{"id":"F2006B01696","name":"Superannuation (CSS) (Eligible Employees – Inclusion) Declaration 2003","slug":"superannuation-css-eligible-employees-inclusion-declaration-2003","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40987,"registerId":"commonwealth-F2006B01696-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name of Declaration","content":"#### 1 Name of Declaration\n\n  This Declaration is the Superannuation (CSS) (Eligible Employees—Inclusion) Declaration 2003.","sortOrder":0},{"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> 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\n> Note: Example\n\n> Note: 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> Australian Hearing Services means the body corporate established under Part 2 of the Australian Hearing Services Act 1991.\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> Eligible Employees Regulations means the Superannuation (CSS) Eligible Employees Regulations 1976, as in force immediately before the commencement of this Declaration.\n\n> member, of a superannuation scheme that is an RSA, means a holder of the RSA.\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 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> reinstated means re‑appointed or re‑employed, or deemed to be, or to have been, re‑appointed or re‑employed as the case requires.\n\n> relevant Northern Territory employment means any of the following employment:\n\n    (a) employment as a member of the Police Force of the Northern Territory;\n    (b) employment by an approved authority, being the Northern Territory of Australia or an authority or body established by or under a law of that Territory;\n    (c) employment as the holder of a statutory office established by a law of the Northern Territory of Australia.\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) In 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":1},{"sectionNumber":"4","sectionType":"section","heading":"Persons who may become eligible employees","content":"#### 4 Persons who may become eligible employees\n\n  (1) For paragraph (ec) of the definition of eligible employee in subsection 3 (1) of the Act, a person is an eligible employee if the person is in the class of persons, each of whom:\n    (a) is a person to whom, immediately before the commencement of this Declaration, a provision of the Eligible Employees Regulations mentioned in Schedule 1 applied; and\n    (b) requests in writing that he or she be treated as an eligible employee.\n  (2) For paragraph (ec) of the definition of eligible employee in subsection 3 (1) of the Act, a person is an eligible employee if the person becomes a person included in any of the following classes of persons:\n    (b) a class of persons each of whom:\n    (i) is employed by the Northern Land Council, except on a casual or temporary part‑time basis; and\n    (ii) immediately before last becoming so employed was an eligible employee; and\n    (iii) is not, in relation to the employment with the Northern Land Council, a member of an alternative superannuation scheme;\n    (f) a class of persons each of whom meets one of the following requirements:\n    (i) on 31 December 1998, the person was an eligible employee employed by the Northern Territory Legal Aid Commission;\n    (ii) the person:\n    (A) is an employee of the Commission; and\n    (B) immediately before becoming an employee, was an eligible employee and was employed in relevant Northern Territory employment;\n    (i) a class of persons each of whom:\n    (i) is an employee of the Sydney Harbour Federation Trust (otherwise than on a casual or temporary part‑time basis); and\n    (ii) either:\n    (A) immediately before becoming so employed, was an eligible employee; or\n    (B) immediately before becoming so employed, was 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 that section was payable, or would have been payable if payment had not been suspended; or\n    (C) immediately before becoming so employed, was a person to whom invalidity pension under the Act or the superseded Act was payable, or would have been payable if payment had not been suspended; or\n    (D) immediately before becoming so employed, was a person to whom deferred benefits under the Act were applicable; or\n    (E) is a person who, because of the person’s employment by the Sydney Harbour Federation Trust, is a re‑employed former contributor with preserved rights; and\n    (iii) is not, in relation to the employment with the Sydney Harbour Federation Trust, a member of an alternative superannuation scheme;\n    (k) a class of persons:\n    (i) each of whom is an employee of ASPI Ltd (otherwise than on a casual or temporary part‑time basis); and\n    (ii) each of whom:\n    (A) immediately before becoming so employed, was an eligible employee; or\n    (B) immediately before becoming so employed, was 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 that section was payable, or would have been payable if payment had not been suspended; or\n    (C) immediately before becoming so employed, was a person to whom invalidity pension under the Act was payable, or would have been payable if payment had not been suspended; or\n    (D) immediately before becoming so employed, was a person to whom deferred benefits under the Act or the superseded Act were applicable; or\n    (E) is a person who, because of the person’s employment with ASPI Ltd, is a re‑employed former contributor with preserved rights; and\n    (iii) each of whom is not, in relation to the employment with ASPI Ltd, a member of an alternative superannuation scheme;\n    (l) a class of persons each of whom:\n    (i) is an employee of CSC (otherwise than on a casual or temporary part‑time basis); and\n    (ii) either:\n    (A) immediately before becoming so employed, was an eligible employee; or\n    (B) immediately before becoming so employed, was 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 that section was payable, or would have been payable if payment had not been suspended; or\n    (C) immediately before becoming so employed, was a person to whom invalidity pension under the Act was payable, or would have been payable if payment had not been suspended; or\n    (D) immediately before becoming so employed, was a person to whom deferred benefits under the Act or the superseded Act were applicable, and, for a person who becomes a full‑time temporary employee, makes an election in writing to become an eligible employee; or\n    (E) is a person who, because of the person’s employment by CSC, is a re‑employed former contributor with preserved rights, and, for a person who becomes a full‑time temporary employee, makes an election in writing to become an eligible employee; and\n    (iii) is not, in relation to the employment with CSC, a member of an alternative superannuation scheme;\n    (m) a class of persons each of whom:\n    (i) is a permanent employee or a temporary employee by virtue of having been reinstated in circumstances similar to the circumstances in which a person could have been re‑appointed to the Australian Public Service under section 63F, 63G or 66B of the Public Service Act, as in force immediately before its repeal; and\n    (ii) was an eligible employee immediately before the termination or cessation of the employment to which the reinstatement relates;\n    (n) a class of persons each of whom:\n    (i) is a permanent employee or a temporary employee by virtue of having been reinstated in circumstances similar to the circumstances in which a person could have been deemed to have been re‑appointed to the Australian Public Service in accordance with section 87M or 87Q of the Public Service Act, as in force immediately before its repeal; and\n    (ii) was an eligible employee immediately before the termination or cessation of the employment to which the reinstatement relates;\n    (q) a class of persons each of whom:\n    (i) is an employee of ACECQA, other than on a casual or temporary part‑time basis; and\n    (ii) immediately before becoming so employed, was an eligible employee; and\n    (iii) is not, in relation to the person’s employment with ACECQA, a member of an alternative superannuation scheme;\n    (r) a class of persons each of whom:\n    (i) is an employee of ARPC, other than on a casual or temporary part‑time basis; and\n    (ii) immediately before becoming so employed, was an eligible employee; and\n    (iii) is not, in relation to the person’s employment with ARPC, a member of an alternative superannuation scheme.\n    (s) a class of persons each of whom:\n    (i) ceases to be engaged by the Commonwealth under the Public Service Act 1999 and becomes an employee of ASIC, other than on a casual or temporary part‑time basis, on 1 July 2019 as a result of section 311 of the Australian Securities and Investments Commission Act 2001; and\n    (ii) immediately before becoming so employed by ASIC, was an eligible employee under the Act in relation to the person’s employment at ASIC under the Public Service Act 1999.\n\n> Note: Under the Superannuation (CSS) (Eligible Employees—Exclusion) Declaration 2003, in certain circumstances, a person mentioned in subsection (2) may cease to be an eligible employee. (See section 6 and Schedule 1 of the Declaration.)","sortOrder":2},{"sectionNumber":"5","sectionType":"section","heading":"Persons who are eligible employees","content":"#### 5 Persons who are eligible employees\n\n  (1) For paragraph (ec) of the definition of eligible employee in subsection 3 (1) of the Act, and subject to subsection (2), a person is an eligible employee if the person is in the class of persons each of whom:\n    (a) is an employee of Australian Hearing Services, other than on a casual or temporary part‑time basis; and\n    (b) in respect of whom contributions were accepted, purportedly under the Act, on or after 1 July 1997, in relation to the person’s employment with Australian Hearing Services; and\n    (c) is not, in relation to the person’s employment with Australian Hearing Services, a member of an alternative superannuation scheme.\n  (2) A person ceases to be an eligible employee for the purposes of subsection (1) at the end of the first‑occurring of the following days:\n    (a) the day the person ceases to be an employee of Australian Hearing Services;\n    (b) the day immediately before the day on which the person becomes, in relation to the person’s employment with Australian Hearing Services, a member of an alternative superannuation scheme;\n    (b) the day immediately before the day on which the person becomes a casual or temporary part‑time employee of Australian Hearing Services;\n    (c) if Australian Hearing Services ceases to be a corporate Commonwealth entity – the last day on which Australian Hearing Services is a corporate Commonwealth entity.","sortOrder":3}],"analysis":{"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"Compared with the original, narrow statutory purpose of the CSS to cover defined Commonwealth employees, this Declaration materially broadens the classes of people who may be treated as eligible employees. It does so by naming multiple non‑APS corporate entities and statutory bodies (for example, ASPI Ltd, ACECQA, ARPC, ASIC, Sydney Harbour Federation Trust, Australian Hearing Services, Northern Land Council and others) and by creating routes to membership for reinstated or re‑employed former contributors and for persons with preserved rights (see section 4(2) and section 5). The Declaration also adds procedural entry points (written requests/elections) and detailed exclusions tied to other superannuation membership and top‑up arrangements (section 3). Those additions extend CSS coverage beyond the original core cohort and introduce more complex eligibility pathways and administrative checks (see sections 3–5)."},"complexity_factors":["Large number of defined terms in section 3 (e.g. alternative superannuation scheme, top‑up arrangement, top‑up purposes, multiple statutory bodies).","Nested conditional rules for membership and for being treated as a member for top‑up purposes (section 3(2)–(3)).","Multiple employer‑specific classes with differing antecedent status tests (section 4(2) contains many named classes and differing conditions).","Temporal and historical hooks (e.g. specific dates like 31 December 1998 and 1 July 1997; references to employment status \"immediately before\" events).","Cross‑references to several other statutes and instruments (the Act, Eligible Employees Regulations, Superannuation Guarantee (Administration) Act 1992, Public Service Act provisions, and references to the superseded Act).","Repeated negative conditions (\"is not…a member of an alternative superannuation scheme\") that require checking other schemes and create administrative verification burdens. ","Overlap between similar categories (reinstatement, re‑employment, re‑appointed, re‑employed, restored contributors) increasing interpretive nuance and edge cases. "],"plain_english_summary":"**What this Declaration does (mechanically)**\n\n- Adds specific classes of people to the definition of “eligible employee” for the Commonwealth Superannuation Scheme (CSS) under the Superannuation Act 1976. (See section 4 and section 5.)\n- Sets out detailed conditions for inclusion: who counts, what prior status they must have had, exclusions where the person is already in another superannuation arrangement, and procedural steps in some cases (for example, a written request or election). (See sections 3, 4(1)–(2), 5(1)–(2).)\n- Defines important terms used to decide eligibility and exclusions, notably “alternative superannuation scheme”, “top‑up arrangement”, and who is treated as a member for “top‑up purposes.” These definitions limit when other superannuation accounts prevent CSS membership. (See section 3(1)–(3).)\n- Lists numerous employer-specific classes that may become eligible employees (for example: Northern Land Council, Sydney Harbour Federation Trust, ASPI Ltd, CSC, Australian Hearing Services, ACECQA, ARPC, ASIC, and others), and the precise conditions for each class (previous status, non‑membership of an alternative scheme, full‑time vs casual distinctions). (See section 4(2) and section 5.)\n- Specifies when eligibility ends for a particular class (e.g. ceasing employment, becoming a member of an alternative scheme, or ceasing to be a corporate Commonwealth entity). (See section 5(2).)\n\n**Who it affects**\n\n- Employees (normally non‑casual and not temporary part‑time) of a set of named organisations and certain re‑employed or reinstated former contributors who meet narrowly specified prior status tests. (See sections 4 and 5.)\n- Employers named in the Declaration: examples include Australian Hearing Services, ASPI Ltd, CSC, ACECQA, ARPC, ASIC, Sydney Harbour Federation Trust and the Northern Land Council. The Declaration treats employees of those bodies as eligible for CSS if they meet the listed conditions. (See section 4(2) and 5(1).)\n- Employers and payroll/super administrators who must determine whether an employee is already in an “alternative superannuation scheme” (in which case CSS membership is usually precluded), or whether the employee has made the required written request/election where the Declaration requires it. (See section 3 and sections 4–5.)\n\n**Why it matters (expressed purpose and practical effects)**\n\n- The instrument’s explicit purpose is to define who may be treated as an eligible employee for CSS purposes (i.e. who may join the CSS). The practical result is to extend CSS eligibility to particular classes of workers tied to named employers or particular employment histories (sections 4–5). That changes who can become a CSS member and therefore who can receive CSS benefits and who the CSS must account for.\n\n- Who pays / who bears the cost: If more people are eligible and join CSS, the scheme (backed by Commonwealth arrangements) will have expanded membership and associated long‑term liabilities. Employers named must determine eligibility and may need to change payroll/superannuation arrangements; the immediate administrative costs fall on employers and on the CSS/administrators responsible for managing benefits. (See sections 4–5 and the definitions in section 3 that determine exclusions.)\n\n- Who decides: membership turns on objective status tests (e.g. prior status as an eligible employee, dates of prior employment), on whether the person is a member of an alternative scheme, and in some cases on a written request or election made by the employee. Those procedural steps put a degree of choice with the employee (written request/election) and a factual judgment with employers/administrators (whether the person meets prior‑status tests or is in an alternative scheme). (See sections 3, 4(1)(b), 4(2), 5(1)–(2).)\n\n- Incentives and trade‑offs: permitting specified non‑APS or corporate entity employees and reinstated former contributors to join CSS creates concentrated benefits (for those eligible) and diffused costs (administration and potential increased future liabilities borne by the scheme). The Declaration reduces employees’ contract freedom to remain in an alternative employer scheme only where the text forbids CSS membership if they are already members of an alternative scheme (see section 3 definition and repeated “is not…a member of an alternative superannuation scheme” conditions in sections 4–5). That creates a straightforward exclusion rule but requires record checks and possible coordination with other schemes.\n\n- Implementation risks and compliance burden: The document relies on precise temporal tests (e.g. “immediately before becoming so employed”, specific dates such as 31 December 1998 or 1 July 1997) and technical definitions (top‑up arrangements, performance pay exclusions). Employers and administrators must interpret historical employment status, top‑up arrangements, and the relationship with Superannuation Guarantee contributions. Those cross‑references and historical hooks raise the risk of disputes, record‑keeping burden, and the need for legal/administrative guidance. (See section 3(2)–(3), section 4(2)(f)(i), section 5(1)(b).)\n\n**Concrete behavioural changes the Declaration drives**\n\n- Some employees must choose (in writing) to be treated as eligible before they can become CSS members (section 4(1)(b)).\n- Employers must check and act on whether an employee is already a member of an alternative scheme before treating them as eligible for CSS (repeated exclusion language in sections 4 and 5).\n- Administrators must apply the Declaration’s temporal and status tests (e.g. prior pension or preserved rights, reinstatement circumstances) when onboarding employees for superannuation membership. (See section 4(2) and section 5.)\n\n**Key cross‑references to watch**\n\n- The Declaration refers back to the Superannuation Act 1976 (the Act) for the base definition of “eligible employee” and to the Eligible Employees Regulations as they stood immediately before this Declaration (section 3). It also cross‑references the Superannuation Guarantee (Administration) Act 1992 for certain exclusions. These external links shape the Declaration’s practical effect and add interpretive dependencies.\n\n(References in parentheses are to sections of the Declaration cited above.)"},"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":7,"scope_assessment":{"changed":true,"description":"The Declaration has grown significantly beyond its original 2003 purpose through multiple amendments adding new organisations and employee classes. Originally covering transitional arrangements from the Eligible Employees Regulations, it now includes specific date-based triggers (1998, 2019), bespoke rules for ASIC staff transfers, and complex reinstatement provisions referencing repealed Public Service Act sections. The scope has expanded from simple 'grandfathering' to intricate portability rules across diverse Commonwealth and Territory entities."},"complexity_factors":["18 defined terms in section 3, including nested definitions for 'alternative superannuation scheme' with 5 specific exclusions and sub-exclusions","Multi-layered conditional logic in section 4(2) with classes (b), (f), (i), (k), (l), (m), (n), (q), (r), (s) each containing 2-4 cumulative conditions","Extensive cross-referencing to repealed legislation (Public Service Act 1922, Industrial Relations Act 1988) and current Acts (Superannuation Act 1976, Governance of Australian Government Superannuation Schemes Act 2011)","Complex 'alternative superannuation scheme' definition requiring analysis of what IS and IS NOT included, with performance pay carve-outs, superannuation guarantee exclusions, and top-up arrangement exceptions","Temporal conditions ('immediately before becoming so employed', 'on 31 December 1998', 'on or after 1 July 1997', 'on 1 July 2019') creating multiple cut-off dates","Interaction with companion instrument (Superannuation (CSS) (Eligible Employees—Exclusion) Declaration 2003) noted in section 4 but not fully explained","Section 5 contains automatic cessation triggers with multiple 'first-occurring' day tests"],"plain_english_summary":"This Declaration says who can or must join the Commonwealth Superannuation Scheme (CSS), extending access to certain workers who wouldn’t otherwise qualify under the main Act — notably people moving between APS roles and specific bodies (e.g., ASIC, ARPC, Northern Land Council). It affects existing or former CSS members and some re‑employed public servants, preserving defined‑benefit retirement rights when they change employer."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-eligible-employees-inclusion-declaration-2003","history":"/api/acts/superannuation-css-eligible-employees-inclusion-declaration-2003/history","analysis":"/api/acts/superannuation-css-eligible-employees-inclusion-declaration-2003/analysis","conflicts":"/api/acts/superannuation-css-eligible-employees-inclusion-declaration-2003/conflicts","importantCases":"/api/acts/superannuation-css-eligible-employees-inclusion-declaration-2003/important-cases","documents":"/api/acts/superannuation-css-eligible-employees-inclusion-declaration-2003/documents"}}