{"id":"F2018L00648","name":"Superannuation (CSS) Productivity Contribution (2018-2019) Declaration 2018","slug":"superannuation-css-productivity-contribution-2018-2019-declaration-2018","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":100072,"registerId":"commonwealth-F2018L00648-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) Productivity Contribution (2018-2019) Declaration 2018","content":"Superannuation (CSS)\n\nProductivity Contribution\n\n(2018\\-2019) Declaration 2018\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 16 May 2018\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 (2018\\-2019) Declaration 2018.\n\n2 Commencement\n\nThis Declaration shall take effect on 1 July 2018.\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 2018, 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 $2,352.67 $70.58\n\n$2,352.67 or more but less than The amount that is 3% of the\n\n$3,790.00 employee’s fortnightly rate of\n\nsalary\n\n$3,790.00 or more but less than $113.70\n\n$5,685.00\n\n$5,685.00 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 declare the productivity contribution amounts for the CSS. It has not expanded beyond this narrow, technical purpose."},"complexity_factors":["Very short instrument (only 3 operative sections)","No defined terms section - relies on definitions in the parent Superannuation Act 1976","Simple conditional logic (four-tiered salary thresholds with straightforward calculations)","Single cross-reference to section 110D and subsection 110C(1) of the Superannuation Act 1976","No exceptions, exemptions, or nested conditions","Tabular presentation makes the operative provisions easy to read"],"plain_english_summary":"This instrument sets the employer “productivity contribution” rates for the Commonwealth Superannuation Scheme for 2018–19, determining how much extra Australian Government employers must pay into CSS members’ superannuation based on fortnightly earnings. It affects current and former Australian Government employees remaining in the CSS and the agencies that fund their benefits, and matters because these contributions form part of members’ retirement entitlements and are updated annually."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Declaration replaces the amounts in the table in subsection 110C(1) for the 2018–19 year (cl.3) and takes effect 1 July 2018 (cl.2). It adjusts contribution rates only; it does not change which employees are covered or other substantive provisions of the Superannuation Act 1976."},"complexity_factors":["Narrow scope: instrument only substitutes numerical rates for a specific financial year (cl.3).","Mixture of fixed-dollar and percentage-based contributions requires branching logic in payroll calculations (cl.3 table).","Precise salary thresholds and inclusive/exclusive bounds require correct comparison operations (cl.3 table).","Delegated administrative decision (made by CSC delegate under s110D) rather than primary legislation, so implementation depends on agency processes (instrument header).","No substantive change to eligibility or structure of the Act; only numerical values change."],"plain_english_summary":"This Declaration, effective 1 July 2018, substitutes new fortnightly “productivity contribution” amounts into the table in subsection 110C(1) of the Superannuation Act 1976 for the 2018–19 financial year (made under s110D by a Commonwealth Superannuation Corporation delegate). It sets fixed-dollar contributions for lower and mid salary bands and percentage-based contributions (3% or 2%) for other bands, so payroll/superannuation administrators must calculate and deduct different fortnightly rates by an employee’s fortnightly salary (see clauses 2–3)."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-productivity-contribution-2018-2019-declaration-2018","history":"/api/acts/superannuation-css-productivity-contribution-2018-2019-declaration-2018/history","analysis":"/api/acts/superannuation-css-productivity-contribution-2018-2019-declaration-2018/analysis","conflicts":"/api/acts/superannuation-css-productivity-contribution-2018-2019-declaration-2018/conflicts","importantCases":"/api/acts/superannuation-css-productivity-contribution-2018-2019-declaration-2018/important-cases","documents":"/api/acts/superannuation-css-productivity-contribution-2018-2019-declaration-2018/documents"}}