{"id":"F2019L00721","name":"Superannuation (CSS) Productivity Contribution (2019-2020) Declaration 2019","slug":"superannuation-css-productivity-contribution-2019-2020-declaration-2019","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99328,"registerId":"commonwealth-F2019L00721-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) Productivity Contribution (2019-2020) Declaration 2019","content":"Superannuation (CSS)\n\nProductivity Contribution\n\n(2019\\-2020) Declaration 2019\n\n![](image.001.png)\n\nI, ADAM SCOTT NETTHEIM, Head of Scheme Operations, Scheme Administration, and Delegate of the Commonwealth Superannuation Corporation, make the following Declaration under section 110D of the Superannuation Act 1976.\n\nDated 30 May 2019\n\nA NETTHEIM  \nDelegate of Commonwealth Superannuation Corporation\n\n![](image.002.png)\n\n1 Name of Declaration\n\nThis Declaration is the Superannuation (CSS) Productivity Contribution (2019\\-2020) Declaration 2019.\n\n2 Commencement\n\nThis Declaration commences on 1 July 2019.\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 2019, 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 $2,408.00 $72.24\n\n$2,408.00 or more but less than The amount that is 3% of the\n\n$3,879.33 employee’s fortnightly rate of\n\nsalary\n\n$3,879.33 or more but less than $116.38\n\n$5,819.00\n\n$5,819.00 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 - updating productivity contribution rates annually. It has not expanded beyond this narrow technical purpose."},"complexity_factors":["Very short document (only 3 operative sections)","No defined terms section - relies on definitions in the parent Superannuation Act 1976","Single mechanical operation: substituting a table of dollar amounts","No conditional logic or exceptions - just a straightforward rate update","Minimal cross-referencing (only references to sections 110C and 110D of the parent Act)"],"plain_english_summary":"This declaration updates the employer-paid productivity contribution rates for 2019–20 for members of the closed Commonwealth Superannuation Scheme (CSS). It tells Commonwealth agencies how much extra super to pay for CSS members for that year, ensuring legally correct contributions and preventing under- or overpayments."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Declaration does not change who is covered or the legal authority; it only substitutes updated monetary rates into the existing table in subsection 110C(1) for the 2019–20 year (made under s110D, commencement 1 July 2019), thereby changing contribution amounts but not the scheme's scope."},"complexity_factors":["Mixed rate structure: three salary bands using fixed fortnightly amounts or percentage-of-salary (2% or 3%) increases payroll-calculation complexity.","Precise fortnightly thresholds ($2,408.00, $3,879.33, $5,819.00) require exact comparisons in payroll systems.","Instrument is a delegated declaration under section 110D of the Superannuation Act 1976 and substitutes figures into subsection 110C(1), creating a legal cross-reference.","Time‑limited application: rates apply for the 2019–20 financial year (commencing 1 July 2019), so systems must switch values at financial-year boundaries.","Operational detail not specified (e.g., rounding rules), leaving minor implementation decisions to administrators and payroll software.","Low policy discretion in substance (numeric substitution) but administrative and compliance tasks fall to employers and scheme administrators."],"plain_english_summary":"This Declaration sets fortnightly productivity-contribution rates for Commonwealth Superannuation Scheme (CSS) members for 2019–20, substituting new amounts into subsection 110C(1) of the Superannuation Act 1976 and commencing 1 July 2019. Made under section 110D, it prescribes fixed amounts and percentage bands tied to fortnightly salary. It affects CSS members and their employers—employers must calculate and remit the specified contributions (fixed or percentage) from payroll. The mechanical change shifts who pays how much and creates routine administrative calculation and payment obligations."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-productivity-contribution-2019-2020-declaration-2019","history":"/api/acts/superannuation-css-productivity-contribution-2019-2020-declaration-2019/history","analysis":"/api/acts/superannuation-css-productivity-contribution-2019-2020-declaration-2019/analysis","conflicts":"/api/acts/superannuation-css-productivity-contribution-2019-2020-declaration-2019/conflicts","importantCases":"/api/acts/superannuation-css-productivity-contribution-2019-2020-declaration-2019/important-cases","documents":"/api/acts/superannuation-css-productivity-contribution-2019-2020-declaration-2019/documents"}}