{"id":"F2015L00761","name":"Superannuation (CSS) Productivity Contribution (2015-2016) Declaration 2015","slug":"superannuation-css-productivity-contribution-2015-2016-declaration-2015","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":128582,"registerId":"commonwealth-F2015L00761-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) Productivity Contribution (2015-2016) Declaration 2015","content":"Superannuation (CSS)\n\nProductivity Contribution\n\n(2015\\-2016) Declaration 2015\n\n![](image.001.png)\n\nI, STEPHEN PAUL WHITTON, Director, APS Technical Team, Position No. 44, and Delegate of the Commonwealth Superannuation Corporation, make the following Declaration under section 110D of the Superannuation Act 1976.\n\nDated 22 May 2015\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 (2015\\-2016) Declaration 2015.\n\n2 Commencement\n\nThis Declaration shall take effect on 1 July 2015.\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 2015, 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 $2,215.33 $66.46\n\n$2,215.33 or more but less than The amount that is 3% of the\n\n$3,568.67 employee’s fortnightly rate of\n\nsalary\n\n$3,568.67 or more but less than $107.06\n\n$5,353.00\n\n$5,353.00 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 - to annually update the productivity contribution amounts. The scope remains tightly constrained to this specific administrative task."},"complexity_factors":["Very short document (3 sections, ~200 words)","Only 1 defined term (implicit reference to 'fortnightly rate of salary' from the parent Act)","Single operative provision that substitutes a 4-row table","No nested conditions or exceptions","Straightforward mathematical calculations (percentages and flat amounts)","Minimal cross-referencing (only references to sections 110C and 110D of the Superannuation Act 1976)"],"plain_english_summary":"This instrument sets the dollar rates for 2015–16 productivity contributions (extra superannuation payments) for Australian Public Service employees in the closed Commonwealth Superannuation Scheme (CSS). It updates employer contribution amounts by fortnightly salary band (including low-flat, middle-percentage, upper-flat and highest-percentage tiers), affecting CSS members and their government employers. The declaration preserves legally valid contribution rates for the 2015–16 year."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Declaration does not change who is covered or the legislative mechanism; it only substitutes the contribution amounts in the table in subsection 110C(1) for the specified financial year (section 3) and commences 1 July 2015 (section 2). It is made under the power in section 110D (instrument header) and does not alter statutory eligibility or the structure of the underlying Act."},"complexity_factors":["Instrument only substitutes amounts into an existing statutory table (references subsection 110C(1) of the Superannuation Act 1976) — requires a statutory cross-reference (section 3).","Tiered schedule mixes fixed dollar amounts and percentage-based rates (3% and 2%) tied to salary bands, requiring band identification and percent calculation per pay period (section 3).","Limited temporal scope: applies for the financial year starting 1 July 2015 — administrative cutover required on that date (section 2).","Made under an enabling power by a delegated officer of the Commonwealth Superannuation Corporation (s110D referenced in instrument header) — procedural delegation rather than primary legislation.","Operational reliance on accurate determination of an employee’s fortnightly rate of salary and correct threshold application for payroll systems (table in section 3)."],"plain_english_summary":"This Declaration sets the fortnightly \"productivity contribution\" amounts for members of the Commonwealth Superannuation Scheme (CSS) for the 2015–16 financial year. It replaces the table in subsection 110C(1) of the Superannuation Act 1976 with a tiered schedule of fixed-dollar contributions and percentage-based rates calculated from an employee’s fortnightly salary (see section 3). It affects CSS-covered employees’ payroll deductions and requires administrators to apply the new rates from 1 July 2015 (see section 2)."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-productivity-contribution-2015-2016-declaration-2015","history":"/api/acts/superannuation-css-productivity-contribution-2015-2016-declaration-2015/history","analysis":"/api/acts/superannuation-css-productivity-contribution-2015-2016-declaration-2015/analysis","conflicts":"/api/acts/superannuation-css-productivity-contribution-2015-2016-declaration-2015/conflicts","importantCases":"/api/acts/superannuation-css-productivity-contribution-2015-2016-declaration-2015/important-cases","documents":"/api/acts/superannuation-css-productivity-contribution-2015-2016-declaration-2015/documents"}}