{"id":"F1996B04159","name":"Superannuation (CSS) Former Eligible Employees Regulations 1986","slug":"superannuation-css-former-eligible-employees-regulations-1986","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"266 of 1986","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":110891,"registerId":"commonwealth-F1996B04159-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part IX, Division 3:","sectionType":"schedule","heading":"Part IX, Division 3:","content":"## Part IX, Division 3:\n\nSubstitute for Division 3 of Part IX the following Division:\n\n“Division 3 Transfers to approved superannuation schemes","sortOrder":0},{"sectionNumber":"“131 Interpretation","sectionType":"schedule","heading":"“131 Interpretation","content":"## “131 Interpretation\n\n“In this Division, unless the contrary intention appears:\n\n> approved superannuation scheme means:\n\n(a) Australia Post Superannuation Scheme; and\n\n(b) Telecom Superannuation Scheme.\n\n> assets has the same meaning as it has in Division 2 of Part XII.\n\n> investment assets of the Fund means the assets of the Fund or of CSC arising out of, or otherwise connected with, the exercise or proposed exercise by CSC of its power to invest moneys of the Fund.\n\n> investment liabilities of the Fund means liabilities of the Fund or of CSC arising out of, or otherwise connected with, the exercise or proposed exercise by CSC of its power to invest moneys of the Fund.\n\n> liabilities has the same meaning as it has in Division 2 of Part XII.","sortOrder":1},{"sectionNumber":"“132 Loss of entitlements to benefits — ","sectionType":"schedule","heading":"“132 Loss of entitlements to benefits — eligible employees transferring to an approved superannuation scheme","content":"## “132 Loss of entitlements to benefits — eligible employees transferring to an approved superannuation scheme\n\nA person in respect of whom regulation 8 or 9 of the FEE Regulations applies is not entitled to be paid any benefits under this Act, as a former eligible employee, otherwise than on again becoming an eligible employee.","sortOrder":2},{"sectionNumber":"“133 Transfer of assets from Fund to app","sectionType":"schedule","heading":"“133 Transfer of assets from Fund to approved superannuation schemes","content":"## “133 Transfer of assets from Fund to approved superannuation schemes\n\n“(1) There is transferred in accordance with subsection (2) to the person or body administering an approved superannuation scheme:\n\n(a) assets of the Fund (including investment assets of the Fund) determined by the Minister, with the consent of CSC, to be assets that fairly and equitably represent the accumulated contributions of persons referred to in section 132 to whom section 126A applies by reason of their becoming members of that superannuation scheme; and\n\n(b) liabilities (if any) (including investment liabilities of the Fund) determined by the Minister, with the consent of CSC, to be liabilities relating to those assets.\n\n“(2) For the purposes of subsection (1), the transfer of assets, and of liabilities (if any) relating to those assets, takes effect:\n\n(a) at such times; and\n\n(b) in respect of such assets;\n\nas the Minister, with the consent of CSC, determines.\n\n“(3) CSC must do all things necessary, as manager of the assets of the Fund, to give effect to a determination of the Minister under subsection (2).\n\n“(4) A determination of the Minister for the purposes of paragraph (1) (a) or (b) or subsection (2) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.","sortOrder":3},{"sectionNumber":"“134 Payments by Commonwealth to approve","sectionType":"schedule","heading":"“134 Payments by Commonwealth to approved superannuation schemes","content":"## “134 Payments by Commonwealth to approved superannuation schemes\n\n“(1) After 28 February 1991, the Commonwealth must pay to the person or body administering an approved superannuation scheme an amount calculated by:\n\n(a) aggregating the amounts determined in accordance with subsection (3) to be payable to that person or body in respect of persons referred to in section 132 to whom section 126A applies by reason of their becoming members of that superannuation scheme; and\n\n(b) deducting from that aggregate all payments made in accordance with subsection (2).\n\n“(2) The Commonwealth must pay to the person or body referred to in subsection (1), following a request in writing to the Commissioner by that person or body, the amount determined by that person or body to be payable in respect of a person referred to in paragraph (1) (a) who has ceased to be a member of that superannuation scheme before 1 March 1991.\n\n“(3) The amount payable in respect of a person referred to in section 132 is an amount equal to the sum of:\n\n(a) 2½ times the amount of the person’s accumulated basic contributions on the person’s last day of service; and\n\n(b) the amounts (if any) that have been paid by the Commissioner to the Commonwealth under paragraph 128 (2) (b) in relation to the person; and\n\n(c) the amounts (if any) that have been paid to the Commonwealth under subsection 119J (8) of the superseded Act in relation to the person; and\n\n(d) the amount determined by the Commissioner having regard to:\n\n(i) the number of non-contributory units (if any) that were, under the superseded Act, applicable in relation to the person on 30 June 1976 or immediately before the person became entitled to invalidity pension (as the case may be); and\n\n(ii) the contributions that would have been paid by the person in respect of those units if they had been contributory units of pension in respect of which the person had contributed at rates based on a retiring age of 65; and\n\n(e) the amount of any interest determined by the Minister to be payable in respect of the amounts referred to in paragraphs (a), (b), (c) and (d).\n\n“(4) The amount to be paid under subsection (1) to the person or body administering an approved superannuation scheme is to be paid:\n\n(a) in such instalments; and\n\n(b) at such times;\n\nas the Minister determines, having regard to:\n\n(c) any relevant actuarial advice obtained by the Minister; and\n\n(d) any other matters that the Minister considers relevant.\n\n“(5) Payments under subsection (1) or (2) are payable out of moneys lawfully available for that purpose.\n\n“(6) A determination of the Minister for the purposes of subsection (4) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.\n\n“(7) For the purposes of paragraph (3) (a), regulation 5 of the Superannuation (Interest) Regulations applies in relation to the ascertaining of the accumulated basic contributions of a person referred to in section 132 as if the reference in that regulation to the termination day in relation to the person were a reference to the person’s last day of service.","sortOrder":4},{"sectionNumber":"“135 Exemption from tax etc","sectionType":"schedule","heading":"“135 Exemption from tax etc","content":"## “135 Exemption from tax etc\n\nNo tax or charge is payable under any law of the Commonwealth (other than the Income Tax Assessment Act 1936) or any law of a State or of a Territory in respect of a transfer of assets or liabilities under section 133.”.\n\nSchedule 5A Modifications — employees of, and holders of statutory office in, Australian Postal Corporation\n\n(regulation 8)","sortOrder":5},{"sectionNumber":"1","sectionType":"schedule","heading":"Section 237 (Interpretation)","content":"## 1 Section 237 (Interpretation)\n\n1.1 Subsection 237 (1) (definition of approved superannuation scheme):\n\nOmit the definition.","sortOrder":6},{"sectionNumber":"2","sectionType":"schedule","heading":"Section 238 (Loss of entitlement to benefits — eligible employee transferring to an approved superannuation scheme)","content":"## 2 Section 238 (Loss of entitlement to benefits — eligible employee transferring to an approved superannuation scheme)\n\n2.1 Omit the section.","sortOrder":7},{"sectionNumber":"3","sectionType":"schedule","heading":"Section 239 (Approval of superannuation schemes)","content":"## 3 Section 239 (Approval of superannuation schemes)\n\n3.1 Omit the section.","sortOrder":8},{"sectionNumber":"4","sectionType":"schedule","heading":"Section 240 (Transfer of assets etc to approved superannuation schemes)","content":"## 4 Section 240 (Transfer of assets etc to approved superannuation schemes)\n\n4.1 Omit the section.","sortOrder":9},{"sectionNumber":"5","sectionType":"schedule","heading":"Section 241 (Payments from Consolidated Revenue Fund)","content":"## 5 Section 241 (Payments from Consolidated Revenue Fund)\n\n5.1 Subsection 241 (1):\n\nOmit “an approved superannuation scheme”, substitute “the Australia Post Superannuation Scheme”.\n\n5.2 Paragraph 241 (1) (a):\n\nOmit the paragraph, substitute:\n\n“(a) the amount of payments made under section 159 by the Australian Postal Corporation in respect of persons who:\n\n(i) have become members of the Australia Post Superannuation Scheme; and\n\n(ii) were, immediately before becoming members of the scheme, eligible employees who were employed by that Corporation or members of the staff of that Corporation; and”.\n\n5.3 Paragraphs 241 (1) (b) and (c):\n\nOmit the paragraphs.\n\nSchedule 6 Modification — employees of Northern Territory University\n\n(regulation 10)","sortOrder":10},{"sectionNumber":"Paragraph 138 (1) (b):","sectionType":"schedule","heading":"Paragraph 138 (1) (b):","content":"## Paragraph 138 (1) (b):\n\nSubstitute the following paragraph:\n\n“(b) is, or within the period that is the prescribed period in relation to him or her becomes:\n\n(i) employed in public employment; and\n\n(ii) a member of an eligible superannuation scheme that is applicable in relation to persons employed in that employment;”.\n\nSchedule 7 Modifications — employees of Australian Defence Industries Ltd\n\n(regulation 11)","sortOrder":11},{"sectionNumber":"6","sectionType":"schedule","heading":"Subsection 136 (2):","content":"## 6 Subsection 136 (2):\n\nOmit “; and AEC is the amount of the person’s accumulated employer contributions”.","sortOrder":17},{"sectionNumber":"7","sectionType":"schedule","heading":"Paragraph 136 (2B) (b):","content":"## 7 Paragraph 136 (2B) (b):\n\nOmit “accumulated employer contributions (if any) and the person’s”.","sortOrder":18},{"sectionNumber":"8","sectionType":"schedule","heading":"Paragraph 136 (2B) (d):","content":"## 8 Paragraph 136 (2B) (d):\n\nOmit “and the person’s accumulated employer contributions (if any)”.","sortOrder":19},{"sectionNumber":"9","sectionType":"schedule","heading":"Subparagraph 136 (2B) (e) (ii):","content":"## 9 Subparagraph 136 (2B) (e) (ii):\n\nOmit the subparagraph.","sortOrder":20},{"sectionNumber":"10","sectionType":"schedule","heading":"Subparagraph 136 (2B) (g) (i):","content":"## 10 Subparagraph 136 (2B) (g) (i):\n\nOmit “or”.","sortOrder":21},{"sectionNumber":"11","sectionType":"schedule","heading":"Subparagraph 136 (2B) (g) (ii):","content":"## 11 Subparagraph 136 (2B) (g) (ii):\n\nOmit the subparagraph.","sortOrder":22},{"sectionNumber":"12","sectionType":"schedule","heading":"Paragraph 136 (2B) (g):","content":"## 12 Paragraph 136 (2B) (g):\n\nOmit “and AEC is the amount of the person’s accumulated employer contributions;”.","sortOrder":23},{"sectionNumber":"13","sectionType":"schedule","heading":"Paragraphs 136 (2B) (h) and (p):","content":"## 13 Paragraphs 136 (2B) (h) and (p):\n\nOmit the paragraphs.","sortOrder":24},{"sectionNumber":"14","sectionType":"schedule","heading":"Subparagraph 136 (2B) (r) (i):","content":"## 14 Subparagraph 136 (2B) (r) (i):\n\nOmit “accumulated employer contributions (if any) and the person’s”.","sortOrder":25},{"sectionNumber":"15","sectionType":"schedule","heading":"Subparagraph 136 (2B) (r) (ii):","content":"## 15 Subparagraph 136 (2B) (r) (ii):\n\nOmit “and the person’s accumulated employer contributions (if any)”.","sortOrder":26},{"sectionNumber":"16","sectionType":"schedule","heading":"Subparagraph 136 (2B) (s) (ii):","content":"## 16 Subparagraph 136 (2B) (s) (ii):\n\nOmit the subparagraph.","sortOrder":27},{"sectionNumber":"17","sectionType":"schedule","heading":"Subsection 136 (2C):","content":"## 17 Subsection 136 (2C):\n\nOmit the subsection.","sortOrder":28},{"sectionNumber":"18","sectionType":"schedule","heading":"Subsection 139 (1):","content":"## 18 Subsection 139 (1):\n\nOmit the subsection, substitute:\n\n“(1) Subject to this Division, deferred benefits are applicable in respect of a person in respect of whom regulation 11 of the FEE Regulations applies as if the person had made an election under section 137.”.","sortOrder":29},{"sectionNumber":"19","sectionType":"schedule","heading":"Paragraph 139 (2) (b):","content":"## 19 Paragraph 139 (2) (b):\n\nOmit the paragraph, substitute:\n\n“(b) the date of his or her death;”.","sortOrder":30},{"sectionNumber":"22","sectionType":"schedule","heading":"Subsections 139 (3), (4), (6) and (7):","content":"## 22 Subsections 139 (3), (4), (6) and (7):\n\nOmit the subsections.","sortOrder":31},{"sectionNumber":"23","sectionType":"schedule","heading":"Section 139A:","content":"## 23 Section 139A:\n\nOmit the section.","sortOrder":32},{"sectionNumber":"24","sectionType":"schedule","heading":"Section 141:","content":"## 24 Section 141:\n\nOmit the section.\n\nSchedule 8 Modifications — Employees of Coselco Mimotopes Pty Ltd\n\n(regulation 12)","sortOrder":33},{"sectionNumber":"“80AA Exclusion of this Part in respect ","sectionType":"schedule","heading":"“80AA Exclusion of this Part in respect of certain employees of repatriation institutions","content":"## “80AA Exclusion of this Part in respect of certain employees of repatriation institutions\n\nThis Part does not apply in respect of a person specified in subregulation 13 (1) of the FEE Regulations.”.","sortOrder":40},{"sectionNumber":"“144A Delayed updated pension","sectionType":"schedule","heading":"“144A Delayed updated pension","content":"## “144A Delayed updated pension\n\n“(1) The benefits applicable under this Division in respect of a former eligible employee are such benefits payable under this Act as the Commissioner considers to be benefits:\n\n(a) of the same nature; and\n\n(b) payable:\n\n(i) in the same circumstances and on the same conditions; and\n\n(ii) on the death of the person — to the same persons (if any);\n\nas the benefits that would have been payable to or in respect of the former eligible employee under this Act if he or she had not ceased to be an eligible employee and had not made the request under subregulation 15 (3) of the FEE Regulations, or the election under paragraph 15A (3) (d) of those Regulations, or a request under paragraph 15B (4) (b) of those Regulations, by virtue of which this Division became applicable.\n\n“(2) Delayed updated pension is payable:\n\n(a) to a former eligible employee who has reached the age of 65; or\n\n(b) on request — to a former eligible employee on retirement if he or she is aged 55 or more; or\n\n(c) on request — to a former eligible employee on retirement on the grounds of invalidity; or\n\n(d) on request — to a spouse or child of a deceased former eligible employee, in accordance with Part VI.\n\n“(3) In paragraph (2) (c), grounds of invalidity means total and permanent incapacity within the meaning of Part IVA that, to the satisfaction of the Commissioner, is due to invalidity or mental or physical incapacity.","sortOrder":63},{"sectionNumber":"“144B Benefits — age 65 retirement","sectionType":"schedule","heading":"“144B Benefits — age 65 retirement","content":"## “144B Benefits — age 65 retirement\n\n“(1) A former eligible employee entitled to delayed updated pension who retires at or after the age of 65 is entitled to age retirement benefits in accordance with Division 1 of Part V:\n\n(a) that relate to the period of contributory service that ended on the day he or she ceased to be an eligible employee; and\n\n(b) subject to adjustment (if any) under section 144H — as if his or her final annual rate of salary on ceasing to be an eligible employee is the final annual rate of salary on retirement.\n\n“(2) For the purposes of subsection (1), the reference in paragraph 57 (1) (a) to ‘his last day of service’ is taken to be a reference to the former eligible employee’s last day of employment.","sortOrder":64},{"sectionNumber":"“144C Benefits — early retirement","sectionType":"schedule","heading":"“144C Benefits — early retirement","content":"## “144C Benefits — early retirement\n\n“(1) A former eligible employee entitled to delayed updated pension who retires at or after the age of 55 but before the age of 65 is entitled to early retirement benefits in accordance with Division 2 of Part V (except sections 60 and 62):\n\n(a) that relate to the period of contributory service that ended on the day he or she ceased to be an eligible employee; and\n\n(b) subject to adjustment (if any) under section 144H — as if his or her final annual rate of salary on ceasing to be an eligible employee is the final annual rate of salary on retirement.\n\n“(2) The annual rate of the early retirement pension that is payable to a former eligible employee entitled to delayed updated pension is the rate that would apply if the former eligible employee’s age on his or her last day of service had been 65 years, reduced by:\n\n(a) for each year and partial year included in the period commencing on his or her 60th birthday or the day of retirement (whichever is the later) and ending on the day immediately preceding his or her 65th birthday — 2% of that rate; and\n\n(b) if the person retires before his or her 60th birthday, then for each year and partial year included in the period commencing on the day immediately following the day of retirement and ending on the day immediately preceding his or her 60th birthday — 31/3% of the rate ascertained under paragraph (a).\n\n“(3) For the purposes of this section, the reference in subsection 61 (3) to ‘his last day of service’ is taken to be a reference to the former eligible employee’s last day of employment.","sortOrder":65},{"sectionNumber":"“144D Benefits — invalidity retirement (","sectionType":"schedule","heading":"“144D Benefits — invalidity retirement (no BCC in force)","content":"## “144D Benefits — invalidity retirement (no BCC in force)\n\n“(1) A former eligible employee entitled to delayed updated pension:\n\n(a) who retires on the ground of invalidity; and\n\n(b) in respect of whom at the time of retirement, a benefit classification certificate is not in force or, under subsection 16 (5), is taken not to be in force;\n\nis entitled to:\n\n(c) invalidity benefits in accordance with Division 4 of Part V and benefits referred to in section 61 or 64, as the case may be:\n\n(i) that relate to the period of contributory service that ended on the day he or she ceased to be an eligible employee; and\n\n(ii) subject to adjustment (if any) under section 144H — as if his or her final annual rate of salary on ceasing to be an eligible employee is the final annual rate of salary on retirement.\n\n“(2) For the purpose of calculating the pension entitlement, the following modifications apply:\n\n(a) to section 3:\n\n(i) subsection 3 (1) (definition of period of prospective service — omit ‘an eligible employee’, substitute ‘employed’; and\n\n(b) to section 67:\n\n(i) subsection 67 (2) — omit ‘70 per centum’, substitute ‘50%’;\n\n(ii) paragraph 67 (3) (a) — omit ‘70’, substitute ‘50’;\n\n(iii) paragraph 67 (3) (b) — omit ‘columns 1 and 2’, substitute ‘columns 1 and 3’;\n\n(iv) paragraph 67 (4) (a) — omit ;‘columns 1 and 2’, substitute ‘columns 1 and 3’; and\n\n(c) to section 79:\n\n(i) paragraph 79 (a) — omit ‘eligible employee’, substitute ‘employee’; and\n\n(d) to Schedule 3:\n\n(i) Column 3 — omit ‘section 68’, substitute ‘section 67 for the purposes of section 144E’; and\n\n(e) to Schedule 4:\n\n(i) Column 3 — omit ‘section 68’, substitute ‘section 67 for the purposes of section 144E’.","sortOrder":66},{"sectionNumber":"“144E Benefits — invalidity retirement (","sectionType":"schedule","heading":"“144E Benefits — invalidity retirement (BCC in force but irrelevant)","content":"## “144E Benefits — invalidity retirement (BCC in force but irrelevant)\n\n“If:\n\n(a) a former eligible employee who is entitled to delayed updated pension retires on the ground of invalidity; and\n\n(b) at the time of retirement:\n\n(i) a benefit classification certificate is in force in relation to him or her; and\n\n(ii) paragraph 66 (2) (c) does not apply to him or her;\n\nthe former eligible employee is taken to be a former eligible employee to whom section 144D applies.","sortOrder":67},{"sectionNumber":"“144F Benefits — invalidity retirement (","sectionType":"schedule","heading":"“144F Benefits — invalidity retirement (BCC in force)","content":"## “144F Benefits — invalidity retirement (BCC in force)\n\n“(1) A former eligible employee entitled to delayed updated pension who retires on the ground of invalidity is entitled to invalidity pension under this regulation if:\n\n(a) at the time of retirement — a benefit classification certificate is in force in respect of him or her; and\n\n(b) paragraph 66 (2) (c) applies to him or her.\n\n“(2) The former eligible employee is entitled to invalidity pension in accordance with Division 4 of Part V and benefits referred to in section 61 or 64, as the case may be:\n\n(a) in relation to the period of contributory service that ended on the day he or she ceased to be an eligible employee; and\n\n(b) subject to adjustment (if any) under section 144H — as if his or her final annual rate of salary on ceasing to be an eligible employee is the final annual rate of salary on retirement.\n\n“(3) For the purpose of calculating the pension entitlement, the following modifications apply:\n\n(a) to section 3:\n\n(i) subsection 3 (1) (definition of period of prospective service — omit ‘an eligible employee’, substitute ‘employed’; and\n\n(b) to section 71:\n\n(i) subsection 71 (1) — omit the subsection;\n\n(ii) subsections 71 (2), (3) and (4) — omit ‘a person makes an election under subsection (1) and’;\n\n(iii) subsections 71 (5) and (6) — omit the subsections; and\n\n(c) to subsections 72 and 73:\n\n(i) omit the subsections; and\n\n(d) to section 79:\n\n(i) paragraph 79 (a) — omit ‘eligible employee’, substitute ‘employee’.","sortOrder":68},{"sectionNumber":"“144G Benefits — spouses and children","sectionType":"schedule","heading":"“144G Benefits — spouses and children","content":"## “144G Benefits — spouses and children\n\n“A spouse or child of a deceased former eligible employee who was entitled to delayed updated pension is entitled to pension in accordance with Part VI:\n\n(a) in relation to the period of contributory service that ended on the day the former eligible employee ceased to be an eligible employee; and\n\n(b) in respect of the appropriate rate of pension ascertained under section 144B, 144C, 144D, 144E or 144F, as the case may be; and\n\n(c) subject to adjustment (if any) under section 144H — as if the former eligible employee’s final annual rate of salary on ceasing to be an eligible employee is the final annual rate of salary on death or retirement, as the case may be.","sortOrder":69},{"sectionNumber":"144H","sectionType":"schedule","heading":"CPI update of final salary","content":"## 144H CPI update of final salary\n\n“(1) For paragraphs 144B (1) (b) and 144C (1) (b), subparagraph 144D (1) (c) (ii) and paragraphs 144F (2) (b) and 144G (c), the final annual rate of salary of a former eligible employee on ceasing to be an eligible employee is taken to be:\n\n![](image.004.png)\n\nwhere:\n\n> CPI1 is the CPI published for the last complete quarter that ends on or before the day when the person ceased to be an eligible employee.\n\nCPI2 is the highest CPI in the published series that starts with CPI1 and ends with the last published CPI on or before the day when the person ceases employment.\n\nS is the actual final annual rate of salary of the former eligible employee.\n\n“(2) Subject to subsection (3), if at any time after a benefit becomes payable under this Division, the Australian Statistician has published or publishes in respect of a particular quarter a CPI in substitution for a CPI previously published in respect of that quarter, the publication of the later CPI is to be disregarded for the purposes of this section.\n\n“(3) If, at any time, the Australian Statistician has changed or changes the reference base for the Consumer Price Index, then, for the purposes of the application of this section after the change took or takes place, regard is to be had only to index numbers published in terms of the new reference base.\n\n“(4) In this section:\n\n> CPI means the all groups consumer price index number for the weighted average of the 8 capital cities published by the Australian Statistician.\n\n> quarter means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December.","sortOrder":70},{"sectionNumber":"“144J Employees under superseded Act","sectionType":"schedule","heading":"“144J Employees under superseded Act","content":"## “144J Employees under superseded Act\n\n“(1) In relation to a former eligible employee to whom modifications of the Act effected by the Superannuation (Former Contributors for Units of Pension) Regulations apply, a reference in this Division to a provision in any other part of the Act is taken to be a reference to that provision:\n\n(a) as modified by those Regulations in relation to that person; and\n\n(b) if that provision is affected by another provision in the Schedule to those Regulations — as affected by the other provision in those Regulations in relation to that person.\n\n“(2) In relation to a former eligible employee to whom modifications of the Act effected by the Superannuation (Former Provident Account Contributors) Regulations apply, a reference in this Division to a provision in any other part of the Act is taken to be a reference to that provision:\n\n(a) as modified by those Regulations in relation to that person; and\n\n(b) if that provision is affected by another provision in the Schedule to those Regulations — as affected by the other provision in those Regulations in relation to that person.”.\n\nSchedule 11A Modifications — former employees of nominated facilities retrenched within 3 years of transfer day\n\n(subregulation 15A (5))","sortOrder":71},{"sectionNumber":"61AA. CPI update of final salary","sectionType":"schedule","heading":"61AA. CPI update of final salary","content":"## 61AA. CPI update of final salary\n\n“(1) For subsections 56 (4) and 61 (4), the final annual rate of salary of a subregulation 15A (5) person is taken to be:\n\n![](image.004.png)\n\nwhere:\n\nCPI1 is the CPI published for the last complete quarter that ends on or before the day when the person ceased to be an eligible employee.\n\nCPI2 is the highest CPI in the published series that starts with CPI1 and ends with the last published CPI on or before the day when the person ceases employment.\n\nS is the actual final annual rate of salary of the person as an eligible employee.\n\n“(2) Subject to subsection (3), if at any time after a benefit becomes payable under this Division, the Australian Statistician has published or publishes in respect of a particular quarter a CPI in substitution for a CPI previously published in respect of that quarter, the publication of the later CPI is to be disregarded for the purposes of this section.\n\n“(3) If, at any time, the Australian Statistician has changed or changes the reference base for the Consumer Price Index, then, for the purposes of the application of this section after the change took or takes place, regard is to be had only to index numbers published in terms of the new reference base.\n\n“(4) In this section:\n\nCPI means the all groups consumer price index number for the weighted average of the 8 capital cities published by the Australian Statistician.\n\nquarter means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December.”.","sortOrder":76}],"analysis":{"flash_summary":{"complexity_score":9,"scope_assessment":{"changed":true,"description":"The instrument changes the scope and mechanics of transfers and benefit preservation: it narrows and names the ‘approved superannuation schemes’ (Australia Post and Telecom), establishes a Minister‑led process (with CSC consent) to select and transfer specific Fund assets and related liabilities (s133), and sets a Commonwealth payment and valuation regime (s134). It also introduces a separate delayed updated pension regime (Division 3A) and many cohort‑specific modifications, thereby altering who is covered, how entitlements are calculated, and which administrative actors decide timing and amounts."},"complexity_factors":["Extensive cross-referencing and many targeted amendments across multiple schedules and Parts (numerous substitutions, omissions and insertions).","Ministerial discretion to determine which Fund assets and liabilities transfer, and timing, subject to CSC consent (section 133).","Commonwealth payment formula and instalment timing set by Minister with actuarial input (section 134) — numerical calculations and instalment scheduling increase administrative complexity.","Disallowable instruments for key Ministerial determinations (sections 133(4), 134(6)) creating procedural and parliamentary oversight steps.","Complex entitlement calculations referencing accumulated contributions, non‑contributory units, historical payments and interest (section 134(3)).","Creation of a preservation mechanism — ‘delayed updated pension’ — with multiple subrules for age, retirement, invalidity and survivor benefits (Division 3A: sections 144A–144J).","CPI updating formula for final salary with detailed indexing rules and interaction with historical CPI series and base changes (section 144H / 61AA).","Numerous transitional and cohort‑specific rules (privatisations, repatriation institutions, Northern Territory, Qantas, etc.) that vary by dates and circumstances, increasing edge cases.","Administrative duties placed on CSC and the Commissioner (implementation, notices, calculations), and tax exemption carve‑out (section 135) affecting revenue and compliance."],"plain_english_summary":"This instrument replaces Division 3 of Part IX to let the Minister, with the consent of CSC, transfer specified Fund assets and related liabilities to two named approved schemes (Australia Post and Telecom), prescribes how the Commonwealth pays amounts to those schemes, and exempts such transfers from most taxes. It also creates a ‘delayed updated pension’ regime and multiple targeted modifications for groups affected by privatisations or transfers.\n\nIt affects former eligible employees who joined those schemes and several specified employee cohorts; it matters because it fixes who pays, how entitlements are calculated, and grants administrative discretion over valuation, timing and payment instalments."},"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":9,"scope_assessment":{"changed":true,"description":"The legislation has grown significantly beyond any single original purpose. What appears to have begun as simple regulations for former eligible employees (FEE) has expanded into a complex patchwork of 14+ schedules covering: postal and telecommunications privatisation (Schedules 5, 5A), Northern Territory self-government transitions (Schedules 1, 2, 6, 10, 10A), multiple defence industry privatisations (Schedules 7, 11, 11A), university employees (Schedule 6), repatriation hospital transfers (Schedules 9, 9A), Qantas privatisation (Schedule 13), and various other corporatisations (Aerospace Technologies, AIDC, Coselco Mimotopes). Each schedule creates unique modification rules for the same underlying Act, resulting in a highly fragmented legislative framework where different cohorts of former public servants operate under materially different superannuation rules despite originally being in the same scheme."},"complexity_factors":["Extensive cross-referencing to the Superannuation Act 1976, FEE Regulations, and other regulations (Superannuation (Interest) Regulations, Superannuation (Former Contributors for Units of Pension) Regulations, etc.)","Multiple nested conditional logic structures (e.g., sections 144D, 144E, 144F with cascading conditions based on benefit classification certificates and invalidity grounds)","Heavy use of defined terms with specific statutory meanings (CPI, quarter, approved superannuation scheme, investment assets/liabilities, subregulation 15A(5) person)","Mathematical formulas for CPI adjustment of final salary (section 144H and 61AA) with multiple variables and temporal conditions","Numerous schedules (14 schedules) each applying different modifications to different employee cohorts with overlapping but distinct rules","Modifications that omit, substitute, and insert text into existing legislation, requiring readers to mentally reconstruct the amended Act","Temporal cut-offs and grandfathering provisions (e.g., 'before 1 July 1995' vs 'on or after 1 July 1995', 'before 1 March 1991')","References to 'disallowable instruments' and administrative determinations by Minister and CSC (Commonwealth Superannuation Corporation)","Complex benefit calculation rules involving accumulated basic contributions, non-contributory units, interest determinations, and multiple percentage reductions for early retirement"],"plain_english_summary":"This regulation amends the Commonwealth Superannuation Scheme to protect and transfer entitlements for public servants who left under privatisation, corporatisation, or transfers (late 1980s–mid‑1990s). It sets special rules for moving benefits between funds, preserves pensions via a “delayed updated pension” (CPI‑adjusted salary until retirement), and relaxes eligibility (service and age) for certain cohorts. It chiefly affects former employees of Australia Post, Telecom, ADI, Qantas, Northern Territory transfers, and repatriation hospitals."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-former-eligible-employees-regulations-1986","history":"/api/acts/superannuation-css-former-eligible-employees-regulations-1986/history","analysis":"/api/acts/superannuation-css-former-eligible-employees-regulations-1986/analysis","conflicts":"/api/acts/superannuation-css-former-eligible-employees-regulations-1986/conflicts","importantCases":"/api/acts/superannuation-css-former-eligible-employees-regulations-1986/important-cases","documents":"/api/acts/superannuation-css-former-eligible-employees-regulations-1986/documents"}}