{"id":"qld:sl-2023-0047","name":"Superannuation (State Public Sector) Regulation 2023","slug":"superannuation-state-public-sector-regulation-2023","collection":"regulation","jurisdiction":"qld","status":"in_force","isInForce":true,"actNumber":"47 of 2023","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":173764,"registerId":"qld-sl-2023-0047-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"pt.1","sectionType":"part","heading":"Preliminary","content":"# Preliminary","sortOrder":0},{"sectionNumber":"sec.1","sectionType":"section","heading":"Short title","content":"### sec.1 Short title\n\nThis regulation may be cited as the Superannuation (State Public Sector) Regulation 2023 .","sortOrder":1},{"sectionNumber":"sec.2","sectionType":"section","heading":"Commencement","content":"### sec.2 Commencement\n\nThis regulation commences on 1 July 2023.","sortOrder":2},{"sectionNumber":"sec.3","sectionType":"section","heading":"Definitions","content":"### sec.3 Definitions\n\nThe dictionary in schedule 2 defines particular words used in this regulation.","sortOrder":3},{"sectionNumber":"sec.4","sectionType":"section","heading":"Meaning of salary","content":"### sec.4 Meaning of salary\n\nThe salary of an employee means the total of the following—\nearnings for ordinary hours of work, other than any of the following payments made to an employee on the termination of the employee’s employment—\na payment for unused sick leave;\nan unused annual leave payment, or unused long service leave payment, within the meaning of the Income Tax Assessment Act 1997 (Cwlth) ;\namounts for over-award payments, shift loadings or commissions;\nany payments made when on paid leave, including, for example, parental leave and ancillary leave.\nHowever, if a unit of the State public sector and an employee of the unit make an agreement under section 15 , the salary of the employee, for the purposes of calculating the employer contributions payable by the unit, means the salary agreed on.\nTerms used in subsection (1) (a) and (b) have the same meanings as they have in the Superannuation Guarantee (Administration) Act 1992 (Cwlth) , section 6 (1) , definition ordinary time earnings .\n(sec.4-ssec.1) The salary of an employee means the total of the following— earnings for ordinary hours of work, other than any of the following payments made to an employee on the termination of the employee’s employment— a payment for unused sick leave; an unused annual leave payment, or unused long service leave payment, within the meaning of the Income Tax Assessment Act 1997 (Cwlth) ; amounts for over-award payments, shift loadings or commissions; any payments made when on paid leave, including, for example, parental leave and ancillary leave.\n(sec.4-ssec.2) However, if a unit of the State public sector and an employee of the unit make an agreement under section 15 , the salary of the employee, for the purposes of calculating the employer contributions payable by the unit, means the salary agreed on.\n(sec.4-ssec.3) Terms used in subsection (1) (a) and (b) have the same meanings as they have in the Superannuation Guarantee (Administration) Act 1992 (Cwlth) , section 6 (1) , definition ordinary time earnings .\n- (a) earnings for ordinary hours of work, other than any of the following payments made to an employee on the termination of the employee’s employment— (i) a payment for unused sick leave; (ii) an unused annual leave payment, or unused long service leave payment, within the meaning of the Income Tax Assessment Act 1997 (Cwlth) ;\n- (i) a payment for unused sick leave;\n- (ii) an unused annual leave payment, or unused long service leave payment, within the meaning of the Income Tax Assessment Act 1997 (Cwlth) ;\n- (b) amounts for over-award payments, shift loadings or commissions;\n- (c) any payments made when on paid leave, including, for example, parental leave and ancillary leave.\n- (i) a payment for unused sick leave;\n- (ii) an unused annual leave payment, or unused long service leave payment, within the meaning of the Income Tax Assessment Act 1997 (Cwlth) ;","sortOrder":4},{"sectionNumber":"sec.5","sectionType":"section","heading":"Meaning of superannuable salary","content":"### sec.5 Meaning of superannuable salary\n\nThe superannuable salary of an employee who is not a member of the Legislative Assembly means the total worked out under section 4 (1) , other than the following—\namounts for over-award payments, shift loadings or commissions;\nan amount paid to the employee by way of fee or allowance, unless the Governor in Council decides the amount is to be included for the purposes of this paragraph.\nThe superannuable salary of an employee who is a member of the Legislative Assembly means the total of the following—\nthe salary paid to the employee under the Queensland Independent Remuneration Tribunal Act 2013 , section 41 ;\nany additional salary paid to the employee under the Queensland Independent Remuneration Tribunal Act 2013 , section 42 .\nHowever, if a unit of the State public sector and an employee of the unit make an agreement under section 15 , the superannuable salary of the employee, for the purposes of calculating the employer contributions payable by the unit, means the superannuable salary agreed on.\nTerms used in subsection (1) (a) have the same meanings as they have in the Superannuation Guarantee (Administration) Act 1992 (Cwlth) , section 6 (1) , definition ordinary time earnings .\n(sec.5-ssec.1) The superannuable salary of an employee who is not a member of the Legislative Assembly means the total worked out under section 4 (1) , other than the following— amounts for over-award payments, shift loadings or commissions; an amount paid to the employee by way of fee or allowance, unless the Governor in Council decides the amount is to be included for the purposes of this paragraph.\n(sec.5-ssec.2) The superannuable salary of an employee who is a member of the Legislative Assembly means the total of the following— the salary paid to the employee under the Queensland Independent Remuneration Tribunal Act 2013 , section 41 ; any additional salary paid to the employee under the Queensland Independent Remuneration Tribunal Act 2013 , section 42 .\n(sec.5-ssec.3) However, if a unit of the State public sector and an employee of the unit make an agreement under section 15 , the superannuable salary of the employee, for the purposes of calculating the employer contributions payable by the unit, means the superannuable salary agreed on.\n(sec.5-ssec.4) Terms used in subsection (1) (a) have the same meanings as they have in the Superannuation Guarantee (Administration) Act 1992 (Cwlth) , section 6 (1) , definition ordinary time earnings .\n- (a) amounts for over-award payments, shift loadings or commissions;\n- (b) an amount paid to the employee by way of fee or allowance, unless the Governor in Council decides the amount is to be included for the purposes of this paragraph.\n- (a) the salary paid to the employee under the Queensland Independent Remuneration Tribunal Act 2013 , section 41 ;\n- (b) any additional salary paid to the employee under the Queensland Independent Remuneration Tribunal Act 2013 , section 42 .","sortOrder":5},{"sectionNumber":"pt.2","sectionType":"part","heading":"Compulsory contributions by employers and employees","content":"# Compulsory contributions by employers and employees","sortOrder":6},{"sectionNumber":"pt.2-div.1","sectionType":"division","heading":"Rate and frequency in relation to part 1 employers","content":"## Rate and frequency in relation to part 1 employers","sortOrder":7},{"sectionNumber":"sec.6","sectionType":"section","heading":"Application of division","content":"### sec.6 Application of division\n\nThis division applies in relation to a unit of the State public sector mentioned in the Superannuation (State Public Sector) Notice 2021 , schedule 2 , part 1 , column 1 (a part 1 employer ).","sortOrder":8},{"sectionNumber":"sec.7","sectionType":"section","heading":"Rate and frequency for compulsory contributions— Act , s 23","content":"### sec.7 Rate and frequency for compulsory contributions— Act , s 23\n\nFor section 23 (1) of the Act , the rate and frequency at which a part 1 employer must pay contributions for each of its employees mentioned in schedule 1 , part 1 , column 1 is the rate stated in schedule 1 , part 1 , column 2 at the required frequency for the employee.\nFor section 23 (2) of the Act , the rate and frequency at which a State public sector employee mentioned in schedule 1 , part 1 , column 1 must pay contributions is the rate stated in schedule 1 , part 1 , column 3 at the required frequency for the employee.\n(sec.7-ssec.1) For section 23 (1) of the Act , the rate and frequency at which a part 1 employer must pay contributions for each of its employees mentioned in schedule 1 , part 1 , column 1 is the rate stated in schedule 1 , part 1 , column 2 at the required frequency for the employee.\n(sec.7-ssec.2) For section 23 (2) of the Act , the rate and frequency at which a State public sector employee mentioned in schedule 1 , part 1 , column 1 must pay contributions is the rate stated in schedule 1 , part 1 , column 3 at the required frequency for the employee.","sortOrder":9},{"sectionNumber":"pt.2-div.2","sectionType":"division","heading":"Rate and frequency in relation to part 2 employers","content":"## Rate and frequency in relation to part 2 employers","sortOrder":10},{"sectionNumber":"sec.8","sectionType":"section","heading":"Application of division","content":"### sec.8 Application of division\n\nThis division applies in relation to a unit of the State public sector mentioned in the Superannuation (State Public Sector) Notice 2021 , schedule 2 , part 2 , column 1 (a part 2 employer ).","sortOrder":11},{"sectionNumber":"sec.9","sectionType":"section","heading":"Rate and frequency for compulsory contributions— Act , s 23","content":"### sec.9 Rate and frequency for compulsory contributions— Act , s 23\n\nFor section 23 (1) of the Act , the rate and frequency at which a part 2 employer must pay contributions for each of its employees mentioned in schedule 1 , part 2 , column 1 is the rate stated in schedule 1 , part 2 , column 2 at the required frequency for the employee.\nFor section 23 (2) of the Act , the rate and frequency at which a State public sector employee mentioned in schedule 1 , part 2 , column 1 must pay contributions is the rate stated in schedule 1 , part 2 , column 3 at the required frequency for the employee.\n(sec.9-ssec.1) For section 23 (1) of the Act , the rate and frequency at which a part 2 employer must pay contributions for each of its employees mentioned in schedule 1 , part 2 , column 1 is the rate stated in schedule 1 , part 2 , column 2 at the required frequency for the employee.\n(sec.9-ssec.2) For section 23 (2) of the Act , the rate and frequency at which a State public sector employee mentioned in schedule 1 , part 2 , column 1 must pay contributions is the rate stated in schedule 1 , part 2 , column 3 at the required frequency for the employee.","sortOrder":12},{"sectionNumber":"pt.2-div.3","sectionType":"division","heading":"General provisions for part 1 employers and part 2 employers","content":"## General provisions for part 1 employers and part 2 employers","sortOrder":13},{"sectionNumber":"sec.10","sectionType":"section","heading":"References to salary etc.","content":"### sec.10 References to salary etc.\n\nFor a period for which a compulsory contribution is to be made for an employee, a reference in a relevant provision to the employee’s salary, superannuable salary or ordinary time earnings is a reference to the salary, superannuable salary or ordinary time earnings paid to the employee for the period.\nFor an employee mentioned in schedule 1 , part 1 , item 2—\nthe required frequency for the employee is within 1 week after the end of a pay period in which the salary of the employee is paid to the employee; and\nthe rate at which the employee’s employer must pay a contribution is 12.75% of the employee’s salary for the pay period.\nIn this section—\nrelevant provision means—\nschedule 1 , part 1 or 2 , column 2 or 3; or\nschedule 2 , definition required frequency .\n(sec.10-ssec.1) For a period for which a compulsory contribution is to be made for an employee, a reference in a relevant provision to the employee’s salary, superannuable salary or ordinary time earnings is a reference to the salary, superannuable salary or ordinary time earnings paid to the employee for the period. For an employee mentioned in schedule 1 , part 1 , item 2— the required frequency for the employee is within 1 week after the end of a pay period in which the salary of the employee is paid to the employee; and the rate at which the employee’s employer must pay a contribution is 12.75% of the employee’s salary for the pay period.\n(sec.10-ssec.2) In this section— relevant provision means— schedule 1 , part 1 or 2 , column 2 or 3; or schedule 2 , definition required frequency .\n- (a) the required frequency for the employee is within 1 week after the end of a pay period in which the salary of the employee is paid to the employee; and\n- (b) the rate at which the employee’s employer must pay a contribution is 12.75% of the employee’s salary for the pay period.\n- (a) schedule 1 , part 1 or 2 , column 2 or 3; or\n- (b) schedule 2 , definition required frequency .","sortOrder":14},{"sectionNumber":"sec.11","sectionType":"section","heading":"Nomination of rate for employee contributions","content":"### sec.11 Nomination of rate for employee contributions\n\nIf an item in schedule 1 , part 1 or 2 , column 3 entitles a State public sector employee to nominate a rate, the employee may nominate a rate by giving their employer written notice nominating the rate at which they wish to pay contributions to their chosen fund.\nHowever, an employee mentioned in schedule 1 , part 2 , item 3 who may nominate a rate at which they wish to pay contributions to their chosen fund may only nominate a rate that is 2%, 3%, 4% or 5%.\n(sec.11-ssec.1) If an item in schedule 1 , part 1 or 2 , column 3 entitles a State public sector employee to nominate a rate, the employee may nominate a rate by giving their employer written notice nominating the rate at which they wish to pay contributions to their chosen fund.\n(sec.11-ssec.2) However, an employee mentioned in schedule 1 , part 2 , item 3 who may nominate a rate at which they wish to pay contributions to their chosen fund may only nominate a rate that is 2%, 3%, 4% or 5%.","sortOrder":15},{"sectionNumber":"sec.12","sectionType":"section","heading":"Employee contributions not required if rate is 0%","content":"### sec.12 Employee contributions not required if rate is 0%\n\nA reference in schedule 1 , part 1 or 2 , column 3 to the contribution rate for an employee being 0% means that no employee contribution is required under section 23 (2) of the Act .","sortOrder":16},{"sectionNumber":"sec.13","sectionType":"section","heading":"Employer contributions while employee is on workers’ compensation","content":"### sec.13 Employer contributions while employee is on workers’ compensation\n\nThis section applies—\nin relation to an employee of a unit of the State public sector—\nwho is a core government employee; or\nwhose chosen fund is the scheme; and\nif the employee is receiving compensation under the Workers’ Compensation and Rehabilitation Act 2003 instead of remuneration paid by the unit.\nWhile the employee is receiving the compensation, the unit must pay contributions under section 23 (1) of the Act as if the employee were engaged in the employee’s normal work.\n(sec.13-ssec.1) This section applies— in relation to an employee of a unit of the State public sector— who is a core government employee; or whose chosen fund is the scheme; and if the employee is receiving compensation under the Workers’ Compensation and Rehabilitation Act 2003 instead of remuneration paid by the unit.\n(sec.13-ssec.2) While the employee is receiving the compensation, the unit must pay contributions under section 23 (1) of the Act as if the employee were engaged in the employee’s normal work.\n- (a) in relation to an employee of a unit of the State public sector— (i) who is a core government employee; or (ii) whose chosen fund is the scheme; and\n- (i) who is a core government employee; or\n- (ii) whose chosen fund is the scheme; and\n- (b) if the employee is receiving compensation under the Workers’ Compensation and Rehabilitation Act 2003 instead of remuneration paid by the unit.\n- (i) who is a core government employee; or\n- (ii) whose chosen fund is the scheme; and","sortOrder":17},{"sectionNumber":"sec.13A","sectionType":"section","heading":"Application of subdivision","content":"### sec.13A Application of subdivision\n\nThis subdivision applies in relation to an employee of the following units of the State public sector (each a relevant unit )—\neach unit mentioned in the Superannuation (State Public Sector) Notice 2021 , schedule 2 , part 1 , other than the following—\nthe Legislative Assembly;\nPort of Brisbane Pty Ltd ACN 143 384 749;\nthe Royal Brisbane and Women’s Hospital Foundation;\nthe Supreme Court Library Committee;\neach of the following units—\nCleanCo Queensland Limited ACN 628 008 159;\nthe Electoral Commission of Queensland;\nQIC Limited ACN 130 539 123;\nQIC Private Capital Pty Ltd ACN 076 279 528;\nStanwell Corporation Limited ACN 078 848 674;\nThe Queensland Music Festival Pty Ltd ACN 084 526 876.\ns 13A ins 2025 SL No. 28 s 9 (retro)\n- (a) each unit mentioned in the Superannuation (State Public Sector) Notice 2021 , schedule 2 , part 1 , other than the following— (i) the Legislative Assembly; (ii) Port of Brisbane Pty Ltd ACN 143 384 749; (iii) the Royal Brisbane and Women’s Hospital Foundation; (iv) the Supreme Court Library Committee;\n- (i) the Legislative Assembly;\n- (ii) Port of Brisbane Pty Ltd ACN 143 384 749;\n- (iii) the Royal Brisbane and Women’s Hospital Foundation;\n- (iv) the Supreme Court Library Committee;\n- (b) each of the following units— (i) CleanCo Queensland Limited ACN 628 008 159; (ii) the Electoral Commission of Queensland; (iii) QIC Limited ACN 130 539 123; (iv) QIC Private Capital Pty Ltd ACN 076 279 528; (v) Stanwell Corporation Limited ACN 078 848 674; (vi) The Queensland Music Festival Pty Ltd ACN 084 526 876.\n- (i) CleanCo Queensland Limited ACN 628 008 159;\n- (ii) the Electoral Commission of Queensland;\n- (iii) QIC Limited ACN 130 539 123;\n- (iv) QIC Private Capital Pty Ltd ACN 076 279 528;\n- (v) Stanwell Corporation Limited ACN 078 848 674;\n- (vi) The Queensland Music Festival Pty Ltd ACN 084 526 876.\n- (i) the Legislative Assembly;\n- (ii) Port of Brisbane Pty Ltd ACN 143 384 749;\n- (iii) the Royal Brisbane and Women’s Hospital Foundation;\n- (iv) the Supreme Court Library Committee;\n- (i) CleanCo Queensland Limited ACN 628 008 159;\n- (ii) the Electoral Commission of Queensland;\n- (iii) QIC Limited ACN 130 539 123;\n- (iv) QIC Private Capital Pty Ltd ACN 076 279 528;\n- (v) Stanwell Corporation Limited ACN 078 848 674;\n- (vi) The Queensland Music Festival Pty Ltd ACN 084 526 876.","sortOrder":18},{"sectionNumber":"sec.13B","sectionType":"section","heading":"Employer contributions for non-full pay period during relevant parental leave period","content":"### sec.13B Employer contributions for non-full pay period during relevant parental leave period\n\nThis section applies if an employee of a relevant unit takes eligible parental leave.\nFor each non-full pay period during the employee’s relevant parental leave period, a relevant public sector unit must pay contributions for the employee under section 23 (1) of the Act —\nif the terms of the employee’s employment include an entitlement to parental leave on full pay—as if the employee were taking parental leave on full pay; or\notherwise—as if the employee were taking long service leave on full pay.\nSubsection (4) applies if the employee is an employee mentioned in schedule 1 , part 2 , item 3.\nFor section 9 (1) , the rate of contributions payable under subsection (2) is the charge percentage of the employee’s salary.\nIn this section—\neligible parental leave means—\nlong parental leave under the Industrial Relations Act 2016 ; or\nunpaid parental leave under the Fair Work Act 2009 (Cwlth) .\nfull pay means payment in full for the time an employee is absent from work.\nnon-full pay period means any period during an employee’s relevant parental leave period that is—\nparental leave taken other than on full pay; or\nanother leave entitlement taken concurrently with eligible parental leave, other than leave on full pay.\nSee the Industrial Relations Act 2016 , section 79 and Fair Work Act 2009 , section 79 for an employee’s entitlement to paid leave while on unpaid parental leave.\nrelevant parental leave period , for an employee of a relevant unit, means a period of not more than the first 52 weeks of the employee’s eligible parental leave.\ns 13B ins 2025 SL No. 28 s 9 (retro)\n(sec.13B-ssec.1) This section applies if an employee of a relevant unit takes eligible parental leave.\n(sec.13B-ssec.2) For each non-full pay period during the employee’s relevant parental leave period, a relevant public sector unit must pay contributions for the employee under section 23 (1) of the Act — if the terms of the employee’s employment include an entitlement to parental leave on full pay—as if the employee were taking parental leave on full pay; or otherwise—as if the employee were taking long service leave on full pay.\n(sec.13B-ssec.3) Subsection (4) applies if the employee is an employee mentioned in schedule 1 , part 2 , item 3.\n(sec.13B-ssec.4) For section 9 (1) , the rate of contributions payable under subsection (2) is the charge percentage of the employee’s salary.\n(sec.13B-ssec.5) In this section— eligible parental leave means— long parental leave under the Industrial Relations Act 2016 ; or unpaid parental leave under the Fair Work Act 2009 (Cwlth) . full pay means payment in full for the time an employee is absent from work. non-full pay period means any period during an employee’s relevant parental leave period that is— parental leave taken other than on full pay; or another leave entitlement taken concurrently with eligible parental leave, other than leave on full pay. See the Industrial Relations Act 2016 , section 79 and Fair Work Act 2009 , section 79 for an employee’s entitlement to paid leave while on unpaid parental leave. relevant parental leave period , for an employee of a relevant unit, means a period of not more than the first 52 weeks of the employee’s eligible parental leave.\n- (a) if the terms of the employee’s employment include an entitlement to parental leave on full pay—as if the employee were taking parental leave on full pay; or\n- (b) otherwise—as if the employee were taking long service leave on full pay.\n- (a) long parental leave under the Industrial Relations Act 2016 ; or\n- (b) unpaid parental leave under the Fair Work Act 2009 (Cwlth) .\n- (a) parental leave taken other than on full pay; or\n- (b) another leave entitlement taken concurrently with eligible parental leave, other than leave on full pay.","sortOrder":19},{"sectionNumber":"sec.13C","sectionType":"section","heading":"Frequency for employer contributions relating to non-full pay period during relevant parental leave period","content":"### sec.13C Frequency for employer contributions relating to non-full pay period during relevant parental leave period\n\nThis section applies if the employee is a core government employee or the employee’s chosen fund is the scheme.\nFor sections 7 (1) and 9 (1) , the required frequency for the payment of contributions by a relevant unit under section 13B is taken to be within 1 month after the end of a pay period in which the salary, superannuable salary or ordinary time earnings of the employee would have been paid to the employee if the employee were on parental leave on full pay or long service leave on full pay as mentioned in section 13B (2) .\ns 13C ins 2025 SL No. 28 s 9 (retro)\n(sec.13C-ssec.1) This section applies if the employee is a core government employee or the employee’s chosen fund is the scheme.\n(sec.13C-ssec.2) For sections 7 (1) and 9 (1) , the required frequency for the payment of contributions by a relevant unit under section 13B is taken to be within 1 month after the end of a pay period in which the salary, superannuable salary or ordinary time earnings of the employee would have been paid to the employee if the employee were on parental leave on full pay or long service leave on full pay as mentioned in section 13B (2) .","sortOrder":20},{"sectionNumber":"pt.2-div.4","sectionType":"division","heading":"Agreement on salary or superannuable salary for purposes of employer contributions","content":"## Agreement on salary or superannuable salary for purposes of employer contributions","sortOrder":21},{"sectionNumber":"sec.14","sectionType":"section","heading":"Application of division","content":"### sec.14 Application of division\n\nThis division applies if the total of employer contributions payable for a financial year by a unit of the State public sector to the chosen fund of an employee of the unit would, but for section 15 , be more than the concessional contributions cap.","sortOrder":22},{"sectionNumber":"sec.15","sectionType":"section","heading":"Agreement on salary or superannuable salary for purposes of employer contributions","content":"### sec.15 Agreement on salary or superannuable salary for purposes of employer contributions\n\nA unit of the State public sector and an employee of the unit may agree on a salary or superannuable salary for the employee, for the purposes of calculating the employer contributions payable by the unit, that would result in the total of employer contributions payable by the unit for the financial year being equal to the concessional contributions cap.\nThe agreement must—\nbe in writing; and\napply for a particular financial year.\n(sec.15-ssec.1) A unit of the State public sector and an employee of the unit may agree on a salary or superannuable salary for the employee, for the purposes of calculating the employer contributions payable by the unit, that would result in the total of employer contributions payable by the unit for the financial year being equal to the concessional contributions cap.\n(sec.15-ssec.2) The agreement must— be in writing; and apply for a particular financial year.\n- (a) be in writing; and\n- (b) apply for a particular financial year.","sortOrder":23},{"sectionNumber":"sec.16","sectionType":"section","heading":"Employer contribution rate for particular employees if agreement made","content":"### sec.16 Employer contribution rate for particular employees if agreement made\n\nThis section applies if a unit of the State public sector and an employee mentioned in schedule 1 , part 2 , item 3 make an agreement under section 15 .\nDespite section 9 (1) , the rate at which the unit must pay contributions is the rate stated in paragraph (b) of column 2 of the item.\n(sec.16-ssec.1) This section applies if a unit of the State public sector and an employee mentioned in schedule 1 , part 2 , item 3 make an agreement under section 15 .\n(sec.16-ssec.2) Despite section 9 (1) , the rate at which the unit must pay contributions is the rate stated in paragraph (b) of column 2 of the item.","sortOrder":24},{"sectionNumber":"pt.2-div.5","sectionType":"division","heading":"Agreement on employer contribution rate","content":"## Agreement on employer contribution rate","sortOrder":25},{"sectionNumber":"sec.17","sectionType":"section","heading":"Application of division","content":"### sec.17 Application of division\n\nThis division applies if an employee of a part 1 employer has a total remuneration package with the employer.\nHowever, this division does not apply if an employee of a part 1 employer and the employer make an agreement under section 15 .\nIn this section—\ntotal remuneration package means an arrangement under which an employee receives a salary package, expressed as a fixed amount, that includes the employee’s salary and the cost of all other benefits paid to the employee, including superannuation.\n(sec.17-ssec.1) This division applies if an employee of a part 1 employer has a total remuneration package with the employer.\n(sec.17-ssec.2) However, this division does not apply if an employee of a part 1 employer and the employer make an agreement under section 15 .\n(sec.17-ssec.3) In this section— total remuneration package means an arrangement under which an employee receives a salary package, expressed as a fixed amount, that includes the employee’s salary and the cost of all other benefits paid to the employee, including superannuation.","sortOrder":26},{"sectionNumber":"sec.18","sectionType":"section","heading":"Agreement on employer contribution rate","content":"### sec.18 Agreement on employer contribution rate\n\nA part 1 employer and an employee of the employer may agree that the rate at which the employer must pay contributions for the employee is a rate that is not less than the charge percentage of the employee’s salary.\nThe agreement must be in writing.\nDespite section 7 (1) , if an agreement is made under subsection (1) , the rate at which the employer must pay contributions for the employee is the rate agreed on.\n(sec.18-ssec.1) A part 1 employer and an employee of the employer may agree that the rate at which the employer must pay contributions for the employee is a rate that is not less than the charge percentage of the employee’s salary.\n(sec.18-ssec.2) The agreement must be in writing.\n(sec.18-ssec.3) Despite section 7 (1) , if an agreement is made under subsection (1) , the rate at which the employer must pay contributions for the employee is the rate agreed on.","sortOrder":27},{"sectionNumber":"pt.3","sectionType":"part","heading":"Contributions by units","content":"# Contributions by units","sortOrder":28},{"sectionNumber":"sec.19","sectionType":"section","heading":"Payment of particular amounts to be made to trustee— Act , s 29","content":"### sec.19 Payment of particular amounts to be made to trustee— Act , s 29\n\nFor section 29 (6) (a) of the Act , payment of an amount must be made to the trustee if the amount is an amount decided by the Treasurer to be paid by a unit of the State public sector to an accumulation account of a member of the scheme in the government defined benefit category.","sortOrder":29},{"sectionNumber":"pt.4","sectionType":"part","heading":"Repeal and transitional provisions","content":"# Repeal and transitional provisions","sortOrder":30},{"sectionNumber":"pt.4-div.1","sectionType":"division","heading":"Repeal","content":"## Repeal","sortOrder":31},{"sectionNumber":"sec.20","sectionType":"section","heading":"Repeal","content":"### sec.20 Repeal\n\nThe Superannuation (State Public Sector) Regulation 2022 , SL No. 183 is repealed.","sortOrder":32},{"sectionNumber":"pt.4-div.2","sectionType":"division","heading":"Transitional provisions","content":"## Transitional provisions","sortOrder":33},{"sectionNumber":"sec.21","sectionType":"section","heading":"Amounts decided by Governor in Council before commencement","content":"### sec.21 Amounts decided by Governor in Council before commencement\n\nThis section applies if—\nimmediately before the commencement, an amount paid to an employee by way of fee or allowance was included for determining the salary of an employee for the purposes of calculating the compulsory contributions for the employee; and\nthe amount had been decided to be included for those purposes by the Governor in Council.\nOn the commencement, the amount is taken to have been decided by the Governor in Council to be included for the purposes of section 5(1)(b).\nIn this section—\nsalary has the meaning given by section 68 of the 1990 deed, definition salary , paragraph (d), as in force immediately before the repeal of the 1990 regulation.\n(sec.21-ssec.1) This section applies if— immediately before the commencement, an amount paid to an employee by way of fee or allowance was included for determining the salary of an employee for the purposes of calculating the compulsory contributions for the employee; and the amount had been decided to be included for those purposes by the Governor in Council.\n(sec.21-ssec.2) On the commencement, the amount is taken to have been decided by the Governor in Council to be included for the purposes of section 5(1)(b).\n(sec.21-ssec.3) In this section— salary has the meaning given by section 68 of the 1990 deed, definition salary , paragraph (d), as in force immediately before the repeal of the 1990 regulation.\n- (a) immediately before the commencement, an amount paid to an employee by way of fee or allowance was included for determining the salary of an employee for the purposes of calculating the compulsory contributions for the employee; and\n- (b) the amount had been decided to be included for those purposes by the Governor in Council.","sortOrder":34},{"sectionNumber":"sec.22","sectionType":"section","heading":"Continuation of monthly frequency of particular compulsory contributions before commencement","content":"### sec.22 Continuation of monthly frequency of particular compulsory contributions before commencement\n\nThis section applies if—\nan employee of a unit of the State public sector is a core government employee or the employee’s chosen fund is the scheme; and\nimmediately before the commencement, the frequency at which the unit and employee were required to pay compulsory contributions under section 23 of the Act was within 1 week after the end of a month in which earnings of the employee were paid to the employee.\nDespite schedule 2, definition required frequency , paragraph (a), the required frequency for the employee, for the purposes of sections 7(1) and (2) and 9(1) and (2) is within 1 week after the end of a month in which the salary, superannuable salary or ordinary time earnings of the employee is paid to the employee.\nThis section stops applying on 1 July 2026.\n(sec.22-ssec.1) This section applies if— an employee of a unit of the State public sector is a core government employee or the employee’s chosen fund is the scheme; and immediately before the commencement, the frequency at which the unit and employee were required to pay compulsory contributions under section 23 of the Act was within 1 week after the end of a month in which earnings of the employee were paid to the employee.\n(sec.22-ssec.2) Despite schedule 2, definition required frequency , paragraph (a), the required frequency for the employee, for the purposes of sections 7(1) and (2) and 9(1) and (2) is within 1 week after the end of a month in which the salary, superannuable salary or ordinary time earnings of the employee is paid to the employee.\n(sec.22-ssec.3) This section stops applying on 1 July 2026.\n- (a) an employee of a unit of the State public sector is a core government employee or the employee’s chosen fund is the scheme; and\n- (b) immediately before the commencement, the frequency at which the unit and employee were required to pay compulsory contributions under section 23 of the Act was within 1 week after the end of a month in which earnings of the employee were paid to the employee.","sortOrder":35},{"sectionNumber":"sec.23","sectionType":"section","heading":"Employee-nominated contribution rates in effect immediately before commencement","content":"### sec.23 Employee-nominated contribution rates in effect immediately before commencement\n\nA contribution rate for an employee nominated by the employee that was in effect immediately before the commencement continues to be the nominated rate for the employee until the employee nominates another rate.","sortOrder":36},{"sectionNumber":"sch.1-pt.1","sectionType":"part","heading":"Compulsory contributions in relation to part 1 employers","content":"# Compulsory contributions in relation to part 1 employers","sortOrder":37},{"sectionNumber":"sch.1-pt.2","sectionType":"part","heading":"Compulsory contributions in relation to part 2 employers","content":"# Compulsory contributions in relation to part 2 employers","sortOrder":38}],"analysis":{"summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The original regulation was primarily focused on setting contribution rates and frequencies for Queensland public sector employers and employees. The 2025 retrospective amendments (sections 13A–13C) meaningfully expanded the scope to include explicit protections ensuring employer super contributions continue during parental leave for up to 52 weeks, which goes beyond the original administrative/rate-setting purpose of the regulation."},"complexity_factors":["Multiple cross-references to external legislation (federal Income Tax Assessment Act, Superannuation Guarantee (Administration) Act, Fair Work Act, Industrial Relations Act 2016, Workers' Compensation and Rehabilitation Act 2003, Queensland Independent Remuneration Tribunal Act 2013)","Two-tier employer classification system (Part 1 and Part 2 employers) requiring separate rules for each category","Rates and schedules are contained in separate schedule documents not fully reproduced in the main body, requiring readers to cross-reference","Distinction between 'salary', 'superannuable salary', and 'ordinary time earnings' creates layered definitions","Parental leave provisions (ss. 13A–13C) inserted retrospectively in 2025 add complexity to an already layered framework","Concessional contributions cap mechanism involves interaction with federal tax law","Transitional provisions preserve prior-law arrangements for a limited period (until 2026), creating a temporary parallel regime","Specific carve-outs for named entities (e.g. Port of Brisbane, Royal Brisbane and Women's Hospital Foundation) require entity-by-entity analysis","Special rules for Members of the Legislative Assembly differ from general employee rules"],"plain_english_summary":"## What is this law?\n\nThis is a Queensland government regulation that sets out the rules for superannuation (retirement savings) contributions for **Queensland State public sector employees** — people who work for Queensland government departments, agencies, and certain government-owned companies.\n\nIt came into effect on **1 July 2023** and replaces the previous 2022 version of the same regulation.\n\n---\n\n## Who does it affect?\n\n- **Queensland public sector employees** (e.g. public servants, teachers, health workers employed by the State)\n- **Queensland government employers** (departments, agencies, and listed government-owned corporations)\n- **Members of Queensland's Legislative Assembly** (politicians) — who have a separate salary definition for super purposes\n- **Employees on workers' compensation or parental leave**\n\n---\n\n## What does it actually do?\n\n### 1. Defines what counts as 'salary' for super purposes\nNot everything you're paid counts toward super calculations. This law specifies that **regular wages and certain extra payments** (like shift loadings and commissions) count, but **termination payouts** for unused sick leave or annual leave do **not**.\n\n### 2. Sets contribution rates and payment schedules\nIt tells both employers and employees **how much** they must contribute to super and **how often** those payments must be made. The rates depend on which 'category' the employer falls into (Part 1 or Part 2 employers, as listed in a separate government notice).\n\n**Key rate example:** Many employees have their employer paying **12.75%** of their salary into super.\n\n### 3. Lets employees choose their own contribution rate\nSome employees can nominate (choose) how much of their own pay they contribute to super. For certain Part 2 employees, the choices are limited to **2%, 3%, 4%, or 5%**.\n\n### 4. Protects super during workers' compensation\nIf you're injured at work and receiving workers' compensation payments instead of your normal pay, your employer must **keep paying super** as if you were still working normally.\n\n### 5. Protects super during parental leave (from 2025 amendments)\nFor most listed government employers, if you take **parental leave** (either long parental leave or unpaid parental leave), your employer must keep paying super contributions for the **first 52 weeks** of that leave — even if you're not receiving full pay during that time.\n\n### 6. Caps super to avoid tax penalties\nIf employer contributions would exceed the **concessional contributions cap** (the annual tax-free limit on super contributions, currently $30,000), employers and employees can agree in writing to reduce the salary used for calculating contributions, keeping you within the limit and avoiding extra tax.\n\n### 7. Allows flexible arrangements for 'total remuneration package' workers\nIf your pay is set as an all-inclusive package (salary + super + benefits bundled together), you and your Part 1 employer can agree on a super rate — as long as it's at least the minimum required by federal law.\n\n---\n\n## Why does it matter to you?\n\n- If you're a **Queensland public sector worker**, this regulation directly controls how much super your employer pays you and when.\n- If you go on **parental leave or workers' comp**, it ensures you don't miss out on super during those periods.\n- If you're a **high earner**, it provides a mechanism to avoid accidentally triggering extra tax by exceeding the annual super contribution cap.\n- It **preserves** any super contribution rates you had previously nominated — you don't need to re-nominate."},"issue_detection":{"absurdities":[{"type":"self_contradicting","section":"sec.4(1)","severity":"medium","reasoning":"Section 4(1)(c) expressly includes payments made during paid leave (including parental leave) in the salary definition. Yet section 13B requires contributions to be paid 'as if' the employee were on full pay during non-full pay periods of parental leave. If parental leave payments are already salary by definition, there is no need to deem a different salary base — unless the drafters recognised that partial parental leave pay is not 'full pay', creating an internal inconsistency about what 'salary' during leave actually captures for contribution purposes.","confidence":0.65,"description":"The definition of 'salary' includes 'any payments made when on paid leave' as a positive component of salary, but the exclusions in (a) only carve out termination payments. This means parental leave and ancillary leave payments (listed in (c)) are included in salary, yet sec.13B treats non-full pay periods during parental leave as periods where contributions must be calculated 'as if' on full pay — implying the actual salary during those periods is insufficient. This creates a tension where parental leave payments are definitionally part of salary but operationally treated as inadequate for contribution purposes."},{"type":"other","section":"sec.13B(2)","severity":"medium","reasoning":"Section 13A defines the term 'relevant unit' for the subdivision. Section 13B(1) correctly uses 'relevant unit'. However, section 13B(2) switches to 'relevant public sector unit', which is not defined anywhere in the regulation. This creates an ambiguity about which entity actually bears the contribution obligation — the defined 'relevant unit' or some undefined 'relevant public sector unit'.","confidence":0.82,"description":"Section 13B(2) requires a 'relevant public sector unit' to pay contributions during non-full pay periods, but the defined term in sec.13A is 'relevant unit', not 'relevant public sector unit'. The section uses an undefined term."},{"type":"other","section":"sec.13B(5) — definition of 'non-full pay period'","severity":"low","reasoning":"The carve-out for concurrent leave 'on full pay' from the non-full pay period definition, combined with the note about entitlements to paid leave while on unpaid parental leave, creates edge cases where neither sec.13B(2) nor the standard contribution rules clearly apply. The definitional interaction is under-specified.","confidence":0.6,"description":"The definition of 'non-full pay period' includes 'another leave entitlement taken concurrently with eligible parental leave, other than leave on full pay'. However, the section only applies where an employee takes 'eligible parental leave', which is defined as either 'long parental leave' or 'unpaid parental leave'. If the employee is on unpaid parental leave and concurrently takes paid sick leave at full pay, that concurrent period would be excluded from the definition of non-full pay period — meaning the employer would have no obligation to top up contributions for that sub-period. This interplay with the note referencing IR Act s.79 and FW Act s.79 creates compliance complexity that may result in periods falling into neither 'full pay' nor 'non-full pay' categories."},{"type":"retroactive_impossibility","section":"sec.13A (note: 's 13A ins 2025 SL No. 28 s 9 (retro)')","severity":"high","reasoning":"Retrospective imposition of a mandatory payment obligation (employer superannuation contributions) for historical pay periods is a form of retroactive impossibility. Employers cannot travel back in time to make payments within the required frequency period (sec.13C: within 1 month after the end of a pay period) for pay periods that occurred before the amending instrument was made in 2025. This creates a situation where technical non-compliance is unavoidable for the period between 1 July 2023 and the 2025 amendment.","confidence":0.85,"description":"Sections 13A, 13B and 13C were inserted by a 2025 amendment with retrospective effect ('retro') into a regulation that commenced on 1 July 2023. This means employers of 'relevant units' are retroactively obligated to pay superannuation contributions for non-full pay parental leave periods stretching back potentially to July 2023 — an obligation that did not exist at the time of the relevant pay periods. Employers had no way to comply with an obligation that did not yet exist in law."},{"type":"circular_definition","section":"sec.14 and sec.15","severity":"medium","reasoning":"The standard 'but for' drafting technique is used to attempt to break the circularity, but it remains logically problematic. The calculation of whether contributions exceed the cap requires knowing the salary base, which may have been altered by the very agreement that sec.14 is trying to condition. The provision presupposes the counterfactual (contributions without the agreement) as the trigger, but the counterfactual salary is itself the subject of negotiation under sec.15.","confidence":0.7,"description":"Section 14 triggers the division (and hence the ability to make a salary-cap agreement under sec.15) only if employer contributions 'would, but for section 15, be more than the concessional contributions cap'. This is circular: the application of the division depends on whether sec.15 would apply, and sec.15 only operates if the division applies per sec.14. The 'but for' construction attempts to resolve this but creates a definitional loop — you need sec.15 to determine if sec.14 is engaged, but you need sec.14 to be engaged before sec.15 operates."},{"type":"other","section":"sec.17(2)","severity":"low","reasoning":"The legislative policy reason for making these mechanisms mutually exclusive is not apparent on the face of the regulation. In theory, an employer could need both — a reduced salary base (sec.15) and a varied contribution rate (sec.18) — but can only access one. This is not strictly a logical flaw but represents a potentially intended but unexplained constraint.","confidence":0.5,"description":"Division 5 (agreement on employer contribution rate) explicitly does not apply if an agreement under sec.15 (salary cap agreement) is already in place. However, both divisions address situations where standard contribution rates produce an anomalous or undesirable outcome. An employer with a total remuneration package employee who also exceeds the concessional contributions cap is forced into the sec.15 mechanism exclusively, even though the sec.18 mechanism may be more appropriate for their circumstances. The mutual exclusivity is not explained and may produce gaps in coverage."},{"type":"other","section":"sec.10(1) and sec.10 (unnumbered paragraph referencing schedule 1, part 1, item 2)","severity":"low","reasoning":"The legislative drafting conflates two distinct rules within a single provision without clear demarcation. If the item 2 frequency and rate rule is part of subsection (1), it modifies the general reference rule in an unclear way. If it is intended to be a separate subsection, the numbering is missing. This is a structural drafting flaw rather than a pure logical flaw.","confidence":0.6,"description":"Section 10 contains what appears to be two separate subsection (1) provisions. The formatting shows a general rule in subsection (1) about references to salary meaning salary 'paid for the period', and then immediately a specific rule for employees in schedule 1, part 1, item 2 that appears to form part of the same subsection but operates as a distinct rule. The structure is ambiguous about whether the item 2 rule is a standalone provision or a sub-paragraph of subsection (1), creating interpretive uncertainty."}],"contradictions":[{"severity":"low","section_a":"sec.4(1)(b)","section_b":"sec.5(1)(a)","confidence":0.55,"description":"Section 4(1)(b) includes 'amounts for over-award payments, shift loadings or commissions' as a positive component of 'salary'. Section 5(1)(a) then defines 'superannuable salary' as the total worked out under sec.4(1) but expressly excluding 'amounts for over-award payments, shift loadings or commissions'. The same amounts are simultaneously included in salary (sec.4) and excluded from superannuable salary (sec.5). This is internally consistent as a policy choice, but sec.5(4) states that terms used in sec.5(1)(a) have the same meanings as in the Commonwealth Act — yet sec.4(3) makes the same reference for sec.4(1)(a) and (b). This means both sections import the same Commonwealth definitions for the same terms but produce different outcomes, raising a question about whether the exclusion in sec.5(1)(a) is redundant or whether there is a gap where sec.4(3) does not flow through to sec.5."},{"severity":"low","section_a":"sec.13B(2)(a)","section_b":"sec.13B(5) — definition of 'non-full pay period'","confidence":0.6,"description":"Section 13B(2)(a) requires the employer to pay contributions 'as if the employee were taking parental leave on full pay' where the employee's terms of employment include an entitlement to parental leave on full pay. However, this subsection only applies during a 'non-full pay period' — which by definition is a period where the employee is NOT on full pay. The provision thus requires an employer to calculate contributions based on a full-pay scenario that, by the definitional trigger for the provision's application, is not occurring. While this is the evident legislative intent (to top up), the juxtaposition of the condition (non-full pay period) and the deemed calculation basis (as if full pay) creates an internal semantic tension."},{"severity":"medium","section_a":"sec.13C(2)","section_b":"sec.13B(2)","confidence":0.72,"description":"Section 13C(2) sets the required frequency for contributions under sec.13B as within 1 month after the end of the relevant pay period. However, sec.13C(1) limits the application of sec.13C to employees who are core government employees or whose chosen fund is the scheme. For other employees of relevant units covered by sec.13B who do not meet sec.13C(1), there is no specified payment frequency for the sec.13B obligation — the standard frequency provisions (schedule 2 definition of 'required frequency') do not expressly accommodate the deemed salary basis in sec.13B, leaving a gap in the payment timing obligation for non-scheme, non-core-government employees of relevant units."},{"severity":"medium","section_a":"sec.7(1) and sec.9(1)","section_b":"sec.13B(4)","confidence":0.75,"description":"Section 13B(4) provides that for employees in schedule 1, part 2, item 3, the rate of contributions under sec.13B(2) is 'the charge percentage of the employee's salary' for purposes of sec.9(1). However, sec.9(1) ordinarily directs the reader to the rate in schedule 1, part 2, column 2. For item 3 employees, sec.16 further modifies the rate where a sec.15 agreement exists. The interaction between sec.13B(4), sec.9(1), sec.16 and the schedule creates a layered rate-determination mechanism where it is unclear which rate prevails when both a sec.15 agreement exists and the employee is in a non-full pay parental leave period — sec.13B(4) says 'charge percentage', sec.16 says the rate in column 2(b) applies 'despite sec.9(1)', but sec.13B(4) itself operates 'for sec.9(1)'. This creates an unresolved priority conflict."},{"severity":"medium","section_a":"sec.22(2)","section_b":"sec.22(3)","confidence":0.68,"description":"Section 22 provides a transitional arrangement preserving the prior monthly contribution frequency for certain employees until 1 July 2026. However, sections 13B and 13C (inserted retrospectively in 2025) introduce a new frequency rule (within 1 month after the pay period end) for parental leave contributions. For an employee who falls within both sec.22 (monthly frequency transitional) and sec.13C (parental leave frequency), it is unclear which frequency provision prevails. Section 13C operates '[f]or sections 7(1) and 9(1)' and sec.22(2) operates '[d]espite schedule 2, definition required frequency' — both modify the standard frequency but neither expressly addresses their interaction with each other."}]},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation appears consistent with its original purpose of governing superannuation contributions for Queensland public sector employees. The 2025 amendments regarding parental leave contributions (sections 13A-13C) expand operational detail but remain within the core purpose of regulating employer contributions during employment absences."},"complexity_factors":["Multiple cross-references to external legislation including the Superannuation Guarantee (Administration) Act 1992, Income Tax Assessment Act 1997, Workers' Compensation and Rehabilitation Act 2003, and Queensland Independent Remuneration Tribunal Act 2013","Bifurcated structure with different rules for 'Part 1 employers' and 'Part 2 employers' requiring reference to a separate Notice (Superannuation (State Public Sector) Notice 2021)","Nested conditional logic in salary definitions (section 4) with multiple layers of inclusions and exclusions","Retroactive amendments (sections 13A-13C marked as inserted in 2025 with retrospective effect)","Complex defined terms including 'superannuable salary', 'required frequency', 'total remuneration package', and 'concessional contributions cap' that require external tax knowledge","Multiple exception categories for parental leave contributions depending on whether leave is paid, unpaid, or concurrent with other leave","Transitional provisions preserving pre-existing arrangements and grandfathered contribution frequencies until 2026"],"plain_english_summary":"This regulation sets the rules for superannuation (retirement savings) contributions for Queensland State public sector employees and their employers.\n\n**What it does:**\n- **Defines how 'salary' is calculated** for superannuation purposes, including what counts (ordinary earnings, shift loadings, commissions) and what doesn't (unused sick leave, certain termination payments, parental leave payments).\n- **Sets contribution rates** for different types of employers (Part 1 and Part 2 employers) and different categories of employees, with rates specified in schedules.\n- **Allows salary sacrifice agreements** where employers and employees can agree on a lower salary figure for super calculations to avoid exceeding tax caps.\n- **Protects super during parental leave** by requiring employers to keep paying contributions for up to 52 weeks of parental leave, even when the employee is on unpaid or partial pay.\n- **Maintains contributions during workers' compensation** for certain employees, treating them as if they were still working normally.\n- **Provides transitional rules** to smooth the switch from the old 2022 regulation to this new one.\n\n**Who it affects:**\n- Queensland Government employees (core government employees)\n- Employees of Queensland Government-owned corporations and statutory bodies (like QIC, Stanwell Corporation, CleanCo)\n- Members of the Queensland Legislative Assembly (MPs), who have special salary rules\n- Public sector employers who must calculate and pay compulsory contributions\n\n**Why it matters:**\nSuperannuation is compulsory in Australia, and this regulation ensures Queensland public servants get the right amount paid into their retirement funds, at the right time, and under fair conditions—especially during life events like having a baby or getting injured at work. It also prevents employees from accidentally exceeding contribution caps that trigger extra tax."},"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-state-public-sector-regulation-2023","history":"/api/acts/superannuation-state-public-sector-regulation-2023/history","analysis":"/api/acts/superannuation-state-public-sector-regulation-2023/analysis","conflicts":"/api/acts/superannuation-state-public-sector-regulation-2023/conflicts","importantCases":"/api/acts/superannuation-state-public-sector-regulation-2023/important-cases","documents":"/api/acts/superannuation-state-public-sector-regulation-2023/documents"}}