{"id":"F2006B01700","name":"Superannuation (CSS) (Eligible Employees—Exclusion) Declaration 2003","slug":"superannuation-css-eligible-employees-exclusion-declaration-2003","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40988,"registerId":"commonwealth-F2006B01700-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name of Declaration","content":"#### 1 Name of Declaration\n\n  This Declaration is the Superannuation (CSS) (Eligible Employees—Exclusion) Declaration 2003.","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Authority","content":"#### 2 Authority\n\n  This instrument is made under paragraph (j) of the definition of eligible employee in subsection 3(1) of the Superannuation Act 1976.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Definitions","content":"#### 3 Definitions\n\n  (1) In this Declaration:\n\n> ACECQA (short for the Australian Children’s Education and Care Quality Authority) has the same meaning as in the Education and Care Services National Law Act 2010 (Vic).\n\n> Act means the Superannuation Act 1976.\n\n> ACT Government control, for a company, means the holding of a controlling interest in the company by all or any of the following:\n\n    (a) the Australian Capital Territory (or its nominees);\n    (b) an authority or body, whether a body corporate or not, established for a public purpose under a law of the Australian Capital Territory;\n    (c) a company, or other body corporate, that is under ACT Government control (within the meaning of this definition).\n\n> ACT Government Service means the Australian Capital Territory Public Service within the meaning of the Public Sector Management Act 1994 (Australian Capital Territory).\n\n> alternative superannuation scheme, in relation to a person who is employed in a particular capacity, or who is the holder of a particular office:\n\n    (a) means a superannuation scheme to which contributions are made in relation to the person’s employment or holding of the office; but\n    (b) does not include any of the following:\n    (i) a scheme to which contributions are made in relation to the person for:\n    (A) if the person is employed in a particular capacity—other employment or the holding of an office; or\n    (B) if the person is the holder of a particular office—other employment or the holding of another office;\n    (ii) a scheme to the extent that membership of that scheme by the person is for the preservation, or payment, of productivity related benefits as defined in section 110A of the Act;\n    (iii) a scheme to the extent that participation in that scheme on the person’s behalf is for purposes solely related to satisfying obligations under the Superannuation Guarantee (Administration) Act 1992;\n    (iv) a scheme to which contributions are made in relation to the person only in relation to performance pay;\n    (v) for a prescribed person—a scheme of which the person is taken, under subsection (2), to be a member for top‑up purposes;\n    (vi) for a member of the Police Force of the Northern Territory—the Northern Territory Police Supplementary Benefit Scheme, being the scheme of that name to which members of the Police Force of the Northern Territory are, under the conditions of service applicable to them, required to contribute.\n\n> Note: Example: If a person is an eligible employee for the CSS, and is making voluntary contributions to an RSA without any employer contributions, the RSA will not be an alternative superannuation scheme. However, if the person’s employer makes contributions to the RSA, above the superannuation guarantee rate, the RSA will be an alternative superannuation scheme.\n\n> ARPC means the Australian Reinsurance Pool Corporation established by the Terrorism Insurance Act 2003.\n\n> ASIC means the Australian Securities and Investments Commission established by the Australian Securities and Investments Commission Act 1989 and continued in existence by the Australian Securities and Investments Commission Act 2001.\n\n> ASPI Ltd means Australian Strategic Policy Institute Limited (ACN 097369045), incorporated under the Corporations Act 2001 on 22 August 2001.\n\n> CCB Regulations means the Superannuation (CSS) Continuing Contributions for Benefits Regulations 1981, as in force immediately before the commencement of this Declaration.\n\n> corporate Commonwealth entity has the meaning given by subsection 11(a) of the Public Governance, Performance and Accountability Act 2013.\n\n> Commonwealth company has the meaning given by subsection 89(1) of the Public Governance, Performance and Accountability Act 2013.\n\n> Commonwealth control, for a company, means the holding of a controlling interest in the company by all or any of the following:\n\n    (a) the Commonwealth (or its nominees);\n    (b) an authority or body, whether a body corporate or not, established for a public purpose under a law of the Commonwealth;\n    (c) a company, or other body corporate, that is under Commonwealth control (within the meaning of this definition).\n\n> CSC (short for Commonwealth Superannuation Corporation) has the same meaning as in the Governance of Australian Government Superannuation Schemes Act 2011.\n\n> deferred invalidity pension means:\n\n    (a) an invalidity pension that:\n    (i) is a deferred benefit; and\n    (ii) is payable under the Act, or would be payable under the Act if payment had not been suspended; and\n    (b) a pension that:\n    (i) is a deferred benefit; and\n    (ii) is payable under the superseded Act because the Commissioner or the Superannuation Board is satisfied about the matters mentioned in paragraph 119W(2)(a) of the superseded Act, or would have been payable in those circumstances under the superseded Act if payment had not been suspended.\n\n> designated position, for a person, means a position designated by the Governor of New South Wales, either generally or in relation to the person, under subsection 43B(2) of the Meat Industry Act 1978 (New South Wales), as in force immediately before 1 July 1994.\n\n> Eligible Employees Regulations means the Superannuation (CSS) Eligible Employees Regulations 1976, as in force immediately before the commencement of this Declaration.\n\n> Inclusion Declaration means the Superannuation (CSS) (Eligible Employees—Inclusion) Declaration 2003.\n\n> invalidity pensioner means a person to whom:\n\n    (a) an invalidity pension, other than a deferred invalidity pension; or\n    (b) a pension of a kind mentioned in section 64A or 65 of the superseded Act, as in force immediately before the repeal of those sections, being a pension other than a deferred invalidity pension;\n  is payable, or would have been payable if payment had not been suspended.\n\n> member, of a superannuation scheme that is an RSA, means a holder of the RSA.\n\n> Northern Territory approved authority means the Northern Territory or an approved authority established under a law of that Territory.\n\n> officer has the same meaning as in the Public Service Act.\n\n> performance pay means a payment of that name made under:\n\n    (a) an industrial agreement under Division 3A of Part VI of the Industrial Relations Act 1988 as in force immediately before 30 March 1994; or\n    (b) an agreement under Part VIB of that Act in force before 15 November 1996.\n\n> prescribed Northern Territory employee means a person who:\n\n    (a) on and after 30 September 1986, is, and continues to be:\n    (i) employed by a Northern Territory approved authority; or\n    (ii) the holder of a statutory office established by a law of the Northern Territory; and\n    (b) does not become, under section 52 of the Superannuation Act 1986 (Northern Territory), an eligible employee within the meaning of that Act.\n\n> prescribed person means a person who holds office or is employed under terms and conditions that enable the person to choose whether to take part of his or her remuneration in a non‑monetary form (for example, a top‑up arrangement).\n\n> Public Service Act means the Public Service Act 1922.\n\n> relevant Northern Territory employment means employment:\n\n    (a) as a member of the Police Force of the Northern Territory;\n    (b) by a Northern Territory approved authority; or\n    (c) as the holder of a statutory office established by a law of the Northern Territory.\n\n> repatriation institution has the meaning given by section 3 of the Repatriation Institutions (Transfer) Act 1992.\n\n> section 14A means section 14A of the Act as in force immediately before the commencement of this Declaration.\n\n> superannuation scheme:\n\n    (a) means a scheme, fund or arrangement, however established, under which superannuation or retirement benefits are payable; and\n    (b) includes an RSA within the meaning of the Retirement Savings Account Act 1997.\n\n> top‑up arrangement has the meaning given by subsection (3).\n\n  (2) For this Declaration, a person is taken to be a member of a superannuation scheme for top‑up purposes if, and only if, he or she is a member of the scheme:\n    (a) only because of a top‑up arrangement; or\n    (b) because of:\n    (i) a top‑up arrangement; and\n    (ii) any of the following circumstances:\n    (A) contributions are made to the scheme in relation to performance pay;\n    (B) the person is a member of the scheme for the purpose of the preservation or payment of productivity related benefits as defined in section 110A of the Act;\n    (C) participation in the scheme on the person’s behalf by the person’s employer is for purposes solely related to satisfying the employer’s obligations under the Superannuation Guarantee (Administration) Act 1992.\n  (3) A top‑up arrangement is an arrangement:\n    (a) between the person (the payee) to whom, under the arrangement, remuneration is paid and the person (the payer) who pays the remuneration, by which the payer makes contributions in relation to the payee to a superannuation scheme (which may be a scheme applying only in relation to the payee); and\n    (b) in which the contributions mentioned in paragraph (a):\n    (i) constitute part of the payee’s overall remuneration; and\n    (ii) are not paid as an addition to remuneration otherwise payable; and\n    (c) in which the payer makes payments under the Act:\n    (i) in relation to the payee; and\n    (ii) in relation to the employment or office to which the arrangement relates.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"Persons who cease to be eligible employees","content":"## Part 2—Persons who cease to be eligible employees","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Persons who cease to be eligible employees—compulsory payment of benefits","content":"#### 5 Persons who cease to be eligible employees—compulsory payment of benefits\n\n  (1) For paragraph (j) of the definition of eligible employee in subsection 3(1) of the Act, a person ceases to be an eligible employee if, under the SIS Act, any of the person’s benefits provided for in the Act become compulsorily payable to the person.\n  (2) For subsection (1), the time when the person ceases to be an eligible employee is the end of the day immediately before the benefits become compulsorily payable.","sortOrder":5},{"sectionNumber":"6","sectionType":"section","heading":"Persons who cease to be eligible employees—persons mentioned in Schedule 1","content":"#### 6 Persons who cease to be eligible employees—persons mentioned in Schedule 1\n\n  (1) For paragraph (j) of the definition of eligible employee in subsection 3(1) of the Act, a person mentioned in an item of Schedule 1 ceases to be an eligible employee if:\n    (a) an event mentioned in that item happens; or\n    (b) the person becomes, in relation to the employment or the holding of the office to which that item relates, a member of an alternative superannuation scheme.\n  (3) For subsection (1), the time when the person ceases to be an eligible employee is:\n    (a) if paragraph (1)(a) applies—the time mentioned in the item of Schedule 1 for the event that happens first; or\n    (b) if paragraph (1)(b) applies—the end of the day immediately before the day the person becomes a member of the alternative superannuation scheme.","sortOrder":6},{"sectionNumber":"Part 3","sectionType":"part","heading":"Persons who are not eligible employees","content":"## Part 3—Persons who are not eligible employees","sortOrder":7},{"sectionNumber":"7","sectionType":"section","heading":"Persons who are not eligible employees","content":"#### 7 Persons who are not eligible employees\n\n  (1) For paragraph (j) of the definition of eligible employee in subsection 3(1) of the Act, a person included in any of the following classes of persons is not an eligible employee:\n    (a) persons (including persons specified in a direction, given under section 11, 12 or 13 of the Act, that was in force immediately before the commencement of this Declaration) who:\n    (i) are employed by an approved authority, whether in a permanent capacity or otherwise; and\n    (ii) either:\n    (A) are, in relation to their employment with the approved authority, members of an alternative superannuation scheme; or\n    (B) are required by the terms and conditions of their employment to become (subject to compliance with, or fulfilment of, any conditions or requirements relating to membership of the scheme) members of an alternative superannuation scheme;\n    (b) persons (including persons specified in a direction, given under section 14 of the Act, that was in force immediately before the commencement of this Declaration) who:\n    (i) are the holders of a statutory office; and\n    (ii) either:\n    (A) are, in relation to the holding of that office, members of an alternative superannuation scheme; or\n    (B) are required by the terms and conditions of their appointment to become (subject to compliance with, or fulfilment of, any conditions or requirements relating to membership of the scheme) members of an alternative superannuation scheme; and\n    (iii) are not on leave of absence without pay from that office;\n    (c) persons (contributions‑barred persons) for whom, under the SIS Act, contributions to a regulated superannuation fund cannot be accepted, other than:\n    (i) persons who:\n    (A) immediately before the commencement of this Declaration, were eligible employees; and\n    (B) have since remained eligible employees; or\n    (ii) persons (other than persons mentioned in subparagraph (i)) who:\n    (A) immediately before becoming contributions‑barred persons, were eligible employees; and\n    (B) have since remained eligible employees;\n    (d) persons who:\n    (i) were appointed to be officers of the Australian Public Service under the Mint Employees Act 1964; and\n    (ii) after being appointed as such officers, made an election under subsection 17(1) of the Mint Employees Act 1964; and\n    (iii) have continued to be, and are, such officers;\n    (e) persons (including persons specified in a direction, given under section 11, 12, 13 or 14 of the Act, that was in force immediately before the commencement of this Declaration):\n    (i) who are permanent or temporary employees or the holders of a statutory office; and\n    (ii) who are, in relation to that employment or the holding of that office, members of an alternative superannuation scheme; and\n    (iii) who are not on leave of absence without pay from that employment or office; and\n    (iv) for whom the Commonwealth or the authority or other body by which they are employed has agreed to pay:\n    (A) an amount or amounts for the benefits that are, under the alternative superannuation scheme, payable to, or for, those persons on their ceasing to be members of the scheme; or\n    (B) an amount or amounts in relation to contributions that are, under that scheme, payable in relation to the benefits;\n    (f) persons who:\n    (i) are employed, whether in a permanent capacity or otherwise, in a designated position in relation to them; and\n    (ii) immediately before becoming so employed, were, in accordance with a superannuation scheme established by or under an Act of the State of New South Wales, receiving a superannuation allowance or other benefit that was payable to them because of their retirement on the ground of invalidity; and\n    (iii) were immediately before their retirement persons employed in the administration of the Meat Industry Act 1978 (New South Wales);\n    (g) persons (including persons specified in a direction, given under section 11, 12, 13 or 14 of the Act, that was in force immediately before the commencement of this Declaration) who:\n    (i) on or after 1 October 1986:\n    (A) become employed by a Northern Territory approved authority; or\n    (B) are appointed to a statutory office established by a law of that Territory; and\n    (ii) continue to be so employed or to hold such statutory office; and\n    (iii) are not prescribed Northern Territory employees; and\n    (iv) are not so employed, or do not hold such an office, during a period when those persons are on leave without pay from employment by the Commonwealth or an approved authority, other than the Northern Territory of Australia or an authority or body established under a law of that Territory; and\n    (v) are not employed as members of the Police Force of the Northern Territory; and\n    (vi) are not persons who:\n    (A) immediately before 1 July 1990, were eligible employees employed in the Australian Legal Aid Office; and\n    (B) on 1 July 1990, become employed by the Northern Territory of Australia under an arrangement made between the Commonwealth and the Northern Territory under section 21 of the Commonwealth Legal Aid Act 1977, as in force immediately before 22 September 1999; and\n    (C) do not elect in accordance with that arrangement to contribute for benefits under the Superannuation Act 1986 (Northern Territory); and\n    (vii) were not invalidity pensioners immediately before:\n    (A) becoming employed as mentioned in subparagraph (i); or\n    (B) becoming the holder of a statutory office as mentioned in that subparagraph;\n    (h) persons who:\n    (i) are employed by University College, being the College established by the University of New South Wales within the Australian Defence Force Academy; and\n    (ii) were not, immediately before becoming so employed, eligible employees;\n    (i) persons (including persons specified in a direction, given under section 11, 12, 13 or 14 of the Act, that was in force immediately before the commencement of this Declaration) who:\n    (i) on or after 1 January 1988 become members of the Police Force of the Northern Territory and continue on and after that date to be in relevant Northern Territory employment other than persons who immediately before becoming such members:\n    (A) were in relevant Northern Territory employment; and\n    (B) were eligible employees; and\n    (ii) are not in relevant Northern Territory employment during a period while on leave without pay from employment by the Commonwealth or an approved authority other than the Northern Territory of Australia or an authority or body established by or under a law of that Territory; and\n    (iii) are not invalidity pensioners;\n    (j) persons (including persons specified in a direction given under section 11, 12, 13 or 14 of the Act) who are members of the Legislative Assembly for the Australian Capital Territory;\n    (l) persons who:\n    (i) in writing addressed to the Board, within the period mentioned in subsection (3):\n    (A) declared that they wished to become members of the Public Sector Superannuation Scheme; and\n    (B) elected to cease to be eligible employees; and\n    (ii) at the time of making that declaration and election, were not:\n    (A) persons who were precluded by or under the Superannuation Act 1990 (other than by paragraph 6(2)(a) of that Act) from being members of the Public Sector Superannuation Scheme; or\n    (B) persons to whom Part IV of the Public Service Act applied, other than persons who were:\n    (I) employed by the Commonwealth otherwise than under the Public Service Act; or\n    (II) employed by an approved authority for the purposes of the Superannuation Act 1990; or\n    (III) the holders of statutory offices;\n    (m) persons who hold office as Judges of the Federal Circuit and Family Court of Australia (Division 2);\n    (n) persons who become employed by Icon Water Limited after the commencement of this Declaration, and to whom one of the following subparagraphs applies, who request in writing, within 28 days after becoming so employed, not to be treated as an eligible employee:\n    (i) a person who, immediately before becoming so employed, was an eligible employee;\n    (ii) a person to whom a pension of a kind mentioned in section 64A or 65 of the superseded Act as in force immediately before the repeal of those sections was payable, or would have been payable if payment had not been suspended, immediately before becoming so employed;\n    (iii) a person to whom invalidity pension under the Act was payable, or would have been payable if payment had not been suspended, immediately before becoming so employed;\n    (iv) a person to whom deferred benefits under the Act or the superseded Act were applicable immediately before becoming so employed;\n    (v) a person who, because of the person’s employment with Icon Water Limited, is a re‑employed former contributor with preserved rights;\n    (p) persons:\n    (i) who are employed by ASIC; and\n    (ii) who became employed by ASIC in the period between 2 July 2019 and the day before the day on which the Superannuation Legislation (CSS and PSS Membership Eligibility—ASIC Employees) Amendment Declaration 2022 commences; and\n    (iii) to whom deferred benefits are applicable under the Act; and\n    (iv) who have not requested, in a form approved by CSC and given to CSC, to be treated as eligible employees.\n  (3) Subject to subsection (4), if:\n    (a) at any time from 1 June 1996 to 31 August 1996 (inclusive) any of the following special circumstances applied to a person:\n    (i) the person was absent from duty on leave without pay;\n    (ii) the person was precluded under the Superannuation Act 1990 (other than under paragraph 6(2)(a) of that Act) from being a member of the Public Sector Superannuation Scheme;\n    (iii) the person was a person to whom Part IV of the Public Service Act applied, other than a person who was:\n    (A) employed by the Commonwealth other than under the Public Service Act; or\n    (B) employed by an approved authority for the purposes of the Superannuation Act 1990; or\n    (C) the holder of a statutory office; and\n    (b) the person did not make a declaration and election mentioned in paragraph (1)(l) before 1 September 1996;\n  the period specified for that paragraph is the period commencing on 1 September 1996 and ending at the end of 3 months commencing on the first day after 31 August 1996 on which none of those circumstances applied to the person.\n  (4) The period for paragraph (1)(l) is:\n    (a) for a person who, immediately before becoming an eligible employee, was a person to whom invalidity pension was payable, or would have been payable if payment had not been suspended, under the Act before 31 August 1996—the period commencing on 1 March 1996 and ending on the later of:\n    (i) 31 August 1996; and\n    (ii) the day 3 months after the day when the person became an eligible employee; or\n    (b) for a person who became an eligible employee after 31 May 1996 and is not a person to whom subparagraph (3)(a)(ii) or paragraph (a) applies—the period of 3 months commencing on the day when the person became an eligible employee.","sortOrder":8}],"analysis":{"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"This 2003 Declaration, as framed and subsequently amended, expands a simple eligibility concept into a detailed, itemised exclusion regime. Compared with a bare statutory definition of \"eligible employee\" in the principal Act, the Declaration (a) adds many particularised categories and named entities (for example Icon Water in section 7(1)(n) and specified ASIC employees in section 7(1)(p)), (b) formalises how modern remuneration mechanisms (\"top‑up arrangements\", section 3(3)) affect membership, and (c) embeds transitional and timing rules for specific cohorts (sections 5–7 and Schedule 1). Those additions move the instrument beyond a generic scope—making eligibility contingent on complex cross‑referenced facts and negotiated or time‑bound arrangements — and so materially broaden and particularise the original, simpler eligibility purpose."},"complexity_factors":["Extensive interpretation/definitions section with ~30+ defined terms (section 3) including multi‑part definitions (eg. alternative superannuation scheme, top‑up arrangement).","Numerous cross‑references to other Acts and instruments (SIS Act, Superannuation Guarantee (Administration) Act 1992, Public Service Act, state Acts and superseded Commonwealth superannuation law).","Many conditional and nested exceptions across section 7 (multiple subparagraphs with multi‑tiered conditions and exclusions).","Transitional and timing rules with different clocks for different cohorts (sections 5(2), 6(3), 7(3)–(4)), increasing factual complexity for administration.","Several bespoke, named or time‑limited clauses referring to particular organisations or cohorts (Icon Water, ASIC, Northern Territory categories), creating ad hoc rules to be applied case‑by‑case.","Embedded interactions with other regulatory concepts (eg. contributions‑barred persons, deferred invalidity pensions, preservation of productivity‑related benefits) requiring external legal/actuarial checks.","Reference to a Schedule (Schedule 1) that contains further detailed items — increases cross‑document navigation and conditional logic."],"plain_english_summary":"**What this Declaration does (mechanics)\n\n- This instrument tells who is and who is not an \"eligible employee\" for the Commonwealth Superannuation Scheme (CSS) by declaring specific classes of people to be excluded from eligibility, and by setting the moments when eligibility ends for particular cases. (It is made under the Superannuation Act 1976 — see section 2.)\n\n- It does two main things:\n  - Defines key terms used to decide CSS eligibility (for example, what counts as an \"alternative superannuation scheme\", what a \"top‑up arrangement\" is, and several pension‑type definitions). (See Definitions, section 3.)\n  - Lists the events and classes of persons who either cease to be eligible employees (Part 2; e.g. compulsory payment of benefits under the SIS Act, section 5) or who are, as a matter of law, not eligible employees at all (Part 3, section 7 and Schedule 1). It also specifies the exact time when eligibility ceases in the listed cases (sections 5(2), 6(3)).\n\nWho is affected\n\n- Current and former contributors to the CSS (employees and office holders) whose employment or office is connected to alternative superannuation arrangements, particular public bodies, or specific named circumstances. Examples include people who:\n  - Become members of an employer's alternative superannuation scheme (as defined) for that employment or office (section 6(1)(b));\n  - Have CSS benefits that become compulsorily payable under the SIS Act (section 5);\n  - Are contributions‑barred under the SIS Act (section 7(1)(c));\n  - Work for particular bodies or under particular statutory terms that require or allow alternative schemes (multiple items in section 7 and Schedule 1), including specific named situations such as Icon Water Limited employees and certain ASIC employees (section 7(1)(n) and (p)).\n\n- Employers and administrators (CSC and the Board) also are affected because they must recognise these exclusion rules when deciding who receives CSS membership, who receives CSS contributions and benefits, and when benefits must be paid out.\n\nWhy it matters (practical consequences)\n\n- Losing CSS eligibility shifts which retirement mechanism covers an employee: membership and future accruals transfer from the CSS to the alternative scheme or otherwise stop. That changes the source of contributions, the benefit formula applicable, and the entity that bears future liabilities.\n\n- There are timing rules (for example, eligibility ends at the end of the day before compulsory payment under the SIS Act — section 5(2); or on the time stated in Schedule 1 — section 6(3)(a)), so record‑keeping and precise date determination matter for benefit calculations and employer obligations.\n\nAnalytical lens — purpose claims, costs and trade‑offs\n\n- The declared purpose (implicit in the instrument) is to identify and fix with precision who should not be covered by the CSS because of membership of other schemes, statutory arrangements, or specific employment categories (see sections 3, 5–7). Mechanically, it narrows CSS coverage by listing exclusions and timing rules.\n\n- Costs, incentives and trade‑offs:\n  - Administrative and compliance costs rise: employers, employees and CSC must check detailed, sometimes fact‑sensitive criteria (many defined terms and nested conditions) to decide membership and the exact cut‑off times (see Definitions, section 3; section 7 conditions).\n  - Incentives for structuring remuneration: the definition of \"alternative superannuation scheme\" and the explicit treatment of \"top‑up arrangements\" (section 3) mean salary‑packaging or employer arrangements can change whether a person is inside or outside CSS. That can shift long‑term liability from CSS to alternative funds or to employers (section 6(1)(b) and section 7(1)(e)).\n  - Concentrated versus diffuse effects: many exclusions operate for narrowly defined groups (named employers, particular statutory offices). Benefit changes therefore concentrate on particular cohorts, while administrative burdens and potential uncertainty are spread across employers, administrators and employees.\n\n- Implementation risk and discretion:\n  - The Declaration cross‑references multiple other laws (for example, the SIS Act, Superannuation Guarantee law, state acts, and earlier/superseded Commonwealth superannuation law) which creates potential legal complexity and interpretive disputes about timing and status (see sections 2, 3 and 5–7).\n  - Named and transitional provisions (for example, Icon Water employees [7(1)(n)] and specified ASIC employees [7(1)(p)]) reflect particular negotiated or time‑limited arrangements; those create need for bespoke administrative treatment and potential dispute over whether a person falls within a named category.\n\nWho pays and who decides\n\n- Who pays: shifting a person out of CSS moves future contribution and benefit responsibilities either to the alternative superannuation scheme (employer and scheme) or produces a compulsory CSS payout (if benefits are made compulsorily payable under the SIS Act). Employers may also be required to make payments to secure benefits under an alternative scheme in certain cases (see section 7(1)(e)).\n\n- Who decides: many outcomes are automatic when statutory events happen (becoming a member of an alternative scheme, compulsory payment under the SIS Act). Some outcomes require action by the individual (for example, Icon Water employees may request non‑treatment as eligible employees within 28 days — section 7(1)(n); certain ASIC employees must give CSC an approved form to be treated as eligible — section 7(1)(p)(iv)). CSC and the Board have administrative roles in accepting or recording declarations, requests and timing.\n\nNet operational effects\n\n- The Declaration converts broad eligibility rules into a detailed exclusion regime (definitions + lists + timing). That reduces rule‑of‑thumb certainty (it is precise but complex), increases administrative work, and creates room for employers and employees to change coverage by altering arrangements of pay and contributions.\n\nPrimary sections to look at for action: Definitions (section 3), compulsory payment timing (section 5), specific cessation events (section 6), and the exclusion list with conditions and transitional rules (section 7 and Schedule 1)."},"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":8,"scope_assessment":{"changed":true,"description":"The original 2003 Declaration has been significantly expanded through amendments to cover new entities and employment categories that didn't exist or weren't contemplated in 2003. Notable additions include: ASIC employees (2022 amendment), Icon Water Limited employees, Federal Circuit and Family Court of Australia (Division 2) judges, and various references to modern legislation like the Public Governance, Performance and Accountability Act 2013 and the Governance of Australian Government Superannuation Schemes Act 2011. The instrument has evolved from a relatively straightforward exclusion list into a complex patchwork of historical transitional rules, modern entity-specific exclusions, and intricate timing provisions for scheme transitions."},"complexity_factors":["47+ defined terms in section 3, many with nested definitions (e.g., 'alternative superannuation scheme' has 6 explicit exclusions plus a note)","Extensive cross-referencing to multiple Acts: Superannuation Act 1976, Superannuation Act 1990, Public Service Act 1922, SIS Act, Superannuation Guarantee legislation, and various state/territory laws","Temporal complexity with multiple 'as in force immediately before' references to historical versions of legislation (e.g., 'as in force immediately before 1 July 1994', 'as in force immediately before the commencement of this Declaration')","Nested conditional logic in section 7 with 16 distinct classes of excluded persons (paragraphs (a) through (p)), many containing multiple sub-paragraphs with 'and/or' conditions","Complex transitional provisions in subsections 7(3) and 7(4) with date-specific windows (1 June 1996 to 31 August 1996) and alternative time periods based on individual circumstances","Recursive definitions: 'ACT Government control' and 'Commonwealth control' are self-referential (a company under control includes companies under control)","Interaction with parallel instruments: References to 'Inclusion Declaration' and 'CCB Regulations' create interdependence with other legislative instruments","Specific exclusions within exclusions in the 'alternative superannuation scheme' definition (e.g., performance pay schemes, productivity benefits, superannuation guarantee compliance)"],"plain_english_summary":"This disallowable instrument specifies who is excluded from being an “eligible employee” of the closed Commonwealth Superannuation Scheme (CSS), preventing people covered by other superannuation arrangements or in specific roles from joining or remaining in the CSS. It affects current and former Commonwealth employees and staff of certain government bodies, and matters because it protects the CSS’s integrity, stops double‑dipping across schemes, and helps manage government superannuation liabilities."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-eligible-employees-exclusion-declaration-2003","history":"/api/acts/superannuation-css-eligible-employees-exclusion-declaration-2003/history","analysis":"/api/acts/superannuation-css-eligible-employees-exclusion-declaration-2003/analysis","conflicts":"/api/acts/superannuation-css-eligible-employees-exclusion-declaration-2003/conflicts","importantCases":"/api/acts/superannuation-css-eligible-employees-exclusion-declaration-2003/important-cases","documents":"/api/acts/superannuation-css-eligible-employees-exclusion-declaration-2003/documents"}}