{"id":"C1923L00167","name":"Superannuation Regulations","slug":"superannuation-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"167 of 1923","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":21037,"registerId":"commonwealth-C1923L00167-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation Regulations","content":"STATUTORY RULES.\n\n1923\\. No. 167.\n\n––––––\n\nREGULATIONS UNDER THE SUPERANNUATION ACT 1922.\n\nI, THE GOVERNOR GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, and on the recommendation of the Superannuation Fund Management Board, hereby make the following Regulations under the Superannuation Act 1922, to come into operation forthwith.\n\nDated this thirty-first day of October, 1923.\n\nFORSTER,\n\nGovernor-General.\n\nBy His Excellency’s Command,\n\nTHOS. W. CRAWFORD,\n\nfor Treasurer.\n\nSuperannuation Regulations.\n\nShort title.\n\n1\\. These Regulations may be cited as the Superannuation Regulations.\n\nInterpretation.\n\n2\\. In these Regulations, unless the contrary intention appears—\n\n“The Act” means the Superannuation Act 1922.\n\n“The Schedule” means the Schedule to these Regulations.\n\n3\\. Where under the Act—\n\nCommencement of contribution.\n\n(a) an employee is required to contribute to the Fund from the date of the commencement of his employment; or\n\n(b) contributions are payable as from the first day of a month—\n\ndeductions from salary for the purposes of those contributions shall be first made on the first salary pay day occurring during the employment or on the first salary pay day in the month as the case may be.\n\nPeriod of election under section 13.\n\n4\\. (1) The time within which an employee may elect under sub-section (2) of section 13 of the Act to contribute for additional units or half units, shall—\n\n(a) in the case of an employee in the Service at the date of the commencement of the Act, be twelve months after that date; and\n\n(b) in the case of an employee whose employment commences after the date of the commencement of the Act, be the period ending on the 20th day of November, 1923, or three months after the commencement of his employment, whichever period terminates last.\n\n \n\n(2) The time within which an employee may elect under sub-section (6) of section 13 of the Act, to contribute at rate for age for units of pension not exceeding the number prescribed for the salary group to which he belongs, shall be twelve months from the date of the commencement of the Act.\n\nTime for increase of contributions.\n\n5\\. The time within which an employee, to whom paragraph (a) of sub-section (4) of section 13 of the Act applies, may increase the amount of his contribution, in accordance with that paragraph, shall be three months from the date upon which payment of salary at the increased rate is actually made.\n\nContributions where salary reduced.\n\n6\\. Where the salary of a contributor is reduced from one salary group to another salary group, the number of units for which he is compelled to contribute shall be reduced, on and from the first pay day after the reduction, to the number appropriate to the salary group to which his salary has been reduced.\n\nPeriod of election under section 52.\n\n7\\. The time within which an employee having rights under any other Act or State Act may elect under section 52 of the Act to come under the Act for the purposes of the “difference” as defined under sub-section (4) of that section, shall be twelve months from the date of the commencement of the Act or six months from the date of the employee’s entry into the service, whichever period terminates last.\n\nElection under section 53.\n\n8\\. The time within which an employee may elect under section 53 of the Act, to come under the Act for the limited purposes specified in sub-section (1) of that section, shall be twelve months from the date of the commencement of the Act, or six months from the date of the employee’s entry into the service, whichever period terminates last.\n\n9\\. The contributions which shall be paid by an employee in respect of a pension under paragraph (a) of sub-section (2) of section 53, shall be in accordance with the table of contributions set out in the Schedule.\n\nContributions how deducted from salary.\n\n10\\. (1) The contributions deducted from the salaries of contributors shall be separately shown in the salary register and the pay sheets of the respective Departments in which the contributors are employed.\n\n(2) Where a contribution includes a fraction of a penny amounting to a halfpenny or more, the next higher penny shall be deducted.\n\nDeductions how accounted for.\n\n11\\. (1) Deductions made for the purposes of the Act and these Regulations shall be paid each fortnight to the Collector or Receiver of Public Moneys, to whom the collections of the Department are usually paid, for credit to the Fund.\n\n(2) The total of each fortnightly payment of contributions shall be balanced or reconciled with the total pension deductions shown in the Salary Registers for the relative fortnight.\n\nApplication by employee for pension or refund.\n\n12\\. An application by an employee for a pension or a refund of contributions may be in accordance with Form “A” in the Schedule.\n\nApplication by widow.\n\n13\\. An application for a pension by a widow of an employee and an application for a pension in respect of children, may be in accordance with Form “B” in the Schedule.\n\n \nLodging of application.\n\n14\\. (1) An application for a pension or a refund of contributions shall be lodged with the Department to which the employee was attached at the time of his retirement, or death.\n\n(2) Upon receipt of an application for pension or refund of contributions, the Chief Officer shall make a report in accordance with the form contained in the application, and forward the application, with any documents submitted therewith, to the Board.\n\nSpecimen signature.\n\n15\\. A specimen signature shall be obtained in accordance with Form “C” in the Schedule from every applicant for a pension or refund of contributions, and the specimen signature shall be forwarded to the Sub-Treasury Accountant, or, if the pension is to be paid in Melbourne, to the Accountant to the Treasury, at the same time as the application for pension or refund is submitted to the Board.\n\nPayment of pensions.\n\n16\\. (1) Pensions granted in pursuance of the Act shall be paid by the Sub-Treasury in the State in which the pensioner resides.\n\n(2) Pensions shall be paid fortnightly on the Friday of each fortnight which alternates with the Friday on which Public Service salaries are paid.\n\nPensions Register.\n\n17\\. A Pensions Register, in card form, shall be kept in each Sub-Treasury, and in the event of a pensioner removing to another State, the pensioner’s card shall be transferred to the Sub-Treasury in that State.\n\nMethod of payment.\n\n18\\. (1) Pensioners shall not be required to submit accounts for payment, but claims shall be prepared in the Sub-Treasury each fortnight.\n\n(2) Pensions shall be paid by means of non-negotiable cheques made payable to Order.\n\nAmount of fortnightly pension.\n\n19\\. (1) The fortnightly pension shall be ![](image.001.png) of the annual pension.\n\n(2) One day’s pension shall be one-fourteenth of the fortnightly pension.\n\nPayment of Commonwealth’s contribution.\n\n20\\. Immediately after each pension pay day, the proportion of pensions and refunds of contributions payable by the Commonwealth shall be paid to the Fund by the Sub-Treasury in each State.\n\nEvidence as to pensioners.\n\n21\\. As and when required by the Board, but at least once in every year, the Accountant to the Commonwealth Treasury and the Sub-Treasury Accountant in each State shall obtain and submit to the Board evidence satisfactory to the Board that—\n\n(a) every pensioner to whom or in respect of whom cheques for pension payments are being issued is alive; and\n\n(b) in the case of persons in receipt of widows’ pensions, those persons have not re-married.\n\nFee to medical officer for report under section 77.\n\n22\\. The fee payable to a medical officer appointed under section 77 of the Act for the purpose of reporting upon a case in which a question of invalidity or physical or mental incapacity arises, shall be £2 2s.\n\nFalse information.\n\n23\\. Any employee or pensioner who in any information required or given in connexion with any matter or thing, under the Act or these Regulations, makes any statement or declaration which is false, shall be guilty of an offence.\n\nPenalty: Ten pounds. \n\nSection 53.—Fortnightly Contributions For Limited Pensions.\n\n```html\n

Age next Birthday.

Widow’s Pension (two units).

Widow’s Pension (two units) and Children’s Pension (half unit each child).

Age next Birthday.

Widow’s Pension (two units).

Widow’s Pension (two units) and Children’s Pension (half unit each child).

s.

d.

s.

d.

s.

d.

s.

d.

16

1

7

1

10

41

4

4.

5

0

17

1

8

1

11

42

4

6

5

1

18

1

9

2

1

43

4

8

5

3

19

1

10

2

1

44

4

10

5

5

20

1

11

2

3

45

5

1

5

7

21

2

0

2

4

46

5

4

5

10

22

2

2

2

7

47

5

7

6

1

23

2

3

2

8

48

5

10

6

4

24

2

5

2

10

49

6

1

6

7

25

2

6

2

11

50

6

5

6

11

26

2

7

3

0

51

6

10

7

3

27

2

8

3

2

52

7

3

7

8

28

2

9

3

3

53

7

9

8

1

29

2

9

3

3

54

8

3

8

7

30

2

10

3

5

55

8

11

9

3

31

3

0

3

6

56

9

9

10

1

32

3

2

3

9

57

10

9

11

1

33

3

3

3

10

58

12

0

12

4

34

3

4

3

11

59

13

8

13

11

35

3

6

4

1

60

15

11

16

3

36

3

7

4

2

61

19

4

19

8

37

3

9

4

5

62

25

0

25

4

38

3

10

4

5

63

36

2

36

7

39

4

0

4

7

64

69

7

70

4

40

4

2

4

9

65

71

0

71

9

\n```\n\n \n\nForm A.\n\nCommonwealth of Australia.\n\nSuperannuation Act 1922.\n\nAPPLICATION BY EMPLOYEE FOR PENSION OR REFUND OF CONTRIBUTIONS.\n\n\\* Strike out which is inapplicable.\n\nI,………………………………………………. formerly………………………………….\n\n(Name in full)\n\nin the Department of …………………………….in the State of………………………………..\n\nhereby apply for a \\*Pension/\\* Refund of contributions under the Provisions of the Superannuation Act 1922.\n\n(If application is for lump sum owing to retrenchment, discharge, resignation, or dismissal, the undermentioned details need not be supplied.)\n\nI declare that to the best of my knowledge and belief the following, information is true and correct in every particular:—\n\n† Certificates of marriage and of the births of wife and children or other evidence satisfactory to the Board must be furnished.\n\nWhether single, married, or widower...........................................\n\nIf married, wife’s maiden name (in full).........................................\n\nDate and place of wife’s birth...............................................\n\n† Date and place of marriage................................................\n\n† Full name and age of each child under the age of 16 years of myself and of my wife:—\n\n| Child’s Christian Name. | Child’s Surname. | Date of Birth. |\n| ----------------------- | ----------------------- | -------------- |\n| ....................... | ....................... | .............. |\n| ....................... | ....................... | .............. |\n| ....................... | ....................... | .............. |\n| ....................... | ....................... | .............. |\n| ....................... | ....................... | .............. |\n| ....................... | ....................... | .............. |\n| ....................... | ....................... | .............. |\n| ....................... | ....................... | .............. |\n\nSignature of employee............\n\nFull postal address...............\n\nDate....................\n\nSignature of witness..........\n\nOccupation.................\n\nPlace.....................\n\nThe signature to this application may be witnessed by a Commissioner for Declarations; a person in charge of a Post Office; a Police, Stipendiary, or Special Magistrate; a Justice of the Peace; a Barrister or Solicitor; a State School Teacher; a Member of the Police Force; a Legally Qualified Medical Practitioner; a Notary Public; a Commissioner for Affidavits; a Minister of Religion; or a permanent employee of the Commonwealth Public Service.\n\n \nForm A.—continued.\n\nDepartmental Report in Respect of the Above Employee.\n\n\\* Set out separately the rate of allowances for rent, house allowed rent free, fuel, light, rations, and fees allowed regularly as emoluments of office.\n\n| 1. Date of birth...................................... | ............ |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ------------------------------- |\n| 2. Period of continuous permanent employment in the service of the State of from ..............................to................................... | ....years......months......days |\n| 3. Period of continuous permanent employment in the service of the Commonwealth from. ...........................to.......................... | ....years…months......days |\n| 4. (a) Full particulars of any grant to the employee of, or of any vested or contingent right of the employee to pension, superannuation allowance, gratuity, or refund of contributions under any other Act or State Act | ............ |\n| (b) Has the employee transferred any such vested or contingent right to the Board? | ............ |\n| 5. Reasons for retirement from the Commonwealth Service (maximum age for retirement, invalidity, incapacity, age of.........years (over 60), retrenchment, discharge, resignation, or dismissal, as the case may be). If retrenchment, state whether payment is desired in the form of a lump sum or as a pension. | ............ |\n| *6. (a) Rate of salary, as defined by section 4 of the Act, at date of ceasing contributions | £........... |\n| (b) If employee was not a contributor, state rate of salary at date of retirement. | £........... |\n| 7. Number of units of pension contributed for at date of ceasing to contribute. (Show separately the number of units contributed for at rate for age 30 and at rates appropriate to age) | ............ |\n| 8. Total amount of fortnightly contribution..................... | £........... |\n| 9. Date upon which the last contribution was deducted ............. | £........... |\n\n† Strike out which is inapplicable.\n\n.............................is entitled to a †pension/†refund of contributions under the provisions of section‡..................of the Superannuation Act 1922.\n\nPlace.....................\n\nDate......................\n\n.............................\n\nChief Officer, Department of.......\n\n‡ If the employee is a contributor under section 52 of the Act, quote that number.\n\nReport of Record Clerk.\n\n(1) The information furnished in respect of this application has been compared with the records and documentary evidence and found correct.\n\n(2) Contributions have been paid in full.\n\n(3) Documentary evidence produced ..............................................\n\n.........................................................................\n\nDocumentary evidence still required.................................................................\n\n(4) Medical evidence of incapacity or invalidity has been accepted by Board.\n\nRecord Clerk...................\n\nDate......................\n\n \n\nForm A—continued.\n\nReport of Staff Actuary.\n\n| | Units. |\n| ---------------------------------------------------------------------------------- | ------ |\n| Units of pension for which the employee could have contributed on a salary basis.. | ...... |\n| Actuarial value in units of pension of the employee’s State right (if any)........ | ...... |\n| Units of pension for which employee contributed....................... | ...... |\n\nPensions payable—\n\nTo the employee £…………… per annum from and inclusive of the………………………………… Of this pension the amount of £………………per annum is repayable to the Superannuation Fund from the Consolidated Revenue Fund.\n\n\\*Strike out if inapplicable.\n\n\\*Upon the death of the employee, to his widow…………………a pension of £………………per annum until her remarriage or death, also a pension of £13 per annum in respect of each child under the age of 16 years.\n\nStaff Actuary……………………\n\nDate...................................................\n\n†Strike out which is inapplicable.\n\n†Pension of £...........per annum to………………………………………………from and inclusive of. …………………………approved.\n\n† Refund as set out above to………………………amounting to £…………………approved—\n\n```html\n

\"\".................President

Superannuation Fund Management Board.

.................Management

.................Member

\n```\n\nDate.........................\n\nSub-Treasury, Audit Office, applicant, and Department advised...........................\n\n.........................................................................\n\nSub-Treasury advised of liability of Consolidated Revenue..............................\n\n.........................................................................\n\n————\n\nForm B.\n\nCommonwealth of Australia.\n\nSuperannuation Act 1922.\n\n———\n\nApplication for widow’s and/or children’s pensions.\n\n————\n\nI,........................ widow of………………………………………………\n\n(Name in full) (Full name of late husband)\n\nformerly......................in the Department of............................................................\n\n(Former position of late husband)\n\nin the State of..................hereby apply for a pension under the provisions of the Superannuation Act 1922, and declare that, to the best of my knowledge and belief, the following answers to the questions set out are true and correct in every particular:—\n\n(1) On what date and where was your husband born?\n\nOn..............at............................................................\n\n(2) On what date and where were you born?\n\nOn..............at............................................................\n\n(3) What was your maiden surname ?.............................................................\n\n(4) On what date and where were you married?\n\nOn............................................................at.......................................\n\n(5) When and where did your husband die ?\n\nOn............................................................at........................................\n\n \n\nForm B—continued.\n\n\\*If there are no such children this should be stated.\n\n\\*(6) State hereunder the full names and dates of birth of the children of yourself, or of your late husband, who were under 16 years of age at date of his death:—\n\n| Christian names. | Surname. | Date of Birth. |\n| ----------------------- | ----------------------- | -------------- |\n| ....................... | ....................... | .............. |\n| ....................... | ....................... | .............. |\n| ....................... | ....................... | .............. |\n| ....................... | ....................... | .............. |\n| ....................... | ....................... | .............. |\n| ....................... | ....................... | .............. |\n| ....................... | ....................... | .............. |\n| ....................... | ....................... | .............. |\n\n(7) Are all of the abovementioned children in your care and supported by you ? If not, state name and address of guardian\n\n.....................................................................\n\n(8) Have you been married previously ?............................................\n\n(9) If so, what was the name of your previous husband?................................\n\nWhat, was the date of marriage and where?.......................................\n\n(Applicant’s signature)............\n\n(Full Postal Address of Applicant)....\n\n.............................\n\nDate...................\n\n† Signature of witness.....................\n\nDesignation.............................\n\nPlace..................................\n\nDate..................................\n\nThe following Documentary Evidence must be Furnished:—(1) Certificate of Birth of Applicant; (2) Certificate of Marriage; (3) Certificate of Death of Husband; (4) Certificates of Birth of Children under 16 Years of Age at Date of Husband’s Death. If any of these Documents cannot be Furnished, other Documentary Evidence to the Satisfaction of the Board must be Supplied.\n\n† The signature to this application may be witnessed by a Commissioner for Declarations; a person in charge of a Post Office; a Police, Stipendiary, or Special Magistrate; a Justice of the Peace; a Barrister or Solicitor; a State School Teacher; a Member of the Police Force; a Legally Qualified Medical Practitioner; a Notary Public; a Commissioner for Affidavits; a Minister of Religion; or a permanent employee of the Commonwealth Public Service.\n\nDepartmental Report.\n\n```html\n

If the employee was a contributor at date of death—

Last day of service of employee....................

Length of permanent State service of employee from.......To

…year……months……days

Length of permanent Commonwealth service of employee from to

……year……months……days

Salary (as defined by section 4 of the Act) at date of death...

£................

Units of pension contributed for....................

................

(Show separately the number of units contributed for at rate for age 30 and at rates appropriate to age.)

Total amount of fortnightly contribution...............

£...............

Last contribution of £.........deducted on…………………

................

Did the employee have a right referred to in section 51 of the Superannuation Act? If so, give details

................

Did the employee contribute for the “difference” under section 52?.

................

Did the employee contribute for limited pension for widow and/or children under section 53?

................

Did the employee exchange his rights for new rights under section 57 or 58?

................

\n```\n\n.............................\n\nChief Officer, Department of.......\n\nDate......................\n\n \nForm B—continued.\n\nReport of Record Clerk.\n\n```html\n

If the employee was a pensioner at date of death—

Amount of the employee’s pension..................

£..........

Date to which pension has been paid.................

...........

Section under which pension was payable.............

...........

\n```\n\nThe information furnished in respect of this application has been compared with records and documentary evidence and found correct.\n\nDocumentary evidence produced..............................................\n\n.......................................................................\n\nDocumentary evidence still required................................................................\n\n.......................................................................\n\nRecord Clerk................\n\nDate.........................\n\nCertificate of staff actuary.\n\nI hereby certify that................................................widow of …………………………………………………………is entitled under section……………………… to pensions amounting to £…………… per annum from and inclusive of…………………………… as follow:—\n\n| In respect of herself................................ | £...per annum. |\n| --------------------------------------------------------------------------------------------------- | --------------- |\n| £13 per annum in respect of each of.....children………………… | £... per annum. |\n| (The pension in respect of each child to cease when the child dies or attains the age of 16 years.) | |\n| Total pensions payable......... | £...per annum. |\n\nThe fortnightly rate is £........and the total amount payable to………………19………… inclusive is £………………\n\nThe amount of £…………per annum is repayable to the Superannuation Fund from the Consolidated Revenue Fund.\n\nStaff Actuary...................\n\n```html\n

\"\".................President

Superannuation Fund Management Board.

.................Management

.................Member

\n```\n\nDate......................\n\nSub-Treasury, Audit Office, applicant, and Department advised.....................\n\n....................................................................\n\nSub-Treasury advised of liability of Consolidated Revenue.........................\n\n \nForm C.\n\nCommonwealth of Australia.\n\nSuperannuation Act 1922.\n\nSpecimen signature form.\n\nName in Full....................................................\n\nPostal Address...................................................\n\n\\*Strike out if inapplicable.\n\n\\* Widow of\n\n\\*Guardian of the child.........of………………………………………………… formerly……………………………………………in the Department of………………………\n\n† Strike out which is inapplicable.\n\nis an applicant for †……..units of pension/†refund of contributions under the Superannuation Act 1922.\n\n.............................\n\nfor Chief Officer,\n\nDepartment of..................\n\nDate.........................\n\nSignature of applicant.............\n\nPrinted and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2236},"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This is the foundational 1923 instrument establishing the original administrative framework for the Commonwealth superannuation scheme. The scope remains tightly focused on operationalising the Superannuation Act 1922 through contribution rules, election procedures, and pension payment mechanics."},"complexity_factors":["Frequent cross-referencing to specific sections of the parent Superannuation Act 1922 (sections 13, 52, 53, 77)","Age-based contribution table spanning 50 age brackets (16-65 years) with dual calculation columns for different benefit levels","Multiple overlapping election timeframes (12-month, 6-month, and 3-month windows depending on employment commencement date)","Three distinct statutory forms (A, B, C) with extensive documentary evidence requirements and multi-stage departmental approval processes","Conditional logic for salary group reductions and fractional contribution rounding rules"],"plain_english_summary":"These regulations set the administrative rules for the Commonwealth public service superannuation scheme under the Superannuation Act 1922. They govern compulsory salary deductions, enrollment windows, claims and verification procedures, payment mechanics and penalties, affecting public servants and their dependants. Their significance: they establish a defined‑benefit framework whereby employees buy pension “units” during service to secure guaranteed retirement or survivor payments."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"These Regulations provide procedural and administrative detail implementing the Superannuation Act 1922 (preamble). They do not expand or curtail substantive eligibility or benefit entitlements set by the Act; instead they fix timings, forms, payment methods, actuarial rates for limited pensions, and enforcement steps (see regs 3–21, Schedule, Forms A–C)."},"complexity_factors":["Multiple, differing time-limits and election windows for contributors (regs 4–8) increasing compliance complexity.","Detailed payroll and reconciliation procedures requiring fortnightly payments and register entries (regs 3, 10–11, 16–17).","Extensive documentary and evidentiary requirements for applications and specimen signatures (regs 12–15; Forms A–C).","An age‑based actuarial table of contribution/rates for limited widow/children pensions (Schedule/Section 53) that requires actuarial calculation.","Administrative allocation of duties across Departments, Chief Officers, Board, Sub‑Treasury and Treasury—multiple decision points and cross‑referrals (regs 14, 15, 20–21).","Specific payment mechanics (fortnightly non-negotiable cheques) and rounding rules that affect payroll systems (regs 18–19, 10(2)).","Discretion retained by the Board to require evidence and accept alternate documentary proof (reg 21; Forms), creating case‑by‑case variation.","Criminal sanction for false statements with a monetary penalty (reg 23), adding legal risk to claim handling."],"plain_english_summary":"These 1923 regulations set the operational rules for the Superannuation Act 1922: when and how employee contributions are deducted, time limits for elections to increase or alter contributions, required forms and documentary evidence for pension or refund claims, and how pensions are paid and reconciled. They allocate administrative duties to Departments, the Sub‑Treasury and the Superannuation Fund Management Board and specify actuarial rates for limited widow/children pensions. Employees pay regular contributions; the Commonwealth pays its share of pensions (see regs 3–21, Schedule, Forms A–C)."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-regulations","history":"/api/acts/superannuation-regulations/history","analysis":"/api/acts/superannuation-regulations/analysis","conflicts":"/api/acts/superannuation-regulations/conflicts","importantCases":"/api/acts/superannuation-regulations/important-cases","documents":"/api/acts/superannuation-regulations/documents"}}