{"id":"F2008B00178","name":"Superannuation (Productivity Benefit) Alternative Arrangements (Pre-existing Arrangements with Complying Funds) Declaration","slug":"superannuation-productivity-benefit-alternative-arrangements-pre-existing-arrangements-with-complyin","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"76 of 1995","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72795,"registerId":"commonwealth-F2008B00178-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (Productivity Benefit) Alternative Arrangements (Pre-existing Arrangements with Complying Funds) Declaration","content":"![](image.001.png)\n\nStatutory Rules 1995 No. 761\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nSuperannuation (Productivity Benefit) Alternative Arrangements (Pre-existing Arrangements with Complying Funds) Declaration\n\nI, KIM BEAZLEY, Minister for Finance, make the following Declaration under section 4A of the Superannuation (Productivity Benefit) Act 1988.\n\nDated 29 March 1995.\n\nKIM C. BEAZLEY\n\nMinister for Finance\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCitation\n\n1. This Declaration may be cited as the Superannuation (Productivity Benefit) Alternative Arrangements (Pre-existing Arrangements with Complying Funds) Declaration.\n\nCommencement\n\n2. This Declaration is taken to have commenced on 1 July 1990.\n\nInterpretation\n\n3. (1) In this Declaration:\n\n> “the Act” means the Superannuation (Productivity Benefit) Act 1988.\n\nDeclaration of class of qualified 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 comprises qualified employees each of whom is a person:\n\n(a) who, before receipt of a written offer of employment, notice of appointment or similar instrument in relation to particular employment, has an existing superannuation arrangement; and\n\n(b) who elects:\n\n(i) to become a member of the nominated fund; or\n\n(ii) to become a member of an approved fund; or\n\n(iii) subject to subclause (3), to use a pre-existing superannuation arrangement with a fund that is prepared to accept the minimum employer-sponsored superannuation contributions.\n\n(3) For the purposes of subparagraph (2) (b) (iii), the employee must show that the fund is a complying superannuation fund within the meaning of Part IX of the Income Tax Assessment Act 1936.\n\nElection and revocation\n\n5. (1) An employee may at any time:\n\n(a) revoke the election referred to in paragraph 4 (2) (b); and\n\n(b) make a further election.\n\n(2) If an employee revokes an election without making a further election:\n\n(a) clause 6 ceases to have effect in relation to the employee when the revocation takes effect; and\n\n(b) the employee is taken to become a member of the nominated fund.\n\n(3) An election under paragraph 4 (2) (b) or a revocation or further election under subclause (1):\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\nArrangements for employees referred to in clause 4\n\n6. (1) For the purposes of subsection 4A (2) of the Act, the arrangements set out in subclause (2) are to apply to employees included in the class of qualified employees referred to in clause 4.\n\n(2) If an employee makes an election under paragraph 4 (2) (b) or a further election under paragraph 5 (1) (b), the Act commences to apply to the employee when the election takes effect:\n\n(a) as if the employee were a fund employee; and\n\n(b) in the case of an employee who specifies a fund for the purposes of subparagraph 4 (2) (b) (iii)—as if the fund had been declared under subsection 4C (1) of the Act to be an approved fund; and\n\n(c) as if the Act were modified by omitting subsections 4C (2) and (3).\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nNOTE\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 13 April 1995.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The Declaration extends the Superannuation (Productivity Benefit) Act’s application to a defined class of employees who held pre-existing complying superannuation arrangements before an employment offer, allowing them to elect to retain those funds or join nominated/approved funds. It treats specified pre-existing funds as approved funds for those employees and modifies the Act’s application (including omitting subsections 4C(2) and (3)); the change is applied retrospectively to 1 July 1990."},"complexity_factors":["Cross-references to the Superannuation (Productivity Benefit) Act 1988 (subsections 4A and 4C) requiring interpretation of how this Declaration modifies the Act","Reference to external tax law (Part IX of the Income Tax Assessment Act 1936) to establish \"complying\" funds (clause 3(1) and 4(3))","Retroactive commencement (clause 2) which can create retrospective employer liabilities and administrative adjustments","Election and revocation mechanics: written notice to designated employer, immediate effect on notice, and default rules (clauses 5 and 6)","Operational effect treating electing employees as \"fund employees\" and treating specified pre-existing funds as if declared approved, plus omission of subsections 4C(2) and (3) for those cases (clause 6(2))","Practical employer obligations to recognise elections and to make minimum contributions to third‑party funds that accept them (clauses 4(2)(b)(iii) and 6(2)(b))"],"plain_english_summary":"This Declaration lets employees who already have a complying superannuation fund when offered employment choose whether to join their employer’s nominated or an approved fund, or keep their pre-existing complying fund provided the employer will make minimum employer-sponsored contributions (clauses 4–6). Elections must be written to the designated employer, are revocable and take effect on notice; if revoked without a replacement election the employee defaults to the nominated fund. The Declaration is backdated to 1 July 1990 (clause 2)."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This declaration appears to serve its original narrow purpose: creating a specific exemption for pre-existing superannuation arrangements. It has not expanded beyond this original intent, though the retrospective commencement date suggests it was clarifying or validating arrangements that had already been operating in practice since 1990."},"complexity_factors":["Retrospective commencement date (backdated to 1 July 1990) creates temporal complexity","Multiple nested defined terms: relies on external definitions from the Superannuation (Productivity Benefit) Act 1988 ('fund employees', 'interim arrangement employees', 'nominated fund', 'approved fund', 'designated employer')","Conditional logic with three mutually exclusive election options in clause 4(2)","Cross-reference to Part IX of the Income Tax Assessment Act 1936 for the 'complying superannuation fund' test","Deeming provisions in clause 6 that modify the operation of the parent Act by pretending certain facts exist and omitting specific subsections","Revocation and further election mechanics create a state-machine-like logic for employee status"],"plain_english_summary":"This 1995 ministerial declaration lets certain new Commonwealth employees keep their existing private superannuation arrangements instead of being forced into the government’s nominated scheme. It applies retrospectively from 1 July 1990, affects new hires who already had a complying fund, and lets employees change their election at any time (with a default into the nominated fund if they revoke without choosing). It preserved portability and continuity of retirement savings."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-productivity-benefit-alternative-arrangements-pre-existing-arrangements-with-complyin","history":"/api/acts/superannuation-productivity-benefit-alternative-arrangements-pre-existing-arrangements-with-complyin/history","analysis":"/api/acts/superannuation-productivity-benefit-alternative-arrangements-pre-existing-arrangements-with-complyin/analysis","conflicts":"/api/acts/superannuation-productivity-benefit-alternative-arrangements-pre-existing-arrangements-with-complyin/conflicts","importantCases":"/api/acts/superannuation-productivity-benefit-alternative-arrangements-pre-existing-arrangements-with-complyin/important-cases","documents":"/api/acts/superannuation-productivity-benefit-alternative-arrangements-pre-existing-arrangements-with-complyin/documents"}}