{"id":"F2005L01881","name":"Superannuation (PSSAP) (Division of Costs) Determination 2005","slug":"superannuation-pssap-division-of-costs-determination-2005","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":36076,"registerId":"commonwealth-F2005L01881-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name of Determination","content":"#### 1 Name of Determination\n\n  This Determination is the Superannuation (PSSAP) (Division of Costs) Determination 2005.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n  This Determination commences on 1 July 2005.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Definitions","content":"#### 3 Definitions\n\n  In this Determination:\n\n| 1990 Act                                               | means the Superannuation Act 1990.                                                                                                       |\n| ------------------------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------- |\n| 2005 Act                                               | means the Superannuation Act 2005.                                                                                                       |\n| Chair                                                  | has the same meaning as in the Governance of Australian Government Superannuation Schemes Act 2011.                                      |\n| CSC(short for Commonwealth Superannuation Corporation) | means the body corporate continued in existence by section 4 of the Governance of Australian Government Superannuation Schemes Act 2011. |\n| director                                               | has the same meaning as in the Governance of Australian Government Superannuation Schemes Act 2011.                                      |\n| non‑member spouse                                      | has the same meaning as in the 2005 Act.                                                                                                 |\n| PSSAP                                                  | means the Public Sector Superannuation Accumulation Plan established by the Trust Deed.                                                  |\n| PSSAP member                                           | has the same meaning as in the Trust Deed.                                                                                               |\n| PSSAP functions                                        | has the same meaning as in the Trust Deed.                                                                                               |\n| PSSAP Fund                                             | has the same meaning as in the 2005 Act.                                                                                                 |\n| PSSAP pensioner                                        | has the same meaning as in the Trust Deed.                                                                                               |\n| reversionary beneficiary                               | has the same meaning as in the Trust Deed.                                                                                               |\n| Trust Deed                                             | means the Trust Deed made pursuant to section 10 of the 2005 Act, as amended from time to time.                                          |","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Schedule 1","content":"#### 4 Schedule 1\n\n  (1) The costs described in Schedule 1 are to be paid by CSC from the PSSAP Fund and the costs that are described in Schedule 2 are to be paid by the Commonwealth.\n  (2) For clarity, nothing in this Determination limits the power of CSC under the Trust Deed to charge fees, costs or expenses to a PSSAP member, non-member spouse, PSSAP pensioner or reversionary beneficiary.","sortOrder":3}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This Determination appears to serve its original narrow purpose: dividing administrative costs for the PSSAP superannuation scheme between the fund and the Commonwealth. There is no evidence of scope creep — it does not expand into broader superannuation policy, investment rules, or member benefit calculations. It remains a focused administrative instrument."},"complexity_factors":["Only 11 defined terms in a short interpretation section","Single operative provision (section 4) with straightforward cost-splitting logic","No nested exceptions or conditional logic — just two schedules with binary allocation","Minimal cross-referencing (only to Trust Deed and two Acts for definitions)","Total length is extremely short (4 sections plus schedules not shown)","Simple clarifying subsection that preserves existing powers without creating new conditional rules"],"plain_english_summary":"This Determination allocates who pays expenses for the PSSAP superannuation scheme: certain costs come out of the PSSAP Fund (managed by CSC) while others are met directly by the Commonwealth. It still allows CSC to charge fees directly to members, pensioners, or beneficiaries.\n\nIt affects PSSAP members, CSC, and ultimately taxpayers—determining whether administrative costs reduce members’ balances or are borne by the government."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Determination is a narrowly focused administrative instrument allocating cost responsibility between the PSSAP Fund (via CSC) and the Commonwealth. It does not evidence an expansion beyond that original administrative purpose. Any substantive change in scope would depend on changes to the Schedules or the Trust Deed; the text provided does not show a scope increase beyond cost allocation."},"complexity_factors":["Very short instrument (4 clauses plus two Schedules)","Relies on external instruments: Superannuation Act 1990, Superannuation Act 2005, Governance of Australian Government Superannuation Schemes Act 2011, and the PSSAP Trust Deed (clause 3)","Substantive details are contained in Schedule 1 and Schedule 2 (content not provided here) — makes practical effect dependent on external schedule content","Few defined terms but several of them are cross‑references to other legislation/trust documentation (adds interpretive reliance)","Minimal conditional logic and only one clarifying non‑limitation provision (clause 4(2))"],"plain_english_summary":"**What this Determination does (plainly)**\n\n- This instrument sets who pays which costs connected with the Public Sector Superannuation Accumulation Plan (PSSAP).\n- Costs listed in Schedule 1 are to be paid by the Commonwealth Superannuation Corporation (CSC) out of the PSSAP Fund (the fund that holds members’ superannuation assets).\n- Costs listed in Schedule 2 are to be paid by the Commonwealth (i.e. by government out of public funds).\n- It also makes clear that this Determination does not stop CSC exercising any fee‑charging powers in the Trust Deed — CSC may still charge fees, costs or expenses directly to PSSAP members, pensioners, reversionary beneficiaries or non‑member spouses under the Trust Deed (clause 4(2)).\n\nCommencement and scope\n\n- The Determination starts on 1 July 2005 (clause 2).\n- The document contains a short interpretation section that ties key terms (for example, “PSSAP Fund”, “PSSAP member”, “Trust Deed”, and references to the Superannuation Acts and the Governance Act) to other legislation and the PSSAP Trust Deed (clause 3).\n\nWho is affected\n\n- CSC: must pay the items listed in Schedule 1 from the PSSAP Fund and administer that charging.\n- The Commonwealth (the Australian Government): must meet the items listed in Schedule 2 from public funds. \n- PSSAP members, pensioners, reversionary beneficiaries and non‑member spouses: may be affected indirectly because charging costs to the PSSAP Fund reduces the pool of assets available for members, unless those costs are separately recovered under the Trust Deed (clause 4(2)).\n\nWhy it matters (mechanically)\n\n- It allocates financial responsibility between the fund and the government. That allocation determines who ultimately bears the economic cost — members (via lower fund assets or direct fees) or the Commonwealth (via budget expenditure).\n- It preserves CSC’s contractual/Trust Deed powers to levy fees on individuals, so members can still face direct charges in addition to any fund‑level cost reductions (clause 4(2)).\n\nPractical implications, incentives and trade‑offs\n\n- Cost discipline: Items charged to the PSSAP Fund create direct pressure on CSC to manage those costs because they reduce fund assets available to members. Items charged to the Commonwealth remove that immediate balance‑sheet pressure from the Fund and place it on the public purse. The Determination therefore changes the allocation of incentives to minimise or control particular costs (clause 4(1)).\n- Behavioural effect on charging: Because CSC retains the Trust Deed power to charge members, the practical incidence of many costs may depend on whether CSC chooses to recover fund‑paid costs from member fees or absorb them at fund level.\n- Administrative requirements: CSC must identify and segregate costs according to the categories in Schedule 1 and Schedule 2 for bookkeeping, governance and audit purposes. The effectiveness of the Determination depends on clear itemisation in those Schedules and on consistent application by CSC and Commonwealth finance authorities.\n- Fiscal visibility: Costs borne by the Commonwealth will appear in government budgets and fiscal reporting; costs borne by the Fund will not be budgetary expenses but will manifest in fund performance and member balances.\n\nLimits and dependencies\n\n- The Determination is short and administrative. Its substantive effect depends entirely on the content of Schedule 1 and Schedule 2 and on the Trust Deed and the referenced Acts (the Superannuation Acts and the Governance Act) (clauses 3 and 4).\n\nSource‑stated purpose and testing it\n\n- The instrument’s stated operation is an allocation of costs between the PSSAP Fund (via CSC) and the Commonwealth. That single‑purpose design is straightforward. The trade‑offs are the distribution of economic incidence (members vs government), the impact on CSC’s cost incentives, and the administrative burden of distinguishing and accounting for those costs. Those practical effects follow mechanically from clauses 3–4 and from whatever is listed in the Schedules."},"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-pssap-division-of-costs-determination-2005","history":"/api/acts/superannuation-pssap-division-of-costs-determination-2005/history","analysis":"/api/acts/superannuation-pssap-division-of-costs-determination-2005/analysis","conflicts":"/api/acts/superannuation-pssap-division-of-costs-determination-2005/conflicts","importantCases":"/api/acts/superannuation-pssap-division-of-costs-determination-2005/important-cases","documents":"/api/acts/superannuation-pssap-division-of-costs-determination-2005/documents"}}