{"id":"F2016L01013","name":"Superannuation (CSS) Productivity Contribution (2016-2017) Declaration 2016","slug":"superannuation-css-productivity-contribution-2016-2017-declaration-2016","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":129675,"registerId":"commonwealth-F2016L01013-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) Productivity Contribution (2016-2017) Declaration 2016","content":"Superannuation (CSS)\n\nProductivity Contribution\n\n(2016\\-2017) Declaration 2016\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 1 June 2016\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 (2016\\-2017) Declaration 2016.\n\n2 Commencement\n\nThis Declaration shall take effect on 1 July 2016.\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 2016, 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 $2,250.00 $67.50\n\n$2,250.00 or more but less than The amount that is 3% of the\n\n$3,624.67 employee’s fortnightly rate of\n\nsalary\n\n$3,624.67 or more but less than $108.74\n\n$5,437.00\n\n$5,437.00 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 its intended function: annually updating the productivity contribution rates for CSS members as required by section 110D of the Superannuation Act 1976. The scope remains tightly confined to this specific administrative task."},"complexity_factors":["Very short document (only 3 operative sections)","No defined terms section (relies on definitions in the parent Superannuation Act 1976)","Single cross-reference to section 110D and subsection 110C(1) of the Superannuation Act 1976","Simple conditional logic (four-tiered salary threshold table)","No exceptions or nested conditions","Purely administrative/declarative in nature"],"plain_english_summary":"This instrument sets the employer \"productivity contribution\" amounts for Commonwealth Superannuation Scheme (CSS) members for the 2016–17 financial year, specifying the fortnightly payment rules by salary band.  \n\nIt affects current and former Australian Public Service CSS members and the Commonwealth Superannuation Corporation responsible for administration, ensuring legally required extra super payments are calculated and paid for the year."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This Declaration does not change who is covered or the statutory liability for productivity contributions. It substitutes numerical contribution amounts into the statutory table in subsection 110C(1) for the 2016–2017 year (effective 1 July 2016). The legal scope and mechanism under the Superannuation Act 1976 remain the same; only the monetary rates are altered for that financial year."},"complexity_factors":["Multiple salary bands (four bands) with different treatment increases administrative branching when calculating contributions; see the substituted table in the Declaration.","Mixed calculation methods: some bands use fixed fortnightly amounts while others use percentage-of-fortnightly-salary (2% or 3%), requiring payroll systems to support both formulas (table).","Fortnightly basis and precise band thresholds (decimal amounts such as $3,624.67) create rounding and boundary-edge implementation requirements for payroll (table; Commencement clause).","Temporal limitation: the substitution applies only to the financial year starting 1 July 2016, so systems must switch rates at the correct date (Commencement).","Delegated instrument under section 110D of the Superannuation Act 1976—amounts are set by a delegate of the Commonwealth Superannuation Corporation, concentrating rule-making discretion in a statutory delegation (signature block; first paragraph)."],"plain_english_summary":"This Declaration fixes the fortnightly “productivity contribution” amounts for members of the Commonwealth Superannuation Scheme (CSS) for the 2016–2017 financial year, effective 1 July 2016. It establishes four salary bands with either fixed fortnightly amounts or percentage-based contributions (2% or 3%), and is made by a delegate of the Commonwealth Superannuation Corporation under section 110D. It matters because employers and members must apply these specific rates when calculating and remitting CSS productivity contributions."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-productivity-contribution-2016-2017-declaration-2016","history":"/api/acts/superannuation-css-productivity-contribution-2016-2017-declaration-2016/history","analysis":"/api/acts/superannuation-css-productivity-contribution-2016-2017-declaration-2016/analysis","conflicts":"/api/acts/superannuation-css-productivity-contribution-2016-2017-declaration-2016/conflicts","importantCases":"/api/acts/superannuation-css-productivity-contribution-2016-2017-declaration-2016/important-cases","documents":"/api/acts/superannuation-css-productivity-contribution-2016-2017-declaration-2016/documents"}}