{"id":"F2002B00135","name":"Superannuation (CSS) (Productivity Contributions) Regulations 2002","slug":"superannuation-css-productivity-contributions-regulations-2002","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"141 of 2002","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":31066,"registerId":"commonwealth-F2002B00135-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) (Productivity Contributions) Regulations 2002","content":"![](image.001.png)\n\nSuperannuation (CSS) (Productivity Contributions) Regulations 2002\n\nStatutory Rules 2002 No. 1411\n\nI, PETER JOHN HOLLINGWORTH, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Superannuation Act 1976.\n\nDated 26 June 2002\n\nPETER HOLLINGWORTH\n\nGovernor-General\n\nBy His Excellency’s Command\n\nNICK MINCHIN\n\nMinister for Finance and Administration\n\n1 Name of Regulations\n\nThese Regulations are the Superannuation (CSS) (Productivity Contributions) Regulations 2002.\n\n2 Commencement\n\nThese Regulations commence on 1 July 2002.\n\n3 Definitions\n\nIn these Regulations:\n\n> Act means the Superannuation Act 1976.\n\n> productivity employee has the meaning given by section 110A of the Act.\n\n4 Purpose of Regulations\n\nFor subsection 155C (1) of the Act, these Regulations are made for the purpose of enabling the CSS Fund to satisfy the conditions and requirements specified in the SIS Act.\n\n5 Status of productivity contributions\n\nDespite section 110H of the Act, productivity contributions are not payable in respect of a productivity employee if, under the SIS Act, the CSS Fund is not permitted to receive those contributions.\n\n> Note Section 110H deals with the payment to the CSS Fund of productivity contributions in respect of productivity employees.\n\nNote\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 27 June 2002.","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on their original purpose: enabling CSS Fund compliance with SIS Act requirements regarding productivity contributions. No scope creep detected."},"complexity_factors":["Only 3 defined terms in the interpretation section","Single operative provision (regulation 5) with straightforward conditional logic","No nested exceptions or cross-referencing beyond basic references to the parent Act and SIS Act","Total length of 5 short regulations","Simple purpose: creating an exception to a statutory requirement based on external compliance conditions"],"plain_english_summary":"These regulations deal with extra superannuation payments called 'productivity contributions' for certain Australian public servants in the old CSS (Commonwealth Superannuation Scheme) fund.\n\n**What it does:**\n- Sets rules for when the CSS Fund can accept these productivity contributions\n- Creates a safety valve: if accepting these contributions would break superannuation laws (the SIS Act - Superannuation Industry (Supervision) Act), the fund simply doesn't have to take them\n\n**Who it affects:**\n- 'Productivity employees' - certain public servants who joined the CSS scheme and are covered by specific workplace agreements that include these extra contributions\n- The CSS Fund itself (the old defined benefit super fund for Commonwealth employees, now closed to new members)\n\n**Why it matters:**\nThe CSS is an old, closed super fund with special tax and legal status. Modern superannuation law (SIS Act) sets strict rules about what funds can accept. These regulations make sure the CSS Fund doesn't accidentally break the law by accepting contributions it shouldn't. It's a compliance mechanism to keep the fund operating legally while handling these special extra payments.\n\n**Key point:** If the SIS Act says 'no', the CSS Fund can refuse the productivity contribution - even though normally section 110H of the Superannuation Act 1976 would require these payments to be made."},"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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Regulations are narrowly focused and do not expand the original legislative purpose. They simply qualify an existing payment obligation in the Superannuation Act so that productivity contributions are not paid when the CSS Fund is not permitted to accept them under the SIS Act. This aligns with the stated enabling purpose (Reg 4) and does not materially change or broaden the scope of the Superannuation Act’s coverage."},"complexity_factors":["Very short instrument: 5 regulations only (Name, Commencement, Definitions, Purpose, Status of productivity contributions).","Only two defined terms within the instrument (Act; productivity employee) and reliance on external definition in s110A of the Superannuation Act (Reg 3).","A small number of cross-references: subsection 155C(1) and section 110H of the Superannuation Act, and the SIS Act (Regs 4–5).","Single conditional override: a clear \"despite\" clause in Reg 5 that creates one conditional exception to s110H. No nested exceptions or multi-step tests within the instrument itself.","Dependence on external law (the SIS Act and administrative determinations under it) increases practical complexity for implementers, but the instrument’s text remains simple and non‑technical."],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- Names the instrument the Superannuation (CSS) (Productivity Contributions) Regulations 2002 and sets it to commence on 1 July 2002 (Regs 1–2).\n- Defines key terms used in the instrument: the Act means the Superannuation Act 1976, and productivity employee means the definition in section 110A of that Act (Reg 3).\n- States the statutory purpose: these Regulations are made under subsection 155C(1) of the Superannuation Act 1976 to enable the CSS Fund to meet the conditions and requirements set out in the Superannuation Industry (Supervision) Act 1993 (the SIS Act) (Reg 4).\n- Overrides a specific payment obligation in the Superannuation Act: although section 110H of the Superannuation Act would otherwise require productivity contributions to be paid for a productivity employee, the Regulations make clear that those contributions are not payable if, under the SIS Act, the CSS Fund is not permitted to receive them (Reg 5).\n\n**Who is affected**\n\n- Productivity employees (as defined in s110A of the Superannuation Act) whose employment arrangements give rise to productivity contributions.\n- The CSS Fund (Commonwealth Superannuation Scheme fund), which would or would not be permitted under SIS law to receive contributions.\n- Employers and payroll/benefits administrators responsible for making productivity contributions to the CSS Fund.\n- Regulators and advisers who determine whether a fund is permitted to receive contributions under the SIS Act.\n\n**Why this matters (practical effects and operational mechanics)**\n\n- It conditions the legal obligation to pay productivity contributions on the CSS Fund’s status under the SIS Act. In plain terms, if the SIS Act or regulations under it mean the CSS Fund cannot legally accept certain contributions, employers are not required (and should not) pay those productivity contributions even if the Superannuation Act otherwise requires them (Reg 5).\n- Who decides: the test of permissibility is determined by the SIS Act and its regulators (for example, APRA’s prudential and registration settings and any legal requirements under the SIS Act). Employers must follow that determination when deciding whether to pay contributions.\n- Who pays / who refrains from paying: payroll and employing agencies are the parties who must pay productivity contributions when permitted; they must refrain from paying when the SIS Act bars the CSS Fund from receiving them.\n- Administrative and compliance impact: employers and payroll administrators need a process to check whether the CSS Fund is permitted to accept productivity contributions under the SIS Act before making payments. That creates a verification task and potential timing/communication issues for affected employees.\n- Effects on employees and choice: if the CSS Fund is not permitted to receive productivity contributions, employees expected to receive those contributions could see a loss or delay of the benefit unless an alternative arrangement is made (for example, different superannuation arrangements or recharacterisation of payments). The Regulations do not themselves prescribe alternatives.\n\n**Source claim and testing it against trade-offs**\n\n- The Regulations state their purpose as enabling the CSS Fund to satisfy SIS Act conditions (Reg 4). That is an enabling/compatibility objective: it prevents a statutory obligation to pay contributions from forcing payments that would make the Fund non‑compliant with SIS law.\n- Trade-offs and costs: the benefit is avoidance of illegal or non‑compliant contribution payments and the associated legal/regulatory risk. The cost is administrative: employers must check SIS permissibility and may need to communicate with employees or adjust pay arrangements. There is potential short-term disruption for employees if contributions cannot be accepted; no substitute payment mechanism is set out here.\n- Implementation risk: relies on clarity about the CSS Fund’s status under the SIS Act. If that status is uncertain or changes, employers face uncertainty about whether to pay. The Regulations shift decision reliance onto SIS Act determinations rather than the Superannuation Act’s payment rule alone (Reg 5).\n\n**Net effect in one sentence**\n\nThese Regulations make payment of productivity contributions to the CSS Fund conditional on the Fund being permitted to receive them under the SIS Act, and require employers to withhold such payments where SIS law forbids them (Reg 5)."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-productivity-contributions-regulations-2002","history":"/api/acts/superannuation-css-productivity-contributions-regulations-2002/history","analysis":"/api/acts/superannuation-css-productivity-contributions-regulations-2002/analysis","conflicts":"/api/acts/superannuation-css-productivity-contributions-regulations-2002/conflicts","importantCases":"/api/acts/superannuation-css-productivity-contributions-regulations-2002/important-cases","documents":"/api/acts/superannuation-css-productivity-contributions-regulations-2002/documents"}}