{"id":"F2013L01027","name":"Superannuation (CSS) Productivity Contribution (2013-2014) Declaration 2013","slug":"superannuation-css-productivity-contribution-2013-2014-declaration-2013","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":90756,"registerId":"commonwealth-F2013L01027-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) Productivity Contribution (2013-2014) Declaration 2013","content":"Superannuation (CSS)\n\nProductivity Contribution\n\n(2013\\-2014) Declaration 2013\n\n![](image.001.png)\n\nI, STEPHEN PAUL WHITTON, Director, Australian Public Sector Payments and Entitlements, Position No. 44, and Delegate of the Commonwealth Superannuation Corporation, make the following Declaration under section 110D of the Superannuation Act 1976.\n\nDated 6 June 2013\n\nS WHITTON  \nDelegate of Commonwealth Superannuation Corporation\n\n![](image.002.png)\n\n1 Name of Declaration\n\nThis Declaration is the Superannuation (CSS) Productivity Contribution (2013\\-2014) Declaration 2013.\n\n2 Commencement\n\nThis Declaration shall take effect from and including 1 July 2013.\n\n3 Productivity Contributions\n\nFor section 110D of the Superannuation Act 1976, the table in subsection 110C(1) of that Act has effect, for the financial year starting on 1 July 2013, as if the amounts specified in the following table were substituted for the amounts specified in that table:\n\nTable\n\nFortnightly rate of salary Fortnightly productivity\n\ncontribution\n\n![](image.003.png)\n\nLess than $2,090.00 $62.70\n\n$2,090.00 or more but less than The amount that is 3% of the\n\n$3,367.33 employee’s fortnightly rate of\n\nsalary\n\n$3,367.33 or more but less than $101.02\n\n$5,051.00\n\n$5,051.00 or more The amount that is 2% of the\n\nemployee’s fortnightly rate of\n\nsalary\n\n![](image.003.png)","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This declaration performs exactly the function intended by section 110D of the Superannuation Act 1976 — annually updating the productivity contribution rates. It has not expanded beyond this narrow, technical purpose."},"complexity_factors":["Very short document (only 3 operative sections)","No defined terms section — relies on definitions in the parent Superannuation Act 1976","Single mechanical operation: substituting a table of dollar amounts","No conditional logic, exceptions, or cross-references beyond the single reference to section 110D and subsection 110C(1)","Straightforward tiered calculation structure (four salary bands with flat amounts or percentages)"],"plain_english_summary":"This declaration sets the dollar amounts employers must pay as “productivity contributions” into the Commonwealth Superannuation Scheme for 2013–14, updating the contribution schedule used to calculate extra superannuation payments. \n\nIt affects Australian Government employers who contribute to the CSS and CSS members (current and former public servants), ensuring contribution amounts align with current salary levels and therefore the correct superannuation benefits are paid."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Declaration only substitutes specific fortnightly contribution amounts into the existing table for the 2013–14 year under section 110D (referencing subsection 110C(1)). It does not alter who is covered, eligibility criteria, or the underlying statutory framework of the Superannuation Act 1976."},"complexity_factors":["Mechanical amendment: only substitutes numbers into an existing statutory table (low interpretive complexity).","Tiered structure: mix of fixed dollar contributions and percentage-based contributions (3% and 2%) requires payroll calculation per pay band.","Cross-reference required: instrument operates by modifying the table in subsection 110C(1) under section 110D of the Superannuation Act 1976 (requires looking up the Act to see full scheme).","Precise boundaries: several numeric thresholds (e.g. \"or more but less than\") create potential for off-by-one/rounding issues in payroll implementation.","Effective date: takes effect 1 July 2013, so systems must apply rates from that date (operational timing constraint).","Low administrative discretion: made by a named delegate, with no delegated rule-making or discretion left to administrators in the instrument itself."],"plain_english_summary":"This Declaration updates the fortnightly \"productivity contribution\" amounts payable under section 110D of the Superannuation Act 1976 for CSS members for the 2013–14 financial year, effective 1 July 2013. It substitutes fixed dollar amounts and percentage rates into the table in subsection 110C(1) by pay band.\n\nThe contributions are deducted from employees' fortnightly salary (fixed amounts for lower and some higher bands; 3% for the middle band; 2% for the top band). The Commonwealth Superannuation Corporation delegate made the change; employers/payroll must apply the new rates."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-productivity-contribution-2013-2014-declaration-2013","history":"/api/acts/superannuation-css-productivity-contribution-2013-2014-declaration-2013/history","analysis":"/api/acts/superannuation-css-productivity-contribution-2013-2014-declaration-2013/analysis","conflicts":"/api/acts/superannuation-css-productivity-contribution-2013-2014-declaration-2013/conflicts","importantCases":"/api/acts/superannuation-css-productivity-contribution-2013-2014-declaration-2013/important-cases","documents":"/api/acts/superannuation-css-productivity-contribution-2013-2014-declaration-2013/documents"}}