sum benefit equal tohis accumulated basic contributions becoming payable to or in respect of the person out of the Superannuation Fund,subsection (6) does not apply in relation to him.“(9D) The amount of interest payable by virtue of subsection (9B), in respect of an amount (referred to in this subsection as the relevant amount) paid to the Fund under subsection 112 (9) in respect of a person upon his entitlement to deferred benefits being cancelled under subsection 143 (2) shall be the amount of any interest that would be payable in respect of an equal amount referred to in subparagraph 145 (8) (a) (i) if the period in respect of which interest was payable in respect of that last-mentioned amount were the same period in respect of which interest is, by virtue of subsection (9B), payable in respect of the relevant amount.”. |\n| 136 .. | Add at the end of section 136 the following subsection:“(7) Where deferred benefits again become payable to or in respect of a person to whom subsection (4) applies, the deferred benefits shall:(a) if the deferred benefits that ceased to be applicable in relation to the person as referred to in paragraph (4) (b) so ceased to be applicable upon a deferred benefit by way of invalidity benefit becoming payable to him in accordance with section 67 or 70 — consist only of such benefits referred to in subsection (1), or such parts of such benefits, as are based upon contributions by a person other than the first-mentioned person (but excluding contributions that are accumulated employer contributionsin respect of the first-mentioned person) andbenefits based upon the first-mentioned person’s accumulated basic contributions; or |\n| | (b) if the deferred benefits that ceased to be applicable in relation to the person as referred to in paragraph (4) (b) so ceased to be applicable upon a deferred benefit by way of invalidity benefit becoming payable to him in accordance with section 68 or 71 — consist only of such benefits referred to in subsection (1), or such parts of such benefits, as are based upon contributions by a person other than the first-mentioned person (but excluding contributions that are accumulated employer contributions in respect of the first-mentioned person.)”. |\n| | |\n\n> Notes to the Superannuation (CSS) Deferred Benefits Regulations 1979\n\n> Note 1\n\n> Note: The Superannuation (CSS) Deferred Benefits Regulations 1979 (in force under the Superannuation Act 1976) as shown in this compilation comprise Statutory Rules 1979 No. 46 amended as indicated in the Tables below.\n\n> Note: > Note: Table of Instruments\n\n| Year andnumber | Date of notificationin Gazette or FRLI registration | Date ofcommencement | Application, saving ortransitional provisions |\n| -------------- | --------------------------------------------------- | -------------------------------------------- | --------------------------------------------- |\n| 1979 No. 46 | 21 Mar 1979 | 21 Mar 1979 | |\n| 1991 No. 170 | 28 June 1991 | 1 July 1990 | — |\n| 1992 No. 265 | 26 Aug 1992 | 26 Aug 1992 | — |\n| 1995 No. 92 | 18 May 1995 | 18 May 1995 | — |\n| 1995 No. 406 | 19 Dec 1995 | 1 July 1995 | — |\n| 1996 No. 98 | 20 June 1996 | 1 July 1995 | — |\n| 2005 No. 218 | 7 Oct 2005 (see F2005L02918) | Rr. 1–3 and Schedule 1 [item 18]: 8 Oct 2005 | — |\n| 2011 No. 131 | 30 June 2011 (see F2011L01374) | 1 July 2011 (see r. 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

R. 1.................

rs. 1995 No. 406; 2011 No. 131

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

ad. 1995 No. 406

am. 1996 No. 98

rep. 2011 No. 131

Schedule

Heading to Schedule.....

rs. 1991 No. 170; 1992 No. 265

Schedule.............

am. 1991 No. 170; 1992 No. 265; 1995 No. 92; 2005 No. 218

\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":7,"scope_assessment":{"changed":true,"description":"The regulations narrow and condition the Act's application for persons to whom subsection 136(4) applies by amending section 112 and adding subsection (7) to section 136 (see Schedule). They (a) limit which deferred benefits may resume (excluding certain accumulated employer contributions), (b) create obligations for repayment of amounts previously paid into the Superannuation Fund to the Commonwealth plus interest, and (c) make entitlement outcomes reliant on Commissioner determinations and pension pay‑day timing."},"complexity_factors":["Extensive cross‑references to multiple Act provisions (notably sections 112, 136, 143, 67–71 and 145) making interpretation dependent on reading both instruments together","Conditional, multi‑stage rules that depend on sequences of events (benefits ceasing, cancellation under s143(2), later reinstatement, and the form of subsequent payment)","Introduction of repay‑and‑interest mechanics (subsections (9B) and (9D)) that reference interest calculations elsewhere in the Act","Substantive exclusions and limiting language (e.g. excluding accumulated employer contributions) that change entitlement scope","Temporal triggers tied to pension pay days and Commissioner determinations, creating timing and administrative complexity","Nested and numbered subsections with parallel but different outcomes (9A, 9B, 9C) increasing interpretive branches","Amendment history and multiple commencement dates add complexity for determining which versions apply to particular cases"],"plain_english_summary":"These regulations change how the Superannuation Act 1976 treats deferred benefits for people covered by subsection 136(4). They add and revise rules about what deferred benefits can resume, when money previously paid into the Superannuation Fund must be repaid to the Commonwealth, and how interest on those repayments is calculated.\n\nThey mainly affect members whose deferred benefits are cancelled then later reinstated, allocate payment or recovery obligations between the Fund and the Commonwealth, and tie outcomes to Commissioner determinations and pension pay-day timing."},"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on their original purpose: modifying the application of the Superannuation Act 1976 for CSS members with deferred benefits who experience invalidity pension cancellations. The amendments since 1979 have refined the technical operation (particularly around interest calculations and employer contribution treatment) but have not expanded the class of affected persons or introduced new policy areas."},"complexity_factors":["Dense cross-referencing to the Superannuation Act 1976 (sections 67, 68, 70, 71, 112, 136, 143, 145) without reproducing that context","Nested conditional logic with multiple 'where' clauses (paragraphs (a), (b), (c), (d), (e)) creating exception-within-exception structures","Technical superannuation terminology requiring prior knowledge: 'deferred benefits', 'accumulated basic contributions', 'accumulated employer contributions', 'invalidity benefit', 'pension pay day'","Schedule-based modification format — the regulations don't stand alone but modify another Act, requiring readers to mentally merge two documents","Precise timing calculations for interest payments referencing 'pension pay day' and Commissioner determination dates","Distinction between sections 67/70 and 68/71 of the principal Act (different types of invalidity benefits) with materially different consequences","Circular reference in subsection (9D) calculating interest by reference to yet another provision (section 145(8)(a)(i)) of the principal Act"],"plain_english_summary":"**What this legislation does**\n\nThese regulations modify how the **Superannuation Act 1976** applies to a specific group of Commonwealth public servants — those who have **deferred benefits** under the old Commonwealth Superannuation Scheme (CSS).\n\n**Who it affects**\n\nThis applies to former CSS members who:\n- Left the public service before retirement age\n- Had their superannuation benefits \"deferred\" (put on hold) rather than paid out immediately\n- Later became entitled to an **invalidity pension** (a disability payment because they could no longer work)\n- Then had that invalidity pension **cancelled** (usually because they recovered or were found ineligible), causing their benefits to be deferred again\n\n**Why it matters**\n\nThe regulations fix a technical problem. Normally, when deferred benefits stop and start again, complex rules apply about how much pension you get and what happens to money paid into the super fund. These modifications create **exceptions** for people whose benefits were deferred, then paid as invalidity pensions, then deferred again:\n\n- **Section 112 modifications**: Change how employer contributions are handled when someone cycles through deferred → invalidity → deferred status. In some cases, money must be paid back to the government with interest; in others, normal rules don't apply at all.\n\n- **Section 136 modifications**: Limit what benefits are available when deferred benefits restart after an invalidity pension was cancelled. The person only gets benefits based on:\n - Their own accumulated contributions (what they put in), plus\n - Other people's contributions (but **not** employer contributions that had been made for them)\n\n**In plain terms**: If you were a public servant, got sick and claimed an invalidity pension, then got better and had it cancelled, these rules determine exactly what superannuation you're entitled to when your benefits go back into \"deferred\" status — and they deliberately exclude certain employer contributions to prevent double-dipping or windfall gains."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-deferred-benefits-regulations-1979","history":"/api/acts/superannuation-css-deferred-benefits-regulations-1979/history","analysis":"/api/acts/superannuation-css-deferred-benefits-regulations-1979/analysis","conflicts":"/api/acts/superannuation-css-deferred-benefits-regulations-1979/conflicts","importantCases":"/api/acts/superannuation-css-deferred-benefits-regulations-1979/important-cases","documents":"/api/acts/superannuation-css-deferred-benefits-regulations-1979/documents"}}