{"id":"F2005B01299","name":"Superannuation (Productivity Benefit) (Qualified Employees) Declaration No. 3","slug":"superannuation-productivity-benefit-qualified-employees-declaration-no-3","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"203 of 1993","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":32372,"registerId":"commonwealth-F2005B01299-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. 3","content":"![](image.001.png)\n\nStatutory Rules 1993 No. 2031\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nSuperannuation (Productivity Benefit) (Qualified Employees) Declaration No. 3\n\nI, RALPH WILLIS, Minister for Finance, make the following Declaration under subsection 3F (1) 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) (Qualified Employees) Declaration No. 3.\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 persons—employees overseas\n\n4. For the purposes of subsection 3F (1) of the Act, persons, each of whom:\n\n(a) is excluded from the definition of “qualified employee” in subsection 3 (1) of the Act by reason only of the operation of paragraph (m) of the definition; and\n\n(b) is a resident of Australia for the purposes of the Income Tax Assessment Act 1936;\n\nare a class of persons who are qualified employees.\n\nDeclared class of persons—contracts for labour\n\n5. For the purposes of subsection 3F (1) of the Act, persons, each of whom:\n\n(a) but for this clause would not be a qualified employee within the meaning of subsection 3 (1) of the Act; and\n\n(b) would be a qualified employee if, and only if, subsection 12 (3) of the Superannuation Guarantee (Administration) Act 1992 applied in relation to the definition of “qualified employee” in subsection 3 (1) of the Act;\n\nare a class of persons who are qualified employees.\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nNOTE\n\n> Note: 1. Notified in the Commonwealth of Australia Gazette on 26 July 1993.","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This declaration performs exactly the function intended by section 3F(1) of the parent Act — allowing the Minister to declare specific classes of persons as 'qualified employees' to ensure superannuation coverage. It does not expand beyond this delegated power."},"complexity_factors":["Only 5 short clauses total","Heavy reliance on cross-references to other Acts (Superannuation (Productivity Benefit) Act 1988, Income Tax Assessment Act 1936, Superannuation Guarantee (Administration) Act 1992)","Two defined terms or references ('the Act' and implicit references to undefined sections of other legislation)","Conditional logic requiring understanding of exclusion clauses (paragraph (m)) and hypothetical application of another Act's provisions","Retroactive commencement date (backdated to 1 July 1992)"],"plain_english_summary":"This is a short legal declaration made in 1993 by the Minister for Finance, Ralph Willis, under the Superannuation (Productivity Benefit) Act 1988.\n\n**What it does:**\nThe declaration fixes a gap in superannuation (retirement savings) rules by declaring two specific groups of workers to be \"qualified employees\" — meaning their employers must make superannuation contributions for them.\n\n**Who it affects:**\n\n* **Group 1 — Australians working overseas:** People who were excluded from superannuation coverage simply because they work outside Australia (paragraph (m) of the definition), but who are still Australian tax residents. This ensures they don't lose superannuation entitlements just because they're posted overseas.\n\n* **Group 2 — Certain contract workers:** People who wouldn't normally count as \"qualified employees\" under the Act, but who *would* qualify if the broader definition from the Superannuation Guarantee (Administration) Act 1992 applied. This catches some workers on labour contracts who might otherwise fall through the cracks.\n\n**Why it matters:**\nWithout this declaration, these two groups of workers would miss out on mandatory employer superannuation contributions. The declaration is backdated to 1 July 1992 to ensure no one loses entitlements due to technicalities in the law."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The Declaration broadens the statutory scope of 'qualified employee' under subsection 3(1) by expressly including two classes: (i) persons otherwise excluded only by paragraph (m) who are Australian residents for tax purposes (clause 4); and (ii) persons who would be qualified if subsection 12(3) of the Superannuation Guarantee (Administration) Act 1992 applied (clause 5). It therefore expands eligibility relative to the unamended definition and does so retrospectively to 1 July 1992 (clause 2)."},"complexity_factors":["Cross‑references to other statutes and definitions: relies on subsection 3(1) and subsection 3F(1) of the Superannuation (Productivity Benefit) Act 1988 and subsection 12(3) of the Superannuation Guarantee (Administration) Act 1992 (clauses 4–5).","Dependence on external tax test: clause 4(b) requires application of the Income Tax Assessment Act 1936 residency test, which is defined outside this instrument.","Conditional language and narrow exclusions: clause 4(a) uses the phrase 'by reason only of the operation of paragraph (m)', requiring factual and legal analysis to determine eligibility.","Retroactive commencement: the Declaration is taken to have commenced on 1 July 1992 (clause 2), raising retrospective application issues for administrators.","Administrative and compliance burden: employers, funds or administrators must determine tax residency and whether s12(3) would apply, which may require record checks and legal interpretation (clauses 4–5).","Ministerial use of delegated power: the instrument is a Ministerial declaration under subsection 3F(1), meaning scope is set by executive declaration rather than primary‑legislation amendment."],"plain_english_summary":"This Declaration, made under subsection 3F(1) of the Superannuation (Productivity Benefit) Act 1988 and taken to have commenced on 1 July 1992, treats two specific groups as “qualified employees”: (a) those excluded only by paragraph (m) of subsection 3(1) who are Australian residents for income tax purposes; and (b) persons who would be qualified if subsection 12(3) of the Superannuation Guarantee (Administration) Act 1992 applied. It therefore expands who is eligible for productivity benefits and requires administrators/employers to apply tax‑residency tests and the s12(3) cross‑reference (clauses 4–5)."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-productivity-benefit-qualified-employees-declaration-no-3","history":"/api/acts/superannuation-productivity-benefit-qualified-employees-declaration-no-3/history","analysis":"/api/acts/superannuation-productivity-benefit-qualified-employees-declaration-no-3/analysis","conflicts":"/api/acts/superannuation-productivity-benefit-qualified-employees-declaration-no-3/conflicts","importantCases":"/api/acts/superannuation-productivity-benefit-qualified-employees-declaration-no-3/important-cases","documents":"/api/acts/superannuation-productivity-benefit-qualified-employees-declaration-no-3/documents"}}