{"id":"F2008B00180","name":"Superannuation (Productivity Benefit) Alternative Arrangements (Contracts for Labour) Declaration","slug":"superannuation-productivity-benefit-alternative-arrangements-contracts-for-labour-declaration","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"204 of 1993","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72800,"registerId":"commonwealth-F2008B00180-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (Productivity Benefit) Alternative Arrangements (Contracts for Labour) Declaration","content":"![](image.001.png)\n\nStatutory Rules 1993 No. 2041\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nSuperannuation (Productivity Benefit) Alternative Arrangements (Contracts for Labour) Declaration\n\nI, RALPH WILLIS, Minister for Finance, make the following Declaration under section 4A of the Superannuation (Productivity Benefit) Act 1988.\n\nDated 15 July 1993.\n\nRALPH WILLIS\n\nMinister for Finance\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCitation\n\n1. This Declaration may be cited as the Superannuation (Productivity Benefit) Alternative Arrangements (Contracts for Labour) Declaration.\n\nCommencement\n\n2. This Declaration is taken to have commenced on 1 July 1992.\n\nInterpretation\n\n3. In this Declaration, “the Act” means the Superannuation (Productivity Benefit ) Act 1988.\n\nDeclared class of employees\n\n4. (1) For the purposes of subsection 4A (1) of the Act, the class of qualified employees referred to in subclause (2) is a class of employees who are neither fund employees nor interim arrangement employees.\n\n(2) The class of qualified employees comprises persons each of whom is included in the class of persons declared to be qualified employees under clause 5 of the Superannuation (Productivity Benefit) (Qualified Employees) Declaration No. 3.\n\nArrangements for the declared class of employees\n\n5. (1) For the purposes of subsection 4A (2) of the Act, the following arrangements are to apply to the class of employees referred to in subclause 4 (2).\n\n(2) An employee included in the class may at any time elect:\n\n(a) to become a member of the nominated fund or an approved fund; or\n\n(b) to specify a superannuation fund in accordance with subclause (5).\n\n(3) An employee who makes an election under subclause (2) may revoke the election.\n\n(4) An election under subclause (2) or a revocation under subclause (3):\n\n(a) must be made by notice in writing to the employee’s designated employer; and\n\n(b) takes effect when the notice is given.\n\n(5) For the purposes of paragraph (2) (b), an employee may specify in an election a superannuation fund (including a superannuation fund personal to the employee) if:\n\n(a) the employee is a member of that fund on the joining date; and\n\n(b) the fund is a complying superannuation fund for the purposes of Part IX of the Income Tax Assessment Act 1936.\n\n(6) If an employee makes an election under subclause (2), the Act commences to apply to the employee when the election takes effect as if:\n\n(a) the employee were a fund employee and a remainder employee; and\n\n(b) the superannuation fund (if any) specified by the employee in accordance with subclause (2) had been declared under subsection 4C (1) of the Act to be an approved fund; and\n\n(c) the Act were modified by omitting subsections 4C (2) and (3).\n\n(7) If an employee revokes an election made under subclause (2) without making a further election, subclause (6) ceases to have effect in relation to the employee when the revocation takes effect and the employee becomes an interim arrangement employee.\n\n(8) If an employee has not made an election under subclause (2), the member is taken to have become an interim arrangement employee on the joining date.\n\n(9) In this clause, “joining date”, in relation to an employee, means:\n\n(a) if the employee was employed by his or her designated employer on 1 July 1992—1 July 1992; or\n\n(b) if the employee became employed by his or her designated employer after 1 July 1992—the date on which the employee became employed by his or her designated employer.\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nNOTE\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 26 July 1993.","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The Declaration extends the Act's practical reach for the declared class by creating an opt‑in route to be treated as a fund/remainder employee and by defining default interim arrangement status for non‑electors. It applies retroactively from 1 July 1992 and depends on another declaration to identify who is covered, and on tax law to validate specified funds (clauses 2, 4, 5)."},"complexity_factors":["Cross‑references to the Superannuation (Productivity Benefit) Act 1988 (notably s.4A and s.4C) and to the separate Qualified Employees Declaration No. 3 (clause 3; clause 4(2))","Retroactive commencement date (taken to commence 1 July 1992) which affects past status and rights (clause 2)","Election and revocation mechanics requiring written notice to the designated employer and linked timing of effect (clause 5(2)–(4))","Status shifts created by election/revocation (treated as fund and remainder employee; revocation makes employee an interim arrangement employee) and their legal consequences (clause 5(6)–(8))","Requirement that any specified fund be a complying superannuation fund under Part IX of the Income Tax Assessment Act 1936, importing tax law compliance checks (clause 5(5))"],"plain_english_summary":"This Declaration (taken to commence 1 July 1992) lets a defined class of contracts‑for‑labour employees elect, by written notice to their designated employer, to join a nominated or approved superannuation fund or to specify a complying personal fund. An election makes the Superannuation (Productivity Benefit) Act apply to the employee as if they were a fund and remainder employee; revoking an election returns them to interim arrangement status. The rule relies on another declaration for who is covered and on tax law for fund compliance (clauses 2–6)."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This declaration appears to serve its original narrow purpose: creating alternative superannuation arrangements for a specific class of contract workers. It does not appear to have expanded beyond its initial scope of providing fund choice for qualified employees under the 1988 Act."},"complexity_factors":["Heavy reliance on defined terms imported from other instruments (\"qualified employees\", \"fund employees\", \"interim arrangement employees\", \"designated employer\", \"nominated fund\", \"approved fund\", \"joining date\")","Nested conditional logic: eligibility depends on status under clause 5 of Declaration No. 3, which itself requires cross-referencing","Complex election mechanics with revocation rights and automatic default outcomes (interim arrangement status)","Deemed status provisions: employees treated \"as if\" they were fund employees with fictional modifications to the parent Act","Retroactive commencement date (1 July 1992) creating temporal complexity for employment relationships","Modification of parent Act provisions (subsections 4C(2) and (3)) through deeming rather than direct amendment"],"plain_english_summary":"Creates special superannuation rules letting certain government contract workers (declared \"qualified employees\") who aren’t in standard public sector schemes choose their own fund: join a nominated/approved government fund or keep an existing personal fund; otherwise they go into an interim arrangement.\n\nApplies to non‑public‑servant \"fund employees\" under the related 1993 declaration. It matters because it preserves existing retirement savings, prevents forced transfers into government schemes for short‑term contractors, and is backdated to 1 July 1992."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-productivity-benefit-alternative-arrangements-contracts-for-labour-declaration","history":"/api/acts/superannuation-productivity-benefit-alternative-arrangements-contracts-for-labour-declaration/history","analysis":"/api/acts/superannuation-productivity-benefit-alternative-arrangements-contracts-for-labour-declaration/analysis","conflicts":"/api/acts/superannuation-productivity-benefit-alternative-arrangements-contracts-for-labour-declaration/conflicts","importantCases":"/api/acts/superannuation-productivity-benefit-alternative-arrangements-contracts-for-labour-declaration/important-cases","documents":"/api/acts/superannuation-productivity-benefit-alternative-arrangements-contracts-for-labour-declaration/documents"}}