{"id":"F2017L00604","name":"Superannuation (CSS) Productivity Contribution (2017-2018) Declaration 2017","slug":"superannuation-css-productivity-contribution-2017-2018-declaration-2017","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":96371,"registerId":"commonwealth-F2017L00604-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) Productivity Contribution (2017-2018) Declaration 2017","content":"Superannuation (CSS)\n\nProductivity Contribution\n\n(2017\\-2018) Declaration 2017\n\n![](image.001.png)\n\nI, STEPHEN PAUL WHITTON, Senior Manager, Quality, Knowledge and Change, and Delegate of the Commonwealth Superannuation Corporation, make the following Declaration under section 110D of the Superannuation Act 1976.\n\nDated 25 May 2017\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 (2017\\-2018) Declaration 2017.\n\n2 Commencement\n\nThis Declaration shall take effect on 1 July 2017.\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 2017, 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 $2,300.67 $69.02\n\n$2,300.67 or more but less than The amount that is 3% of the\n\n$3,706.00 employee’s fortnightly rate of\n\nsalary\n\n$3,706.00 or more but less than $111.18\n\n$5,559.00\n\n$5,559.00 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":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument updates only the numeric fortnightly contribution rates for the 2017–18 year by substituting figures into the existing table in subsection 110C(1) (pursuant to s110D). It does not change who is covered, the statutory basis for contributions, or the structure of the scheme—only the amounts payable."},"complexity_factors":["Numeric substitution only: instrument replaces figures in an existing statutory table rather than changing legal tests or coverage (low legal complexity).","Mixed rate structure: contribution amounts are expressed as fixed dollar figures for some bands and as percentage rates (3% or 2%) for others, requiring conditional payroll logic.","Tiered income thresholds: four salary bands with exact threshold values ($2,300.67, $3,706.00, $5,559.00) introduce break-point handling in calculations.","Reference to statutory provisions: relies on reading together s110D (delegation power) and subsection 110C(1) (the table), adding a step for interpretation.","Operational detail not specified: the Declaration omits rounding, treatment of partial fortnights, and interaction with other deductions, creating minor administrative discretion for payroll officers."],"plain_english_summary":"This Declaration sets the fortnightly \"productivity contribution\" rates that apply to Commonwealth Superannuation Scheme (CSS) members for the 2017–18 financial year, effective 1 July 2017. It substitutes new numbers into the table in subsection 110C(1) of the Superannuation Act 1976 under the delegate power in s110D.\n\nThe table creates four salary bands: some bands carry fixed dollar contributions and others use percentages (3% or 2%) of an employee's fortnightly salary. The rates determine the fortnightly amount payable by employees and must be applied in payroll calculations."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This declaration performs exactly its intended function under section 110D of the Superannuation Act 1976 - to annually declare productivity contribution rates for the CSS. The scope has not expanded beyond this specific administrative task."},"complexity_factors":["Very short document (3 operative sections)","No defined terms section - relies on definitions in the parent Superannuation Act 1976","Single purpose: updating a table of rates","Simple conditional logic (four salary brackets with straightforward thresholds)","No cross-references beyond the enabling section (s 110D) and the table being amended (s 110C(1))","Mathematical calculations are basic percentages and fixed dollar amounts"],"plain_english_summary":"This instrument sets the Commonwealth’s employer “productivity contribution” rates to the closed Commonwealth Superannuation Scheme for the 2017–18 year, updating how much extra the government pays into members’ pensions based on fortnightly salary.\n\nIt affects current and former CSS members and the Commonwealth Superannuation Corporation as administrator; the declaration fixes a tiered employer contribution structure tied to pay so scheme funding and member accruals track agreed productivity arrangements and salary growth."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-productivity-contribution-2017-2018-declaration-2017","history":"/api/acts/superannuation-css-productivity-contribution-2017-2018-declaration-2017/history","analysis":"/api/acts/superannuation-css-productivity-contribution-2017-2018-declaration-2017/analysis","conflicts":"/api/acts/superannuation-css-productivity-contribution-2017-2018-declaration-2017/conflicts","importantCases":"/api/acts/superannuation-css-productivity-contribution-2017-2018-declaration-2017/important-cases","documents":"/api/acts/superannuation-css-productivity-contribution-2017-2018-declaration-2017/documents"}}