Coal Industry Superannuation Regulations 1990 (Western Australia)

The Coal Industry Superannuation Regulations 1990 (WA) set the operational rules for the Coal Industry Superannuation Fund created under the Coal Industry Superannuation Act 1989. They define who is a member and the classes of membership (category A, B, C, D) (reg 9A), fix the formula for the defined benefit accrual and the benchmark amount that underpins benefit calculations (regs 3(1), 7), require and prescribe member and employer contribution mechanics (regs 14, 15), create and govern accumulation accounts (regs 27A, 27B), and set rules for entitlement, retention, conversion and payment of benefits (regs 17-22AB, 22AC). The Regulations also govern employer admission and exit mechanics (regs 33-35), election and appointment procedures for the Board (regs 40-41A and Schedule 3), insurance arrangements and medical requirements (regs 5, 47), splitting on marital breakdown consistent with Commonwealth SIS Regulations (reg 42), transfers from and to other funds (regs 43-44), and constraints on how the regulations themselves may be amended (reg 53).

Mechanically, the Regulations do these principal things:

Define the monetary unit that drives benefits: the benchmark amount and how it is indexed (reg 7). The benchmark amount was fixed at $31,452 until 1 July 1999, then indexed thereafter by AWOTE increases or a lesser actuary-recommended amount, and optionally adjusted quarterly if the Board so determines (reg 7(1)-(3)).
Prescribe the defined benefit accrual basis: the accrued benefit equals the benchmark amount multiplied by 13% of category A membership service before 1 July 1988 plus 12% of service on or after that date (reg 3(1) definition of accrued benefit).
Establish contribution obligations: category A members pay 3% of the benchmark amount (reg 14(1)); employers must contribute an amount recommended by the actuary, constrained to not be less than 7% nor more than 10% of the benchmark amount per category A member in service, subject to actuarial review and agreement processes (reg 15(1), (5)-(6)).

CrestWestern Australia

Coal Industry Superannuation Act 1989

Coal Industry Superannuation Regulations 1990

Western Australia

Coal Industry Superannuation Regulations 1990

Contents

Part 1 — Preliminary

Citation 1
Commencement 1

Part 2 — Interpretative provisions

Terms used in these regulations 2
Membership 3

4A. Service 4

Total permanent disablement 4
Partial permanent disablement 5
Benchmark amount 5

Part 3 — Membership of the Fund

9A. Categories of membership 7

Contributors under former Act 7
Mine workers 7

11A. Officers of the Board 8

11AA. Partners 9

11B. Cessation of membership 9

Notification by the Board to new members 9
Board’s discretion 10

Part 4 — Contributions to the Fund

Contributions by members 11
Contributions by employers 12
Contribution splitting 13

16A. Acceptance of Commonwealth payments 13

Part 5 — Benefits

Division 1 — Entitlement to benefits

Retirement benefits — category A 15
Death benefits — category A 15
Total and permanent disablement benefit — category A 16
Partial and permanent disablement benefit — category A 17
Leaving service benefit — category A 17

21B. Benefits for category B or category C members 18

21C. Benefits while in service 19

21D. Benefits for category D members 20

Retaining benefits 20

22AA. Conversion of retained defined benefits to accumulation benefits 21

22AB. Payment of retained benefits 22

22AC. Account based pension 23

22A. Preservation 24

22B. Reduction if surcharge paid 24

Division 2 — Payment of benefits

Term used in this Division 24
Payment of benefits in respect of deceased members 25
Nomination of dependants to receive benefits 26
Time and mode of payment of benefits 26
Proofs 27

Part 5A — Accumulation accounts

27A. Accumulation accounts 28

27B. Earnings and losses 29

Part 6 — Employers

Admission of other employers 31
Release of employers 31
Dissolution of employer 32

Part 7 — Pensions

Rate of pensions and additional payments 34
Suspension of pension 34

Part 8 — Elections and appointments

Election of members 35
Appointment of members 35

41A. Vacancies 35

Part 9 — Miscellaneous

Splitting of entitlements on dissolution of marriage 36
Transfers from other funds 37
Transfers to other funds 37
Temporary cessation of employment and leave without pay 39
Application of regulations to members employed part‑time 39
Requirements for insurance 41
Notices 42
General meetings of members 42
Information 43
Amendments to these regulations 43

Schedule 3

General meetings of members of the Fund

Notice of meeting 45
Quorum 45
Chairman 45
Board members may attend 45
Annual general meeting 45
Special general meeting 46
Mode of voting on motions 46
Voting rights 46
Minutes 47
Procedure 47

Notes

Compilation table 48

Defined terms

Western Australia

Coal Industry Superannuation Act 1989

Coal Industry Superannuation Regulations 1990

Part 1 — Preliminary

1. Citation

These regulations may be cited as the Coal Industry Superannuation Regulations 1990 1.

2. Commencement

These regulations shall come into operation on the day on which the Act comes into operation 1.

Part 2 — Interpretative provisions

3. Terms used in these regulations

(1) In these regulations, unless the contrary intention appears —

accrued benefit, in relation to a member, means the amount equal to the benchmark amount multiplied by —

(a) 13% of the period of the member’s category A membership while in service prior to 1 July 1988; plus

(b) 12% of the period of the member’s category A membership while in service on or after 1 July 1988;

accumulation account means the account kept for a member under regulation 27A;

benchmark amount has the meaning given in regulation 7;

category A member means a person who is a member of category A under regulation 9A;

category B member means a person who is a member of category B under regulation 9A;

category C member means a person who is a member of category C under regulation 9A;

category D member means a person who is a member of category D under regulation 9A;

dependant has the meaning given in the SIS Act section 10(1);

discount factor means the discount factor determined from time to time by the Board on the advice of the actuary;

former Act means the Coal Mine Workers (Pensions) Act 1943;

member means a person who has become a member under regulation 10, 11, 11A, 11AA or 42(2)(a) and who has not ceased to be a member under regulation 11B;

member’s multiple, in relation to a member who has retained a benefit, means the multiple recorded under regulation 22(3) in respect of the member;

partner means a spouse as defined in the SIS Act section 10(1);

previous fund means the Coal Mine Workers’ Pensions Fund established under the former Act;

salary day means —

(a) in relation to an employer, the day on which salary becomes payable by the employer to members who are in service with the employer; and

(b) in relation to a member, the day on which the member’s salary becomes payable;

SIS Regulations means the Superannuation Industry (Supervision) Regulations 1994 of the Commonwealth;

splittable contribution has the same meaning as it has in Division 6.7 of the SIS Regulations.

(2) Regulations 4 to 9 shall have effect for the purposes of the application and interpretation of these regulations.

[Regulation 3 amended: Gazette 14 May 1996 p. 2025‑6; 8 Sep 1998 p. 4908; 30 Apr 2002 p. 2185‑6; 23 May 2003 p. 1823; 11 Jul 2006 p. 2535‑6; 21 Aug 2009 p. 3266.]

4. Membership

(1) A reference to the membership of a member is a reference to the most recent uninterrupted period during which the member has been in service and has —

(a) consecutively paid contributions under the former Act and been a member of the Fund; or

(b) been a member of the Fund,

expressed in years and parts thereof and calculated to 2 decimal places.

(2) If a person who has ceased to be in service but who is still a member returns to service, the Board may include any part of the period during which the person was previously in service in the person’s membership on such terms and conditions as the Board determines.

[Regulation 4 amended: Gazette 9 Aug 1991 p. 4180; 31 Dec 1992 p. 6368; 14 May 1996 p. 2026.]

4A. Service

In these regulations —

(a) a person is in service if the person is a mine worker or an officer of the Board; and

(b) a person is in service with an employer if the person is —

(i) in the case of an officer of the Board, in service while an officer of the Board; and

(ii) in the case of a mine worker, in service while employed by, working on the mine of, or otherwise associated with, that employer.

[Regulation 4A inserted: Gazette 14 May 1996 p. 2026; amended: Gazette 23 May 2003 p. 1823.]

5. Total permanent disablement

A member who is 60 years of age or younger shall be regarded as totally and permanently disabled —

(a) in the event that the Board has under section 13 of the Act effected a group life insurance or assurance policy that contains provision for payments of benefits in respect of total and permanent disablement and that policy is in force for the time being in respect of the member if the member is totally and permanently disabled within the meaning of and for the purposes of that policy;

(b) in the event that the Board has under section 13 of the Act effected a group life insurance or assurance policy that contains provision for payment of benefits in respect of total and permanent disablement and that policy is not in force for the time being in respect of the member by reason only of the refusal of insurance by the insurer with which that policy has been effected, if in the opinion of the Board, after consideration of material evidence satisfactory to it, the member is totally and permanently disabled within the terms of the definition of total and permanent disablement contained in that policy; or

(c) in any other event if the Board is satisfied, after considering any medical or other evidence that it considers to be relevant, that the member is, and until attaining 60 years of age will continue to be, physically or mentally incapable of engaging in, or working for reward in, any occupation or work for which, in the opinion of the Board, the member is suited to undertake by education, training or experience or for which the member would be suited as a result of retraining.

[Regulation 5 amended: Gazette 14 May 1996 p. 2026‑7.]

6. Partial permanent disablement

A member shall be regarded as partially and permanently disabled if the member —

(a) is 60 years of age or younger;

(b) is not totally and permanently disabled; and

(c) in the opinion of the Board, after consideration of material evidence satisfactory to it, is physically or mentally incapable of engaging in, or working for reward in, any occupation or work for the employer for which he or she is reasonably qualified by education, training or experience.

[Regulation 6 inserted: Gazette 14 May 1996 p. 2027.]

7. Benchmark amount

(1) Subject to subregulations (2) and (3), in these regulations —

benchmark amount means —

(a) until 1 July 1999, $31 452; and

(b) on and after that date, the benchmark amount on the previous 30 June increased by —

(i) either —

(A) an amount equal to the increase (if any) in the index of Average Weekly Ordinary Time Earning for full-time adults published by the Australian Statistician for the year ending on the previous 31 March; or

(B) such lesser amount as is determined by the Board on the recommendation of the actuary;

and

(ii) any additional amount agreed between the Board and all employers.

(2) The Board may, on the recommendation of the actuary, determine that benchmark amount is to be increased quarterly on 1 January, 1 April, 1 July and 1 October each year instead of annually on 1 July.

(3) If the Board makes a determination under subregulation (2), the increase to be effected under subregulation (1)(a)(i) is to be equal to the increase (if any) in the index of Average Weekly Ordinary Time Earning for full-time adults published by the Australian Statistician for the quarter ending on the previous 31 September, 31 December, 31 March or 31 June respectively.

[Regulation 7 inserted: Gazette 14 May 1996 p. 2027; amended: Gazette 8 Sep 1998 p. 4908‑9.]

[8. Deleted: Gazette 14 May 1996 p. 2027.]

[9. Deleted: Gazette 21 Aug 2009 p. 3266.]

Part 3 — Membership of the Fund

9A. Categories of membership

The members of the Fund are divided into 4 categories as follows —

(a) category A — people who became members under regulation 10 or 11 but not regulation 11(1)(a); and

(b) category B — people who became members under regulation 11A; and

(d) category D — people who became members under regulation 11AA or 42(2)(a).

[Regulation 9A inserted: Gazette 23 May 2003 p. 1824; amended: Gazette 11 Jul 2006 p. 2536.]

10. Contributors under former Act

A mine worker who paid contributions to the previous fund immediately before the commencement of the Act shall, by virtue of this regulation, become a category A member of the Fund on that commencement.

[Regulation 10 amended: Gazette 14 May 1996 p. 2028.]

11. Mine workers

(1) Where a person who is not already a member of the Fund becomes a mine worker that person shall, by virtue of this regulation, become —

(a) if the Board is of the opinion that the person is unlikely to remain in service as a mine worker for more than 6 months, a category C member; or

(b) otherwise, a category A member,

when he or she becomes a mine worker.

(2) If a category C member is still in service as a mine worker 6 months after becoming a category C member, he or she becomes a category A member from the day after the expiry of those 6 months.

(3) However if, on the expiry of those 6 months, the Board is of the opinion that the member is unlikely to remain in service as a mine worker for more than a further 3 months, the Board may allow the person to remain a category C member for a further period of up to 3 months.

(4) If, on the expiry of any such further period, the person is still in service as a mine worker, he or she becomes a category A member from the day after the expiry of that further period.

(5) If the Board is of the opinion that the terms of a category C member’s employment, appointment, election or contract have changed so that he or she is likely to remain in service as a mine worker for more than 6 months (or any longer period allowed under subregulation (3)), the person becomes a category A member from the day on which that change occurred.

(6) A mine worker who is on active service as a member of the Defence Forces of the Commonwealth is deemed to continue to be in service as a mine worker during that period.

[Regulation 11 inserted: Gazette 23 May 2003 p. 1824-5.]

11A. Officers of the Board

(1) An officer of the Board may apply to become a category B member at any time by giving written notice to the Board.

(2) If the Board accepts an officer’s application, the officer becomes a category B member on the officer’s next salary day.

[Regulation 11A inserted: Gazette 14 May 1996 p. 2028.]

11AA. Partners

(1) A member who is a mine worker or an officer of the Board may apply for the member’s partner to become a category D member by giving written notice to the Board.

(2) If the Board accepts the application, the partner becomes a category D member when the application is accepted.

[Regulation 11AA inserted: Gazette 11 Jul 2006 p. 2536; amended: Gazette 20 Feb 2007 p. 506.]

11B. Cessation of membership

A member ceases to be a member if —

(a) both —

(i) the member has ceased to be in service; and

(ii) all benefits which are or may be payable to or in respect of the member, have been paid or transferred from the Fund;

(b) the member receives a benefit under regulation 21C(1) or (2); or

(c) in the case of a category D member, the whole of the balance in the member’s accumulation account has been paid or transferred from the Fund.

[Regulation 11B inserted: Gazette 14 May 1996 p. 2028‑9; amended: Gazette 11 Jul 2006 p. 2536.]

12. Notification by the Board to new members

The Board shall give written notice to each person who becomes a member informing that person of his or her rights, and the rights of that person’s dependants and legal personal representatives in respect of benefits from the Fund together with any other information which the SIS Act 2 requires the Board to give to new members.

[Regulation 12 amended: Gazette 14 May 1996 p. 2029.]

13. Board’s discretion

(1) The Board may, when it considers there are special circumstances —

(a) deem a person to be eligible to be a member in the category specified by the Board; or

(b) deem a member, a dependant of a member, a former member or the personal representative of a member or former member to be eligible for payment of a benefit to which that person is not otherwise entitled under this Act,

and that person shall be entitled to be a member and receive benefits as a member or to receive a benefit, as deemed by the Board.

(2) Any cost to the Fund arising from any exercise of the Board’s discretion under subregulation (1) must be assessed by an actuary and reported in the next annual report of the Board.

[Regulation 13 amended: Gazette 14 May 1996 p. 2029.]

Part 4 — Contributions to the Fund

14. Contributions by members

(1) Each category A member in service shall contribute to the Fund each year an amount equal to 3% of the benchmark amount.

(1a) A member shall pay the contributions payable under subregulation (1) in instalments as at each salary day.

(1b) A category A member may contribute to the Fund any further amount agreed between the member and the Board.

(1c) A category B, C or D member may contribute to the Fund any amount agreed between the member and the Board.

(1d) A member whose partner is also a member may contribute to the Fund for the partner any amount agreed between the member and the Board.

(2) The contributions payable by a member under subregulation (1) shall be —

(a) deducted from the member’s salary by the employer when each payment of salary is made; and

(b) paid to the Fund on his behalf within 3 working days of deduction.

[(3) deleted]

(4) A person who is deemed to be a mine worker under regulation 11(6) is liable to make contributions to the Fund but no employer contributions are payable in respect of such a person.

[Regulation 14 amended: Gazette 9 Aug 1991 p. 4180‑1; 14 May 1996 p. 2029; 8 Sep 1998 p. 4909; 23 May 2003 p. 1825; 11 Jul 2006 p. 2536‑7.]

15. Contributions by employers

(1) Subject to subregulation (6), each employer shall contribute to the Fund in respect of each category A member in service with that employer the amount or at the rate recommended by the actuary under subregulation (5), or such other amount or rate as is agreed between the Board, the actuary and the employers.

(2) An employer shall pay the contributions payable under subregulation (1) in instalments as at each salary day.

(3) Each employer shall contribute to the Fund in respect of each category B member and each category C member in service with that employer the amount (if any) agreed between the employer and the member.

(4) An employer may contribute such further amount in respect of a member as is agreed between the employer and the member.

(5) In each report on an actuarial review conducted under section 23(1) of the Act, the actuary shall advise the Board of the amounts or rates of contributions required from each employer in order to ensure the stability of the Fund and secure the rights of members.

(6) The amount or rate of contributions to be made by an employer under subregulation (1) shall not be —

(a) less than 7%; nor

(b) more than 10%,

of the benchmark amount multiplied by the number of category A members in service with that employer.

(7) If the rate of contributions recommended by the actuary under subregulation (5) is greater than the maximum rate permitted by subregulation (6) —

(a) the Board shall obtain from the actuary a report as to the extent (if any) to which benefits should be reduced having regard to the level of employer contributions and the capacity of the Fund to pay benefits; and

(b) these regulations may be amended to reduce benefits in accordance with that report.

(8) Regulation 53(1), (2) and (3) does not apply to an amendment made under subregulation (7)(b).

[Regulation 15 inserted: Gazette 14 May 1996 p. 2029‑30; amended: Gazette 8 Sep 1998 p. 4909; 23 May 2003 p. 1825.]

16. Contribution splitting

(1) A member for whom splittable contributions have been made to the Fund may apply to the Board to transfer some or all of those contributions for the benefit of the member’s partner in accordance with Division 6.7 of the SIS Regulations.

(2) The member may apply to transfer those contributions —

(a) if the member’s partner is also a member of the Fund, to the partner’s accumulation account; or

(b) if the member’s partner is a member of another superannuation fund that is able to accept the transfer, to that other fund.

(3) The Board may accept an application under subregulation (1) if it is satisfied that the application complies with Division 6.7 of the SIS Regulations.

(4) On acceptance of an application under subregulation (1) the Board is to transfer the contributions as requested.

[Regulation 16 inserted: Gazette 11 Jul 2006 p. 2537.]

16A. Acceptance of Commonwealth payments

The Board may accept from the Commonwealth Commissioner of Taxation payment of any of the following in respect of a member —

(a) a shortfall component under the Superannuation Guarantee (Administration) Act 1992 of the Commonwealth;

(b) an amount equal to the balance of the member’s account in the Superannuation Holding Accounts Reserve under the Small Superannuation Accounts Act 1995 of the Commonwealth;

(c) a Government co‑contribution under the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 of the Commonwealth.

[Regulation 16A inserted: Gazette 11 Jul 2006 p. 2537.]

Part 5 — Benefits

Division 1 — Entitlement to benefits

17. Retirement benefits — category A

(1) A category A member who leaves service with an employer between 55 and 65 years of age (inclusive) is entitled to a benefit equal to —

(a) the member’s accrued benefit; and

(b) the balance of the member’s accumulation account.

(2) A category A member who leaves service with an employer for any reason (other than death) after reaching 65 years of age is entitled to a benefit equal to the amount that would have been payable to the member if the member had —

(a) left service with that employer on the day the member turned 65;

(b) become entitled to a benefit under subregulation (1) on that day; and

(c) retained the whole of that benefit in the Fund under regulation 22 (without making an election under regulation 22AA(1)) until the day the member actually left service with that employer.

[Regulation 17 inserted: Gazette 14 May 1996 p. 2030; amended: Gazette 30 Apr 2002 p. 2186.]

18. Death benefits — category A

(1) If a category A member who is under 60 years of age dies in service, the Board shall pay a benefit equal to —

(a) the member’s accrued benefit calculated as if —

(i) the member had remained in service until reaching 60 years of age; and

(ii) the benchmark amount had remained the same as it was on the date of death;

and

(b) the balance of the member’s accumulation account.

(1a) If a category A member who is between 60 and 65 years of age (inclusive) dies in service, the Board shall pay a benefit equal to the benefit that would have been payable to the member if the member had left service on the date of death and become entitled to a benefit under regulation 17(1).

(2) If a category A member who is over 65 years of age dies in service, the Board shall pay a benefit equal to the benefit that would have been payable to the member if the member had —

(a) left service on the day the member turned 65;

(b) become entitled to a benefit under regulation 17(1) on that day; and

(c) retained the whole of that benefit in the Fund under regulation 22 (without making an election under regulation 22AA(1)) until the date of death.

[Regulation 18 inserted: Gazette 14 May 1996 p. 2030‑1; amended: Gazette 8 Sep 1998 p. 4909‑10; 30 Apr 2002 p. 2186.]

19. Total and permanent disablement benefit — category A

(1) A category A member who is under 60 years of age and who leaves service with an employer because of total and permanent disablement is entitled to a benefit equal to —

(a) the member’s accrued benefit calculated as if —

(i) the member had remained in service with that employer until reaching 60 years of age; and

(ii) the benchmark amount had remained the same as it was on the date of disablement;

and

(b) the balance of the member’s accumulation account.

(1a) A category A member who is over 60 years of age and who leaves service with an employer because of total and permanent disablement is entitled to a benefit equal to the benefit to which the member would have been entitled if the member had left service on the date of disablement and become entitled to a benefit under regulation 17(1) or (2) (as applicable).

(2) In this regulation and regulation 20 —

date of disablement means the last day in respect of which the member received remuneration from that employer prior to becoming entitled to the benefit.

[Regulation 19 inserted: Gazette 14 May 1996 p. 2031; amended: Gazette 8 Sep 1998 p. 4910.]

20. Partial and permanent disablement benefit — category A

A category A member who leaves service with an employer because of partial and permanent disablement is entitled to a benefit equal to —

(a) the member’s accrued benefit calculated as at the date of disablement; and

(b) the balance of the member’s accumulation account.

[Regulation 20 inserted: Gazette 14 May 1996 p. 2031.]

21. Leaving service benefit — category A

(1) Subject to subsection (2), a category A member who leaves service with an employer in circumstances other than those described in regulations 17 to 20 is entitled to a benefit equal to the balance of the member’s accumulation account plus —

(a) if the member retains the whole of the defined benefit component of the benefit in the Fund — the member’s accrued benefit; or

(b) otherwise — an amount equal to the member’s accrued benefit multiplied by the discount factor.

(2) A category A member who leaves service by reason of ceasing to be a mine worker but who remains in employment with the same employer —

(a) is not entitled to a benefit under subregulation (1) at the time of leaving service; and

(b) is entitled to a benefit when the member ceases to be in employment with that employer equal to the amount that would have been payable to the member if the member had —

(i) become entitled to a benefit under subregulation (1) on the day the member ceased to be a mine worker; and

(ii) retained the whole of that benefit in the Fund under regulation 22 (without making an election under regulation 22AA(1)) until the day the member actually left service with that employer.

[Regulation 21 inserted: Gazette 14 May 1996 p. 2031‑2; amended: Gazette 30 Apr 2002 p. 2186‑7; 23 May 2003 p. 1825.]

[21A. Deleted: Gazette 30 Apr 2002 p. 2187.]

21B. Benefits for category B or category C members

(1) A category B member or category C member who leaves service with an employer for any reason (other than death) is entitled to a benefit equal to the balance in the member’s accumulation account.

(2) If a category B member or category C member dies in service the Board is to pay a benefit equal to the balance in the member’s accumulation account.

[Regulation 21B inserted: Gazette 14 May 1996 p. 2032; amended: Gazette 23 May 2003 p. 1825.]

21C. Benefits while in service

(1) If a member —

(a) is in service; and

(b) reaches the age at which the SIS Act 2 requires the Board to pay the member’s benefit,

the Board must pay to the member a benefit equal to the benefit that the member would have been entitled to had the member left service on the date the member reached that age.

(2) A member who —

(a) is in service;

(b) is 65 years of age or older; and

is entitled to a benefit equal to the benefit that the member would have been entitled to had the member left service on the date of the request.

(3) A member who —

(a) is in service;

(b) is under 65 years of age; and

is entitled to a benefit of up to the amount which the Board is permitted by the SIS Act 2 to pay to the member.

(4) If a benefit paid under subregulation (3) includes a defined benefit component, the benefit payable to or in respect of the member when the member leaves service is to be adjusted accordingly.

[Regulation 21C inserted: Gazette 14 May 1996 p. 2032‑3.]

21D. Benefits for category D members

(1) A category D member is entitled to a benefit equal to the balance in the member’s accumulation account if the member —

(a) satisfies a condition of release under the SIS Act 2, other than death; or

(b) gives notice to the Board that he or she wishes to withdraw from the Fund.

(2) If a category D member dies while still a member, the Board is to pay a benefit equal to the balance in the member’s accumulation account.

(3) A category D member who is not yet entitled to a benefit under subregulation (1) and requests payment, is entitled to a benefit of up to the amount which the Board is permitted by the SIS Act 2 to pay to the member.

[Regulation 21D inserted: Gazette 11 Jul 2006 p. 2538.]

22. Retaining benefits

(1) A member who is entitled to payment of a benefit may, prior to the benefit being paid, request the Board to retain all or part of it in the Fund.

(2) If a member requests the retention of all or part of the accumulation component of a benefit, the Board is to retain in the member’s accumulation account the portion of that component that the member has elected to retain.

(3) If a member requests the retention of all of the defined benefit component of a benefit, the Board is to make a record of the multiple of the benchmark amount used to calculate the defined benefit component of the benefit.

(4) If a member requests the retention of part only of —

(a) the defined benefit component of a benefit; or

(b) the amount calculated in accordance with regulation 21(1)(b),

(as the case may be) the Board is to credit to the member’s accumulation account, and retain in that account, an amount equal to the portion of that component or amount that the member has elected to retain.

[Regulation 22 inserted: Gazette 30 Apr 2002 p. 2187; amended: Gazette 23 May 2003 p. 1825.]

22AA. Conversion of retained defined benefits to accumulation benefits

(1) A member who has retained all of the defined benefit component of a benefit under regulation 22(3) may elect to convert that component to an accumulation benefit.

(2) If a member makes an election under subregulation (1) the Board is to credit to the member’s accumulation account an amount equal to the multiple of —

(a) the member’s multiple;

(b) the benchmark amount as at the date of the conversion; and

(i) became entitled to the benefit under regulation 21(1)(a); and

(ii) is under 55 years of age on the date of the conversion,

the discount factor.

(3) When an amount has been credited to the member’s accumulation account under subregulation (2), the member’s multiple is reduced to zero.

[Regulation 22AA inserted: Gazette 30 Apr 2002 p. 2187‑8.]

22AB. Payment of retained benefits

(1) The Board must pay all or part of a retained benefit to a member, or transfer it under regulation 44 —

(a) subject to regulation 22A, when requested to do so by the member; or

(b) when required under the SIS Act 2 to do so.

(1a) However a member who has retained a defined benefit component of a benefit under regulation 22(3) cannot request the payment or transfer of part only of that component unless the member first converts it to an accumulation benefit under regulation 22AA.

(2) When the whole of a retained benefit is to be paid or transferred under subregulation (1) the amount to be so paid or transferred is —

(a) the balance in the member’s accumulation account; and

(b) if the retained benefit includes a defined benefit component, an amount equal to the multiple of —

(i) the member’s multiple;

(ii) the benchmark amount as at the date of payment or transfer; and

(iii) if the member —

(A) became entitled to the benefit under regulation 21(1)(a); and

(B) is under 55 years of age on the day on which the benefit is paid or transferred,

the discount factor.

(2a) When part only of a retained benefit is to be paid or transferred under subregulation (1) the amount to be so paid or transferred is the amount requested by the member.

(3) If a member who has retained a benefit dies before the benefit is paid or transferred, the Board is to pay, in accordance with regulation 24 —

(a) the balance in the member’s accumulation account; and

(b) if the retained benefit includes a defined benefit component, an amount equal to the multiple of —

(i) the member’s multiple; and

(ii) the benchmark amount as at the date of payment.

[Regulation 22AB inserted: Gazette 30 Apr 2002 p. 2188‑9; amended: Gazette 23 May 2003 p. 1825-6.]

22AC. Account based pension

(1) The Board may agree with a member who —

(a) has retained a benefit under regulation 22(2) or (4); or

(b) having retained a benefit under regulation 22(3), has converted it to an accumulation benefit under regulation 22AA,

to pay all or part of that benefit to the member as an account based pension on such terms and conditions as are agreed between the member and the Board.

(2) The terms and conditions on which it is agreed that an account based pension is to be paid must be consistent with the SIS Act 2.

(3) If the Board agrees to pay all or part of a member’s retained benefit as an account based pension, the Board is to transfer the amount agreed to be paid as an account based pension from the member’s accumulation account to an account kept by the Board for the member from which the pension will be paid.

(4) If a member to whom an account based pension is being paid dies while there is still an amount in the account kept for the member under subregulation (3), the Board is to pay that amount in accordance with regulation 24 or as otherwise agreed under subregulation (1).

(5) In this regulation —

account based pension means a benefit that is taken to be a pension for the purposes of the SIS Act 2 under regulation 1.06(4) or (8) of the Superannuation Industry (Supervision) Regulations 1994 of the Commonwealth.

[Regulation 22AC inserted: Gazette 23 May 2003 p. 1826-7; amended: Gazette 21 Jun 2005 p. 2677-8.]

22A. Preservation

If required to do so by the SIS Act 2 the Board must preserve all or part of any benefit otherwise payable from the Fund in a manner consistent with the SIS Act 2.

[Regulation 22A inserted: Gazette 14 May 1996 p. 2033.]

22B. Reduction if surcharge paid

If any amount paid by the Board under the Superannuation Contributions Tax Imposition Act 1997 of the Commonwealth in relation to a member has not been deducted from the member’s accumulation account, the Board may reduce a benefit payable to or in respect of the member by that amount plus interest at a rate determined by the Board on the advice of the Actuary.

[Regulation 22B inserted: Gazette 8 Sep 1998 p. 4910.]

Division 2 — Payment of benefits

23. Term used in this Division

In this Division, unless the contrary intention appears, benefit means a benefit payable under these regulations.

[Regulation 23 amended: Gazette 21 Aug 2009 p. 3266.]

24. Payment of benefits in respect of deceased members

(1) Benefits payable in respect of a member upon or after the member’s death shall be paid from the Fund by the Board —

(a) to or for the benefit of the dependants of the member; or

(b) to the legal personal representative of the member.

(2) Any payment of a benefit under subregulation (1) may at the discretion of the Board be made or paid —

(a) to either the dependants of the member or his legal personal representative or both;

(b) to any one or more of the dependants of the member to the exclusion of the others of them; and

(c) in such shares or proportions as the Board thinks fit and without the Board being under any obligation to ensure equality between the persons to whom payment is made.

(3) Before exercising its discretion under subregulation (2) the Board shall consider —

(a) the will (if available) of the member;

(b) any nomination that the member may have made under regulation 25; and

(4) Where under this regulation any sum is payable to or for the benefit of a minor —

(a) the Board may pay that sum (without being responsible to see to its application) —

(i) to the parent or guardian of the minor or to any other person who appears to have the custody or control of the minor or with whom the minor resides; or

(ii) to a trustee corporation to be held in trust under such terms and conditions as determined by the Board for the benefit of the minor until the minor ceases to be a minor;

and

(b) the receipt of that parent or guardian, or that other person, or the trustee corporation for any sum so paid shall be a good discharge to the Board for that sum.

(5) In subregulation (4) trustee corporation means the Public Trustee in and of a State or any company authorised by an Act of a State to administer the estates of deceased persons and other trust estates.

25. Nomination of dependants to receive benefits

The Board shall when a person becomes a member, and thereafter at such intervals as the Board thinks fit, invite the member to nominate —

(a) the dependants to whom the member wishes benefits that may be payable upon or after his death to be paid; and

(b) the proportions in which the member wishes the benefits to be paid.

26. Time and mode of payment of benefits

(1) Notwithstanding anything contained in these regulations the Board may —

(a) make an interim payment in respect of any benefit;

(b) postpone the payment of the whole or part of any benefit for any period not exceeding 6 months after the happening of the event upon which the benefit became payable;

[(c) deleted]

(d) make payment of any benefit itself or cause or arrange for such payment to be made for or on its behalf.

(2) Where the payment of any amount is postponed under subregulation (1) interest at such rates as are determined from time to time by the Board shall be added to the amount so postponed from the date on which the benefit entitlement arose to a date, not more than 28 days before payment, determined by the Board.

(3) Where, after a benefit has been paid to a member under a regulation, it is established that the member was eligible for a benefit under another regulation, the Board may pay to or in respect of that member the benefit payable under the latter regulation but any amount previously paid to the member shall be deducted from the benefit payable under the latter regulation.

(4) Where a person who is or may be entitled to any benefit is, in the opinion of the Board, unable by reason of mental incapacity to manage his or her own affairs, the Board may pay that benefit —

(a) to a person appointed under the Mental Health Act 1996 to be the manager of the estate of the first‑mentioned person, or, if there is no such manager, to any other person, for or on behalf of the first‑mentioned person; or

(b) to the dependants of the first‑mentioned person.

(5) A payment under subregulation (4) shall, without any thing more, be a sufficient discharge to the Board.

[Regulation 26 amended: Gazette 31 Dec 1992 p. 6368; 8 Sep 1998 p. 4910.]

27. Proofs

(1) A person appearing, purporting or claiming to be qualified for or entitled to any benefit shall on request produce to the Board such evidence and do and execute such acts and documents as the Board may reasonably require.

(2) Whenever it becomes necessary for the Board to decide questions of fact the Board may act upon such proofs and presumptions, or either, as it considers satisfactory irrespective of whether they are strictly legal proofs or presumptions.

[Division 3 deleted: Gazette 31 Dec 1992 p. 6368.]

Part 5A — Accumulation accounts

[Heading inserted: Gazette 14 May 1996 p. 2033.]

27A. Accumulation accounts

(1) The Board shall keep an accumulation account for each member.

(2) The Board shall credit to a member’s accumulation account —

(a) all contributions made to the Fund by or for the member; and

(b) the amount of any splittable contributions transferred to the member under regulation 16; and

(ba) payments accepted from the Commissioner of Taxation under regulation 16A in respect of the member; and

(d) the proceeds of any life insurance policy effected for the member the premiums for which were debited to the account; and

(e) any amounts required under regulation 22, 22AA or 42(2)(b) to be credited to the account; and

(f) earnings distributed to that account under regulation 27B.

(3) The Board shall debit to a member’s accumulation account —

(a) premiums for life insurance effected in respect of the member; and

(b) tax payable by the Board in respect of employer contributions credited to the account; and

(ba) any amount payable by the Board under the Superannuation Contributions Tax Imposition Act 1997 of the Commonwealth in relation to the member; and

(bb) administrative costs attributable to the member; and

(bc) the amount of any splittable contributions transferred by the member under regulation 16; and

(bd) any amounts to be debited to the account under regulation 42(3); and

(d) the accumulation component of any benefit or amount transferred from the Fund in respect of the member.

[Regulation 27A inserted: Gazette 14 May 1996 p. 2033‑4; amended: Gazette 8 Sep 1998 p. 4911; 30 Apr 2002 p. 2189; 23 May 2003 p. 1827; 11 Jul 2006 p. 2538‑9.]

27B. Earnings and losses

(1) At the end of each financial year (or at such other times as the Board determines) the Board shall declare a Fund earning rate for the period since the last declaration was made.

(2) The Board shall distribute the earnings or losses of the Fund for the period covered by the declaration to the accumulation accounts that exist on the last day of that period.

(3) The Board may, from time to time, declare an interim Fund earning rate.

(4) When a benefit is to be paid or an amount is to be transferred from an accumulation account, the Board is to distribute earnings or losses of the Fund for the period since the last date as at which a distribution was made to that account at the interim Fund earning rate.

(5) The Board shall decide whether Fund earning rates are to be applied to accumulation accounts on daily balances, on average balance or on some other basis.

(6) In determining a Fund earning rate the Board shall take into account —

(a) the earnings or losses of the Fund;

(b) the costs and expenses of the Fund, including any tax that is or may be incurred by the Board;

(d) the appropriateness of averaging earnings, losses and expenses over several years; and

(e) any other matters which the SIS Act 2 requires the Board to consider or which the Board considers relevant.

(7) The Fund earning rate or interim Fund earning rate for any period may be positive or negative.

[Regulation 27B inserted: Gazette 14 May 1996 p. 2034.]

Part 6 — Employers

33. Admission of other employers

(1) The Board and a body other than a body mentioned in Schedule 1 to the Act may, at any time enter into an agreement for that body and employees of that body to participate in the Fund and that body shall become an employer for the purposes of the Act and these regulations on and from the date on which Schedule 1 to the Act is amended under section 3(2) of the Act to include that employer.

(2) An agreement under subregulation (1) shall be in such form as is determined by the Board.

34. Release of employers

(1) The Board may release a body that is an employer under the Act and the members in service with it from participation in the Fund and —

(a) that body shall cease to be an employer; and

(b) those members shall cease to be members,

on the date on which Schedule 1 to the Act is amended to delete that employer and upon terms and conditions determined by the Board.

(2) Where a body and the members in service with it are released from participation in the Fund under subregulation (1) the interest in the Fund of that body and those members shall be —

(a) ascertained by the Board on the advice of the actuary; and

(b) dealt with in such manner as the Board and that body consider equitable taking into account the membership of and the amounts contributed by and in respect of each of those members and any other circumstances which the Board and that body consider relevant,

but no benefit shall be paid to any member who is in service unless that payment is permitted by the SIS Act 2.

[Regulation 34 amended: Gazette 14 May 1996 p. 2035.]

35. Dissolution of employer

(1) Subject to subregulation (4) and regulation 44(2) and (3), where an employer —

(a) is wound up or dissolved; or

(b) amalgamates with or transfers the whole of its engagements to any other person or body,

the interest in the Fund of that employer and the members in service with it at the time of the winding up, dissolution, amalgamation or transfer, as the case may be, shall be ascertained by the Board on the advice of the actuary and applied by the Board in the manner set out in subregulation (2).

(2) Where subregulation (1) applies in relation to an employer the interest in the Fund referred to in subregulation (1) shall be applied by the Board in the following order —

(a) in providing as far as possible through the Fund or otherwise the benefits to which the members referred to in subregulation (1) would have been entitled had they voluntarily left service with that employer; and

(b) by distributing any balance then remaining for the benefit of those members in such manner as the Board on the advice of the actuary considers equitable.

(3) The benefits referred to in subregulation (2) shall be —

(a) in such form and provided by such arrangements as are determined by the Board; and

(b) paid to the members referred to in subregulation (1) in full discharge of all claims by or in respect of them in relation to any rights or benefits under these regulations or in connection with or arising out of the Fund.

(4) Where a member referred to in subregulation (1) enters service with another employer as from the time of the winding up, dissolution, amalgamation or transfer of engagements of the previous employer this regulation does not apply to or in relation to that member.

[Regulation 35 amended: Gazette 14 May 1996 p. 2035.]

Part 7 — Pensions

36. Rate of pensions and additional payments

(1) Subject to subregulation (2), pensions which become payable under this Part shall be paid at the rate at which they were paid or payable immediately before the coming into operation of the Act.

(2) The rate of pension or additional payment referred to in subregulation (1) shall be altered at the same times and in the same proportions as the benchmark amount referred to in regulation 7 is altered.

[Regulation 36 amended: Gazette 14 May 1996 p. 2035; 8 Sep 1998 p. 4911; 21 Aug 2009 p. 3267.]

[37, 38. Deleted: Gazette 21 Aug 2009 p. 3267.]

39. Suspension of pension

Notwithstanding the repeal of the former Act, section 26 of that Act shall continue to apply in relation to a pension payable under clause 6 of Schedule 3 to the Coal Industry Superannuation Act 1989, and for that purpose the Board shall have all of the functions of the former tribunal under that section.

Part 8 — Elections and appointments

40. Election of members

(1) Every election of members of the Board shall be conducted using an optional preferential system of voting and a secret ballot.

(2) The Combined Coal Mining Unions Council shall appoint a returning officer who shall be responsible for the conduct of elections in accordance with this regulation.

(3) Where there is only one candidate for election to an office on the Board the returning officer shall declare the candidate to be elected to that office.

41. Appointment of members

(1) The vacancy that occurs during a year in one of the offices of the appointed members of the Board and the vacancy that occurs during that year in the office of the appointed alternate member of the Board shall both be filled by appointment at the same time.

(2) If there is any dispute amongst the employers as to which persons should be appointed to the Board, the chairman shall determine the appointments by lot.

41A. Vacancies

A vacancy on the Board must be filled within the time specified in the SIS Act 2.

[Regulation 41A inserted: Gazette 14 May 1996 p. 2036.]

Part 9 — Miscellaneous

42. Splitting of entitlements on dissolution of marriage

(1) Terms used in this regulation have the same meanings as they have in Part 7A of the SIS Regulations.

(2) If, under Part 7A of the SIS Regulations, the Board creates a new interest for a non‑member spouse —

(a) the non‑member spouse becomes a category D member when that interest is created; and

(b) the Board is to credit to the non‑member spouse’s accumulation account an amount equal to the value of that interest determined in accordance with the SIS Regulations.

(2a) The Board cannot, under Part 7A of the SIS Regulations, create a new interest in the Fund for a non‑member spouse unless that person is or has been the partner of a mine worker or an officer of the Board.

(3) If the Board is required under Part 7A of the SIS Regulations to reduce the value of the benefits of a member spouse the Board may —

(a) in relation to a category A member do either or both of the following —

(i) reduce the member’s accrued benefit;

(ii) debit an amount to the member’s accumulation account;

(b) in relation to a category B, C or D member, debit an amount to the member’s accumulation account,

in a manner and to an extent permitted by the SIS Regulations.

(4) Despite anything else in these regulations, the Board may pay or transfer the superannuation interest in the Fund of a non‑member spouse if it is required or permitted to do so under Part 7A of the SIS Regulations.

[Regulation 42 inserted: Gazette 11 Jul 2006 p. 2539; amended: Gazette 20 Feb 2007 p. 507; 21 Aug 2009 p. 3267.]

43. Transfers from other funds

(1) The Board may make and carry into effect arrangements under which an agreed sum or agreed assets are to be paid by or transferred from another superannuation fund to the Fund for the benefit of a member of the Fund.

(1a) The arrangements may be made with the member or the trustee of or other persons controlling the other fund or both.

(2) A member in respect of whom arrangements have been made for the transfer to the Fund of an agreed sum or agreed assets under subregulation (1) shall, as a member, be granted such rights to benefits additional to those otherwise provided under these regulations as are determined by the Board on the advice of the actuary.

(3) If a member has been granted additional benefits under subregulation (2) that are calculated on a defined benefit basis, they may be converted to benefits calculated on an accumulation basis on such terms as the Board and member agree.

[Regulation 43 amended: Gazette 14 May 1996 p. 2036; 11 Jul 2006 p. 2539‑40.]

44. Transfers to other funds

(1) The Board may, with the written consent of a member and subject to such conditions as the Board thinks fit, pay or transfer to any other superannuation fund, or any approved deposit fund or deferred annuity fund, or any like fund, any benefit to which a member is entitled under these regulations.

(1a) The Board must pay to a member or transfer to another superannuation fund or other person or fund, any benefit which the SIS Act 2 requires to be so paid or transferred.

(2) If —

(a) an employer enters into arrangements to amalgamate with, or transfer any part of its engagements to, a person or body; and

(b) under those arrangements a member ceases to be in service with that employer but enters into service with that other person or body,

the Board may with the written consent of that member and subject to such conditions as the Board thinks fit (and in lieu of paying the benefit which would otherwise be payable under these regulations) pay or transfer to a superannuation fund established or operated for the benefit of any people in service with that other person or body such amount as in the opinion of the Board on the advice of the actuary represents the interest of the member in the Fund to be applied by the trustees of that other superannuation fund for the benefit of that member.

(3) If the benefit payable to or in respect of a member is paid or transferred under subregulation (1) or if the interest of a member in the Fund is paid or transferred under subregulation (2) —

(a) the receipt of the trustees of or other persons controlling the fund to which the benefit or the interest of the member (as the case may be) is paid or transferred shall be a sufficient discharge to the Board; and

(b) neither the Board nor the employer shall be responsible for the payment, application or disposal by the trustees of or other persons controlling that fund of the benefit or the interest so paid or transferred.

[Regulation 44 amended: Gazette 14 May 1996 p. 2036; 11 Jul 2006 p. 2540.]

45. Temporary cessation of employment and leave without pay

(1) If a member leaves service in circumstances where it is reasonable to expect that the member will return to service within a reasonable time, the Board may treat the member as continuing to be in service on such terms and conditions as are agreed between the Board, the member and the employer.

(2) If a member is on leave without pay the Board, the employer and the member may enter into an agreement as to the terms and conditions on which the member shall continue to be a member during the absence of that member.

(3) The terms and conditions agreed upon under subregulation (1) and (2) may include terms or conditions inconsistent with the other provisions of these regulations.

(4) Unless otherwise agreed under subregulation (1) or (2) —

(a) no contributions are payable by or in respect of the member during the relevant period;

(b) the relevant period is not to be counted in determining the member’s membership; and

(c) if a benefit becomes payable under regulation 19 or 20 during the relevant period, the member is deemed to have received salary on the employer’s last salary day prior to the benefit becoming payable.

(5) In subregulation (4) —

relevant period means any period during which a member has —

(a) continued in service under subregulation (1); or

(b) been absent on leave without pay.

[Regulation 45 amended: Gazette 14 May 1996 p. 2037.]

46. Application of regulations to members employed part‑time

(1) If at any time a category A member (in this regulation called a prescribed member) is or has been classified by the employer as being part‑time, these regulations shall apply to that prescribed member with the modifications and variations set out in this regulation.

(2) The employer shall in respect of any period during which a prescribed member is classified as being part‑time, determine the percentage (in this regulation called the service percentage) of full‑time service being worked by that member during that period.

(3) The service percentage in respect of any period during which a prescribed member is not classified as being employed part‑time shall be 100%.

(4) Whenever there is a change in the service percentage of a prescribed member the employer shall advise the Board and the member of that change.

[(5) deleted]

(6) During any period of membership during which the service percentage of a prescribed member is less than 100% the contributions that would otherwise have been payable by the member under regulation 14 or by the employer under regulation 15 shall be reduced in the ratio that the service percentage of the member bears to 100%.

(7) Where any lump sum retirement benefit calculated under regulation 17 is payable under these regulations to or in respect of a prescribed member in respect of any period of membership during which the service percentage of the member was less than 100%, that benefit shall be reduced in the ratio that the service percentage of the member during that period bears to 100%.

(8) Where any death benefit calculated under regulation 18 is payable under these regulations to or in respect of a prescribed member and, immediately before the benefit became payable, the member was classified by the employer as being employed part‑time, the amount by which the amount referred to in regulation 18(1)(b), as assessed in relation to that member, exceeds the amount equal to the accrued benefit of that member shall be reduced in the ratio that the service percentage of the member immediately before the benefit became payable bears to 100%.

[Regulation 46 amended: Gazette 14 May 1996 p. 2037; 23 May 2003 p. 1827.]

47. Requirements for insurance

(1) For the purposes of effecting, increasing or otherwise varying any policy of insurance or assurance as provided in section 13 of the Act, the Board may from time to time require a member —

(a) to be medically examined;

(b) to submit other evidence of health;

(d) to take such other steps as may be required for any of those purposes.

(2) If a category A member refuses to undergo the medical examination or to undertake any other step that may reasonably be required by the Board for the purposes of effecting, increasing or otherwise varying any policy of insurance or assurance or if the member does or omits to do anything that would or may prejudice the policy or result in any of the policy proceeds not becoming payable, the Board may adjust the defined benefit component of benefits to be payable from the Fund to or in respect of that member in such manner as the Board considers appropriate.

(3) The Board shall not effect a group life insurance or assurance policy that contains provision for payment of benefits in respect of total and permanent disablement unless in the opinion of the Board the definition of total and permanent disablement contained in that policy is such that a member covered by that policy would be considered by the insurer with which the policy is effected to be totally and permanently disabled if in the opinion of the insurer, after considering any medical or other evidence that it considers to be relevant, that the member is, and until attaining 60 years of age will continue to be, physically or mentally incapable of engaging in, or working for reward in, any occupation or work for which, in the opinion of the insurer, the member is suited to take by education, training or experience or for which the member would be suited as a result of retraining.

(4) In subregulation (3) effect includes acquire or take by assignment.

[Regulation 47 amended: Gazette 14 May 1996 p. 2037‑8.]

[48. Deleted: Gazette 31 Dec 1992 p. 6369.]

[49. Deleted: Gazette 14 May 1996 p. 2038.]

50. Notices

(1) A notice may be given by the Board to any member either personally or by sending it by post to the member at the last known address or to the normal place of work of that member.

(2) Any notice sent by post under subregulation (1) shall be deemed to have been served on the day following the day on which the envelope or wrapper containing that notice is posted and in proving such service it shall be sufficient to prove that the envelope or wrapper containing the notice was properly addressed and put in the post office.

[Regulation 50 amended: Gazette 14 May 1996 p. 2038.]

51. General meetings of members

Schedule 3 applies to and in relation to general meetings of members held under section 30 of the Act.

52. Information

(1) The Board must give to each member, each employer and any other person the information which the SIS Act 2 requires the Board to give to that person at the time it is required by that Act to be given.

(2) The annual report must be given to members as soon as practicable after the Board submits the annual report under section 66 of the Financial Administration and Audit Act 1985 and not later than 14 days before the ensuing annual general meeting of members.

[Regulation 52 inserted: Gazette 14 May 1996 p. 2038.]

53. Amendments to these regulations

(1) A regulation that amends these regulations in such a way as will increase the contributions payable by employers to the Fund to an amount in excess of 10% of the benchmark amount shall not be made unless the employers have given their consent to the amendment.

(2) A regulation that amends these regulations in such a way as will increase a benefit payable under these regulations shall not be made under the Act unless —

(a) the actuary has certified that the amendment will not or is not likely to result in an increase in the contributions payable by the employers to the Fund; or

(b) the employers have given their consent to the amendment.

(3) Without limiting the operation of subregulations (1) and (2), and subject to subregulation (4) and regulation 15(9), a regulation that amends these regulations shall not be made under the Act unless —

(a) the actuary has certified that the total value of the rights of members and their dependants accrued at the time the amendment takes effect will not be reduced by the amendment; or

(b) at least two‑thirds in number of the members for the time being have given their written consent to the amendment.

(4) Subregulation (3) does not apply to the making of a regulation that amends these regulations in order to ensure that these regulations conform with, or obtain the benefit of, a law of the State or Commonwealth governing, regulating or affecting the operation or maintenance of superannuation, pension or like funds.

(5) No amendment may reduce a benefit contrary to the SIS Act 2.

(6) No amendment may enable an individual to be appointed to replace the Board as trustee of the Fund unless, after the amendment, the Fund will comply with the SIS Act 2.

[Regulation 53 amended: Gazette 31 Dec 1992 p. 6369; 14 May 1996 p. 2038; 8 Sep 1998 p. 4911.]

[Schedule 1 deleted: Gazette 30 Apr 2002 p. 2189.]

[Schedules 2, 2A, 2B and 2C deleted: Gazette 14 May 1996 p. 2039.]

Schedule 3

[Reg. 51]

General meetings of members of the Fund

Notice of meeting

Not less than 7 and not more than 30 days’ notice in writing of a general meeting shall be given but the accidental omission to give notice to or the non‑receipt of the notice by any member shall not invalidate the proceedings at any general meeting.

Quorum

(1) A quorum is present at a general meeting if not less than 5% of the members are present.

(2) If a quorum is not present within half an hour after the time appointed for a general meeting the meeting shall take place but the Board is not obliged to consider any resolution of that meeting until the resolution is ratified at a general meeting at which a quorum is present.

Chairman

The chairman of any general meeting shall be appointed by the Board.

Board members may attend

Members of the Board shall be entitled to be present at general meetings but a member of the Board who is not a member of the Fund shall not be entitled to vote at a general meeting.

Annual general meeting

(1) An annual general meeting shall be held not later than 90 days after the annual report of the Board is submitted under section 66 of the Financial Administration and Audit Act 1985.

(2) An annual general meeting —

(a) shall consider the annual report of the Board submitted under section 66 of the Financial Administration and Audit Act 1985 in respect of the preceding financial year;

(b) shall consider any business of which notice has been given in the notice of meeting; and

[Clause 5 amended: Gazette 31 Dec 1992 p. 6369.]

Special general meeting

A special general meeting —

(a) shall consider any business of which notice has been given in the notice of meeting; and

(b) may consider any other business that may be relevant to the purpose of the meeting.

Mode of voting on motions

(1) Subject to subclause (3), at a general meeting a motion put to the vote of the meeting shall be decided —

(a) by a simple majority of the votes of the members present and voting; and

(b) on a show of hands unless before or on the declaration of the result of the show of hands a poll is demanded by a member present.

(2) A demand for a poll under subclause (1)(b) may be withdrawn.

(3) Where a poll on a motion is demanded under subclause (1)(b) the vote of a member not present at the general meeting shall be counted if it was lodged, in writing, with the secretary of the Board not less than 24 hours before the general meeting.

[Clause 7 amended: Gazette 8 Sep 1998 p. 4911.]

Voting rights

(1) Each member present at a general meeting, or whose vote is counted at a general meeting under clause 7(3), shall have one vote.

(2) The chairman of a general meeting shall not have a second or casting vote.

Minutes

Minutes shall be kept of each general meeting and such minutes if purporting to be signed by the chairman of the general meeting or of the next succeeding general meeting shall be prima facie evidence of the matters contained in those minutes.

Procedure

Except as provided in this Schedule a general meeting may determine its own procedure.

Notes

1 This is a compilation of the Coal Industry Superannuation Regulations 1990 and includes the amendments made by the other written laws referred to in the following table. The table also contains information about any reprint.

Compilation table

Citation	Gazettal	Commencement
Coal Industry Superannuation Regulations 1990	28 Jun 1990 p. 3109‑36	1 Jul 1990 (see r. 2 and Gazette 22 Jun 1990 p. 3027)
Coal Industry Superannuation Amendment Regulations 1991	9 Aug 1991 p. 4180‑1	9 Aug 1991
Coal Industry Superannuation Amendment Regulations 1992	31 Dec 1992 p. 6368‑9	1 Jan 1993 (see r. 2)
Coal Industry Superannuation Amendment Regulations 1993	1 Oct 1993 p. 5347‑50	1 Oct 1993
Coal Industry Superannuation Amendment Regulations 1996 3	14 May 1996 p. 2024‑40	15 May 1996 (see r. 2 and Gazette 14 May 1996 p. 2019)
*Reprint of the Coal Industry Superannuation Regulations 1990* as at 30 May 1996** (includes amendments listed above)
Coal Industry Superannuation Amendment Regulations 1998	8 Sep 1998 p. 4908‑11	8 Sep 1998
Coal Industry Superannuation Amendment Regulations 2002 4	30 Apr 2002 p. 2185‑9	30 Apr 2002
*Reprint of the Coal Industry Superannuation Regulations 1990* as at 5 Jul 2002** (includes amendments listed above)
Coal Industry Superannuation Amendment Regulations 2003	23 May 2003 p. 1823-7	23 May 2003
Equality of Status Subsidiary Legislation Amendment Regulations 2003 Pt. 5	30 Jun 2003 p. 2581-638	1 Jul 2003 (see r. 2 and Gazette 30 Jun 2003 p. 2579)
Coal Industry Superannuation Amendment Regulations 2005	21 Jun 2005 p. 2677-8	21 Jun 2005
Coal Industry Superannuation Amendment Regulations 2006	11 Jul 2006 p. 2535‑40	11 Jul 2006
Coal Industry Superannuation Amendment Regulations 2007	20 Feb 2007 p. 506‑7	20 Feb 2007
*Reprint 3: The Coal Industry Superannuation Regulations 1990* as at 3 Aug 2007** (includes amendments listed above)
Coal Industry Superannuation Amendment Regulations 2009	21 Aug 2009 p. 3266-7	r. 1 and 2:: 21 Aug 2009 (see r. 2(a)); Regulations other than r. 1 and 2: 22 Aug 2009 (see r. 2(b))

2 The Superannuation Industry (Supervision) Act 1993 of the Commonwealth.

3 The Coal Industry Superannuation Amendment Regulations 1996 r. 34 reads as follows:

“

Transitional

The benefit of a member who became entitled to the benefit from the Fund before these regulations came into operation is to be calculated and paid to the member in accordance with the principal regulations as if these regulations had not come into operation.

”.

4 The Coal Industry Superannuation Amendment Regulations 2002 r. 11 reads as follows:

“

Transitional — currently retained benefits

If, when these regulations come into operation, the multiple recorded by the Board under regulation 22(3) (as in force immediately before these regulations come into operation) in relation to a member’s retained benefit is less than the multiple that would have been recorded under regulation 22(3) if these regulations had come into operation before the member became entitled to the benefit (the “new multiple”), then the member’s multiple is taken to be the new multiple.

”.

Defined terms

[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]

Defined term Provision(s)

account based pension 22AC(5)

accrued benefit 3(1)

accumulation account 3(1)

benchmark amount 3(1), 7(1)

benefit 23

category A member 3(1)

category B member 3(1)

category C member 3(1)

category D member 3(1)

date of disablement 19(2)

dependant 3(1)

discount factor 3(1)

effect 47(4)

former Act 3(1)

in service 4A

in service with an employer 4A

member 3(1)

member’s multiple 3(1)

partner 3(1)

prescribed member 46(1)

previous fund 3(1)

relevant period 45(5)

salary day 3(1)

SIS Regulations 3(1)

splittable contribution 3(1)

the service percentage 46(2)

trustee corporation 24(5)

Western Australia

Coal Industry Superannuation Act 1989

Coal Industry Superannuation Regulations 1990

Western Australia

Coal Industry Superannuation Regulations 1990

Contents

Part 1 — Preliminary

Citation 1
Commencement 1

Part 2 — Interpretative provisions

Terms used in these regulations 2
Membership 3

4A. Service 4

Total permanent disablement 4
Partial permanent disablement 5
Benchmark amount 5

Part 3 — Membership of the Fund

9A. Categories of membership 7

Contributors under former Act 7
Mine workers 7

11A. Officers of the Board 8

11AA. Partners 9

11B. Cessation of membership 9

Notification by the Board to new members 9
Board’s discretion 10

Part 4 — Contributions to the Fund

Contributions by members 11
Contributions by employers 12
Contribution splitting 13

16A. Acceptance of Commonwealth payments 13

Part 5 — Benefits

Division 1 — Entitlement to benefits

Retirement benefits — category A 15
Death benefits — category A 15
Total and permanent disablement benefit — category A 16
Partial and permanent disablement benefit — category A 17
Leaving service benefit — category A 17

21B. Benefits for category B or category C members 18

21C. Benefits while in service 19

21D. Benefits for category D members 20

Retaining benefits 20

22AA. Conversion of retained defined benefits to accumulation benefits 21

Key structural concepts appear throughout the Regulations and determine economic incentives and operational choices.

Benchmark amount and accrual basis

The benchmark amount is the unit value for defined benefits (reg 7). It is index‑linked from 1 July 1999 using Average Weekly Ordinary Time Earnings (AWOTE) or to a lesser amount recommended by the actuary and may be increased quarterly if the Board decides (reg 7(1)-(3)). The accrued benefit is a multiple of the benchmark amount determined by service and historical rates: 13% per year for category A service before 1 July 1988 and 12% per year thereafter (reg 3(1) accrued benefit). This dual-rate accrual means historical service carries a different accrual intensity. Categories of membership and consequences
Members are split into categories A-D (reg 9A). Category A are principally former contributors under the prior scheme and longer‑term mine workers and carry defined benefit entitlements (regs 10-11, 17-21). Categories B and C have accumulation-only entitlements (reg 21B). Category D is for partners and non-member spouses who receive transferred interests under marital splitting or by application (regs 11AA, 42(2)). Benefit entitlements differ materially by category (for example, category A retirement and death benefits include the accrued benefit; category B/C/D benefits are generally accumulation-only - regs 17, 21B, 21D). Defined benefit retention, discounting and conversion
Members entitled to a defined benefit may elect to retain all or part of it in the Fund (reg 22). The Board records a "member’s multiple" for retained defined benefits (reg 22(3)). Retained defined benefits may be later converted to accumulation benefits; the conversion amount is the member’s multiple times the benchmark amount at conversion date, adjusted by the discount factor in specific circumstances (reg 22AA). The discount factor applies when the member became entitled before certain ages and elects early conversion (reg 22AA(2)(c)). When converted, the member’s multiple is set to zero (reg 22AA(3)). The discount mechanism is a cost/risk allocation device affecting lump-sum timing choices and the Fund’s liabilities. Accumulation accounts and earning allocation
The Board must maintain an accumulation account for each member and credit it with member/employer contributions and transfers (reg 27A(1)-(2)). Debits include insurance premiums, tax, administrative costs and transfers (reg 27A(3)). The Board declares Fund earning rates (annual or interim) and distributes earnings or losses to accumulation accounts; the Board decides allocation basis (daily balances, average balance or otherwise) and may declare negative earning rates (reg 27B(1)-(7)). This mechanism allows smoothing and application of reserves and expenses in setting earnings distributed to members. Contributions and funding governance
Member contributions are prescribed for category A (3% of benchmark per year, payable by instalments at salary days and deducted by employers and paid to the Fund within three working days) and optional additional contributions are permitted (reg 14(1), (1a), (1b)-(1d), 14(2)). Employer contributions for category A are determined by actuary recommendation to ensure Fund stability (reg 15(1), (5)), but the employer rate is capped between 7% and 10% of benchmark per category A member unless agreed otherwise. If actuarial advice recommends a rate above 10%, the Board must obtain a report on benefit reductions and may amend regulations to reduce benefits per that report (reg 15(6)-(7)). Regulation 53 places additional procedural constraints on amending regulations that would increase employer contributions above 10% or increase benefits, generally requiring employer consent or actuarial certification and member consent in many circumstances (reg 53). Insurance and disability definitions
Total permanent disablement (TPD) and partial permanent disablement are defined for benefit entitlement purposes, with TPD for members aged 60 or younger determined by insurer policy definitions where group life insurance exists or by Board opinion if insurer refuses (reg 5). Partial permanent disablement is defined separately and determined by Board opinion after evidence (reg 6). The Board may require medical examination for insurance (reg 47(1)), and if a member refuses, the Board may adjust the defined benefit component (reg 47(2)). The Regulations therefore link insurance underwriting, member cooperation, and benefit outcomes. Cross‑compliance with Commonwealth superannuation law
The Regulations repeatedly require compliance with the SIS Act and SIS Regulations: preservation rules are mandatory where the SIS Act requires them (reg 22A), splitting and transfers reference SIS Regulations (regs 16, 42), and account-based pensions must be consistent with the SIS Act (reg 22AC(2)). The Board may accept Commonwealth payments such as shortfall components and government co‑contributions (reg 16A). These references tie Fund operation to Commonwealth prudential and release rules. Governance mechanics and member democracy
Board elections are conducted by optional preferential voting and a returning officer appointed by the Combined Coal Mining Unions Council (reg 40). General meetings follow Schedule 3 procedures, including a quorum rule (5% of members) and voting rights (one vote per member; chairman has no casting vote) (Schedule 3 cl 2, 7-8). Amendments to the Regulations that affect member rights require actuarial certification that accrued rights will not be reduced or two‑thirds member consent, with exceptions for legal alignment with State or Commonwealth law (reg 53(3)-(4)). These mechanics constrain unilateral change and allocate decision rights between Board, members, employers and actuary.

These concepts determine who bears funding risk (the Fund and employers subject to caps and actuarial review), who faces choice friction (members electing retention or conversion), and how policies such as premium insurance underwriting can lead to benefit adjustments by the Board (reg 47(2)). The interplay with Commonwealth law also imposes administrative and compliance obligations on the Board.

The Regulations primarily affect four categories of people and several institutional actors.

Members and potential members

Category A members: typically existing contributors under the previous Coal Mine Workers (Pensions) Act 1943 or mine workers expected to remain in service beyond short probationary periods. Category A members are the group with defined benefit entitlements and accumulation accounts (regs 10, 11, 9A, 17-21). The accrual formula (reg 3(1)) and the availability of retention, conversion and preservation options (regs 22-22AC, 22A) mean category A members make material intertemporal choices about timing of payment versus retained defined benefits.
Category B and C members: these members have accumulation-only entitlements as a rule (reg 21B). Category C status is used for new mine workers likely to remain in service less than six months, with an automatic upgrade to category A if service continues beyond that threshold unless the Board deems otherwise (reg 11). Category B are officers of the Board who apply to become category B members (reg 11A).
Category D members: partners, including non‑member spouses who receive interests under divorce splitting or by application, hold accumulation account entitlements and are entitled to payments once a SIS Act condition of release is met or by notice (reg 11AA, 21D, 42).
Dependants and legal personal representatives: in the event of death, benefits payable are to or for the benefit of dependants or to the legal personal representative (reg 24). The Board has discretion on apportionment among dependants (reg 24(1)-(3)). Members are invited to nominate dependants for the Board’s consideration (reg 25).

Employers

Employers listed in Schedule 1 to the Act or later admitted under reg 33 who employ mine workers are required to make employer contributions for category A members at the actuarially‑recommended rate subject to the 7-10% benchmark limits (reg 15). Employers also participate in admission or release processes (regs 33-35) and bear obligations to deduct member contributions and remit them to the Fund within stipulated timeframes (reg 14(2)). Employer closure, winding up or amalgamation triggers actuarial ascertainment of employer/member interests and distribution mechanics set out in reg 35.

The Board and its officers

The Board is the central decision‑maker: keeping accumulation accounts (reg 27A), declaring Fund earning rates (reg 27B), accepting transfers (regs 43-44), deciding allocations of death benefits (reg 24), exercising discretion to deem membership or grant payments in special circumstances (reg 13), and effecting insurance policies under section 13 of the Act and regulations (reg 47). The Board also must give prescribed notices to members (reg 12), report actuarial decisions in the annual report when exercising discretion (reg 13(2)), and ensure compliance with SIS Act obligations (reg 22A, 52). The Board’s choices on indexation of benchmark (reg 7) and methodology for distributing earnings (reg 27B(5)-(6)) materially affect member account outcomes.

Actuary and insurers

The actuary provides periodic actuarial reviews and specific recommendations for employer contributions in each report required under s 23(1) of the Act (reg 15(5)). The Board must obtain actuarial advice when exercising discretion with cost impacts and when actuarial recommendations exceed statutory contribution caps (reg 13(2), 15(7)). Insurers matter for TPD definitions: where group life insurance provides for TPD, eligibility follows the insurer’s definition; insurer refusal to insure does not automatically prevent a TPD determination, but triggers Board evidence-based decisions (reg 5).

Commonwealth authorities and law

The Regulations explicitly integrate Commonwealth measures. The Board may accept payments from the Commissioner of Taxation for shortfall components, small accounts balances and government co‑contributions (reg 16A). Many payment and preservation rules are subject to the SIS Act and SIS Regulations (regs 16, 22A, 22AC(2), 42(1)). The Board must act in a manner consistent with the SIS Act when preserving benefits or paying account‑based pensions.

Other stakeholders

Returning officer and Combined Coal Mining Unions Council handle election conduct (reg 40); trustee corporations may be used to hold minor‑child benefit payments (reg 24(4)-(5)). Members’ partners and former partners (on marital breakdown) become directly affected through splitting rights under Part 7A of the SIS Regulations implemented via reg 42.

Who pays and who decides

Members pay 3% of the benchmark (category A) and may elect additional contributions (reg 14(1), (1b)-(1d)). Employers fund the remainder up to the actuarially‑recommended level subject to the 7-10% limits (reg 15). The Board decides on investment earnings distribution, insurance arrangements, retention and conversion administration, and on certain discretionary eligibility matters (regs 27B, 13, 47, 22-22AA). The actuary influences funding by recommending employer contribution rates and certifying effects of amendments (regs 15(5), 53).

The Regulations allocate economic exposure: employers face controlled but material contribution obligations, the Fund/Board assumes investment and longevity risk subject to actuarial governance, and members make timing and retention choices that affect their individual conversion and preservation outcomes.

Duties and rights under the Regulations are allocated among members, employers, the Board, actuary and insurers. Below are the principal obligations and entitlements with statutory citation.

Board duties and powers

Maintain accumulation accounts for each member and correctly credit and debit items listed in reg 27A(1)-(3) and determine Fund earning rates and their application method (reg 27A, reg 27B(1)-(6)). The Board must give written notice to new members informing them of their rights and the rights of dependants, and provide information required by the SIS Act (regs 12, 52(1)). The Board must invite nominations for dependants and consider them when making death benefit allocations (regs 25, 24(3)). It must keep minutes and hold general meetings as specified in Schedule 3 (reg 51 and Schedule 3).
Exercise discretion to deem persons eligible or to make payments in special circumstances (reg 13(1)); any cost arising from the exercise of that discretion must be assessed by an actuary and reported in the annual report (reg 13(2)). The Board may retain or pay benefits, postpone payments for up to 6 months with interest adjustments (reg 26), and adjust defined benefit components where a member refuses medical examinations required for insurance (reg 47(2)). The Board must apply preservation rules as required by the SIS Act (reg 22A). Member duties and rights
Category A members must contribute 3% of the benchmark amount, paid via employer payroll deductions and remitted within three working days (reg 14(1), (1a), (2)). Members may contribute additional agreed amounts and may contribute for a partner (reg 14(1b)-(1d)). Members entitled to benefits may elect to retain all or part of the accumulation or defined benefit component in the Fund (reg 22). Those who retain defined benefits have a “member’s multiple” recorded (reg 22(3)) and may later elect conversion to accumulation under reg 22AA subject to discount factor adjustments (reg 22AA(2)). Category B, C and D members have rights largely to accumulation account balances (reg 21B, 21D). Employer duties and rights
Employers must deduct member contributions and pay them to the Fund within three working days (reg 14(2)). Employers must pay employer contributions for category A members at the rate recommended by the actuary or an agreed rate, subject to the statutory floor and ceiling of 7%-10% of the benchmark per category A member (reg 15(1), (5)-(6)). If actuarial review recommends a rate above 10%, the Board must obtain a report on possible benefit reductions and regulations may be amended accordingly (reg 15(7)). Employers and the Board may agree on admission or release terms (regs 33-34). Actuary duties and role
The actuary must advise the Board of the amounts or rates of contributions required from each employer in each actuarial review report to “ensure the stability of the Fund and secure the rights of members” (reg 15(5)). When the Board exercises discretion with cost impact, the Board must have that cost assessed by an actuary and reported in the annual report (reg 13(2)). Regulation 53 requires actuarial certification in many amendment scenarios , most notably where an amendment would increase benefits or could reduce accrued rights (reg 53(2)-(3)). Insurer interactions and member obligations
The Board may effect group life insurance for TPD benefits under s 13 of the Act; if it does, TPD is determined within the policy’s definition or, if insurer refuses, by Board assessment after consideration of material evidence (reg 5). The Board may require members to be medically examined and provide proof of age for insurance purposes; a member refusal can lead to adjustments in the defined benefit component (reg 47(1)-(2)). The Board must not effect a group TPD policy unless the insurer’s definition aligns with the Board’s stated standard (reg 47(3)).

Rights on payment and preservation

Category A retirement, death and disablement benefits are specified in regs 17-20. A category A member leaving service between 55 and 65 receives accrued benefit plus accumulation account balance (reg 17(1)). Death benefits for category A under 60 treat accrued benefit as if the member had remained in service to age 60 and with benchmark frozen at date of death (reg 18(1)). Preservation is mandatory where required by the SIS Act (reg 22A). Members entitled to payment may request retention, affect the multiple, convert retained benefits to accumulation and take account-based pensions consistent with SIS Act rules (regs 22, 22AA, 22AC).

Governance and amendment controls

The Regulations impose procedural checks on amendments: if a regulation increases employer contributions above 10% of the benchmark it requires employer consent (reg 53(1)); regulations that increase benefits require actuarial certification or employer consent (reg 53(2)); and amendments reducing accrued rights cannot proceed unless the actuary certifies no reduction or two-thirds of members consent, save for conformity with other State or Commonwealth law (reg 53(3)-(4)). No amendment may reduce a benefit contrary to the SIS Act (reg 53(5)). These provisions distribute decision power and create legal protections for current members’ accrued rights.

Administrative obligations and timing

Employers must pay contributions on salary days (reg 14(1a), 15(2)). The Board must send the annual report to members within specified timeframes (reg 52(2)). General meetings must be convened with 7-30 days’ notice and annual general meetings held within 90 days after the annual report has been submitted under the Financial Administration and Audit Act (Schedule 3 cl 1, cl 5). Election conduct and returning officer appointment duties are specified (reg 40).

Taken together, duties and rights allocate contribution obligations to members and employers, give the Board operational and discretionary powers to manage funding, claims and membership, require actuarial oversight for funding decisions and many regulatory changes, and bind the Fund into Commonwealth prudential and release rules under the SIS framework.

The Regulations do not create an extensive catalogue of criminal or statutory financial penalties. Enforcement mechanisms are primarily administrative: powers, discretions and procedural constraints vested in the Board, actuarial reporting, and cross‑compliance with Commonwealth superannuation law. The following summarises enforcement instruments and where they appear in the Regulations.

Administrative enforcement by the Board

The Board is empowered to determine eligibility, with discretion to deem persons eligible and to make payments in special circumstances under reg 13(1). The Board may require proofs and evidence from claimants (reg 27(1)-(2)); it may act on proofs and presumptions it finds satisfactory irrespective of whether they are strictly legal proofs (reg 27(2)). These provisions give the Board administrative gatekeeping authority to accept or reject claims and to require documentation prior to payment.
Payment controls: the Board may postpone payment of a whole or part of a benefit for up to six months after the event that gives rise to entitlement and may add interest on postponed amounts (reg 26(1)(b), (2)). The Board may make interim payments or arrange for payment by others on its behalf (reg 26(1)(a), (d)). These controls allow the Board to manage liquidity and delay finality where questions remain.
Insurance compliance: the Board may require medical examination and other evidence to effect insurance (reg 47(1)). If a member refuses such reasonable requirements or does acts that prejudice a policy, the Board may adjust the defined benefit component as it thinks appropriate (reg 47(2)). This is an enforcement mechanism to protect the Fund’s insured position and reallocate liability if members decline underwriting steps.
Where a member is mentally incapacitated, the Board may pay benefits to an appointed manager or dependants and that payment discharges the Board (reg 26(4)-(5)). This is an administrative mechanism limiting the Board’s exposure.

Actuarial and reporting checks

The Board must have costs arising from its exercise of discretion assessed by an actuary and reported in the next annual report (reg 13(2)). Where actuarial advice recommends employer contributions above the statutory ceiling and the actuary advises reductions in benefits as a consequence, regulations may be amended to reduce benefits under reg 15(7). Regulation 53 imposes strictities on amendments that increase employer contributions or increase benefits and requires actuarial certification where amendments could reduce accrued rights (reg 53(1)-(3)). These provisions do not impose penalties but create procedural and informational constraints that operate as supervision mechanisms.

Statutory constraints anchored to Commonwealth law

The Regulations require the Board to comply with the SIS Act for preservation, release and payment of benefits (reg 22A, 22AC(2), 21C(3)). Enforcement of SIS Act obligations is primarily within the Commonwealth regulatory and civil enforcement framework, not the Regulations themselves. The Board’s acceptance of Commonwealth payments (reg 16A) also links the Fund to Commonwealth administrative processes and possible recoupment or tax liabilities.

Limited explicit sanctions in the Regulations

The Regulations provide that the receipt of payment by trustees or other persons specified is a sufficient discharge to the Board (reg 44(3)(a)-(b), reg 24(5) for payments to trustees for minors). This limits the Fund’s exposure after transfer, but is not a penalty provision against a defaulting party. There are no explicit fines, imprisonment provisions or similar penal sanctions in the text provided.

External enforcement pathways (not created by the Regulations, but implicated)

Conflicts and disputes over Board decisions, membership classification, actuarial certification, or benefit calculation would be litigated or reviewed under the general law or other supervisory regimes (for example, actions invoking the SIS Act framework or review of administrative decisions). The Regulations themselves provide no statutory appeal route, but they embed processes (e.g. actuarial reporting and general meetings) that can provide transparency and procedural remedies for members.

Operational enforcement tools with financial effect

The Board’s power to adjust the defined benefit component when a member refuses medical or underwriting steps (reg 47(2)) functions as a financial sanction , refusal can reduce a member’s DB entitlement. The employer contribution cap with the consequent requirement for actuarial advice and potential benefit reduction (reg 15(6)-(7)) creates a mechanism where funding shortfalls translate into benefit adjustments rather than an immediate statutory levy on employers. Regulation 26(3) allows the Board to offset amounts previously paid when a different entitlement is later established, constraining improper payments.

Summary

Enforcement under these Regulations is largely administrative and financial in nature: the Board has broad operational discretion to require proofs, delay or make payments, adjust defined benefit components where underwriting cooperation is absent, and coordinate actuarial oversight for funding and amendment issues. The SIS Act overlay and actuarial certification requirements operate as key checks. There are no specific criminal penalties or express monetary fines in the Regulations themselves; enforcement is executed primarily through the Board’s administrative powers and actuarial processes laid out in the text.

The Regulations are drafted to operate in combination with State and Commonwealth law. Several interactions are explicit in the text; these create compliance constraints and procedural cross‑links.

Superannuation Industry (Supervision) Act 1993 and Regulations (Commonwealth)

The Regulations repeatedly require conformity with the SIS Act and SIS Regulations. Defined terms such as "dependant" and "partner" are given meanings cross‑referenced to the SIS Act section 10(1) (reg 3(1)). Preservation and release rules are subject to SIS Act timing and conditions: the Board must preserve benefits where the SIS Act requires it (reg 22A). Splitting of entitlements on divorce references Part 7A of the SIS Regulations and implements the creation of a new interest for a non‑member spouse, leading to the spouse becoming a category D member and having an accumulation account credited with the transferred interest (reg 42(1)-(3)). Account‑based pension payments must be consistent with the SIS Act definitions and regulations (reg 22AC(2)). The Board may accept Commonwealth Commissioner of Taxation payments such as Superannuation Guarantee shortfalls, small account balances and government co‑contributions (reg 16A). These cross‑references mean the Fund must comply with SIS prudential, preservation, release and splitting rules , effectively embedding Commonwealth regulatory standards into Fund operation.

Commonwealth taxation and related statutes

The Board may accept payments under the Superannuation Guarantee (Administration) Act 1992 (shortfall components), the Small Superannuation Accounts Act 1995 (Superannuation Holding Accounts Reserve balances) and the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 (government co‑contributions) via reg 16A. Regulation 22B refers to the Superannuation Contributions Tax Imposition Act 1997; if an amount paid by the Board under that Act has not been deducted from a member’s accumulation account, the Board may reduce benefits payable by that amount plus interest (reg 22B). These references anchor the Fund’s tax and compliance interactions to Commonwealth tax and contribution recoupment mechanisms.

State Acts and administrative law

The Regulations require the Board to submit its annual report under the Financial Administration and Audit Act 1985 and to provide members access to that annual report and hold the annual general meeting within timeframes linked to that reporting (reg 52(2), Schedule 3 cl 5). Section 13 of the Act (not reproduced here) is referenced as the source of Board powers to effect group life insurance; regulation 47 sets the procedural details for medicals and underwriting required to implement such policies. Regulation 39 preserves the continued application of section 26 of the former Act in relation to suspension of certain pensions and delegates former tribunal functions to the Board , an example of State law continuity being preserved in the regulatory framework (reg 39).

Interplay with previous legislation and transitional arrangements

The Regulations bring forward contributors under the former Coal Mine Workers (Pensions) Act 1943 into category A by virtue of reg 10. Transitional rules and past amendments altered calculation mechanics for retained multiples (see compilation notes re r 11, 2002 transitional provision). The Board must handle situations such as employer dissolution or transfer in accordance with reg 35, which requires actuarial ascertainment of the employer’s and members’ interests. The Regulations also contain deletion and insertion history reflecting harmonisation with broader equality and superannuation reforms at both State and Commonwealth levels (compilation table).

SIS Act limits on trustee changes and amendments

Regulation 53(6) forbids amendments enabling an individual to be appointed to replace the Board as trustee unless, after the amendment, the Fund will comply with the SIS Act. In other words, any structural change to trusteeship must respect Commonwealth prudential trustee standards. Regulation 53(5) states that no amendment may reduce a benefit contrary to the SIS Act, further cementing Commonwealth law precedence in beneficiary protections.

Practical compliance implications

The frequent cross‑references to the SIS Act and SIS Regulations mean that the Fund cannot be operated in isolation from Commonwealth superannuation compliance regimes. The Board must interpret preservation/release, splitting, and account‑based pension rules in light of Commonwealth law (regs 22A, 22AC, 42, 16). Actuarial certifications required for amendments (reg 53) should be prepared with an understanding of SIS prudential and valuation standards.

In sum, the Regulations are integrated with Commonwealth superannuation and tax law: they adopt SIS definitions, require SIS-consistent preservation and pension arrangements, accept Commonwealth payments, and bind amendment and trustee changes to SIS compliance. This creates layered compliance obligations that the Board and employers must manage jointly.

The text includes an explicit compilation table and intermittent in‑text amendments and deletions. The Regulations have been amended multiple times since 1990; the compilation table provides gazettal dates and commencement where applicable. Key changes and their mechanical effect are summarised below, using the compilation and in‑text amendment notes.

Major amendment milestones

1990: Original Coal Industry Superannuation Regulations 1990 gazetted 28 June 1990 and commenced 1 July 1990 (compilation table).
1991-1993: Early amendments in 1991 and 1992-1993 adjusted operational details and transitional provisions (amendment regs 1991, 1992 and 1993 listed in compilation table).
1996 (Gazette 14 May 1996; commenced 15 May 1996): A significant round of amendments inserted and altered multiple provisions. Notable insertions in 1996 included the definitions and structure around accumulation accounts and earnings (regs 27A and 27B were inserted in 1996 per note), service definitions (reg 4A inserted) and requirements for actuarial reporting tied to Board discretion (reg 13(2)), among other operational changes. Several deletions of prior provisions (regs 8, 9) are noted as having occurred earlier and in this phase.
1998 (Gazette 8 Sep 1998): Adjustments including amendments to benchmark indexation and other operational matters (reg 7 amendment). The benchmark amount mechanism was refined in reg 7 by this time (amendment note).
2002 (Gazette 30 Apr 2002; reg 11 transitional): Regulations 2002 introduced a cluster of changes affecting retained benefits and conversion mechanics. The reprint notes a transitional provision (Coal Industry Superannuation Amendment Regulations 2002 r. 11) addressing currently retained benefits and the member’s multiple where the new calculation would have increased the recorded multiple (compilation note 4).
2003 (Gazette 23 May 2003): Insertion of reg 9A (categories of membership) and various amendments aligning member categories and accumulation arrangements, and updates to compatibility with Commonwealth changes (e.g. Schedule 3 adjustments).
2005-2007: Amendments in 2005 and 2006 included the insertion of regs related to partners and splitting, acceptance of Commonwealth payments, and contribution‑splitting mechanics (e.g. reg 16 inserted 11 Jul 2006; reg 16A inserted 11 Jul 2006). Reg 11AA for partners was added in 2006 and amended in 2007 (reg 11AA(1)-(2)).
2009 (Gazette 21 Aug 2009): Latest listed amendments in the compilation (2009), including deletions of obsolete provisions and further alignment with Commonwealth superannuation law.

Specific notable insertions and effects

Accumulation accounts and earnings regime: regs 27A and 27B were inserted (1996) creating the accumulation account construct and the Fund earning rate system with operational choices on distribution basis and allowance for negative rates (regs 27A, 27B).
Member categories: reg 9A insertion (2003) formalised categories A-D which govern core benefit differentials (reg 9A).
Retained benefits and conversion mechanics: regs 22, 22AA, 22AB and 22AC (2002-2003) introduced or clarified retention of defined benefits, the multiple recording, conversion into accumulation, and account‑based pensions, and included transitional adjustments to protect pre‑existing recorded multiples (compilation note 4).
Contribution splitting, spouses and marital breakdown: reg 16 (contribution splitting) and reg 42 (splitting of entitlements on dissolution of marriage) were added (2006) to implement Part 7A of the SIS Regulations mechanics and to create category D participants in certain splitting scenarios (reg 42(2)-(3), reg 11AA).
Acceptance of Commonwealth payments: reg 16A (2006) lets the Board accept shortfall components, Superannuation Holding Accounts Reserve balances and government co‑contributions from the Commonwealth Commissioner of Taxation, reflecting the interface with Commonwealth collection and small‑account reconciliation regimes.

Procedural constraints on amendments

Regulation 53 outlines substantive and procedural constraints on making regulations that change employer contribution limits or member benefits. The amendment history reflects the insertion and refinement of these protections and the requirement for actuarial certification or member/employer consent where rights or contributions would be altered (reg 53).

Deleted provisions and reprints

Several regulations and schedules have been deleted over time (for example, Schedules 1 and 2 series were deleted; see compilation notes), and multiple reprints of the Regulations incorporate successive amendments (reprint dates: 30 May 1996, 5 Jul 2002, 3 Aug 2007). The compilation table at the end of the text records each amendment instrument, gazettal citation and commencement date.

Transitional provisions

The compilation includes specific transitional rules: notably the 1996 r. 34 transitional saving for prior benefit calculations and the 2002 transitional clause concerning retained multiples (compilation notes 3 and 4). These transitional clauses govern how pre‑existing entitlements are recalculated or preserved when amendments change calculation methodologies.

In short, the Regulations have evolved to integrate accumulation account mechanics, category distinctions, conversion and retention options, marital splitting consistent with Commonwealth law, and clearer actuarial governance. Amendments are subject to statutory controls seeking to protect accrued rights and require collaboration among the Board, actuary and employers in many material changes.

The Regulations as provided do not reference decisions or cases. The text contains no citations of judicial or tribunal decisions and names no cases. Accordingly, there is no litigation history recorded within the Regulations themselves to cite.

Implications and likely dispute vectors (based on the Regulations)

Although the Regulations do not record cases, the text identifies areas where disputes and litigation are possible because of the scope for discretionary decision‑making, valuation judgments and cross‑jurisdictional compliance:
- Board discretion under reg 13: the Board may deem eligibility or grant benefits in special circumstances; disputes could arise over the proper exercise of that discretion and whether actuarial cost assessment and reporting obligations (reg 13(2)) were met.
- Actuarial determinations and funding decisions: reg 15(5) requires the actuary to recommend contribution rates to ensure Fund stability. If employers or members contend that actuarial advice was incorrect or that the Board improperly implemented recommendations (for example, via benefit reductions under reg 15(7)), litigation could follow on actuarial adequacy or the validity of regulatory amendments.
- Insurance and TPD assessments: where group insurance coverage is in place, TPD definitions follow insurers. If insurers refuse to pay or decline coverage, the Board retains power to decide TPD eligibility under reg 5(b), creating potential conflict over medical evidence and standard of proof , possible litigation or disputes with the insurer or members may arise.
- Treatment of retained benefits and conversion: conversion values depend on benchmark indexing and discount factors (regs 22, 22AA, 22AB). Members may challenge calculation of the multiple or conversion valuation under transitional rules noted in the compilation (see compilation note re 2002 transitional reg 11).
- Marital splitting and Part 7A of SIS Regulations: reg 42 implements splitting; disputes could emerge about valuation methodology for the transferred interest, timing, and tax or preservation consequences.
- Employer dissolution and transfer of interest (reg 35): actuarial ascertainment and the Board’s equitable distribution decisions could provoke claims from employers or members complaining of unfair valuation or distributions.
- Amendment procedures and member rights protections (reg 53): conflicts can arise when the Board and the State propose regulatory amendments, especially where actuarial certification or member consent is contested.

Remedies and dispute forums

The Regulations do not specify an internal statutory appeal route for Board decisions. Disputes would therefore typically proceed through administrative law channels and civil litigation, or through statutory disputes under the SIS Act and related Commonwealth superannuation enforcement mechanisms where SIS compliance is implicated (reg 22A, 22AC). The absence of explicit dispute-resolution mechanisms in the Regulations increases the likelihood that contested matters will be fought in courts or through Commonwealth regulators.

Record‑keeping value

Because the Regulations require actuarial reporting and the Board’s annual report (reg 13(2), reg 52(2)), these documents will be central evidentiary sources in any dispute that proceeds to litigation, particularly on valuation, funding, or the exercise of discretionary powers.

In summary, the Regulations contain multiple provisions that create exposure to disputes , actuarial valuations, Board discretion, insurance determinations and rule changes , but they themselves do not record litigation. Any contemporary litigation history would need to be researched in external case law databases or tribunal records, which are not part of the regulatory text provided.

The Regulations contain several technical features that create operational, valuation and compliance pitfalls. The following non‑exhaustive list highlights concrete traps and implementation risks grounded in the text.

Benchmark and historical accrual rates

Accrued benefit uses two different accrual percentages depending on service before or after 1 July 1988 (reg 3(1) accrued benefit: 13% before 1 July 1988; 12% on or after). For long‑service members with mixed dates, small errors in calculating the division of service across the 1988 cutoff can materially change the multiple and final entitlements. Ensure historical service records are accurate and that the Board applies the correct decimal rounding (membership is expressed in years and parts to 2 decimal places, reg 4(1)). Benchmark indexation traps
The benchmark amount is indexed from 1 July 1999 by AWOTE or a lesser actuary‑recommended amount, and may be adjusted quarterly if the Board so determines (reg 7(1)-(3)). However, reg 18(1) and reg 19(1) require in death and TPD calculations for under‑60 members that the benchmark amount be treated as if it remained the same as on the date of death/disablement. This difference , between frozen benchmark for certain death/disablement calculations and ongoing indexation for other purposes , can produce unexpectedly higher or lower payouts depending on timing. Practitioners must check which benchmark applies to a particular event. Discount factor and retained benefit mechanics
When a member elects not to retain the defined benefit component, or when conversion rules apply, the discount factor may be applied to reduce the benefit (reg 21(1)(b), reg 22AA(2)(c)). The discount factor is determined by the Board on actuary advice (reg 3(1) definition) and is a key lever that affects replacement values on conversion or early payment. Miscommunication of the discount factor, or errors in its application at conversion, can cause disputes. Note also that if a member retains all of the defined benefit portion and later converts it, the member’s multiple is reduced to zero (reg 22AA(3)); conversion thus forecloses a continued DB multiple. Timing requirements for contribution remittance
Member contributions must be deducted at each salary payment and paid to the Fund within three working days of deduction (reg 14(1a), (2)). Employers who delay remittance risk administrative non‑compliance; while there are no express monetary penalties in the Regulations for late remittance, late remittance affects members’ accumulation account crediting and tax and may invoke Commonwealth recoupment mechanisms or tax liabilities. Employer contribution cap and benefit reduction pathway
Employer contributions are required at actuary‑recommended rates to ensure stability, but the employer rate is capped at 7%-10% of the benchmark per category A member (reg 15(5)-(6)). If the actuary recommends a rate greater than 10%, the Board must obtain a report on the extent to which benefits should be reduced and may amend regulations to reduce benefits according to that report (reg 15(7)). Practically, this means that funding shortfalls are resolved by benefit reductions rather than immediate compulsory additional employer levies, but only after actuarial analysis and regulatory amendment processes. Employers and members should be alert to the contingency that benefit levels may be reduced under reg 15(7). Insurance underwriting consequences
If the Board effects a group life/TPD policy, members may be required to undergo medical examinations and provide proof of age (reg 47(1)). If a member refuses the medical or otherwise prejudices the policy, the Board may adjust the defined benefit component in the manner it considers appropriate (reg 47(2)). That adjustment is not formulaically defined, so members face uncertain financial consequences if they fail to comply with underwriting steps. Preservation and SIS Act constraints
Preservation and release of benefits are governed by Commonwealth law where the SIS Act requires it (reg 22A). Members and trustees must therefore navigate Commonwealth preservation conditions, and some entitlements that would otherwise be payable under these Regulations may be deferred due to SIS restrictions. Practitioners must reconcile Fund rules with SIS Act release authorities to avoid improper payments. Retained benefit multiple anomalies and transitional rules
The 2002 transitional provision (compilation note 4) treats a member’s multiple as the new multiple where the recorded multiple would otherwise have been lower than the amount that would have been recorded under the new rules. This retrospective uplift can create valuation and communication issues; trustees must ensure the Board’s records reflect transitional calculations and that members are correctly informed. Category status changes and membership timing
Category C members automatically convert to category A after six months (reg 11(2)), but the Board may extend that period by up to three months if it deems further service unlikely (reg 11(3)-(4)). Employers’ classification and Board discretion can therefore alter a member’s category and thereby change benefit entitlements. Clear administrative processes are needed to avoid misclassification. Voting and member meeting mechanics
Schedule 3 requires quorum of 5% of members for general meetings (Schedule 3 cl 2(1)). The chairman has no casting vote (Schedule 3 cl 8(2)). Motion votes are by simple majority of members present and voting unless a poll is demanded (Schedule 3 cl 7). Because certain regulatory amendments require two‑thirds member consent (reg 53(3)(b)), members and administrators must be careful in meeting notice, quorum and voting processes to ensure that any required consents are valid. Transfers and employer dissolution valuation
Where an employer dissolves or transfers engagements (reg 35), the Board must ascertain the interest of that employer and associated members by actuarial advice and apply it to provide benefits as far as possible or distribute any balance equitably (reg 35(1)-(3)). Valuation methodologies, timing and whether members transfer to a successor employer can complicate outcomes. The Board has discretion over the form of benefits provided, which could be a source of dispute if members expect cash equivalents. Splitting and non‑member spouse rules
Regulation 42 provides that a non‑member spouse who obtains a new interest via Part 7A of the SIS Regulations becomes a category D member and is credited accordingly (reg 42(2)). Reg 42(2a) limits creation of new interests to spouses of mine workers or officers of the Board. Practitioners must ensure that splitting orders are implementable under these constraints and that any required actuarial valuation is performed correctly.

Each of these items is a concrete operational risk identified in the Regulations. Effective compliance requires robust record‑keeping (service history to 2 decimal places, reg 4(1)), clear procedural rules for membership classification, actuarial transparency on rates and multiples, and careful coordination with Commonwealth SIS and taxation requirements.

Practical, source‑grounded steps for the Board, employers and members follow. These are operational checklists and controls mapped to specific regulatory duties and risk points in the text.

For the Board (trustee functions and administration)

Maintain accumulation accounts and ledger entries per reg 27A: ensure credits include all member and employer contributions, splittable transfers, Commonwealth payments accepted under reg 16A, insurance proceeds debited appropriately, and that debits include premiums, tax, administrative costs and any required debits under reg 42(3) (reg 27A(2)-(3)). Adopt consistent accounting rules and document them so distribution of earnings and losses can be reproduced.
Declare Fund earning rates on a fixed timetable and document methodology for applying rates to accumulation accounts (daily balances, average balances or other) as permitted by reg 27B(1)-(6). Decide and record whether to declare interim rates and how to treat periods between distributions (reg 27B(3)-(4)). Provide transparency in the annual report as to how earnings/losses and expenses were treated.
Implement the benchmark indexation policy and record any Board determination to adopt quarterly increases (reg 7(1)-(3)). Update member communications and calculation systems whenever the benchmark is altered.
Preserve member rights and comply with SIS Act release/preservation requirements (reg 22A). Ensure written processes for testing SIS Act conditions of release before any payment to members, especially for Category D members (reg 21D(1)).
Establish underwriting and medical examination procedures in line with reg 47(1)-(3). Provide clear member notices explaining consequences of refusal and document any adjustments to DB components per reg 47(2). Record insurer definitions of TPD and integrate them with internal disability determination processes (reg 5).
Manage retention and conversion options: systems must record member’s multiple per reg 22(3), apply conversion formulae in reg 22AA(2), and ensure that conversion reduces the multiple to zero (reg 22AA(3)). Provide members with clear election forms and confirmation statements showing the multiple, benchmark applied, discount factor and resulting credited amount.
Conduct actuarial reviews and follow reg 15(5): obtain, document and act upon the actuary’s recommendations for employer contribution rates and incorporate actuary advice when exercising discretion under reg 13. Report any cost of Board discretion in the annual report per reg 13(2).
Ensure regulatory amendment protocols under reg 53 are followed if modifications are proposed: obtain actuarial certifications where required, secure employer or member consent where needed, and document compliance with procedural thresholds for amending contribution and benefit provisions.
Administer general meetings per Schedule 3: provide proper notice (7-30 days, Schedule 3 cl 1), verify quorum (5% threshold, Schedule 3 cl 2), and maintain minute books as prima facie evidence (Schedule 3 cl 9). Follow optional preferential voting and returning officer appointment procedures for Board elections (reg 40).

For employers

Deduct category A member contributions at the prescribed rate (3% of benchmark) and remit to the Fund within three working days of deduction (reg 14(1), (1a), (2)). Put in place payroll controls and reconciliation to ensure timely remittance and correct crediting to accumulation accounts.
Budget for employer contributions in line with actuarial recommendations, noting the statutory cap of 7%-10% of the benchmark per category A member (reg 15(5)-(6)). If the actuary recommends rates above 10%, expect engagement with the Board and potential benefit reduction scenarios under reg 15(7).
If admitting employees to the Fund, ensure that admission agreements with the Board are in the prescribed form and that employers understand the consequences on member rights and funding (reg 33(1)-(2)). When ceasing participation or on employer dissolution, engage proactively with the Board on actuarial ascertainment and equitable distribution of residual interest under reg 34 and reg 35.
If employees are part‑time, determine and notify service percentage per reg 46(2)-(4) and adjust member and employer contributions and benefit calculations pro rata (reg 46(6)-(8)). Maintain records of service percentage changes and notify the Board promptly.

For members

Know your category: the entitlements differ substantially across categories A-D (reg 9A, regs 17-21, 21B, 21D). If you are a new mine worker, be aware of the category C to A transition rule after six months (reg 11(1)-(4)).
Pay and monitor contributions: category A members must pay 3% of the benchmark via payroll deduction (reg 14(1)-(2)). Keep pay slips and statements to check proper remittance and crediting to your accumulation account.
Consider retention and conversion options carefully: if you are entitled to a defined benefit, you may request that the Board retain it (reg 22). If you later convert retained defined benefits to accumulation benefits, the formula in reg 22AA applies and the member’s multiple is reduced to zero (reg 22AA(2)-(3)). Understand how the discount factor may apply in your case (reg 3(1) definition of discount factor).
Provide medicals and proofs where required for insurance: refusal can lead to adjustment of the defined benefit component (reg 47(1)-(2)). If TPD is relevant, understand whether coverage is insurer‑based or via Board determination per reg 5 and provide the medical evidence required.
Use nomination and update it regularly: the Board invites nominated dependants for death benefits (reg 25), but the Board retains final discretion on distribution and may consider the will and nominations among other factors (reg 24(2)-(3)). Keep nominations up to date to aid the Board’s discretion.
Be aware of SIS Act preservation and splitting rules: preservation may prevent immediate payment (reg 22A), and splitting under Part 7A of the SIS Regulations may create category D membership for non‑member spouses (reg 42). Seek advice before making elections impacting preservation or splitting.

Record‑keeping and systems

Record service history with precision: membership is measured in years and parts to two decimal places (reg 4(1)). Accurate date and salary records are essential to calculate accrued benefits, especially around the 1 July 1988 breakpoint and for part‑time service percentages (reg 46).
Document actuarial and medical processes: maintain copies of actuarial reports and Board decisions, particularly where discretion is exercised or values are adjusted, because these documents are required to be reported and will be essential in any dispute (reg 13(2), reg 15(5)-(7), reg 53).
Maintain compliance calendars tied to the Financial Administration and Audit Act reporting deadlines to ensure annual reports and member meetings occur in the timeframe required under reg 52(2) and Schedule 3 cl 5.

Practical checklists for settlement and transfers

Transfers to other funds require member consent and Board conditions (reg 44(1)). Ensure transfer paperwork meets SIS Act and SIS Regulations transfer requirements, confirm trustees of receiving funds, and obtain releases that constitute sufficient discharge to the Board (reg 44(3)). For transfers from other funds, enter formal agreements and seek actuarial advice to grant additional rights where necessary (reg 43(1)-(3)).

In summary, compliance requires coordinated governance between the Board, actuary and employers, precise record‑keeping, proactive management of insurance underwriting processes, transparent communication to members about retention and conversion options, and tight reconciliation of payroll remittances. The SIS Act overlay makes Commonwealth law compliance integral to correct Fund operation.

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