{"id":"F2005B01297","name":"Superannuation (Productivity Benefit) (Qualified Employees) Declaration No. 2","slug":"superannuation-productivity-benefit-qualified-employees-declaration-no-2","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"21 of 1992","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":32370,"registerId":"commonwealth-F2005B01297-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (Productivity Benefit) (Qualified Employees) Declaration No. 2","content":"![](image.001.png)\n\nStatutory Rules 1992 No. 211\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nSuperannuation (Productivity Benefit) (Qualified Employees) Declaration No. 2\n\nI, RALPH WILLIS, Minister of State for Finance make the following Declaration under subsection 3f (2) of the Superannuation (Productivity Benefit) Act 1988.\n\nDated 28 January 1992.\n\nRALPH WILLIS\n\nMinister of State for Finance\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCitation\n\n1. This Declaration may be cited as the Superannuation (Productivity Benefit) (Qualified Employees) Declaration No. 2.\n\nCommencement\n\n2. This Declaration commences on 1 February 1992.\n\n  \nInterpretation\n\n3. In this Declaration, unless the contrary intention appears:\n\n“appointment year” means the financial year in which an appointment takes effect.\n\nClass of persons declared not to be qualified employees\n\n4. Persons who:\n\n(a) are appointed to statutory offices created under laws of the Commonwealth; and\n\n(b) are not employed by the Commonwealth immediately before their appointments take effect; and\n\n(c) before their appointments take effect:\n\n(i) have made payments in the appointment year to a superannuation fund which did not attract an employer contribution in respect of those persons; and\n\n(ii) elect, in a notice given to the Minister of State for Finance, not to be qualified employees;\n\nare a class of persons who are not qualified employees for the purposes of subsection 3f (2) of the Superannuation (Productivity Benefit) Act 1988 in the appointment year.\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nNOTE\n\n1. Notified in the Commonwealth of Australia Gazette on 31 January 1992.","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":2,"scope_assessment":{"changed":false,"description":"This declaration is a narrowly targeted use of the power under the Superannuation (Productivity Benefit) Act 1988 to declare classes of persons as not being \"qualified employees\" for the Act's purposes. It confines the exclusion to a specific group (new appointees to statutory offices who were not previously Commonwealth employees and who made their own non-employer-attracted contributions in the appointment year) and requires an election by notice. The instrument therefore operates within the original statutory purpose (to define classes for whom the Act's qualified-employee rules do not apply) rather than expanding the legislation's scope beyond that intent."},"complexity_factors":["Very short instrument (three substantive clauses plus short title and commencement)","One defined term in the interpretation section: \"appointment year\" (section 3)","Single substantive provision with nested conditions (section 4 has parts (a)–(c) with (c)(i) and (c)(ii))","Cross-reference to external statute: subsection 3f(2) of the Superannuation (Productivity Benefit) Act 1988","Temporal limitation (applies only in the \"appointment year\")","Requires an administrative act (a notice to the Minister) but does not specify form or timing, introducing minor implementation ambiguity"],"plain_english_summary":"**What this instrument does, in plain English**\n\n- This is a short declaration under the Superannuation (Productivity Benefit) Act 1988. It identifies a particular group of people who, for the financial year in which they take up a new statutory office appointment, are to be treated as \"not qualified employees\" for the purposes of subsection 3f(2) of that Act (see section 4).\n\n- Mechanically, the declaration:\n  - takes effect on 1 February 1992 (section 2);\n  - defines the term \"appointment year\" to mean the financial year in which an appointment takes effect (section 3);\n  - declares that the following class of persons are not \"qualified employees\" in their appointment year (section 4):\n    - people appointed to statutory offices created by Commonwealth law (4(a));\n    - who were not employed by the Commonwealth immediately before their appointment takes effect (4(b));\n    - who, before the appointment takes effect in that appointment year, have made payments to a superannuation fund that did not attract an employer contribution in respect of them (4(c)(i)); and\n    - who give a notice to the Minister of State for Finance electing not to be qualified employees (4(c)(ii)).\n\n- Who this affects\n  - Individuals newly appointed to Commonwealth statutory offices who are coming from outside Commonwealth employment, who have made personal superannuation payments in the same financial year that did not already receive an employer contribution, and who choose (by written notice to the Minister) to opt out of being treated as \"qualified employees\" in that appointment year.\n\n- Practical effect and why it matters\n  - Being declared \"not a qualified employee\" removes those individuals from whatever rights or employer-productivity superannuation entitlements attach to \"qualified employees\" under subsection 3f(2) of the Superannuation (Productivity Benefit) Act 1988. The declaration therefore changes who is eligible for the particular productivity-related employer superannuation benefit in the appointment year (see section 4 and the Act for the precise legal consequences).\n\n- Stated purpose and operational trade-offs\n  - The instrument operates as a narrow, opt-in exclusion: an eligible appointee can choose (by notice) to remain outside the Act's qualified-employee treatment for their appointment year. The claimed purpose (as read from the structure) is to allow people who already made their own superannuation payments in that year, and who were not previously Commonwealth employees, to avoid being captured by the qualified-employee rule for that year. Mechanically this reduces the Commonwealth's obligation to treat those payments as giving rise to an employer-productivity benefit in that year.\n\n- Costs, incentives and implementation points to note\n  - Who pays: if an appointee elects to be excluded, the Commonwealth is not required to extend the Act's qualified-employee productivity benefit to that person for the appointment year (compare section 4 with subsection 3f(2) of the Act). The individual foregoes any entitlement that the Act would give a qualified employee and retains their own contributions.\n  - Incentives: the declaration creates an incentive for newly appointed, externally recruited office-holders who have made their own super contributions in the appointment year to elect exclusion, likely to avoid duplication of employer contributions or administrative complications.\n  - Compliance burden: the individual must give a notice to the Minister (4(c)(ii)). The instrument does not set further procedural detail (timing, form) in the text; those details would be governed by administrative practice or by the Act, potentially producing some implementation risk or dispute about admissible evidence that the prior payments did not attract employer contributions (4(c)(i)).\n  - Scope and timing: the exclusion applies only for the appointment year (defined in section 3). If a person was employed by the Commonwealth immediately before appointment, they cannot use this exclusion (4(b)).\n\n- Where to look next\n  - To know the exact legal consequences of being or not being a \"qualified employee\" in any situation, consult subsection 3f(2) of the Superannuation (Productivity Benefit) Act 1988 as referenced in this declaration.\n\n(References: Citation and commencement — sections 1–2; interpretation — section 3; substantive declaration — section 4.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This declaration performs exactly the function authorized by subsection 3f(2) of the enabling Act: declaring classes of persons who are not qualified employees. It has not expanded beyond this specific purpose."},"complexity_factors":["Very short document (only 4 operative sections plus citation/commencement)","Only 1 defined term ('appointment year')","Single conditional test in section 4 with three cumulative criteria (a), (b), and (c)","No cross-references to other legislation beyond the enabling Act (Superannuation (Productivity Benefit) Act 1988)","No nested exceptions or complex logical structures","Straightforward opt-out mechanism with clear procedural requirements"],"plain_english_summary":"This is a short legal declaration made by the Finance Minister in 1992 that creates an **opt-out mechanism** for certain people taking up government jobs.\n\n**What it does:**\nNormally, when someone becomes a \"qualified employee\" under the Superannuation (Productivity Benefit) Act 1988, their employer (the Commonwealth) must make superannuation contributions for them. This declaration says that **some people can choose NOT to be covered** by these rules.\n\n**Who it affects:**\nPeople who:\n- Are appointed to **statutory offices** (special positions created by Commonwealth laws, like judges, commissioners, or tribunal members)\n- **Weren't already Commonwealth employees** before getting appointed\n- **Already paid into a super fund** during the year they got appointed, but **didn't get employer contributions** for those payments\n- **Choose to opt out** by writing to the Finance Minister\n\n**Why it matters:**\nThis prevents \"double-dipping\" or overlapping superannuation obligations. If someone was already contributing to their own super fund as a private individual or non-government worker, and wasn't getting employer contributions, they can choose to stay outside the Commonwealth's productivity benefit scheme for that year. This gives flexibility to people coming from the private sector or self-employment into statutory roles."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-productivity-benefit-qualified-employees-declaration-no-2","history":"/api/acts/superannuation-productivity-benefit-qualified-employees-declaration-no-2/history","analysis":"/api/acts/superannuation-productivity-benefit-qualified-employees-declaration-no-2/analysis","conflicts":"/api/acts/superannuation-productivity-benefit-qualified-employees-declaration-no-2/conflicts","importantCases":"/api/acts/superannuation-productivity-benefit-qualified-employees-declaration-no-2/important-cases","documents":"/api/acts/superannuation-productivity-benefit-qualified-employees-declaration-no-2/documents"}}