14Superannuation

14 Superannuation

Commonwealth Superannuation Scheme (1) For an office holder who is a member of the CSS: (a) the office holder’s annual rate of salary for the purposes of the CSS is the office holder’s superannuation salary; and (b) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 7, the value attributed to the employer superannuation contribution for the office holder is an amount equal to 15.4% of the office holder’s superannuation salary.

Note: For the superannuation salary for an office holder who is a member of the CSS, see section 15.

Public Sector Superannuation Scheme (2) For an office holder who is a member of the PSS: (a) the office holder’s basic salary for the purposes of the PSS is the office holder’s superannuation salary; and (b) the amount of the office holder’s recognised allowances for the purposes of the PSS is nil; and (c) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 7, the value attributed to the employer superannuation contribution for the office holder is an amount equal to 15.4% of the office holder’s superannuation salary.

Note: For the superannuation salary for an office holder who is a member of the PSS, see section 15.

Defence Force Retirement and Death Benefits (3) For an office holder who is a member of the DFRDB: (a) the office holder’s annual rate of salary for the purposes of the DFRDB is the office holder’s superannuation salary; and (b) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 7, the value attributed to the employer superannuation contribution for the office holder is an amount equal to 15.4% of the office holder’s superannuation salary.

Note: For the superannuation salary for an office holder who is a member of the DFRDB, see section 15.

Military Superannuation and Benefits Scheme (4) For an office holder who is a member of the MSBS: (a) the office holder’s annual rate of salary for the purposes of the MSBS is the office holder’s superannuation salary; and (b) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 7, the value attributed to the employer superannuation contribution for the office holder is an amount equal to 15.4% of the office holder’s superannuation salary.

Note: For the superannuation salary for an office holder who is a member of the MSBS, see section 15.

Public Sector Superannuation Accumulation Plan (5) For an office holder who is a member of PSSAP, the office holder’s superannuation salary for the purposes of the Superannuation (PSSAP) Trust Deed is the office holder’s ordinary time earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992). UniSuper (6) For an office holder who is a member of the defined benefit division of UniSuper: (a) the office holder’s annual rate of salary for the purposes of the defined benefit division of UniSuper is the office holder’s superannuation salary; and (b) for the purposes of paragraph (ba) of the definition of employer superannuation contribution in section 7, the amount is the contribution made by an employer to the defined benefit division of UniSuper in respect of the office holder.