{"id":"F2008B00145","name":"Superannuation (CSS) Productivity Contribution Declaration No. 2","slug":"superannuation-css-productivity-contribution-declaration-no-2","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"200 of 1992","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72660,"registerId":"commonwealth-F2008B00145-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) Productivity Contribution Declaration No. 2","content":"![](image.001.png)\n\nStatutory Rules 1992 No. 2001\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nSuperannuation (CSS) Productivity Contribution Declaration No. 2\n\nI, RALPH WILLIS, Minister of State for Finance, make the following Declaration under section 110D of the Superannuation Act 1976.\n\nDated 19th June 1992.\n\n  \nRALPH WILLIS\n\nMinister of State for Finance\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCitation\n\n1. This Declaration may be cited as the Superannuation (CSS) Productivity Contribution Declaration No. 2.\n\nProductivity contributions\n\n2. In relation to the period commencing on 1 July 1992, the Table in subsection 110C (1) of the Superannuation Act 1976 is to have effect as if the amounts specified in the following Schedule were substituted for the amounts specified in the Table:\n\nSCHEDULE\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nFortnightly rate of salary Fortnightly productivity contribution\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nLess than $902 $27.06\n\n$902 or more but less than $1,453.33 The amount that is 3% of the employee’s fortnightly rate of salary\n\n$1,453.33 or more but less than $2,180 $43.60\n\n$2,180 or more The amount that is 2% of the employee’s fortnightly rate of salary\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nNOTE\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 30 June 1992.","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"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 contribution rates periodically. It has not expanded beyond this narrow administrative purpose."},"complexity_factors":["Very short document — only 2 operative provisions plus a schedule","No defined terms section — relies entirely on definitions in the parent Superannuation Act 1976","Simple substitution mechanism — replaces table values without conditional logic","Single cross-reference to section 110C(1) of the Superannuation Act 1976","Straightforward tiered calculation with clear salary brackets","No exceptions, exemptions, or nested conditions"],"plain_english_summary":"This declaration (effective 1 July 1992) updates the fortnightly \"productivity contribution\" that CSS members — largely public servants who joined before 1990 — must pay, and instructs employers to deduct it. \n\nIt sets a four‑tiered contribution schedule (low and mid flats, and percentage bands for middle/high earners) to adjust funding in line with wages. The change affects member take‑home pay and scheme sustainability; the CSS itself was closed to new entrants and is a legacy defined‑benefit plan."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This Declaration substitutes new fortnightly contribution amounts and percentage rates into the Table in subsection 110C(1) of the Superannuation Act 1976 for the period commencing 1 July 1992 (clause 2 and Schedule). Mechanically, it alters contribution liabilities and the salary thresholds at which fixed-dollar versus percentage deductions apply compared with the prior table."},"complexity_factors":["Numeric thresholds and mixed-rate schedule (fixed dollar amounts for some bands, percentage rates for others) require payroll logic to branch by salary band (Schedule).","Instrument operates by substituting figures into an existing statutory table (cross-reference to Superannuation Act 1976, subsection 110C(1)), creating dependency on correct statutory linkage (see clause 2).","Effective date and retrospective/forward application risk: applies to the period commencing 1 July 1992, so payroll and accounting must apply change from that date (clause 2).","Low legislative discretion: ministerial declaration sets precise amounts, so administrative compliance is mechanical but mandatory (header: made under s110D).","Potential for payroll implementation errors at threshold boundaries (cliff effects between bands) and need to update automated systems and communications to staff.","Limited stakeholder ambiguity: who pays is clear (employee productivity contributions), but impact distribution depends on individual salaries and employer payroll practices."],"plain_english_summary":"This Declaration replaces the productivity-contribution table that applies to Commonwealth Superannuation Scheme (CSS) members from 1 July 1992. It sets new fortnightly deduction rules: fixed dollar amounts for the lowest and highest salary bands and percentage-based contributions (3% or 2%) for middle bands.\n\nIt affects CSS employees (their take-home pay) and employers who must apply the new thresholds and rates in payroll and remittance systems from the stated date."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-productivity-contribution-declaration-no-2","history":"/api/acts/superannuation-css-productivity-contribution-declaration-no-2/history","analysis":"/api/acts/superannuation-css-productivity-contribution-declaration-no-2/analysis","conflicts":"/api/acts/superannuation-css-productivity-contribution-declaration-no-2/conflicts","importantCases":"/api/acts/superannuation-css-productivity-contribution-declaration-no-2/important-cases","documents":"/api/acts/superannuation-css-productivity-contribution-declaration-no-2/documents"}}