{"id":"F2014L00649","name":"Superannuation (CSS) Productivity Contribution (2014-2015) Declaration 2014","slug":"superannuation-css-productivity-contribution-2014-2015-declaration-2014","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":91777,"registerId":"commonwealth-F2014L00649-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) Productivity Contribution (2014-2015) Declaration 2014","content":"Superannuation (CSS)\n\nProductivity Contribution\n\n(2014\\-2015) Declaration 2014\n\n![](image.001.png)\n\nI, STEPHEN PAUL WHITTON, Director, Manual Payments, Position No. 44, and Delegate of the Commonwealth Superannuation Corporation, make the following Declaration under section 110D of the Superannuation Act 1976.\n\nDated 30 May 2014\n\n![](image.002.png)\n\nS WHITTON  \nDelegate of Commonwealth Superannuation Corporation\n\n![](image.003.png)\n\n1 Name of Declaration\n\nThis Declaration is the Superannuation (CSS) Productivity Contribution (2014\\-2015) Declaration 2014.\n\n2 Commencement\n\nThis Declaration shall take effect from and including 1 July 2014.\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 2014, 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.004.png)\n\nLess than $2,157.33 $64.72\n\n$2,157.33 or more but less than The amount that is 3% of the\n\n$3,475.33 employee’s fortnightly rate of\n\nsalary\n\n$3,475.33 or more but less than $104.26\n\n$5,213.00\n\n$5,213.00 or more The amount that is 2% of the\n\nemployee’s fortnightly rate of\n\nsalary\n\n![](image.004.png)","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This declaration performs exactly its intended function: annually updating the productivity contribution dollar amounts for the CSS scheme for the 2014-2015 financial year. It has not expanded beyond its original purpose of setting rates under section 110D of the Superannuation Act 1976."},"complexity_factors":["Very short document (only 3 substantive sections)","No defined terms section - relies entirely on definitions in the parent Superannuation Act 1976","Single operative provision (section 3) with straightforward conditional logic (four salary brackets)","No cross-references beyond the single reference to section 110D and subsection 110C(1) of the Superannuation Act 1976","Purely mathematical/table-driven content with no exceptions or nested conditions"],"plain_english_summary":"This instrument updates the Superannuation Act 1976 table setting employer “productivity contribution” amounts for CSS members for the 2014–15 year, tying contribution rates to fortnightly earnings. It affects Commonwealth departments and current/retired members of the closed CSS scheme and matters because it keeps employer contributions aligned with wages to help maintain the scheme’s funding and fairness."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Declaration does not change who is covered or the statutory mechanism; it replaces the numeric contribution amounts in the existing table in subsection 110C(1) for the 2014–2015 financial year as authorised by section 110D of the Superannuation Act 1976. It is an annual rate update rather than a change of legal scope."},"complexity_factors":["Amends a single statutory table (subsection 110C(1)) by numeric substitution via a declaration under s110D — largely mechanical rather than interpretive.","Piecewise schedule combining fixed-dollar amounts and percentage rules (rates set for salary brackets: < $2,157.33 => $64.72; $2,157.33–< $3,475.33 => 3% of fortnightly salary; $3,475.33–< $5,213.00 => $104.26; ≥ $5,213.00 => 2%) increases payroll rule complexity.","Operates on a fortnightly pay basis, requiring payroll systems to apply thresholds and percentage calculations every pay cycle (implementation/rounding considerations).","Decision authority is a named delegate of the Commonwealth Superannuation Corporation acting under s110D — limited administrative discretion in rate‑setting, but reliance on accurate delegation and publication.","Temporal scope is annual (commencement 1 July 2014) — routine periodic update rather than a structural policy change.","Compliance points include correct classification of employees into salary brackets, handling mid‑period salary changes, and ensuring payroll rounding and reporting alignment with the substituted table."],"plain_english_summary":"This Declaration sets the Commonwealth Superannuation Scheme (CSS) productivity‑contribution rates for the 2014–2015 financial year by substituting specified fortnightly amounts into the table in subsection 110C(1) of the Superannuation Act 1976 (made under s110D). It applies to CSS members: lower and some mid salary bands pay fixed fortnightly dollar amounts, while higher bands pay percentage‑based contributions (3% or 2%), so fortnightly pay and payroll calculations are directly affected."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-productivity-contribution-2014-2015-declaration-2014","history":"/api/acts/superannuation-css-productivity-contribution-2014-2015-declaration-2014/history","analysis":"/api/acts/superannuation-css-productivity-contribution-2014-2015-declaration-2014/analysis","conflicts":"/api/acts/superannuation-css-productivity-contribution-2014-2015-declaration-2014/conflicts","importantCases":"/api/acts/superannuation-css-productivity-contribution-2014-2015-declaration-2014/important-cases","documents":"/api/acts/superannuation-css-productivity-contribution-2014-2015-declaration-2014/documents"}}