{"id":"superannuation-regulations-1986","name":"SUPERANNUATION REGULATIONS 1986","slug":"superannuation-regulations-1986","collection":"regulation","jurisdiction":"nt","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":177155,"registerId":"nt-superannuation-regulations-1986-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"SUPERANNUATION REGULATIONS 1986","content":"NORTHERN TERRITORY OF AUSTRALIA\nSUPERANNUATION REGULATIONS 1986\nAs in force at 7 April 2023\nTable of provisions\n1 Citation ............................................................................................ 1\n2 Commencement .............................................................................. 1\n4 Public authorities ............................................................................. 1\n5 Approved allowances ...................................................................... 1\n7 Release of amounts to pay tax debts .............................................. 3\n8 Time limits for applications for review of decisions .......................... 3\nSchedule Public authorities\nENDNOTES\n\n\n\nNORTHERN TERRITORY OF AUSTRALIA\n____________________\nAs in force at 7 April 2023\n____________________\nSUPERANNUATION REGULATIONS 1986\nRegulations under the Superannuation Act 1986\n1 Citation\nThese Regulations may be cited as the Superannuation\nRegulations 1986.\n2 Commencement\nThese Regulations shall come into operation on the\ncommencement of the Superannuation Act 1986.\n4 Public authorities\nFor paragraph (b) of the definition public authority in section 3(1)\nof the Act, the authorities and bodies listed in the Schedule are\nclassified as public authorities.\n5 Approved allowances\n(1) For the purpose of the definition of approved allowance in rule 1 of\nthe Rules, the following are to be regarded as part of a member's\ncontribution salary at the member's entry date or annual review\ndate:\n(a) an allowance which is automatically included in contribution\nsalary if payable to a member at that date which is:\n(i) paid in recognition of a particular skill, qualification or\nlevel of proficiency; or\n(ii) payable as compensation for a loss of salary or wages\nincurred by the member while the member is undergoing\na course of training for the purpose of promotion to\nanother office; or\n(iii) a Northern Territory allowance (at the rate received); or\n(iv) payable in respect of housing or quarters while the\nmember holds a particular office or performs particular\nduties or work;\n\nSuperannuation Regulations 1986 2\n(b) subject to subregulation (2), an allowance which is\nconditionally included in the member's contribution salary if\npayable at that date, which is:\n(i) payable for the member being in charge of staff,\nequipment or premises, or for particular administrative\nresponsibilities, or by reason that the member is required\nto perform a special function as part of the member's\nduties or work; or\n(ii) payable as compensation for the physical hardship or\ndiscomfort associated with the duties or work the\nmember is required to perform; or\n(iii) payable by reason that the member is liable to be called\nupon at any time during which the member is off duty; or\n(iv) payable in lieu of payments for overtime or other extra\nduty work; or\n(v) payable for shift work, being an allowance equal to so\nmuch of the member's salary or wages as is payable\nunder the terms and conditions of the member's\nemployment, solely by reason of the member performing\nwork or duties during specified hours that are, under\nthose terms and conditions of employment, normal hours\nof duty for the eligible employee; or\n(vi) payable by reason that the member temporarily performs\nthe whole or part of the duties of an office of higher\nclassification than the classification of the office\noccupied by the member; or\n(vii) an industry allowance payable to the member.\n(2) For the purposes of subregulation (1)(b), and of the definition of\napproved allowance in rule 1 of the Rules, an allowance shall not\nbe regarded as having been or likely to be received in regular\npayments unless it is paid or is payable for not fewer than 75% of\nthe pay periods in the 12 months immediately before or after the\nentry date or the relevant annual review date, as the case may be.\n(3) For the purposes of subregulation (1)(b), and of the definition\napproved allowance in rule 1 of the Rules, where the amount of\nthe allowance paid or payable to a member:\n(a) does not vary from pay period to pay period (except because\nof general increases in salary or arbitration decisions) – the\nmember's contribution salary, as determined at the member's\nentry date or annual review date, is taken to include the\n\nSuperannuation Regulations 1986 3\namount of the allowance paid or payable at that date,\nexpressed as an annual rate or amount; and\n(b) may vary from pay period to pay period (for example, in the\ncase of a shift allowance) – the member's contribution salary,\nas determined at the member's entry date or annual review\ndate, is taken to include the amount paid or due to the\nmember in the 12 months preceding that date.\n(4) For the purposes of subregulation (3)(b), a payment in lieu of a shift\nallowance otherwise likely to have been received by a member\nduring a period of leave is to be regarded as a shift allowance.\n7 Release of amounts to pay tax debts\nFor section 45DA of the Act, definition release authority, the\nfollowing provisions of Commonwealth Acts are prescribed:\n(a) Division 131 of Schedule 1 to the Taxation Administration\nAct 1953 (Cth);\n(b) Division 135 of Schedule 1 to the Taxation Administration\nAct 1953 (Cth).\nNotes for regulation 7\n1 Division 131 relates to release of excess concessional contributions,\nexcess non-concessional contributions, assessments of Division 293 tax\nand first home saver superannuation accounts. See also Division 291 of\nthe Income Tax Assessment Act 1997 (Cth).\n2 Division 135 relates to the release of amounts to pay Division 293 tax. See\nalso Division 293 of the Income Tax Assessment Act 1997 (Cth) and the\nSuperannuation (Sustaining the Superannuation Contribution Concession)\nImposition Act 2013 (Cth).\n8 Time limits for applications for review of decisions\n(1) For section 49C(2)(a)(ii) of the Act, the time within which an\napplication for review of a reviewable decision (the original\ndecision) must be made is:\n(a) if the decision relates to a death benefit – 30 days after the\noriginal decision was made; or\n(b) if the decision relates to a invalidity retirement benefit –\n2 years after the original decision was made; or\n(c) otherwise – 12 months after the original decision was made.\n\nSuperannuation Regulations 1986 4\n(2) For section 49G(2)(a) of the Act, the time within which an\napplication for review of the decision of the Commissioner under\nsection 49E (the decision on review) must be made is:\n(a) if the decision relates to a death benefit – 30 days after the\ndecision on review was made; or\n(b) if the decision relates to a invalidity retirement benefit –\n2 years after the decision on review was made; or\n(c) otherwise – 12 months after the original decision was made.\n(3) The Tribunal may allow a longer period within which an application\nfor review may be made under subregulation (2)(a) or (c).\n(4) However, the Tribunal may do so for subregulation (2)(a) only if\nsatisfied that the Commissioner failed to comply with section 49F of\nthe Act.\n(5) In this regulation:\ninvalidity retirement benefit means a benefit payable under one\nof the following:\n(a) rule 10 of the Rules;\n(b) section 45Q of the Act;\n(c) section 22 of the Legislative Assembly Members' Pensions\nAct 1979;\n(d) clause 6(1)(b) of the instrument establishing the NTSS\nScheme.\n\nSchedule Public authorities\nSuperannuation Regulations 1986 5\nSchedule Public authorities\nregulation 4\n1 Australian Health Practitioner Regulation Agency\nHealth Practitioner Regulation National Law (NT)\n2 Batchelor Institute of Indigenous Tertiary Education\nBatchelor Institute of Indigenous Tertiary Education Act 1999\n3 Charles Darwin University\nCharles Darwin University Act 2003\n4 Menzies School of Health Research\nMenzies School of Health Research Act 1985\n5 Board of the Museum and Art Gallery of the Northern Territory\nMuseum and Art Gallery of the Northern Territory Act 2014\n6 Northern Territory Legal Aid Commission\nLegal Aid Act 1990\n7 Power and Water Corporation\nPower and Water Corporation Act 1987\n8 Power Generation Corporation\nPower Generation Corporation Act 2014\n9 Power Retail Corporation\nPower Retail Corporation Act 2014\n\nENDNOTES\nSuperannuation Regulations 1986 6\nENDNOTES\n1 KEY\nKey to abbreviations\namd = amended od = order\napp = appendix om = omitted\nbl = by-law pt = Part\nch = Chapter r = regulation/rule\ncl = clause rem = remainder\ndiv = Division renum = renumbered\nexp = expires/expired rep = repealed\nf = forms s = section\nGaz = Gazette sch = Schedule\nhdg = heading sdiv = Subdivision\nins = inserted SL = Subordinate Legislation\nlt = long title sub = substituted\nnc = not commenced\n2 LIST OF LEGISLATION\nSuperannuation Regulations (SL No. 36, 1986)\nNotified 1 October 1986\nCommenced 1 October 1986 (r 2, s 2 Superannuation Act 1986 (Act\nNo. 38, 1986) and Gaz S70, 1 October 1986, p 2)\nStatute Law Revision Act 1987 (Act No. 9, 1987)\nAssent date 27 May 1987\nCommenced 27 May 1987\nStatute Law Revision Act 1988 (Act No. 66, 1988)\nAssent date 22 December 1988\nCommenced 22 December 1988\nAmendment of the Superannuation Regulations (SL No. 13, 1989)\nNotified 12 July 1989\nCommenced 12 July 1989\nAmendment of Superannuation Regulations (SL No. 26, 1998)\nNotified 1 July 1998\nCommenced 1 July 1998 (r 1, s 2 Housing Amendment Act 1998 (Act\nNo. 44, 1998) and Gaz S28, 1 July 1998, p 1)\nAmendment of Superannuation Regulations (SL No. 55, 1998)\nNotified 23 December 1998\nCommenced 23 December 1998 (r 1, s 2 Darwin Port Authority\nAmendment Act 1998 (Act No. 80, 1998) and Gaz S37,\n1 September 1999)\nStatute Law Revision Act (No. 2) 2004 (Act No. 54, 2004)\nAssent date 15 September 2004\nCommenced 27 October 2004 (Gaz G43, 27 October 2004, p 3)\n\nENDNOTES\nSuperannuation Regulations 1986 7\nStatute Law Revision Act 2005 (Act No. 44, 2005)\nAssent date 14 December 2005\nCommenced 14 December 2005\nNorthern Territory Tourist Commission Amendment Act 2006 (Act No. 4, 2006)\nAssent date 8 March 2006\nCommenced 12 April 2006 (Gaz G15, 12 April 2006, p 2)\nLaw Reform (Work Health) Amendment Act 2007 (Act No. 30, 2007)\nAssent date 12 December 2007\nCommenced 1 July 2008 (Gaz S29, 25 June 2008)\nSuperannuation Amendment Regulations 2010 (SL No. 6, 2010)\nNotified 26 May 2010\nCommenced 26 May 2010\nSuperannuation Amendment Regulations 2011 (SL No. 9, 2011)\nNotified 13 April 2011\nCommenced 13 April 2011 (r 2, s 2 Superannuation Legislation\nAmendment Act 2010 (Act No. 42, 2010) and Gaz S13,\n14 March 2011) (These Regulations were expressed to\ncommence on 15 March 2011. However, they were not\nnotified in the Gazette until 13 April 2011.)\nWork Health and Safety (National Uniform Legislation) Implementation Act 2011 (Act\nNo. 38, 2011)\nAssent date 14 December 2011\nCommenced 1 January 2012 (Gaz S78, 30 December 2011)\nSuperannuation Amendment Act 2012 (Act No. 15, 2012)\nAssent date 27 April 2012\nCommenced 27 April 2012\nHealth Practitioner (National Uniform Legislation) Implementation Act 2012 (Act No. 17,\n2012)\nAssent date 22 May 2012\nCommenced 1 July 2012 (s 2)\nMuseum and Art Gallery of the Northern Territory Act 2014 (Act No. 6, 2014)\nAssent date 20 March 2014\nCommenced 1 July 2014 (s 2)\nPower and Water Corporation Legislation Amendment Act 2014 (Act No. 13, 2014)\nAssent date 13 May 2014\nCommenced 29 May 2014 (Gaz S29, 29 May 2014, p 2)\nSuperannuation Legislation Amendment and Repeal Act 2014 (Act No. 39, 2014)\nAssent date 13 November 2014\nCommenced pts 1 and 2: 13 November 2014 (s 2); pts 3 and 5: 1 July 2015\n(Gaz G21, 27 May 2015, p 2); pt 4: nc\nSuperannuation Legislation Amendment Act 2019 (Act No. 3, 2019)\nAssent date 27 February 2019\nCommenced pts 1 and 2: 2019 (s 2); pt 3: 12 April 2019 (Gaz S20,\n10 April 2019); pt 4: 8 May 2019 (Gaz S30, 7 May 2019);\npts 5 and 6: 26 June 2019 (Gaz G26, 26 June 2019, p 6)\n\nENDNOTES\nSuperannuation Regulations 1986 8\nSuperannuation Amendment Regulations 2023 (SL No. 6, 2023)\nNotified 6 April 2023\nCommenced 7 April 2023 (r 2)\n3 GENERAL AMENDMENTS\nGeneral amendments of a formal nature (which are not referred to in the table\nof amendments to this reprint) are made by the Interpretation Legislation\nAmendment Act 2018 (Act No. 22, 2018) to: rr 1 and 8 and Sch.\n4 LIST OF AMENDMENTS\nr 3 rep Act No. 39, 2014, s 45\nr 4 amd Act No. 9, 1987, s 3; Act No. 66, 1988, s 8; No. 13, 1989; No. 26, 1998,\nr 2\nsub No. 55, 1998, r 2\namd Act No. 54, 2004, s 8; Act No. 44, 2005, s 35; Act No. 4, 2006, s 23; Act\nNo. 30, 2007, s 59\nsub No. 6, 2010, r 3\nr 5 amd Act No. 39, 2014, s 46; No. 6, 2023, r 4\nr 6 ins No. 9, 2011, r 4\namd Act No. 15, 2012, s 10\nrep Act No. 3, 2019, s 64\nr 7 ins Act No. 39, 2014, s 47\namd No. 6, 2023, r 5\nr 8 ins Act No. 39, 2014, s 81\namd No. 6, 2023, r 6\nsch ins No. 6, 2010 r 4\namd Act No. 38, 2011, s 31; Act No. 17, 2012, s 55; Act No. 13, 2014, s 32;\nAct No. 6, 2014, s 43; Act No. 39, 2014, s 48","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"Based on the available metadata only, there is no evidence of a scope change from the original intent of the 1986 regulations. This appears to be a routine reprint or amendment update (Reprint No: REPS030R1) to existing regulations rather than a fundamental change in purpose. The regulations continue to operate within their established superannuation framework. However, without the substantive text of the 2023 amendments, a definitive scope assessment cannot be made."},"complexity_factors":["Superannuation law is inherently technical, involving financial calculations, eligibility thresholds, and interaction with tax law","These regulations sit beneath a parent Act (Superannuation Act 1986), requiring cross-referencing between multiple documents","The 1986 origin date suggests accumulated layers of amendments over nearly 40 years, increasing interpretive complexity","Government superannuation schemes often have different rules to the general superannuation system, adding a specialist layer","Score is moderated downward because the actual substantive content of the regulations was not provided for analysis — complexity cannot be fully assessed"],"plain_english_summary":"The Superannuation Regulations 1986 (2023 update) are regulations made under the Superannuation Act 1986 and administered by the Department of Treasury and Finance, commencing 7 April 2023. They set the operational rules for managing government employee retirement savings.\n\nThey affect government employees covered by the scheme, employers who manage super obligations, and fund administrators. The summary provided is largely administrative metadata; the substantive regulatory text wasn’t included, so specific practical impacts can’t be determined here."},"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":"The legislation appears to maintain its original scope as machinery regulations supporting the Superannuation Act 1986. While the Schedule of public authorities has been updated over time to reflect new and abolished entities (such as the 2014 restructuring of power utilities and the 2012 national registration scheme for health practitioners), these updates represent administrative maintenance rather than expansion beyond the original purpose of defining scheme membership and operational details."},"complexity_factors":["Multiple cross-references to the Superannuation Act 1986, the Rules (subsidiary rules under the Act), and Commonwealth taxation legislation (Taxation Administration Act 1953, Income Tax Assessment Act 1997)","Nested conditional logic in regulation 5 regarding which allowances are included in contribution salary, with distinctions between automatic inclusion, conditional inclusion, and frequency thresholds (75% rule)","Multiple defined terms used but not defined within these Regulations (e.g., 'contribution salary', 'entry date', 'annual review date', 'Rules', 'NTSS Scheme') – requiring reference to the parent Act","Regulation 8 contains tiered time limits with exceptions and discretionary extensions by the Tribunal, plus a specific condition for death benefit extensions","Regulation 7 incorporates external Commonwealth tax law by reference (Divisions 131 and 135 of Schedule 1 to the Taxation Administration Act 1953), requiring knowledge of federal tax law to understand the full operation"],"plain_english_summary":"These are the **Superannuation Regulations 1986** for the **Northern Territory**. They set out detailed rules for how the NT's public sector superannuation scheme works.\n\n**What this legislation does:**\n\n*   **Lists which organisations count as \"public authorities\"** – This determines which employers and employees are covered by the NT superannuation scheme. The Schedule includes bodies like Charles Darwin University, the Power and Water Corporation, and the Museum and Art Gallery of the NT.\n\n*   **Defines which allowances count as salary for super purposes** – Not every extra payment an employee gets counts towards their super contributions. These regulations spell out exactly which allowances are included:\n    *   **Automatically included:** Skill-based payments, training compensation, NT allowances, and housing allowances.\n    *   **Conditionally included:** Management allowances, hardship payments, on-call allowances, overtime/shift payments, and acting-up allowances – but only if they're paid regularly (at least 75% of pay periods in a year).\n\n*   **Allows early release of super to pay tax debts** – Members can apply to have some of their super released early to pay certain Commonwealth tax debts, specifically excess contributions tax and Division 293 tax (a tax on high-income earners' super contributions).\n\n*   **Sets time limits for challenging super decisions** – If someone disagrees with a decision about their super, they must apply for review within:\n    *   **30 days** for death benefit disputes\n    *   **2 years** for invalidity retirement disputes\n    *   **12 months** for everything else\n\n**Who it affects:**\nNorthern Territory public servants, employees of the listed public authorities, and their employers. It also affects the administrators of the NT superannuation scheme.\n\n**Why it matters:**\nThese rules determine how much super people actually accrue (by defining what counts as salary), protect the integrity of the scheme by limiting which organisations can participate, and provide a pathway for members to resolve disputes or deal with tax debts without severe financial penalty."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The instrument's substantive scope has been modified through amendments: regulation 5 and the Schedule have been amended (see r 5 amd Act No. 39, 2014; No. 6, 2023 r 4; Sch ins No. 6, 2010 r 4 and subsequent amds), regulation 7 (tax-release provisions) was inserted and later amended (r 7 ins Act No. 39, 2014 s 47; amd No. 6, 2023 r 5), and regulation 8 was inserted and amended (r 8 ins Act No. 39, 2014 s 81; amd No. 6, 2023 r 6). These changes broaden and clarify which allowances count, prescribe tax-release mechanisms, and adjust review timeframes."},"complexity_factors":["Detailed conditional rules for allowance inclusion and measurement (reg 5(1)-(3))","75% pay-period test for regularity of allowance payments (reg 5(2))","Different measurement methods for fixed vs. variable allowances, including look‑backs (reg 5(3))","Cross-references to the Rules and the Superannuation Act (definition dependencies)","Interaction with Commonwealth tax law for release authorities (reg 7; Divs 131 & 135 Taxation Administration Act references)","Multiple, benefit-specific time limits and Tribunal discretion for review applications (reg 8(1)-(4))","Schedule listing of public authorities that can change scope when amended","History of amendments and insertions recorded in endnotes increasing interpretive context"],"plain_english_summary":"The Regulations define what counts as a member's contribution salary (so employers and members know what allowances attract superannuation) by listing and measuring approved allowances (reg 5), prescribe which Commonwealth tax-release rules allow super amounts to be paid out to meet tax debts (reg 7), set different time limits for review applications depending on benefit type (reg 8), and list the public authorities covered (reg 4 Schedule). Who pays: members and employers (contribution effects). Decisions and remedies: Commissioner and Tribunal control reviews (reg 8). Compliance: payroll records, timing and eligibility tests are required."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-regulations-1986","history":"/api/acts/superannuation-regulations-1986/history","analysis":"/api/acts/superannuation-regulations-1986/analysis","conflicts":"/api/acts/superannuation-regulations-1986/conflicts","importantCases":"/api/acts/superannuation-regulations-1986/important-cases","documents":"/api/acts/superannuation-regulations-1986/documents"}}