{"id":"F1996B02225","name":"Superannuation (CSS) Eligible Employees Regulations 1976","slug":"superannuation-css-eligible-employees-regulations-1976","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"140 of 1976","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29221,"registerId":"commonwealth-F1996B02225-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name of Regulations","content":"#### 1 Name of Regulations\n\n  These Regulations are the Superannuation (CSS) Eligible Employees Regulations 1976.","sortOrder":0},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"#### 3 Interpretation\n\n  In these Regulations, unless the contrary intention appears:\n\n> ACT Government Service means the Service established by subsection 12(1) of the Public Sector Management Act 1994 of the Australian Capital Territory.\n\n> ADI means Australian Defence Industries Pty. Ltd.\n\n> ANL has the same meaning as in the ANL Act 1956.\n\n> ANL relevant day means the day of commencement of section 9 of the ANL (Conversion into Public Company) Act 1988.\n\n> Australian Airlines means the body corporate that existed, by virtue of section 6 of the Australian National Airlines Act 1945, under the name Australian National Airlines Commission and whose name was changed at the transition, by virtue of subsection 16(1) of the Australian Airlines (Conversion to Public Company) Act 1988, to Australian Airlines Limited.\n\n> deferred invalidity pension means:\n\n    (a) a deferred benefit by way of invalidity pension that is payable under the Act or that would, but for the pension having been suspended, be so payable; and\n    (b) a deferred benefit by way of a pension that is payable under the superseded Act by reason of the Commissioner or the Superannuation Board having been satisfied as to the matters referred to in paragraph 119W(2)(a) of that Act or that would, but for the pension having been suspended, be so payable.\n\n> designated position, in relation to a person, means a position designated by the Governor of the State of New South Wales, either generally or in relation to the person, in pursuance of subsection 43B(2) of the Meat Industry Act, 1978, of the State of New South Wales.\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 referred to 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, but for the pension having been suspended, be payable.\n\n> mobility allowance means an allowance of that name payable in accordance with a determination made under section 82D of the Public Service Act 1922.\n\n> performance pay means a payment of that name made under an industrial agreement under Division 3A of Part VI of the Industrial Relations Act 1988.\n\n> prescribed Northern Territory employee means a person who, on and after 30 September 1986, is, and continues to be, either employed by an approved authority, being the Northern Territory of Australia or an authority or body established under a law of that Territory, or the holder of a statutory office established by a law of that Territory, but who does not become, pursuant to section 52 of the Superannuation Act 1986 of that Territory, an eligible employee within the meaning of that Act.\n\n> relevant Northern Territory employment means:\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; or\n    (c) employment as the holder of a statutory office established by a law of the Northern Territory of Australia.\n\n> superannuation scheme means a superannuation or retirement benefits scheme applying to persons by reason of their being engaged in certain employment but, subject to subregulation 4(6), does not include:\n\n    (a) the scheme constituted by the provisions of the Act; or\n    (b) 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 terms and conditions of service applicable to them, required to contribute; or\n    (c) 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; or\n    (d) the Public Sector Superannuation Scheme to the extent that membership of that scheme by the person relates to other employment; or\n    (e) a scheme to the extent that participation in that 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\n> the Act means the Superannuation Act 1976.\n\n> top‑up arrangement has the meaning given by subregulation 4(4).\n\n> transition means the commencement of section 15 of the Australian Airlines (Conversion to Public Company) Act 1988.","sortOrder":1},{"sectionNumber":"4","sectionType":"section","heading":"Persons not included in definition of eligible employee","content":"#### 4 Persons not included in definition of eligible employee\n\n  (1) For the purposes of paragraph (j) of the definition of eligible employee in subsection 3(1) of the Act, each of the following classes of persons is a prescribed class of persons:\n    (a) persons (including persons specified in a direction given under section 11, 12 or 13 of the Act) who:\n    (i) are employed by an approved authority, whether in a permanent capacity or otherwise; and\n    (ii) are members of a superannuation scheme applying to persons employed by that approved authority, other than:\n    (A) a scheme to which contributions are made in relation to those persons only in relation to performance pay; or\n    (B) in the case of a person to whom, under subregulation (2), this sub‑subparagraph applies—a scheme of which the person is taken, under subregulation (3), to be a member for top‑up purposes;\n    or 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 a scheme of that kind; and\n    (iii) are not eligible to be paid a mobility allowance for a reason other than the amount of income that the person is receiving;\n    (aa) persons (including persons specified in a direction given under section 14 of the Act) who:\n    (i) are the holders of a statutory office; and\n    (ii) are members of a superannuation scheme applying to holders of that office, other than:\n    (A) a scheme to which contributions are made in relation to those persons only in relation to performance pay; or\n    (B) in the case of a person to whom, under subregulation (2), this sub‑subparagraph applies—a scheme of which the person is taken, under subregulation (3), to be a member for top‑up purposes;\n    or 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 a scheme of that kind; and\n    (iii) are not on leave of absence without pay from that office; and\n    (iv) are not eligible to be paid a mobility allowance for a reason other than the amount of income that the person is receiving;\n    (b) persons who:\n    (i) immediately before the commencement of the Act, were employed by an approved authority in a permanent capacity and have continued to be, and are, such employees;\n    (ii) immediately before the commencement of the Act, were not employees for the purposes of the superseded Act;\n    (iii) immediately before the commencement of the Act, were not members of a superannuation scheme applying to persons employed by that approved authority and have not, at any time since the commencement of the Act, been, and are not, such members; and\n    (iv) have not requested that they be treated as eligible employees;\n    (c) persons who:\n    (i) immediately before the commencement of the Act, were entitled to make an election under subsection 66(2), 67(2), or 69(1), of the superseded Act;\n    (ii) did not make such an election before the commencement of the Act;\n    (iii) but for these Regulations, would have been eligible employees at the commencement of the Act and would have continued to be, and would be, such employees; and\n    (iv) have not requested that they be treated as eligible employees;\n    (d) persons any of whose benefits provided for in the Act become compulsorily payable under the SIS Act;\n    (da) persons (in this paragraph referred to as contributions‑barred persons) in respect of 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 paragraph, were eligible employees; and\n    (B) have since remained eligible employees; or\n    (ii) persons (not being persons referred to in subparagraph (i)) who:\n    (A) immediately before becoming contributions‑barred persons, were eligible employees; and\n    (B) have since remained eligible employees;\n    (e) officers of the Australian National Railways Commission appointed in accordance with section 13 of the Railways Agreement (South Australia) Act 1975 who are, for the purposes of the Superannuation Act, 1974 of the State of South Australia as amended and in force from time to time, prescribed contributors within the meaning of section 11a of that Act as so amended and in force;\n    (f) officers of the Australian National Railways Commission appointed in accordance with section 13 of the Railways Agreement (South Australia) Act 1975 who:\n    (i) immediately before the date on which they were so appointed were not, for the purposes of the Superannuation Act, 1974 of the State of South Australia as amended and in force at that time, contributors to the Fund or to the Provident Account within the meaning of that Act as so amended and in force; and\n    (ii) have not requested that they be treated as eligible employees;\n    (g) officers of the Australian National Railways Commission appointed in accordance with section 11 of the Railways (Tasmania) Act 1975 who make an election under section 3 of the Railways (Transfer to Commonwealth) (Retirement Benefits) Act 1977 of the State of Tasmania as amended and in force at the relevant time or are deemed by that Act as so amended and in force to have made an election under that section;\n    (h) officers of the Australian National Railways Commission appointed in accordance with section 11 of the Railways (Tasmania) Act 1975 who:\n    (i) immediately before the date on which their appointment became effective were not contributors for the purposes of the Superannuation Act 1938 of the State of Tasmania as amended and in force at that time or the Retirement Benefits Act 1970 of that State as amended and in force at that time;\n    (ii) do not make an election under section 3 of the Railways (Transfer to Commonwealth) (Retirement Benefits) Act 1977 of the State of Tasmania as amended and in force from time to time; and\n    (iii) have not requested that they be treated as eligible employees;\n    (j) persons who:\n    (i) were appointed to be officers of the Australian Public Service under the Mint Employees Act 1964;\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    (k) persons (other than persons to whom paragraph (a) applies) who:\n    (i) immediately before 1 July 1980 were employed by Australian Airlines and have continued to be, and are, so employed; and\n    (ii) were not, immediately before that date, eligible employees;\n    (l) persons (other than persons to whom paragraph (a) applies) who:\n    (i) were employed by Australian Airlines before the transition (other than persons who were, immediately before 1 July 1980, so employed) and have, since becoming so employed, continued to be, and are, so employed; and\n    (ii) were not, immediately before becoming so employed, eligible employees or invalidity pensioners;\n    (la) persons (other than persons to whom paragraph (a) applies) who:\n    (i) on or after the transition become employed by Australian Airlines and continue to be, and are, so employed (other than persons who were, immediately before becoming so employed, invalidity pensioners); and\n    (ii) are not persons to whom Division 2 or 3 of Part IV of the Public Service Act applies; and\n    (iii) are not eligible to be paid a mobility allowance for a reason other than the amount of income that the person is receiving;\n    (m) persons who:\n    (i) immediately before 1 October 1982 were Commissioners, officers or employees of ANL and continued to be such Commissioners, officers or employees (as the case may be) until immediately before the ANL relevant day;\n    (ii) on the ANL relevant day are, and continue to be, employed by ANL; and\n    (iii) were not, immediately before 1 October 1982, eligible employees;\n    (n) persons who:\n    (i) immediately before the ANL relevant day were Commissioners, officers or employees of ANL (other than persons to whom paragraph (m) applies) and on the ANL relevant day are, and continue to be, employed by ANL; and\n    (ii) were not, immediately before becoming Commissioners, officers or employees of ANL, eligible employees or invalidity pensioners;\n    (na) persons (including persons specified in a direction given under section 11, 12, 13 or 14 of the Act) who on or after the ANL relevant day become employed by ANL and who continue to be so employed other than:\n    (i) persons who, immediately before the commencement of their employment with ANL, were eligible employees;\n    (ii) persons who are, during a period when they are on leave without pay from employment by the Commonwealth or an approved authority other than ANL, employed by ANL;\n    (iii) invalidity pensioners; and\n    (iv) persons to whom Division 2 or 3 of Part IV of the Public Service Act applies;\n    (o) persons (including persons specified in a direction given under section 11, 12, 13 or 14 of the Act):\n    (i) who are permanent or temporary employees or the holders of a statutory office; and\n    (ii) who are members of a superannuation scheme, other than:\n    (A) a scheme to which contributions are made in relation to those persons only in relation to performance pay; or\n    (B) in the case of a person to whom, under subregulation (2), this sub‑subparagraph applies—a scheme of which the person is taken, under subregulation (3), to be a member for top‑up purposes; and\n    (iia) who are not on leave of absence without pay from that employment or office; and\n    (iii) in respect of whom the Commonwealth or the authority or other body by whom they are employed, as the case may be, has agreed to pay an amount or amounts in respect of the benefits that are, under the superannuation scheme referred to in subparagraph (ii) in relation to those persons, payable to, or in respect of, those persons upon their ceasing to be members of the scheme or an amount or amounts in respect of contributions that are, under that scheme, payable in respect of such benefits, as the case may be; and\n    (iv) who are not eligible to be paid a mobility allowance for a reason other than the amount of income that the person is receiving;\n    (p) persons:\n    (i) who are employed in a permanent capacity in a designated position in relation to them; and\n    (ii) to whom the provisions of subsection 43B(3) of the Meat Industry Act, 1978, of the State of New South Wales apply;\n    (q) persons who:\n    (i) are employed in a permanent capacity in a designated position in relation to them;\n    (ii) immediately before 1 July 1983 were persons to whom the provisions of an Act of the State of New South Wales by or under which a superannuation scheme was established applied but were not contributors to that scheme by reason that they had not made an election to become such contributors; and\n    (iii) have not requested that they be treated as eligible employees;\n    (r) persons who:\n    (i) are employed, whether in a permanent capacity or otherwise, in a designated position in relation to them;\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 by reason 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, of the State of New South Wales;\n    (s) persons who:\n    (i) are to be deemed, by force of subsection 12(3) or (4) of the Australian Trade Commission (Transitional Provisions and Consequential Amendments) Act 1985, to be employed by the Australian Trade Commission under section 60 of the Australian Trade Commission Act 1985;\n    (ii) immediately before they became persons so deemed to be employed by the Australian Trade Commission were not eligible employees; and\n    (iii) after they became persons so deemed to be employed by the Australian Trade Commission have not requested that they be treated as eligible employees;\n    (t) persons (including persons specified in a direction given under section 11, 12, 13 or 14 of the Act) who:\n    (i) on or after 1 October 1986:\n    (A) become employed by an approved authority being the Northern Territory of Australia or an authority or body established by or under a law of that Territory; or\n    (B) are appointed to a statutory office established by a law of that Territory;\n    and continue to be and are so employed or to hold such statutory office; and\n    (ii) are not prescribed Northern Territory employees; and\n    (iii) 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    (iv) are not employed as members of the Police Force of the Northern Territory; and\n    (v) 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 pursuant to an arrangement made between the Commonwealth and the Northern Territory under section 21 of the Commonwealth Legal Aid Act 1977; and\n    (C) do not elect in accordance with that arrangement to contribute for benefits under the Superannuation Act 1986 of the Northern Territory; and\n    (vi) 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    (u) persons who, immediately before 1 October 1986:\n    (i) are, and continue on and after that date to be, either employed by an approved authority, being the Northern Territory of Australia or an authority or body established under a law of that Territory, or the holders of a statutory office established by a law of that Territory; and\n    (ii) 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    (iii) are not employed as members of the Police Force of the Northern Territory; and\n    (iv) are not invalidity pensioners; and\n    (v) are not eligible employees;\n    (v) persons who:\n    (i) immediately before 15 December 1986 were employed under the Public Service Act of the Northern Territory, as amended and in force at that time, and were not members of a superannuation scheme established under a law of the Northern Territory or eligible employees;\n    (ii) having been appointed to be officers of the Australian Public Service on 15 December 1986 pursuant to Division 9F of Part III of the Public Service Act, have continued to be, and are, such officers; and\n    (iii) have not requested that they be treated as eligible employees;\n    (w) 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    (x) persons who:\n    (i) immediately before 16 February 1987 were employed under the Public Service Act, 1978 of the State of Western Australia, as amended and in force at that time, and were not members of a superannuation scheme established under a law of that State;\n    (ii) having been appointed to be officers of the Australian Public Service on 16 February 1987 pursuant to Division 9A of Part III of the Public Service Act, have continued to be, and are, such officers; and\n    (iii) have not requested that they be treated as eligible employees;\n    (z) persons who:\n    (i) after the commencement of section 13 of the Governor‑General Act 1974 and before 1 June 1985, became employed as members of the Governor‑General’s staff under that section and have continued to be, and are, so employed;\n    (ii) immediately before they became so employed:\n    (A) were employed as members of the Governor‑General’s staff in accordance with an order under subsection 8A(1) of the Public Service Act 1922; and\n    (B) were not eligible employees; and\n    (iii) before the commencement of these Regulations, have requested in writing to this effect, namely, not to be treated as eligible employees;\n    (za) persons who:\n    (i) immediately before 15 October 1987 were employed under section 42 of the Naval Defence Act 1910, as amended and in force at that time, and were not eligible employees;\n    (ii) having been appointed to be officers of the Australian Public Service on 15 October 1987 pursuant to Division 9A of Part III of the Public Service Act, have continued to be, and are, such officers; and\n    (iii) have not requested that they be treated as eligible employees;\n    (zb) persons who, immediately before 1 January 1988:\n    (i) were members of the Police Force of the Northern Territory and have continued to be and are in relevant Northern Territory employment;\n    (ii) were 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 under a law of that Territory;\n    (iii) were not invalidity pensioners; and\n    (iv) were not eligible employees;\n    (zc) persons (including persons specified in a direction given under sections 11, 12, 13, or 14 of the Act), 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;\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    (zd) persons who:\n    (i) immediately before 3 April 1988, were employed under the Public Service Act 1974 of the State of Victoria as amended and in force at that time and were not contributors for the purposes of the State Employees Retirement Benefits Act 1979 of that State as amended and in force at that time or the Superannuation Act 1958 of that State as amended and in force at that time;\n    (ii) having been appointed to be officers of the Australian Public Service on 3 April 1988 pursuant to Division 9A of Part III of the Public Service Act, have continued to be, and are, such officers; and\n    (iii) have not requested that they be treated as eligible employees;\n    (ze) persons who:\n    (i) immediately before 1 July 1988:\n    (A) were employed under section 82AC of the Public Service Act;\n    (B) were persons in relation to whom an order made on 1 July 1975, as subsequently varied, was in force under subsection 8A(1) of that Act; and\n    (C) were not eligible employees;\n    (ii) having been appointed to be officers of the Australian Public Service on 1 July 1988 under section 42 or section 42A of the Public Service Act, have continued to be, and are, such officers; and\n    (iii) have not requested that they be treated as eligible employees;\n    (zf) 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    (zg) persons who:\n    (i) immediately before 1 June 1989:\n    (A) were employed under section 82AC of the Public Service Act in the Department of Administrative Services and were performing duties in the Transport and Storage Group; and\n    (B) were not eligible employees;\n    (ii) on 1 June 1989 are appointed to be officers of the Australian Public Service under section 42 or section 42A of the Public Service Act and continue to be, and are, such officers; and\n    (iii) have not requested that they be treated as eligible employees;\n    (zh) persons (including persons specified in a direction given under section 11, 12 or 13 of the Act) who:\n    (i) immediately before 1 July 1989:\n    (A) were officers or employees of the Australian Meat and Live‑stock Corporation; and\n    (B) were not eligible employees;\n    (ii) on and after 1 July 1989 continue to be, and are, such officers or employees; and\n    (iii) are not on leave without pay from employment by the Commonwealth or an approved authority other than the Australian Meat and Live‑stock Corporation; and\n    (iv) are not invalidity pensioners; and\n    (v) are not persons to whom Division 2 or 3 of Part IV of the Public Service Act applies;\n    (zi) persons (including persons specified in a direction given under section 11, 12, 13 or 14 of the Act) who:\n    (i) on or after 1 July 1989:\n    (A) are appointed under section 30V of the Australian Meat and Live‑stock Corporation Act 1977 as Managing Director of the Australian Meat and Live‑stock Corporation and continue to be, and are, Managing Director; or\n    (B) are appointed or engaged under section 31 of the Australian Meat and Live‑stock Corporation Act 1977 as officers or employees of the Australian Meat and Live‑stock Corporation and continue to be, and are, such officers or employees; and\n    (ii) immediately before that appointment or engagement were not eligible employees; and\n    (iii) are not so appointed or engaged during a period while on leave without pay from employment by the Commonwealth or an approved authority other than the Australian Meat and Live‑stock Corporation; and\n    (iv) are not invalidity pensioners; and\n    (v) are not persons to whom Division 2 or 3 of Part IV of the Public Service Act applies;\n    (zj) persons (including persons referred to in a direction given under section 11 or 13 of the Act) who are directors or employees of ADI, other than:\n    (i) a person:\n    (A) who became a director or an employee before 23 May 1990 and has, since becoming a director or an employee, at all times been a director or an employee; and\n    (B) who was an eligible employee immediately before becoming a director or an employee; and\n    (C) who is in the employment of ADI by operation of a declaration under section 81C of the Public Service Act 1922, section 42D of the Naval Defence Act 1910 or section 10A of the Supply and Development Act 1939; and\n    (ii) a person:\n    (A) who became a director or an employee before 23 May 1990 and who has, since becoming a director or an employee, at all times been a director or an employee; and\n    (B) who was an eligible employee immediately before becoming a director or an employee; and\n    (C) who is not in the employment of ADI by operation of a declaration under section 81C of the Public Service Act 1922, section 42D of the Naval Defence Act 1910 or section 10A of the Supply and Development Act 1939; and\n    (D) who did not ask in writing before 23 May 1990 not to be treated as an eligible employee; and\n    (iii) a person who is a director or an employee during a period while on leave of absence without pay from his or her employment by the Commonwealth or an approved authority other than ADI; and\n    (iv) a person who was an invalidity pensioner immediately before becoming a director or an employee; and\n    (v) a person to whom Division 2 or 3 of Part IV or the Public Service Act 1922 applies;\n    (zk) persons who:\n    (i) at the commencement of this regulation are, and continue to be, permanent employees of the Australian Wheat Board; and\n    (ii) on or after 10 March 1987 and before the commencement of this regulation, have requested in writing that they not be treated as eligible employees;\n    (zl) persons who:\n    (i) immediately before 19 May 1994:\n    (A) were employed under section 42 of the Naval Defence Act 1910; and\n    (B) were not eligible employees; and\n    (ii) were appointed as officers of the Australian Public Service on 19 May 1994 under section 81B of the Public Service Act 1922; and\n    (iii) have not subsequently ceased to be officers of that Service; and\n    (iv) have not requested, in writing, to be treated as eligible employees;\n    (zm) persons who:\n    (i) become officers of the ACT Government Service (other than fixed‑term SES officers), by virtue of section 6 or 7 of the Public Sector Management (Consequential and Transitional Provisions) Act 1994 of the Australian Capital Territory, on the day on which that Service is established (in this item called transferred officers); and\n    (ii) continue to be transferred officers; and\n    (iii) were, immediately before becoming transferred officers:\n    (A) officers for the purposes of the Public Service Act 1922; or\n    (B) continuing employees under section 82AC of the Public Service Act 1922; or\n    (C) deemed to be continuing employees under section 82AD of the Public Service Act 1922; or\n    (D) officers or employees of a prescribed entity for the purposes of the Public Sector Management (Consequential and Transitional Provisions) Act 1994 of the Australian Capital Territory; and\n    (iv) were not, immediately before becoming transferred officers, eligible employees; and\n    (v) do not, at any time after becoming transferred officers, request in writing to be treated as eligible employees;\n    (zn) persons who:\n    (i) are officers (other than fixed‑term SES officers) of the ACT Government Service (in this paragraph called transferred officers); and\n    (ii) were, immediately before becoming transferred officers:\n    (A) permanent employees of the Australian Capital Territory Totalizator Administration Board; and\n    (B) members of the ACTTAB Limited Staff Superannuation Plan; and\n    (iii) were, immediately after becoming transferred officers, officers performing duties for the Australian Capital Territory Totalizator Administration Board; and\n    (iv) continue to be officers who perform duties for the Australian Capital Territory Totalizator Administration Board; and\n    (v) do not, after becoming transferred officers, cease to be members of the ACTTAB Limited Staff Superannuation Plan;\n    (zo) persons who, in writing addressed to the Board, within the period specified in subregulation (7):\n    (i) declared that they wished to become members of the Public Sector Superannuation Scheme; and\n    (ii) elected to cease to be eligible employees;\n    and, at the time of making that declaration and election, were not:\n    (iii) 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    (iv) persons to whom Part IV of the Public Service Act applied, other than persons who were:\n    (A) employed by the Commonwealth otherwise 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 holders of statutory offices;\n    (zp) persons who:\n    (i) immediately before the commencement of the Public Service Act 1999, were not eligible employees; and\n    (ii) on the commencement of the Public Service Act 1999, became APS employees for the purposes of that Act and permanent employees for the purposes of the Superannuation Act 1976; and\n    (iii) have not subsequently ceased to be APS employees for the purposes of the Public Service Act 1999; and\n    (iv) have not requested, in writing, to be treated as eligible employees;\n    (zq) persons who:\n    (i) immediately before the commencement of the Parliamentary Service Act 1999, were not eligible employees; and\n    (ii) on the commencement of the Parliamentary Service Act 1999, became Parliamentary Service employees for the purposes of that Act and permanent employees for the purposes of the Superannuation Act 1976; and\n    (iii) have not subsequently ceased to be Parliamentary Service employees for the purposes of the Parliamentary Service Act 1999; and\n    (iv) have not requested, in writing, to be treated as eligible employees;\n    (zr) a person who is a Judge of the Federal Circuit and Family Court of Australia (Division 2);\n    (zs) a person who becomes employed by ACTEW Corporation Limited after the commencement of this paragraph, and to whom one of the following subparagraphs applies, who requests 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, or would have been (but for a suspension of payment), payable immediately before becoming so employed;\n    (iii) a person to whom invalidity pension under the Act was, or would have been (but for the suspension of payment), payable 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 ACTEW Corporation Limited, is a re‑employed former contributor with preserved rights.\n  (2) For the purposes of sub‑subparagraphs 4(1)(a)(ii)(B), 4(1)(aa)(ii)(B) and 4(1)(o)(ii)(B), a person is taken to be a person to whom the relevant sub‑subparagraph applies if he or she 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 (which may be in the form of a top‑up arrangement).\n  (3) For the purposes of those sub‑subparagraphs, 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) by reason only of a top‑up arrangement; or\n    (b) by reason 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    but no other circumstance (except that mentioned in subparagraph (i)).\n  (4) Subject to subregulation (5), a top‑up arrangement is an arrangement 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 respect of the payee to a superannuation scheme (which may be a scheme applying only in respect of the payee).\n  (5) An arrangement is not a top‑up arrangement unless:\n    (a) the contributions mentioned in subregulation (4):\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    (b) the payer makes payments under the Act:\n    (i) in respect of the payee; and\n    (ii) in relation to the employment or office to which the arrangement relates.\n  (6) Paragraphs (c) and (e) of the definition of superannuation scheme do not apply in relation to:\n    (a) subregulation (3) or (4); or\n    (b) a reference in any other provision of these Regulations to a scheme of which a person is taken, under subregulation (3), to be a member.\n  (7) Subject to subregulations (8) and (9), the period specified for the purposes of paragraph (1)(zo) is the period from 1 March 1996 to 31 August 1996 (inclusive).\n  (8) If:\n    (a) at any time during the period from 1 June 1996 to 31 August 1996 (inclusive) any of the following special circumstances applies to a person:\n    (i) the person is absent from duty on leave without pay;\n    (ii) the person is precluded by or under the Superannuation Act 1990 (otherwise than by paragraph 6(2)(a) of that Act) from being a member of the Public Sector Superannuation Scheme;\n    (iii) the person is a person to whom Part IV of the Public Service Act applies, other than a person who is:\n    (A) employed by the Commonwealth otherwise 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 does not make a declaration and election referred to in paragraph (1) (zo) before 1 September 1996;\n  the period specified for the purposes of that paragraph is the period commencing on 1 September 1996 and ending at the end of the period of 3 months commencing:\n    (c) in the case of a person to whom none of those special circumstances applies on 31 August 1996—on the last day before 1 September 1996 on which none of those special circumstances applies to the person; or\n    (d) in the case of a person to whom any of those circumstances applies on 31 August 1996—on the first day after 31 August 1996 on which none of those circumstances applies to the person.\n  (9) The period specified for the purposes of paragraph (1)(zo) is:\n    (a) in the case of a person who, immediately before becoming an eligible employee, was a person to whom invalidity pension was, or but for a suspension of payment, would have been, payable under the Act before 31 August 1996—the period from 1 March 1996 to the later of 31 August 1996 or the day 3 months after the day when the person became an eligible employee; or\n    (b) in the case of a person who became an eligible employee after 31 May 1996 and is not a person to whom subparagraph (8)(a)(ii) or paragraph (a) applies—the period of 3 months commencing on the day when the person became an eligible employee.","sortOrder":2}],"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":8,"scope_assessment":{"changed":true,"description":"The regulation has clearly grown beyond a single, simple list of excluded classes originally intended in 1976. Over time it has accumulated many targeted, date- and entity-specific exclusions and election windows tied to successive structural changes (privatisations, transfers of staff between Commonwealth, State and Territory services, creation of corporate bodies such as Australian Airlines, ANL, ADI, ACTEW, transfers relating to the Northern Territory and the ACT, and the introduction of the SIS Act). Those additions embedded transitional arrangements, top‑up (salary packaging) rules and SIS interaction provisions, so the instrument now functions as a detailed transitional and interface regime spanning multiple other statutes rather than a narrow definitional regulation."},"complexity_factors":["Single regulation (reg 4) contains over 90 separately lettered sub‑paragraphs listing distinct exclusion classes (many date- and event-specific).","Interpretation section (reg 3) defines multiple specialised terms used throughout (e.g. “superannuation scheme”, “top‑up arrangement”, “deferred invalidity pension”, named entities and transition dates).","Numerous cross-references to other Commonwealth and State/Territory Acts (Superannuation Act 1976, SIS Act, Public Service Act 1922/1978/1999 variants, Australian Airlines/ANL conversion Acts, Meat Industry Act 1978, etc.).","Nested conditional logic and exceptions (for example, sub‑subparagraphs treating membership ‘for top‑up purposes’ differently — reg 4(2)–(3)).","Temporal complexity: many exclusions hinge on particular dates, ‘relevant day’ or transitional events, and several provisions create alternative election periods dependent on an individual’s personal circumstances (subregs (7)–(9)).","Multiple narrowly framed exceptions to exceptions (e.g. where certain schemes are excluded from the definition of superannuation scheme except in relation to subreg 4(3)/(4) — reg 3 last lines and reg 4(6)).","Interplay with external regulatory regimes (SIS Act’s contribution‑barred status in reg 4(1)(da)), creating legal and administrative interaction risk.","High factual sensitivity: correct application requires checking employment history, prior membership, leave status, and specific transfer or appointment facts, increasing compliance burden."],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This regulation identifies many specific classes of people who are *not* to be treated as “eligible employees” for the purposes of the Superannuation Act 1976 (the Act). The long list appears in regulation 4 and operates for the purposes of paragraph (j) of the Act’s definition of eligible employee.\n- It also defines a number of terms used to implement those exclusions (regulation 3), including what counts as a “superannuation scheme”, a “top‑up arrangement” (salary sacrifice-style contributions treated as part of remuneration) and certain named entities and transition dates (for example, Australian Airlines, ANL, ADI, ACT Government Service, and references to the SIS Act). See reg 3 and reg 4(3)–(5).\n- The regulation creates precise transitional, temporal and election rules for some people (for example, time windows during which a person may elect to cease to be treated as an eligible employee; see reg 4(1)(zo) and subregs (7)–(9)).\n\n**Who it affects**\n\n- Current and former Commonwealth employees, statutory office holders and certain employees of specified authorities, corporations or bodies (examples include Australian Airlines, ANL, ADI, Northern Territory authorities, ACT transferred officers, the Australian Wheat Board, ACTEW employees, members of the NT Police, and many other named groups). See the numerous paragraphs in reg 4(1).\n- Employers (Commonwealth and approved authorities) who pay or arrange superannuation contributions and who must determine whether their staff fall inside or outside the Act’s definition of eligible employee.\n- Persons who participate in other superannuation schemes (state schemes, employer schemes, schemes that receive top‑up contributions) because those arrangements can cause exclusion from CSS (see reg 4(1)(a), reg 3 definition of “superannuation scheme” and reg 4(3)–(5) on top‑up arrangements).\n\n**Why it matters (practical effect and mechanics)**\n\n- Being excluded from the Act’s definition of eligible employee means a person does not become a member of the Commonwealth Superannuation Scheme (CSS) and will instead remain in, or be covered by, an alternative superannuation arrangement. That changes which rules apply to their retirement benefits, who pays contributions and which fund holds preserved benefits (reg 3 definition of “the Act” and reg 4 generally).\n- The regulation preserves existing entitlements for people moved between public/employer structures during privatisations, restructures or transfers (for example, employees of Australian Airlines, ANL, ADI, various State-to-Commonwealth transfers and Northern Territory arrangements). Many exclusions are transitional in character and tied to particular dates or events (see the many date‑specific paragraphs in reg 4(1)(k)–(zn)).\n- The instrument recognises and treats as relevant certain “top‑up” (salary sacrifice) arrangements as membership for the limited purpose of exclusion (reg 4(3)–(5)). It also implements exclusions where contributions cannot be accepted into regulated funds under the SIS Act (reg 4(1)(da)).\n\n**Who pays, who decides, and what behaviour changes**\n\n- The Commonwealth remains the funding/administrative party under the Act for members of CSS. Employers and approved authorities decide whether an individual is instead covered by another approved scheme (reg 4(1)(a), (o)). Employers may also establish top‑up arrangements that change how part of remuneration is delivered and how a person is treated for membership purposes (reg 4(4)–(5)).\n- Individuals can change their classification in limited circumstances by written election (for example, electing to cease to be an eligible employee or electing to join a different scheme during specified windows—see reg 4(1)(b), (g), (la), (zo) and subregs (7)–(9)).\n- Behavioural incentives: employers can structure remuneration (top‑up arrangements) to shift contributions into other schemes; individuals can opt out in some transitional cases; and agencies must maintain records and apply complex rules when staff move between jurisdictions or employers.\n\n**Trade-offs, compliance and implementation risks**\n\n- Administrative complexity and compliance burden are substantial: the rule relies on many fine-grained, date- and circumstance-based exclusions (reg 4 contains dozens of separate categories) and cross-references to other Acts (Public Service Act, SIS Act, various conversion Acts for entities such as ANL and Australian Airlines). That raises record‑keeping, entitlement-assessment and communication costs for employers and the Board.\n- Fiscal effect: by excluding people who are covered by other schemes, the Commonwealth avoids duplicative membership and contribution obligations under CSS; conversely, narrowly drafted exclusions and elections can create gaps or uncertainty for affected employees (for example, differing preservation/vesting outcomes when the SIS Act makes benefits compulsorily payable — reg 4(1)(d) and (da)).\n- Incentive effects: the regulation explicitly treats salary‑packaging/top‑up contributions as part of remuneration only where certain conditions are met (reg 4(4)–(5)), limiting opportunities to game enrollment but also imposing administratively specific rules employers must follow.\n- Interaction risk with federal superannuation and national regulation (SIS Act) and with State/Territory schemes: the regulation frequently defers to or excludes arrangements that arise under other legislation, which creates complexity when laws change (see reg 3 definitions and reg 4(1)(da), and many transitional items referring to State Acts and transfer dates).\n\n**Source’s stated purpose and how the instrument implements it**\n\n- The regulation’s operational purpose is to identify who should *not* be captured as an eligible employee for CSS membership in order to respect existing scheme memberships, transitional arrangements and statutory transfers. It implements that by listing prescribed classes, defining key terms used to effect those exclusions (notably “top‑up arrangement” and “superannuation scheme”) and setting precise time windows for certain elections (reg 3 and reg 4 as a whole).\n\n**Concrete, practical points to watch (sections cited)**\n\n- Top‑up arrangements: definition and limiting conditions are in reg 4(3)–(5). Employers using salary packaging must comply with the conditions in (5) to avoid unintended CSS membership consequences.\n- SIS Act interaction: people whose benefits become compulsorily payable under the SIS Act are excluded (reg 4(1)(d) and (da)).\n- Election windows: reg 4(1)(zo) and subregs (7)–(9) set the periods and contingency rules for a person to elect to cease being an eligible employee.\n- Numerous named transitional exclusions (reg 4(1)(k)–(zs), etc.) must be checked individually when staff move between entities or when statutory offices are created or transferred.\n\nOverall, the regulation is an implementation instrument that allocates who remains within the Commonwealth’s CSS and who remains in or joins alternative schemes, using a detailed, historically accreted list of exclusions and precise definitional rules."},"kimi_summary":{"content_quality":"ok","complexity_score":9,"scope_assessment":{"changed":true,"description":"The legislation has grown significantly beyond its original 1976 scope. Originally likely intended to define basic exclusions from the CSS for employees with alternative super coverage, it has expanded into a complex historical archive tracking employment transitions across privatised entities (Australian Airlines, ANL, ADI), state-to-Commonwealth transfers, and territorial government arrangements. The regulations now function as a 'grandfathering' instrument preserving specific superannuation arrangements for dozens of distinct employment categories spanning nearly five decades of public sector restructuring, rather than a simple eligibility definition."},"complexity_factors":["34 distinct exclusion categories in regulation 4(1), each with multiple sub-paragraphs and conditions","Heavy reliance on historical dates (e.g., 'immediately before 1 July 1980', 'on or after the transition', 'immediately before the ANL relevant day') requiring chronological tracking of employment status","Extensive cross-referencing to repealed or superseded legislation (e.g., 'superseded Act', Public Service Act 1922, various State Superannuation Acts)","Nested conditional logic with multiple qualifiers per category (e.g., paragraph (a) requires: (i) employment by approved authority, (ii) membership of super scheme (with two exceptions), AND (iii) not eligible for mobility allowance)","17 defined terms in section 3, many themselves requiring interpretation (e.g., 'deferred invalidity pension', 'designated position', 'superannuation scheme' with 5 exceptions)","Complex 'top-up arrangement' provisions (subregulations 4(2)-(6)) creating exceptions to exceptions for salary packaging scenarios","Transitional provisions for privatised entities (Australian Airlines, ANL, ADI) with different rules depending on employment date relative to corporate conversion dates","Geographic and jurisdictional complexity involving Commonwealth, ACT, Northern Territory, and multiple State jurisdictions (NSW, SA, Tas, WA, Vic)","Multiple references to 'invalidity pensioners' and 'deferred benefits' requiring understanding of disability retirement concepts","Time-limited election periods (e.g., subregulation 4(7)-(9)) with conditional extensions based on 'special circumstances'"],"plain_english_summary":"These regulations list specific groups of people who are **excluded** from being 'eligible employees' under the Commonwealth Superannuation Scheme (CSS), even though they might otherwise qualify.\n\n**What this means in simple terms:**\n\nThe CSS is the main superannuation (retirement savings) scheme for Australian Government employees. Generally, if you work for the Commonwealth or certain approved authorities, you're automatically in it. However, these regulations carve out **exceptions**—people who are specifically kept out of the scheme.\n\n**Who gets excluded?**\n\nThe regulations list dozens of specific categories, including:\n\n*   **People already in other super schemes** – If you work for an approved authority and are already a member of that authority's own superannuation scheme (and not just for 'performance pay' or 'top-up' arrangements), you're excluded from the CSS.\n*   **Certain airline workers** – Employees of Australian Airlines (formerly Australian National Airlines Commission) who weren't in the CSS before specific dates in 1980 or 1988.\n*   **Shipping workers** – Employees of ANL (Australian National Line) who weren't CSS members before October 1982 or before the company became a public company.\n*   **Railway officers** – Certain officers of the Australian National Railways Commission who are covered by South Australian or Tasmanian state super schemes instead.\n*   **Northern Territory employees** – Various categories of Northern Territory public servants, police officers, and statutory office holders, often depending on whether they were eligible before specific dates in 1986 or 1988.\n*   **State public servants who transferred** – People who moved from state public services (Western Australia, Victoria, New South Wales) to the Australian Public Service at specific times, if they weren't CSS members before and haven't asked to join.\n*   **Meat industry workers** – People in designated positions under New South Wales meat industry legislation.\n*   **Defence industry staff** – Directors and employees of Australian Defence Industries (ADI), with some exceptions for people who were already CSS members.\n*   **ACT Government staff** – Officers of the ACT Government Service who transferred from the Commonwealth public service but weren't CSS members beforehand.\n*   **Judges** – Judges of the Federal Circuit and Family Court of Australia (Division 2).\n*   **People who opted out** – Various groups who specifically requested in writing not to be treated as eligible employees.\n\n**Why does this matter?**\n\nThese rules prevent 'double-dipping' or overlapping superannuation coverage. If you're already covered by a state scheme, a company scheme, or another Commonwealth scheme, these regulations ensure you don't also get automatically enrolled in the CSS. This matters for your retirement benefits, employer contributions, and tax treatment. The rules are highly specific to particular employers, dates, and individual circumstances—reflecting the complex history of public sector employment and privatisation in Australia."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-eligible-employees-regulations-1976","history":"/api/acts/superannuation-css-eligible-employees-regulations-1976/history","analysis":"/api/acts/superannuation-css-eligible-employees-regulations-1976/analysis","conflicts":"/api/acts/superannuation-css-eligible-employees-regulations-1976/conflicts","importantCases":"/api/acts/superannuation-css-eligible-employees-regulations-1976/important-cases","documents":"/api/acts/superannuation-css-eligible-employees-regulations-1976/documents"}}