Legislative Assembly Members' Pensions Act 1979 (Northern Territory)

This Act establishes and governs a closed contributory superannuation scheme for certain members of the Northern Territory Legislative Assembly (the Scheme), sets contribution rates and benefit formulas, prescribes how the Scheme is administered following structural changes, and creates related procedural and enforcement rules.

Mechanically, the text does the following (source references in parentheses):

Defines the covered population as members elected before the scheme closure date who have been continuously members since that date (s 3). The Scheme is a closed scheme: the definition of member is linked to the scheme closure date created by the 2004 Scheme Closure Act (s 3; see the endnotes for the 2004 amendment).
Requires member contributions at a fixed statutory rate of 11.5% of salary (basic salary, and in many cases additional salary), subject to elections and exemptions (s 16; s 17; s 17A).
Specifies pension entitlement rules, including eligibility thresholds (elected on at least three occasions; eight years aggregate service) and a defined benefit calculation expressed as A + B where A relates to basic salary and B to additional salaries (s 19). The pension is indexed in proportion to increases in basic salary (s 19(2)).
Provides lump-sum alternatives via commutation formulas for former members, spouses and non‑member spouses, with detailed formulas tying lump sums to pension amounts and accumulation accounts (s 25; s 25A; s 25D).
Prescribes spouse and dependent child benefits on death in office or death after retirement, including specific percentages and interaction with commutation choices (s 24; s 25A(3); s 24(4)-(8)).
Incorporates mechanisms to meet Commonwealth superannuation surcharge and taxation interactions: the Scheme must be administered in accordance with the Commonwealth Superannuation Contributions Tax Imposition Act 1997 and its collection Act (the Surcharge Act and Surcharge Collection Act) and any Territory-Commonwealth written agreement on exempt public sector schemes (s 3A). Specific debt-accounting and commutation options exist to satisfy surcharge notices (ss 7-9A) and to honour ATO release authorities for tax debts (s 25AB).

NORTHERN TERRITORY OF AUSTRALIA LEGISLATIVE ASSEMBLY MEMBERS' PENSIONS ACT 1979 As in force at 12 April 2019 Table of provisions Part I Preliminary 1 Short title ......................................................................................... 1 2 Commencement .............................................................................. 1 3 Definitions ........................................................................................ 1 3A Scheme to comply with superannuation surcharge laws and agreements with Commonwealth .................................................... 3 3B Application of Criminal Code ........................................................... 3 Part II Administration Division 1 Discontinuance of Legislative Assembly Members' Superannuation Fund 4 Transfer of Fund assets and liabilities ............................................. 3 4A Transfer of functions ........................................................................ 4 5 Record of accounts.......................................................................... 4 6 Return on accumulation accounts ................................................... 5 7 Surcharge debt accounts ................................................................. 5 8 Advance payments to reduce superannuation contributions surcharge......................................................................................... 5 9 Repayment of superannuation contribution surcharge .................... 6 9A Commutation to pay deferred superannuation contributions surcharge......................................................................................... 6 10 Actuarial review ............................................................................... 7 11 Payments and appropriation ............................................................ 7 Division 2 Commissioner 12 Delegation ....................................................................................... 7 Part III Contributions 15A Application ....................................................................................... 7 16 Contributions by members ............................................................... 7 17 Election by Ministers, &c.................................................................. 8 17A Certain members not entitled to contribute ...................................... 8 Part IV Pensions and benefits 18 Definitions ........................................................................................ 9

Legislative Assembly Members' Pensions Act 1979 ii 19 Pensions .......................................................................................... 9 20 Additional salary ............................................................................ 10 21 Benefits to certain former members and to estate where no dependants .................................................................................... 11 22 Retirement through ill health .......................................................... 11 24 Spouses' and dependent children's benefit ................................... 12 25 Commutation of pension – former member ................................... 14 25A Commutation of pension – spouse ................................................ 15 25AB Commutation to pay tax debts ....................................................... 16 Part IVA Requirements of Family Law Act 25B Definitions ...................................................................................... 17 25C Act to be administered so as to comply with Family Law Act provisions in relation to superannuation ........................................ 17 25D Commutation of non-member spouse pension payable in accordance with Family Law Act ................................................... 18 Part V Miscellaneous 26 Service before commencement of Act ........................................... 19 27 Election or re-election of person entitled to pension ...................... 19 27A Re-election of person entitled to payment under section 21 .......... 19 27B Claims for benefits ......................................................................... 20 28 Fees for additional services ........................................................... 20 28A Offence to disclose confidential information .................................. 20 29 Regulations.................................................................................... 21 Part VI Transitional matters for Superannuation Legislation Amendment Act 2010 30 Object of this Part .......................................................................... 21 31 Definitions ...................................................................................... 22 32 Transfer of Fund and liabilities etc. ................................................ 22 33 Effect on rights and remedies ........................................................ 23 34 Completion of change of trusteeship ............................................. 23 35 Exemption from taxes and charges ............................................... 23 36 Continuation of ongoing matters .................................................... 24 Part VII Transitional matters for Superannuation Legislation Amendment and Repeal Act 2014 37 Time limit for claiming retirement through ill health benefit ............ 24

Legislative Assembly Members' Pensions Act 1979 iii Part VIII Transitional matters for Superannuation Legislation Amendment Act 2019 38 Exemption from taxes and charges ............................................... 25 39 Continuation of ongoing matters .................................................... 25 40 Acquisition on just terms ................................................................ 26 ENDNOTES

NORTHERN TERRITORY OF AUSTRALIA

As in force at 12 April 2019

LEGISLATIVE ASSEMBLY MEMBERS' PENSIONS ACT 1979 An Act establish a Contributory Superannuation Scheme for certain Members of the Legislative Assembly elected before the scheme closure date, and for related purposes Part I Preliminary 1 Short title This Act may be cited as the Legislative Assembly Members' Pensions Act 1979. 2 Commencement This Act shall come into operation on a date to be fixed by the Administrator by notice in the Gazette. 3 Definitions In this Act: accumulation account means the account of a member or former member recorded in the accounts of the Scheme. additional salary means that part of a members salary or allowance paid to a member, in addition to his or her basic salary as a member, in respect of service in the Assembly as the Speaker, a Minister or Leader of the Opposition, or other service in a particular office or in performance of a particular function in respect of which remuneration or an allowance is payable under the Assembly Members and Statutory Officers (Remuneration and Other Entitlements) Act 2006. Assembly means the Legislative Assembly. asset means property of any kind, whether tangible or intangible, real or personal, including any right, interest or claim of any kind, whether liquidated or unliquidated, actual, contingent or prospective.

Part I Preliminary Legislative Assembly Members' Pensions Act 1979 2 basic salary has the same meaning as in the Assembly Members and Statutory Officers (Remuneration and Other Entitlements) Act 2006. Commissioner, see section 3(1) of the Superannuation Act 1986. full term of the Assembly, in relation to a member elected at a by-election, includes the period between his or her election as a member (whenever occurring) and the date of the next succeeding general election of members of the Assembly. Fund means the Legislative Assembly Members' Superannuation Fund established on 23 September 1979 under this Act. liability means any liability, duty or obligation, whether liquidated or unliquidated, actual, contingent or prospective. member means a member of the Assembly who: (a) was elected before the scheme closure date; and (b) has been a member of the Assembly continuously since that date. right means any right, power, privilege or immunity, whether actual, contingent or prospective. Scheme means the superannuation scheme established by this Act. scheme closure date means the date on which the Legislative Assembly Members' Superannuation Amendment (Scheme Closure) Act 2004 commences. superannuation contributions surcharge means the superannuation contributions surcharge imposed under the Surcharge Act. Surcharge Act means the Superannuation Contributions Tax Imposition Act 1997 of the Commonwealth and includes regulations under that Act. Surcharge Collection Act means the Superannuation Contributions Tax (Assessment and Collection) Act 1997 of the Commonwealth and includes regulations under that Act. transfer date means the commencement of section 7 of the Superannuation Legislation Amendment Act 2019.

Part II Administration Division 1 Discontinuance of Legislative Assembly Members' Superannuation Fund Legislative Assembly Members' Pensions Act 1979 3 Trustee Board means the Superannuation Trustee Board as constituted on the transfer date under section 8A of the Superannuation Act 1986. Note for section 3 The Interpretation Act 1978 contains definitions and other provisions that may be relevant to this Act. 3A Scheme to comply with superannuation surcharge laws and agreements with Commonwealth (1) The Scheme is to be administered in accordance with: (a) the Surcharge Act and the Surcharge Collection Act; and (b) a written agreement entered into by the Territory and the Commonwealth relating to exempt public sector superannuation schemes within the meaning of section 10 of the Superannuation Industry (Supervision) Act 1993 of the Commonwealth. (2) If a provision of this Act or the Regulations is inconsistent with a provision of the Surcharge Act or the Surcharge Collection Act, the provision of this Act or the Regulations is to be taken to have been complied with if the provision of the Surcharge Act or the Surcharge Collection Act, as the case may be, has been complied with. 3B Application of Criminal Code Part IIAA of the Criminal Code applies to an offence against this Act. Note for section 3B Part IIAA of the Criminal Code states the general principles of criminal responsibility, establishes general defences, and deals with burden of proof. It also defines, or elaborates on, certain concepts commonly used in the creation of offences. Part II Administration Division 1 Discontinuance of Legislative Assembly Members' Superannuation Fund 4 Transfer of Fund assets and liabilities (1) The assets and liabilities of the Fund are transferred to the Central Holding Authority on the transfer date.

Part II Administration Division 1 Discontinuance of Legislative Assembly Members' Superannuation Fund Legislative Assembly Members' Pensions Act 1979 4 (2) The assets and liabilities of the Fund must be recorded in the accounts of the Central Holding Authority. (3) The Fund is discontinued when all its assets and liabilities are transferred under subsection (1). 4A Transfer of functions (1) On the transfer date, the Trustee Board and Commissioner must: (a) take all practicable steps to transfer the Trustee Board's functions and the records and administration of the Scheme to the Commissioner; and (b) give to each registrar all documents and information necessary to record and register the transfers mentioned in paragraph (a). (2) On the transfer date: (a) the Commissioner is substituted for the Trustee Board in any proceedings relating to the Fund to which the Trustee Board is a party; and (b) the Commissioner is substituted for the Trustee Board in any agreement or document relating to the Fund; and (c) any proceedings relating to the Fund that could have been commenced by or against the Trustee Board may only be commenced by or against the Commissioner; and (d) any remedy that would have been available to or against the Trustee Board relating to the Fund is available only to or against the Commissioner. (3) In this section: registrar means a person authorised or required by a law of any jurisdiction to record or register documents relating to transactions affecting a transferred asset or liability. 5 Record of accounts The Commissioner must record the following in relation to each member and each former member who retains an interest in the Scheme: (a) all contributions made under Part III;

Part II Administration Division 1 Discontinuance of Legislative Assembly Members' Superannuation Fund Legislative Assembly Members' Pensions Act 1979 5 (b) the return on the accumulation account as at the end of the financial year before the assets of the Fund are transferred to the Central Holding Authority; (c) the rate of return on the accumulation account determined under section 6(1); (d) all benefits and other amounts paid from the accumulation account; (e) any other amounts debited or credited to the accumulation account. 6 Return on accumulation accounts (1) The Commissioner must, on the transfer date, determine the rate of return (which may be positive, neutral or negative) on accumulation accounts. (2) The return is to be credited or debited to accumulation accounts as at the transfer date. 7 Surcharge debt accounts (1) The Commissioner must establish and maintain for the purposes of section 16 of the Surcharge Collection Act a surcharge debt account for each member in relation to whom a superannuation contributions surcharge is paid or payable by the Commissioner. (2) The Commissioner must debit to the surcharge debt account of a member: (a) any superannuation contributions surcharge paid or payable by the Commissioner in respect of the member; and (b) any interest payable under the Surcharge Collection Act on the amount by which the account is in debit. (3) The Commissioner must credit to the surcharge debt account of a member any amount paid under section 8 by the member. 8 Advance payments to reduce superannuation contributions surcharge (1) A member may, by lodging with the Commissioner an election form, do any of the following: (a) pay an amount to the credit of the Central Holding Authority to reduce the amount by which the member's surcharge debt account is in debit;

Part II Administration Division 1 Discontinuance of Legislative Assembly Members' Superannuation Fund Legislative Assembly Members' Pensions Act 1979 6 (b) pay the amount by a single payment or by periodic payments; (c) vary, in accordance with the form, the amount or manner of payment; (d) revoke a previous election under this section. (2) The election form must: (a) be in a form approved by the Commissioner; and (b) specify the amount to be paid and the manner of payment. 9 Repayment of superannuation contribution surcharge Despite any other provision of this Act, the Commissioner may: (a) commute part of a member's pension under this Act to a lump sum in order to pay the balance of the member's surcharge debt account; or (b) deduct an amount equal to the balance of a member's surcharge debt account from any payment to be made under this Act in relation to the member. 9A Commutation to pay deferred superannuation contributions surcharge (1) A former member or other person may request commutation, under subsection (2), of a pension or allowance if: (a) the pension or allowance is payable under this Act to the former member or person; and (b) the former member or other person has received, from the Commissioner of Taxation, a notice under section 15 of the Surcharge Collection Act and is liable to pay a superannuation contributions surcharge in an amount specified in the notice; and (c) the superannuation contributions surcharge relates to surchargeable contributions, within the meaning of the Surcharge Collection Act, in relation to the former member, a deceased member or a deceased former member. (2) The former member or other person may, in writing, request the Commissioner to commute as much of the pension or allowance payable to the former member or other person as is necessary to provide a lump sum equivalent to the amount of the superannuation contributions surcharge.

Part III Contributions Legislative Assembly Members' Pensions Act 1979 7 (3) The Commissioner must comply with the request if satisfied that the commuted amount will be used to pay the superannuation contributions surcharge. 10 Actuarial review (1) The Commissioner must have an actuarial review of the Scheme carried out as at 30 June 2019 and 3 year intervals after that date, or at other dates as directed by the Minister. (2) The Commissioner may engage an actuary to carry out an actuarial review. (3) The cost of engaging an actuary and the costs of an actuarial review are to be paid by the Territory. 11 Payments and appropriation (1) The benefits payable under this Act must be paid from the Central Holding Authority. (2) The appropriation of public moneys for the purpose of paying benefits under this Act is established or increased to the extent necessary. Division 2 Commissioner 12 Delegation The Commissioner may delegate any of the Commissioner's powers and functions under this Act to a person. Part III Contributions 15A Application This Part applies to a member who was elected before the scheme closure date and is a member on that date. 16 Contributions by members (1) Subject to subsection (1A), every member must contribute to the Central Holding Authority. (1A) A member is not required to contribute to the Central Holding Authority in respect of any basic salary received by the member after the completion of 20 years service as a member but may, within 14 days (or such longer period as the Commissioner allows) after the completion of that 20 years service, by notice in writing to

Part III Contributions Legislative Assembly Members' Pensions Act 1979 8 the Minister and the Commissioner, elect to pay contributions or to continue to pay contributions in respect of the member's additional salary earned after the completion of that 20 years service and must contribute to the Central Holding Authority accordingly. (2) Subject to section 17, the rate of contribution of a member to the Central Holding Authority is: (a) in the case of a member who is not in receipt of additional salary – 11.5% of the member's basic salary; or (b) in the case of a member who is in receipt of additional salary – 11.5% of the aggregate of the member's basic salary and additional salary; or (c) in the case of a member who is in receipt of additional salary in respect of which the member has made an election under subsection (1A) – 11.5% of that additional salary. (3) The contributions payable under this section must be deducted from every amount of basic salary and additional salary payable to the member, and the amount so deducted must be paid to the Central Holding Authority. 17 Election by Ministers, &c. A member who is receiving additional salary may, by notice in writing to the Minister and the Commissioner, elect to pay contributions on the member's basic salary only and, while that election remains in force, only those contributions are to be deducted from the member's salary and paid to the Central Holding Authority. 17A Certain members not entitled to contribute A member for whom the Territory must make a contribution under the Legislative Assembly Members' Superannuation Contributions Act 2004 is not entitled to contribute to the Central Holding Authority.

Part IV Pensions and benefits Legislative Assembly Members' Pensions Act 1979 9 Part IV Pensions and benefits 18 Definitions In this Part: dependent child, in relation to a member or former member, means a child, adopted child, foster child or stepchild of that member or former member who is unmarried and: (a) has not attained the age of 16 years; or (b) has attained the age of 16 years but has not attained the age of 25 years, is receiving full-time education at a school, college or university and is primarily dependent on the member or former member for financial support. spouse, of a member or former member, means: (a) a spouse of the member or former member who, at the relevant time, was living with the member or former member on a bona fide domestic basis; or (b) a spouse of the member or former member who, at the relevant time, was not living with the member or former member on a bona fide domestic basis but, in the opinion of the Commissioner, was wholly or substantially dependent upon the member or former member at that time; or (c) a de facto partner of the member or former member; or (d) a former de facto partner of the member or former member who, in the opinion of the Commissioner, was wholly or substantially dependent upon the member or former member at the relevant time, but does not include a person who married, or entered a de facto relationship with, a former member: (e) after the former member's retirement; and (f) after the former member attained the age of 60 years; and (g) less than 5 years before the former member's death. 19 Pensions (1) Subject to this Act, where a member who has been elected on not less than 3 occasions and has served as a member for an

Part IV Pensions and benefits Legislative Assembly Members' Pensions Act 1979 10 aggregate period of not less than 8 years ceases to be a member, the member is entitled to be paid out of the Central Holding Authority an annual pension at a rate equal to: A + B where: A is an amount equal to 6.25% of final basic salary for each of the first 8 years of service plus 3% of final basic salary for each year of service in excess of 8 years (with a part year being taken into account as a fraction of a whole year calculated on the basis of days), subject to a maximum of 80% of final basic salary. B is the amount obtained by aggregating, for each office or function for which additional salary was payable to the member, an amount equal to 6.25% of the final additional salary payable in respect of the office or function for each year the member held the office or performed the function (with a part year being taken into account as a fraction of a whole year calculated on the basis of days), subject to a maximum of 80% of the final additional salary payable for the office or function attracting the highest additional salary held or performed by the member. (2) The annual rate of pension payable under subsection (1) shall be increased in proportion to increases in the basic salary payable to members from time to time. (3) In this section: final additional salary, in respect of an office or function attracting additional salary, means the additional salary payable at the time a person ceases to be a member or, where an office or function has ceased to exist, an amount of additional salary determined by the Speaker after considering actuarial advice. final basic salary means the basic salary payable at the time a person ceases to be a member. service includes a period of service recognised under section 26 or 27. 20 Additional salary In calculating the amount payable to a person under section 19(1), additional salary shall not be taken into account where that person has, in respect of that additional salary, made an election under section 17 and contributions otherwise payable have been reduced

Part IV Pensions and benefits Legislative Assembly Members' Pensions Act 1979 11 as a consequence of that election. 21 Benefits to certain former members and to estate where no dependants (1) A person who ceases to be a member otherwise than by reason of his or her death and who is not entitled to a pension under this Act shall be entitled to a lump sum payment equal to 2.5 times the amount standing to the credit of his or her accumulation account at the time the lump sum is paid. (2) Where a member dies leaving no spouse or dependent child surviving him or her, there is payable to his or her estate a lump sum amount equal to 2.5 times the amount standing to the credit of his or her accumulation account at the time the lump sum is paid. 22 Retirement through ill health (1) A person who becomes a member after the commencement of this Act may furnish to the Commissioner a certificate of a registered medical practitioner, who has been approved by the Commissioner, certifying that the member is not likely by reason of ill health to be rendered incapable, before the expiration of a period of 8 years from the date of the certificate, of performing the duties of a member. (2) Where a member who has furnished a certificate pursuant to subsection (1), or a person who was a member at the commencement of this Act, satisfies the Commissioner that the member or person has ceased to be a member because the member or person has been rendered incapable of being a member by reason of ill health, the member or person is, subject to subsection (3), entitled to a pension calculated under section 19 before the expiration of a period of 8 years and before having been elected on 3 occasions. (2A) Where a member has served less than 8 years and subsection (2) applies, the member’s pension calculated under section 19(1) shall be multiplied by 8 and divided by the member’s period of service in years (with a part year being taken into account as a fraction of a whole year calculated on the basis of days). (3) A person who applies to the Commissioner under this section must provide the Commissioner with such medical reports and other evidence as the Commissioner may require.

Part IV Pensions and benefits Legislative Assembly Members' Pensions Act 1979 12 24 Spouses' and dependent children's benefit (1) On the death of a former member who was receiving a pension under this Part, the spouse of that former member shall be entitled to an annual pension at the rate of: (a) in the case where the former member had not converted any part of his or her pension entitlement to a lump sum payment: (i) five-sixths of the pension that would have been payable, from time to time, to the former member but for his or her death; or (ii) 40% per annum of the basic salary from time to time, whichever is the greater amount; and (b) in the case where the former member had converted part of his or her pension entitlement to a lump sum payment – five- sixths of the pension that would have been payable, from time to time, to the former member but for his or her death, but the spouse shall be entitled to no pension if the former member had converted his or her entire pension entitlement to a lump sum payment. (2) On the death of a member who has been elected on 3 occasions and has served for an aggregate period of 8 years, the spouse of that member shall, be entitled to an annual pension at the rate of: (a) five-sixths of the pension that would have been payable, from time to time, to the member but for his or her death if he or she had ceased to be a member on the date of his or her death and was entitled to a pension under section 19; or (b) 40 per cent per annum of the basic salary from time to time, whichever is the greater amount. (3) On the death of a member before he or she has been elected on 3 occasions and has served for an aggregate period of 8 years, a pension shall be paid to his or her spouse, at the same rate as that applying under subsection (2) and, for that purpose, the member’s pension calculated under section 19(1) shall be multiplied by 8 and divided by the member’s period of service in years (with a part year being taken into account as a fraction of a whole year calculated on the basis of days). (4) Subject to subsection (5), where a member dies leaving a dependent child but no spouse, or where a former member who

Part IV Pensions and benefits Legislative Assembly Members' Pensions Act 1979 13 was receiving a pension under this Act dies leaving a dependent child but no spouse, or where the spouse of a deceased person who was before the person's death receiving a pension under this Act dies leaving a dependent child, there is payable to such person or persons as the Commissioner thinks fit, an allowance in respect of such child or children of an amount equal to the following percentage of the pension that was payable to the deceased spouse of the deceased member or former member, or that would have been payable had the person survived the deceased member or former member: one child – 45% 2 children – 80% 3 children – 90% 4 or more children – 100% (5) An amount otherwise payable under subsection (4) in respect of a dependent child shall, where the child is a dependent child of a former member or the spouse of a deceased member who has converted a part of his or her or her pension entitlement to a lump sum payment, be reduced by the same proportion as the proportion of the pension entitlement that was converted to a lump sum payment bears to the whole amount of the original pension entitlement of the former member or spouse, as the case may be and, if the whole of the pension entitlement has been converted into a lump sum payment, there should be no entitlement to an allowance under subsection (4). (6) A dependent child of a member who died in office without leaving a surviving spouse, or a person acting on behalf of such a child, may, within 6 months after the date of death of the member, apply to the Commissioner to have a lump sum equal to 2.5 times the amount of the deceased member's accumulation account distributed for the dependent child's benefit as a lump sum payment in lieu of an allowance under subsection (4) and the Commissioner may, in the Commissioner's absolute discretion, after receiving and considering such actuarial advice, if any, as the Commissioner thinks fit and taking into account whether the payment of an allowance rather than the lump sum benefit would be to the advantage of that or any other dependent child, distribute the lump sum benefit amongst the deceased member's dependent and non-dependent children in such proportion as, in the opinion of the Commissioner, is equitable in the circumstances. (7) Where an amount in respect of an infant or other person under a legal disability is paid under this section by the Commissioner to a

Part IV Pensions and benefits Legislative Assembly Members' Pensions Act 1979 14 person having the care or control of the infant or other person or the infant's or other person's property, the Commissioner is not bound to see to the application of that amount. (8) Where at the time of death, a member or former member had more than one spouse, the aggregate amount payable under this section must not exceed the amount that would have been payable if at the time of death there was had only one spouse, and the Commissioner, in the Commissioner's absolute discretion, may apportion any such amount between the spouses as, in the opinion of the Commissioner, is equitable in the circumstances. 25 Commutation of pension – former member (1) A former member who is entitled to a pension under section 19 or 22 may, within the period of 6 months after ceasing to be a member, by notice in writing to the Commissioner, elect to convert all or part of the former member's pension entitlement to a lump sum payment determined in accordance with subsection (2). (2) A lump sum payment under subsection (1) shall be equal to the higher amount resulting from the application of the following 2 formulas: (a) R x P x (10 – 2 y ) (b) R x 2.5 x D where: R is the proportion of pension to be commuted. P is the annual amount of pension entitlement. Y is: (i) where the person has not attained the age of 66 years – 0; or (ii) in any other case – the number of completed years between the age of the person at the time of electing for commutation and 65. D is the value of the person's accumulation account at the time of his or her ceasing to be a member. (3) A former member who makes an election under subsection (1) shall be entitled to receive a lump sum payment calculated under subsection (2) and from the date of payment of that lump sum the

Part IV Pensions and benefits Legislative Assembly Members' Pensions Act 1979 15 annual pension payable to that former member shall be reduced by the amount of annual pension in respect of which the election was made. 25A Commutation of pension – spouse (1) The spouse of a member, who is entitled to a pension under section 24(2) or (3), may, within 6 months after first becoming entitled to that pension, by notice in writing to the Commissioner, elect to convert all or part of the pension entitlement to a lump sum payment determined in accordance with subsection (2). (2) A lump sum payment under subsection (1) shall be equal to the higher amount resulting from the application of the following 2 formulas: (a) R x S x (10 – 2 y ) (b) R x 2.5 x D where: R is the proportion of pension to be commuted. S is the annual amount of spouse's pension entitlement. D is the value of the member's accumulation account at the time of his or her death. Y is: (i) where the spouse has not attained the age of 66 years – 0; or (ii) in any other case – the number of completed years between the age of the spouse at the time of electing for commutation and 65. (3) Nothing in this section shall be construed as depriving a spouse referred to in subsection (1) of the right to receive pension payments in respect of the period between first becoming entitled to a pension and the date of payment of the lump sum arising from the commutation elected for under that subsection. (4) The spouse of a former member, who is entitled to a pension under section 24(1), may, within 6 months after first becoming entitled to that pension, by notice in writing to the Commissioner, elect to convert all or part of the pension entitlement to a lump sum payment equal to the amount resulting from the application of the

Part IV Pensions and benefits Legislative Assembly Members' Pensions Act 1979 16 formula: R x S (10 – 2 y ) where: R, S, and Y have the same meaning as in subsection (2). 25AB Commutation to pay tax debts (1) This section applies if: (a) a former member or other person (a taxpayer) becomes entitled to a pension or allowance under this Act; and (b) the Commonwealth Commissioner of Taxation (the ATO) issues a release authority (as defined in section 45DA of the Superannuation Act 1986) for the taxpayer; and (c) the release authority is given to the Commissioner: (i) before payment of the taxpayer's pension or allowance commences; and (ii) in accordance with the relevant Commonwealth Act. (2) On receipt of the request, the Commissioner may: (a) commute so much of the pension or allowance as is necessary to provide a lump sum equal to the release amount determined under subsection (3); and (b) pay the lump sum: (i) to the ATO; or (ii) if the relevant Commonwealth Act permits and the taxpayer so requests – to the taxpayer. (3) The release amount is whichever of the following is the least: (a) the amount authorised by the release authority to be paid; (b) the amount the taxpayer or the ATO requests to be paid; (c) the amount of the lump sum that would be achieved if the whole of the taxpayer's pension or allowance were commuted.

Part IVA Requirements of Family Law Act Legislative Assembly Members' Pensions Act 1979 17 (4) If the Commissioner commutes all or part of a taxpayer's pension or allowance: (a) the amount of the pension or allowance to which the taxpayer is entitled is reduced accordingly; and (b) if the taxpayer is a former member – the balance of the former member's accumulation account at the time he or she ceased to be a member is taken to have been reduced by the amount of the commuted lump sum. Part IVA Requirements of Family Law Act 25B Definitions In this Part: Family Law Act means the Family Law Act 1975 of the Commonwealth and includes regulations made under that Act. member spouse, in relation to a superannuation interest, means the person who is the member spouse in relation to that interest under Part VIIIB of the Family Law Act. non-member spouse, in relation to a superannuation interest, means the person who is the non-member spouse in relation to that interest under Part VIIIB of the Family Law Act. splitting instrument means a superannuation agreement, a flag lifting agreement that provides for a payment split, or a splitting order, each within the meaning of Part VIIIB of the Family Law Act. superannuation interest means an interest that a person has under this Act. 25C Act to be administered so as to comply with Family Law Act provisions in relation to superannuation (1) This section applies despite any other provision of this Act. (2) This Act is to be administered in accordance with the provisions of the Family Law Act relating to superannuation. (3) Subject to the provisions of the Family Law Act relating to superannuation, this Act is to be administered in relation to a person in accordance with the provisions of a splitting instrument, if any, that applies in relation to the person.

Part IVA Requirements of Family Law Act Legislative Assembly Members' Pensions Act 1979 18 (4) The Commissioner may prepare written administrative instructions that are necessary or convenient to give effect to: (a) the provisions of the Family Law Act relating to superannuation; and (b) splitting instruments; and (c) Acts of the Commonwealth relating to superannuation and regulations under those Acts. (5) Without limiting the generality of subsection (4), administrative instructions for the purposes of that subsection may include, but are not limited to, the following: (a) the methods of calculating and paying a superannuation interest to member spouses and non-member spouses, including calculations that may reduce the superannuation interest of a member spouse; (b) the establishing of interests and accounts, including accounts under the Superannuation Act 1986, for non-member spouses. (6) An administrative instruction prepared under subsection (4) takes effect on the date specified in the instruction. (7) If a provision of this Act or the administrative instructions made under this section is inconsistent with: (a) a provision of the Family Law Act relating to superannuation; or (b) a splitting instrument, the provision of this Act or the administrative instructions is taken to have been complied with if the provision of the Family Law Act or a splitting instrument, as the case may be, has been complied with. 25D Commutation of non-member spouse pension payable in accordance with Family Law Act (1) If a non-member spouse is entitled to an amount under this Act in accordance with the Family Law Act and the amount is to be paid as a pension, he or she may within 6 months after first becoming entitled to that pension, by notice in writing to the Treasurer, choose to convert all or part of the pension entitlement to a lump sum payment.

Part V Miscellaneous Legislative Assembly Members' Pensions Act 1979 19 (2) Subject to the provisions of the Family Law Act relating to superannuation, the amount of a lump sum payment under subsection (1) is to be determined in accordance with a method and formula determined by the actuary appointed by the Commissioner. Part V Miscellaneous 26 Service before commencement of Act (1) This section applies if a person: (a) was a member of the Assembly at any time between 19 October 1974 and 23 September 1979; and (b) made an election under this section as in force before the commencement of Part 3 of the Superannuation Legislation Amendment Act 2010; and (c) paid the additional contributions required under this section as then in force. (2) If this section applies: (a) the person's period of service as a member during the period from 19 October 1974 and 23 September 1979 is to be treated as membership for this Act; and (b) for sections 17 and 19, that period is taken to be a period during which that member was entitled to additional salary or a salary (as the case requires). 27 Election or re-election of person entitled to pension If a person who is receiving, or is entitled to receive, a pension under this Act is elected or re-elected as a member after the scheme closure date, payment of the pension is suspended until the person ceases to be a member. 27A Re-election of person entitled to payment under section 21 If a person who has received, or is entitled to receive, a payment under section 21 is re-elected as a member after the scheme closure date, the person is not entitled: (a) to contribute to the Scheme after the re-election; or (b) to receive a pension or other payment under this Act in respect of his or her service as a member consequent on the re-election.

Part V Miscellaneous Legislative Assembly Members' Pensions Act 1979 20 27B Claims for benefits (1) A person entitled, or claiming to be entitled, to a benefit under this Act may apply to the Commissioner, in the form approved by the Commissioner, for payment of that benefit. (2) If the application relates to a benefit under section 22, it must be made within 2 years after the person ceased to be a member. (3) The Commissioner must make a decision on the application as soon as practicable after receiving it. (4) On making a decision, the Commissioner must give the applicant a written notice setting out: (a) the Commissioner's decision; and (b) either: (i) the Commissioner's reasons for the decision; or (ii) that the applicant has a right to request written reasons under subsection (5); and (c) that the applicant has a right under Part 5A of the Superannuation Act 1986 to have the decision reviewed. (5) An applicant may, in writing, require the Commissioner to give reasons for the Commissioner's decision and the Commissioner must give the applicant those reasons in writing. 28 Fees for additional services The Commissioner may charge a person who requests a service in relation to this Act the reasonable cost of performing the service. 28A Offence to disclose confidential information (1) A person commits an offence if: (a) the person obtains information in the course of performing a function connected with the administration of this Act or exercising a power under this Act; and (b) the information is confidential and the person is reckless in relation to that circumstance; and (c) the person intentionally engages in conduct; and

Part VI Transitional matters for Superannuation Legislation Amendment Act 2010 Legislative Assembly Members' Pensions Act 1979 21 (d) the conduct results in the disclosure of the information and the disclosure is not: (i) for a purpose connected with the administration of this Act, including a legal proceeding arising out of the operation of this Act; or (ii) to a person who is otherwise entitled to the information; and (e) the person is reckless in relation to the result and circumstance mentioned in paragraph (d). Maximum penalty: 200 penalty units or imprisonment for 2 years. (2) Strict liability applies to subsection (1)(a). (3) If the information mentioned in subsection (1) relates to a person, it is a defence to a prosecution for an offence against that subsection if the person has consented to the disclosure of the information. Note for section 28A In addition to the circumstances mentioned in this section, a person who discloses information mentioned in this section will not be criminally responsible for an offence if the disclosure is justified or excused by or under a law (see section 43BE of the Criminal Code). 29 Regulations The Administrator may make regulations, not inconsistent with this Act, prescribing all matters required or permitted by this Act to be prescribed or necessary or convenient to be prescribed for carrying out or giving effect to this Act. Part VI Transitional matters for Superannuation Legislation Amendment Act 2010 30 Object of this Part The object of this Part is to give effect to the change in the trusteeship of the Fund from the old Trust to the Trustee Board effected by the amendments to the Act made by Part 3 of the Superannuation Legislation Amendment Act 2010.

Part VI Transitional matters for Superannuation Legislation Amendment Act 2010 Legislative Assembly Members' Pensions Act 1979 22 31 Definitions In this Part: asset means property of any kind, whether tangible or intangible, real or personal, including any right, interest or claim of any kind, whether liquidated or unliquidated, actual, contingent or prospective. liability means any liability, duty or obligation, whether liquidated or unliquidated, actual, contingent or prospective, and whether owed alone or jointly with another person or jointly and severally with another person. old Trust means the Legislative Assembly Members' Superannuation Trust under section 11 as in force before the restructure time. old trustee means a person who was a member of the old Trust. restructure time means the commencement of Part 3 of the Superannuation Legislation Amendment Act 2010. right means any right, power, privilege or immunity, whether actual, contingent or prospective. transferred asset or liability means an asset transferred by operation of section 32(a) or liability transferred by operation of section 32(b). 32 Transfer of Fund and liabilities etc. At the restructure time: (a) the Fund vests in the Trustee Board; and (b) each liability of the old Trust becomes a liability of the Trustee Board; and (c) in any proceedings to which the old Trust is party, the Trustee Board is substituted for the old Trust as a party to the proceedings; and (d) any agreement or document relating to a transferred asset or liability is taken to be amended so that any reference in it to the old Trust includes, if the context permits, a reference to the Trustee Board.

Part VI Transitional matters for Superannuation Legislation Amendment Act 2010 Legislative Assembly Members' Pensions Act 1979 23 33 Effect on rights and remedies (1) After the restructure time, any proceedings that could have been commenced by or against the old Trust in relation to a transferred asset or liability: (a) may be commenced by or against the Trustee Board; and (b) cannot be commenced by or against the old Trust. (2) After the restructure time, any remedy that would have been available to or against the old Trust in relation to a transferred asset or liability: (a) is available to or against the Trustee Board; and (b) is not available to or against the old Trust. 34 Completion of change of trusteeship (1) The old trustees, Trustee Board and Commissioner must take all practicable steps to: (a) ensure that the effect sought to be achieved by sections 32 and 33 is achieved; and (b) otherwise give effect to the object of this Part. (2) Without limiting subsection (1): (a) the Commissioner must give to each registrar all the information the registrar needs in order to record and register the documents necessary to show the effect of section 32; and (b) the old trustees, Trustee Board and Commissioner must make arrangements for the delivery to the Trustee Board of all the old Trust's documents and other records relating to the Fund or Scheme. (3) In this section: registrar means a person authorised or required by a law of any jurisdiction to record and give effect to the registration of documents relating to transactions affecting a transferred asset or liability. 35 Exemption from taxes and charges (1) No tax or charge is chargeable in relation to any thing (a relevant act): (a) that occurs by operation of this Part; or

Part VII Transitional matters for Superannuation Legislation Amendment and Repeal Act 2014 Legislative Assembly Members' Pensions Act 1979 24 (b) done: (i) under this Part; or (ii) to give effect to this Part; or (iii) for a purpose connected with, or arising out of, giving effect to the object of this Part. (2) Subsection (1) applies in relation to a foreign tax or charge so far as the legislative power of the Legislative Assembly permits. (3) Any foreign tax or charge payable in relation to a relevant act is to be paid from the Central Holding Authority, which is appropriated accordingly. (4) In this section: foreign tax or charge means a tax or charge under a law of a jurisdiction other than the Territory. tax or charge means a tax, duty, levy, fee or charge of any kind, including a fee or charge for a service. 36 Continuation of ongoing matters (1) Anything done or omitted to be done by, to, or in relation to, the old Trust before the restructure time that is of ongoing effect is to be taken, after the restructure time, to have been done or omitted to be done by, to, or in relation to, the Trustee Board. (2) Without limiting subsection (1), any direction given by the old Trust to the Commissioner and in force immediately before the restructure time continues in force as a direction given by the Trustee Board. Part VII Transitional matters for Superannuation Legislation Amendment and Repeal Act 2014 37 Time limit for claiming retirement through ill health benefit (1) For a person who ceased to be a member before the commencement, the reference in section 27B(2) to 2 years after the person ceased to be a member is taken to be a reference to 2 years after the commencement.

Part VIII Transitional matters for Superannuation Legislation Amendment Act 2019 Legislative Assembly Members' Pensions Act 1979 25 (2) In this section: commencement means the commencement of section 72 of the Superannuation Legislation Amendment and Repeal Act 2014. Part VIII Transitional matters for Superannuation Legislation Amendment Act 2019 38 Exemption from taxes and charges (1) No tax or charge is chargeable in relation to any act or thing that: (a) occurs by operation of Part 3 of the Superannuation Legislation Amendment Act 2019; or (b) is done under or to give effect to that Part; or (c) is done for a purpose connected with, or arising out of, giving effect to that Part. (2) Subsection (1) applies in relation to a foreign tax or charge so far as the legislative power of the Legislative Assembly permits. (3) Any foreign tax or charge payable in relation to an act or thing mentioned in subsection (1) is to be paid from the Central Holding Authority, which is appropriated accordingly. (4) In this section: foreign tax or charge means a tax or charge under a law of a jurisdiction other than the Territory. tax or charge means a tax, duty, levy, fee or charge of any kind, including a fee or charge for a service. 39 Continuation of ongoing matters Anything done or omitted to be done by, to or in relation to the Trustee Board before the transfer date that has effect after that date is taken to have been done or omitted to be done by, to or in relation to the Commissioner.

Part VIII Transitional matters for Superannuation Legislation Amendment Act 2019 Legislative Assembly Members' Pensions Act 1979 26 40 Acquisition on just terms If the operation of Part 3 of the Superannuation Legislation Amendment Act 2019 would result in an acquisition of property from a person otherwise than on just terms: (a) the person is entitled to receive from the Territory the compensation necessary to ensure the acquisition is on just terms; and (b) a court of competent jurisdiction may decide the amount of compensation or make the orders it considers necessary to ensure the acquisition is on just terms.

ENDNOTES Legislative Assembly Members' Pensions Act 1979 27 ENDNOTES 1 KEY Key to abbreviations amd = amended od = order app = appendix om = omitted bl = by-law pt = Part ch = Chapter r = regulation/rule cl = clause rem = remainder div = Division renum = renumbered exp = expires/expired rep = repealed f = forms s = section Gaz = Gazette sch = Schedule hdg = heading sdiv = Subdivision ins = inserted SL = Subordinate Legislation lt = long title sub = substituted nc = not commenced 2 LIST OF LEGISLATION Legislative Assembly Members' Superannuation Act 1979 (Act No. 83, 1979) Assent date 13 July 1979 Commenced 23 September 1979 (Gaz G37, 14 September 1979, p 12) Statute Law Revision Act 1980 (Act No. 6, 1981) Assent date 9 January 1981 Commenced 9 January 1981 Statute Law Revision Act 1983 (Act No. 58, 1983) Assent date 28 November 1983 Commenced 28 November 1983 Legislative Assembly Members' Superannuation Amendment Act 1989 (Act No. 34, 1989) Assent date 28 August 1989 Commenced 1 July 1989 (s 2) De Facto Relationships (Miscellaneous Amendments) Act 1991 (Act No. 82, 1991) Assent date 24 December 1991 Commenced 1 January 1992 (s 2) Legislative Assembly Members' Superannuation Amendment Act 1992 (Act No. 5, 1992) Assent date 8 April 1992 Commenced 8 April 1992 Legislative Assembly Members' Superannuation Amendment Act (No. 2) 1992 (Act No. 34, 1992) Assent date 25 June 1992 Commenced 30 June 1992 (s 2) Statute Law Revision Act 1992 (Act No. 46, 1992) Assent date 7 September 1992 Commenced 7 September 1992

ENDNOTES Legislative Assembly Members' Pensions Act 1979 28 Public Sector Employment and Management (Consequential Amendments) Act 1993 (Act No. 28, 1993) Assent date 30 June 1993 Commenced 1 July 1993 (s 2, s 2 Public Sector Employment and Management Act 1993 (Act No. 11, 1993) and Gaz S53, 29 June 1993) Financial Management (Consequential Amendments) Act 1995 (Act No. 5, 1995) Assent date 21 March 1995 Commenced 1 April 1995 (s 2, s 2 Financial Management Act 1992 (Act No. 4, 1995) and Gaz S13, 31 March 1995) Legislative Assembly Members' Superannuation Amendment Act 1996 (Act No. 44, 1996) Assent date 4 October 1996 Commenced 22 August 1996 (s 2) Legislative Assembly Members’ Superannuation Amendment Act 1998 (Act No. 67, 1998) Assent date 23 September 1998 Commenced 20 October 1998 (Gaz S41, 20 October 1998) Legislative Assembly Members' Superannuation Amendment Act 1999 (Act No. 5, 1999) Assent date 26 February 1999 Commenced 26 February 1999 Legislative Assembly Members' Superannuation Amendment Act (No. 2) 1999 (Act No. 61, 1999) Assent date 14 December 1999 Commenced 14 December 1999 Legislative Assembly Members' Superannuation Amendment Act 2003 (Act No. 10, 2003) Assent date 18 March 2003 Commenced 28 May 2003 (Gaz G21, 28 May 2003, p 3) Law Reform (Gender, Sexuality and De Facto Relationships) Act 2003 (Act No. 1, 2004) Assent date 7 January 2004 Commenced 17 March 2004 (Gaz G11, 17 March 2004, p 8) Legislative Assembly Members' Superannuation Amendment (Scheme Closure) Act 2004 (Act No. 68, 2004) Assent date 21 December 2004 Commenced 9 May 2005 (s 2, s 2 Legislative Assembly Members' Superannuation Contributions Act 2004 (Act No. 69, 2004) and Gaz S15, 9 May 2005) Assembly Members and Statutory Officers (Remuneration and Other Entitlements) Act 2006 (Act No. 7, 2006) Assent date 26 April 2006 Commenced 26 April 2006 Superannuation Law Reform Act 2007 (Act No. 36, 2007) Assent date 12 December 2007 Commenced 23 January 2008 (Gaz G3, 23 January 2008, p 3)

ENDNOTES Legislative Assembly Members' Pensions Act 1979 29 Statute Law Revision Act 2008 (Act No. 6, 2008) Assent date 11 March 2008 Commenced 11 March 2008 Financial Management Amendment Act 2009 (Act No. 15, 2009) Assent date 18 June 2009 Commenced 18 June 2009 Superannuation Legislation Amendment Act 2010 (Act No. 42, 2010) Assent date 13 December 2010 Commenced pt 1, pt 2, divs 1 to 3 and pt 4: 1 January 2011 (Gaz S72, 23 December 2010); rem: 15 March 2011 (Gaz S13, 14 March 2011) Superannuation Amendment Act 2012 (Act No. 15, 2012) Assent date 27 April 2012 Commenced 27 April 2012 Superannuation Legislation Amendment and Repeal Act 2014 (Act No. 39, 2014) Assent date 13 November 2014 Commenced pts 1 and 2: 13 November 2014 (s 2); pts 3 and 5: 1 July 2015 (Gaz G21, 27 May 2015, p 2); pt 4: nc Interpretation Legislation Amendment Act 2018 (Act No. 22, 2018) Assent date 8 November 2018 Commenced pt 2 and ss 19, 20 and 25 to 27: 11 February 2019 (Gaz S11, 18 February 2019); rem: 11 December 2018 (Gaz S101, 11 December 2018) Superannuation Legislation Amendment Act 2019 (Act No. 3, 2019) Assent date 27 February 2019 Commenced pts 1 and 2: 2019 (s 2); pt 3: 12 April 2019 (Gaz S20, 10 April 2019); rem: nc 3 SAVINGS AND TRANSITIONAL PROVISIONS ss 5(2), 11(2) and 13(2) Legislative Assembly Members' Superannuation Amendment Act 1989 (Act No. 34, 1989) s 11(2) De Facto Relationships (Miscellaneous Amendments) Act 1991 (Act No. 82, 1991) s 13 Legislative Assembly Members' Superannuation Amendment Act 1996 (Act No. 44, 1996) s 4 Legislative Assembly Members' Superannuation Amendment Act 1999 (Act No. 5, 1999) s 75 Law Reform (Gender, Sexuality and De Facto Relationships) Act 2003 (Act No. 1, 2004) 4 GENERAL AMENDMENTS General amendments of a formal nature (which are not referred to in the table of amendments to this reprint) are made by the Interpretation Legislation Amendment Act 2018 (Act No. 22 of 2018) to: ss 1, 3, 4, 5, 7, 12, 17A, 25AB, 25C and 27B.

ENDNOTES Legislative Assembly Members' Pensions Act 1979 30 5 LIST OF AMENDMENTS lt amd No. 68, 2004, s 4 s 1 amd No. 68, 2004, s 5; No. 3, 2019, s 8 s 3 amd No. 34, 1989, s 4; No. 5, 1992, s 2; No. 44, 1996, s 4; No. 67, 1998, s 4; No. 68, 2004, s 6; No. 7, 2006, s 30; No. 36, 2007, s 37; No. 42, 2010, s 22; No. 15, 2012, s 10; No. 22, 2018, s 37; No. 3, 2019, s 9 s 3A ins No. 34, 1992, s 3 sub No. 44, 1996, s 5; No. 67, 1998, s 5 amd No. 42, 2010, s 27 s 3B ins No. 39, 2014, s 28 pt II hdg sub No. 3, 2019, s 10 pt II div 1 hdg sub No. 3, 2019, s 10 s 4 amd No. 5, 1995, s 19; No. 67, 1998, s 6; No. 15, 2009, s 16; No. 42, 2010, s 23; No. 39, 2014, s 29 sub No. 3, 2019, s 10 s 4A ins No. 34, 1989, s 5 amd No. 67, 1998, s 9 sub No. 36, 2007, s 38 amd No. 42, 2010, s 27; No. 39, 2014, s 30 sub No. 3, 2019, s 10 s 4B ins No. 34, 1989, s 5 amd No. 67, 1998, s 9 sub No. 36, 2007, s 38 amd No. 42, 2010, s 27 rep No. 3, 2019, s 10 ss 4C – 4E ins No. 67, 1998, s 7 amd No. 42, 2010, s 27 rep No. 3, 2019, s 10 s 4F ins No. 61, 1999, s 2 amd No. 42, 2010, s 27 rep No. 3, 2019, s 10 s 5 amd No. 28, 1993, s 3; No. 42, 2010, s 27 sub No. 3, 2019, s 10 s 6 amd No. 6, 1981, s 4; No. 58, 1983, s 3; No. 42, 2010, s 27 sub No. 3, 2019, s 10 s 7 amd No. 58, 1983, s 3; No. 5, 1995, s 19; No. 67, 1998, s 9; No. 6, 2008, s 3; No. 42, 2010, s 27 sub No. 3, 2019, s 10 s 8 amd No. 67, 1998, s 9; No. 42, 2010, s 27 sub No. 3, 2019, s 10 s 9 amd No. 6, 2008, s 3 sub No. 3, 2019, s 10 s 9A ins No. 3, 2019, s 10 sub No. 3, 2019, s 10 s 10 amd No. 5, 1995, s 19; No. 15, 2009, s 16 sub No. 3, 2019, s 10 pt II div 2 hdg sub No. 42, 2010, s 24 sub No. 3, 2019, s 10 s 11 sub No. 42, 2010, s 24 sub No. 3, 2019, s 10 s 12 amd No. 44, 1996, s 6; No. 67, 1998, s 9 sub No. 42, 2010, s 24 amd No. 39, 2014, s 31 sub No. 3, 2019, s 10 s 13 rep No. 42, 2010, s 24

ENDNOTES Legislative Assembly Members' Pensions Act 1979 31 s 14 amd No. 67, 1998, s 9 rep No. 42, 2010, s 24 s 15 rep No. 42, 2010, s 24 s 15A ins No. 68, 2004, s 7 s 16 amd No. 34, 1989, s 6; No. 67, 1998, s 9; No. 42, 2010, s 27; No. 3, 2019, s 13 s 17 amd No. 67, 1998, s 9; No. 42, 2010, s 27; No. 3, 2019, s 13 s 17A ins No. 68, 2004, s 8 amd No. 3, 2019, s 13 s 18 amd No. 34, 1989, s 7; No. 82, 1991, s 11; No. 67, 1998, s 9; No. 1, 2004, s 62; No. 42, 2010, s 27; No. 3, 2019, s 13 s 19 amd No. 34, 1989, s 8 sub No. 44, 1996, s 7 amd No. 67, 1998, s 9; No. 5, 1999, s 2; No. 42, 2010, s 27; No. 3, 2019, s 13 s 21 amd No. 34, 1989, s 9; No. 44, 1996, s 8; No. 67, 1998, s 9 s 22 amd No. 34, 1989, s 10; No. 44, 1996, s 9; No. 67, 1998, s 9; No. 42, 2010, s 27; No. 3, 2019, s 13 s 23 amd No. 67, 1998, s 9 rep No. 5, 1999, s 3 s 24 amd No. 34, 1989, s 11; No. 44, 1996, s 10; No. 67, 1998, s 9; No. 42, 2010, s 27; No. 3, 2019, s 13 s 25 amd No. 34, 1989, s 12; No. 44, 1996, s 11; No. 67, 1998, s 9; No. 42, 2010, s 27; No. 3, 2019, s 13 s 25A ins No. 34, 1989, s 13 amd No. 44, 1996, s 12; No. 67, 1998, s 9; No. 42, 2010, s 27; No. 3, 2019, s 13 s 25AB ins No. 39, 2014, s 32 pt IVA hdg ins No. 10, 2003, s 3 s 25B ins No. 10, 2003, s 3 amd No. 42, 2010, s 27 ss 25C – 25D ins No. 10, 2003, s 3 amd No. 42, 2010, s 27; No. 3, 2019, s 13 s 26 amd No. 6, 1981, s 4; No. 67, 1998, s 9 sub No. 42, 2010, s 25 s 27 amd No. 67, 1998, s 9 sub No. 68, 2004, s 9 s 27A ins No. 68, 2004, s 9 amd No. 3, 2019, s 13 s 27B ins No. 39, 2014, s 72 amd No. 3, 2019, s 13 s 28 amd No. 58, 1983, s 3; No. 5, 1992, s 3; No. 46, 1992, s 13 rep No. 67, 1998, s 8 ins No. 10, 2003, s 4 amd No. 42, 2010, s 27 sub No. 3, 2019, s 11 s 28A ins No. 39, 2014, s 33 sub No. 3, 2019, s 11 pt VI hdg ins No. 42, 2010, s 26 ss 30 – 36 ins No. 42, 2010, s 26 pt VII hdg ins No. 39, 2014, s 73 s 37 ins No. 39, 2014, s 73 pt VIII hdg ins No. 3, 2019, s 12 ss 38 – 40 ins No. 3, 2019, s 12

1 Legislative Assembly Members' Pensions Act 1979

The Act’s organising concepts are: a closed contributory Scheme; accumulation accounts; a statutory pension formula with commutation options; administrative substitution and transfer; interaction with Commonwealth surcharge and family law splitting; and discrete procedural deadlines and discretions.

Closed Scheme and membership. The Scheme is not open to newly elected members after the scheme closure date. "Member" is defined narrowly as a person elected before the scheme closure date and who has been a member continuously since that date (s 3). Part III specifies that Part III applies to a member who was elected before the scheme closure date and was a member on that date (s 15A). This closure fixes the cohort and makes the Scheme a legacy liability for the Territory.

Contributions and accumulation accounts. Members must contribute 11.5% of salary to the Central Holding Authority, with contributions to be deducted from salary payments (s 16(2)-(3)). Contributions are captured to individual "accumulation accounts" and the Commissioner must record all contributions, returns, payments and debits/credits to those accounts (s 5). The Commissioner determines a single rate of return for accumulation accounts as at the transfer date (s 6).

Defined benefit formula, additional salary, and commutation. Pension entitlement is a statutory defined benefit calculated by (A + B) where A is based on final basic salary (6.25% per year for first eight years then 3% thereafter up to 80% cap) and B aggregates amounts for additional salaries (s 19). Additional salary (for offices such as Minister or Speaker) is defined and may be included or excluded from contributions depending on elections (s 3; s 16(1A); s 17; s 20). Members and spouses have time-limited rights to commute pension rights to lump sums using prescribed formulas that reference pension amounts (P or S), accumulation account values (D), and an age factor (Y) (ss 25, 25A, 25D).

Surcharge and taxation integration. The Act requires administration to comply with Commonwealth surcharge laws and Territory-Commonwealth agreements (s 3A). It requires the Commissioner to establish surcharge debt accounts for members in respect of superannuation contributions surcharge liabilities (s 7), to allow members to make advance payments to reduce surcharge debt (s 8), to permit commutation or deduction from benefits to satisfy surcharge debts (s 9, s 9A), and to give effect to ATO release authorities for tax debts (s 25AB).

Administration and trustee transition. The Fund’s assets and liabilities were transferred to the Central Holding Authority on the transfer date (s 4) and the Trustee Board’s functions, records and proceedings are to be transferred to the Commissioner (s 4A). Transitional parts (Pt VI-VIII) give effect to earlier changes in trusteeship (s 30-36) and protect the Territory against tax consequences of restructuring (s 35; s 38). The Commissioner has broad powers to prepare administrative instructions to implement Family Law Act splitting instruments and other Commonwealth requirements (s 25C(4)-(6)).

Discretion and review. The Commissioner has process obligations (record-keeping s 5, decisions and reasons s 27B(4)-(5)), and may delegate powers (s 12). The Commissioner also has material discretion: determining which partners qualify as "spouses" for benefit purposes (s 18), apportioning payments among multiple spouses (s 24(8)), deciding whether a retired member’s medical evidence satisfies ill-health conditions (s 22(3)), and directing methods for complying with Family Law Act splits by administrative instructions (s 25C(4)). There is a statutory administrative review avenue under the Superannuation Act 1986 (referenced in s 27B(4)(c)).

Criminal and confidentiality provisions. Part IIAA of the Criminal Code applies to offences under the Act (s 3B). A specific confidentiality offence exists for reckless intentional disclosure of confidential information obtained under the Act, punishable with a maximum of 200 penalty units or two years imprisonment (s 28A). Strict liability applies to the element that the person obtained the information in the course of performing a function under the Act (s 28A(2)).

Key timelines and deadlines. Elections and claims are time-limited: the election to continue contributions on additional salary after 20 years must be made within 14 days (or longer if Commissioner permits) after that service milestone (s 16(1A)); commutation elections by former members and spouses are limited to within six months of becoming entitled (ss 25(1), 25A(1), 25D(1)); ill-health benefit claims must be made within two years of ceasing to be a member (s 27B(2)), with a transitional extension for earlier leavers (s 37).

These concepts determine actuarial liabilities, member choices, taxpayer exposure, and administrative complexity. The statutory text ties member financial choices to limited windows, centralises dispute and administrative control in the Commissioner, and explicitly aligns Territory operations with Commonwealth tax and family law regimes.

The Act identifies distinct stakeholder groups and allocates financial obligations, decision authority and compliance duties among them.

Primary beneficiaries (covered members and their dependants)

Members who meet the statutory definition (elected before scheme closure date and continuously a member since that date) and who satisfy eligibility (e.g. three elections and eight years aggregate service) are the main group entitled to pensions and other benefits (ss 3; 19). Members who do not meet pension eligibility are entitled to lump-sum payments related to accumulation accounts (s 21).
Former members who are already entitled to pensions retain commutation rights and spouse/dependent benefits under the Act (ss 19-25A, 24).
Spouses (including de facto partners and former de facto partners in certain circumstances) and dependent children are beneficiaries on death or in certain other events; the Commissioner has discretion to determine spouse status and to apportion payments between multiple spouses (s 18; s 24(8)). The Act excludes spouses who married or entered a de facto relationship after retirement only when those events occur after age 60 and less than five years before death (s 18(e)-(g)).

Members who make elections or are excluded

Members make binding, time-limited elections that alter contribution bases and entitlement treatment. A member may elect to cease contributions on basic salary after 20 years of service, or to continue contributing on additional salary by written notice (s 16(1A)). A member receiving additional salary may elect to pay contributions on basic salary only, thereby reducing future additional-salary-related entitlements (s 17; s 20).
Members for whom the Territory must make contributions under the Legislative Assembly Members' Superannuation Contributions Act 2004 are not entitled to contribute to the Central Holding Authority (s 17A). That creates a parallel funding source and prevents double contribution.

Territory and taxpayers

The Territory funds benefits. Benefits payable are to be paid from the Central Holding Authority and appropriation of public moneys is established or increased as necessary (s 11). Transitional provisions (ss 35 and 38) protect reallocation of assets and changes of trusteeship from tax/charge consequences; foreign taxes payable in relation to a transfer are payable from the Central Holding Authority (ss 35(3), 38(3)).
The Central Holding Authority becomes the repository of assets and liabilities on the transfer date; assets and liabilities of the Fund are to be recorded there (s 4).

Commissioner and Trustee Board

The Commissioner assumes substituted legal standing for the Trustee Board for Fund-related proceedings and agreements on the transfer date, must maintain records, determine returns on accumulation accounts, establish surcharge debt accounts and carry out actuarial reviews (ss 4A, 5-7, 10). The Commissioner may prepare administrative instructions to implement Family Law Act splitting instruments (s 25C(4)) and may delegate powers (s 12).
The Trustee Board (as constituted on the transfer date) must take practicable steps to transfer functions, records and administration to the Commissioner (s 4A(1)); after transfer, the Commissioner is the continuing responsible actor (s 4A(2)).

Commonwealth authorities

Commonwealth superannuation surcharge and collection laws impact Scheme administration directly. The Act mandates administration in accordance with the Surcharge Act and Surcharge Collection Act; the Scheme must submit to Commonwealth release authorities where appropriate (s 3A; s 25AB). The Commissioner must establish surcharge debt accounts and handle notices from the Commissioner of Taxation (ss 7, 9A, 25AB).

Other parties

Registrars and other official record-keepers are involved in transfers of title or registration when assets and liabilities move (s 4A(1)(b); s 34(2)(a)). Actuary(s) are instructed for statutory actuarial reviews (s 10) and to determine some commutation methods where specified (s 25D(2)). Legal representatives, accountants and advisors engage for claims, commutations and tax interactions.

Who pays and who decides

Members pay statutory contributions of 11.5% of salary (s 16(2)-(3)) and may make advance payments to reduce surcharge debt (s 8). The Territory ultimately pays pension benefits from the Central Holding Authority (s 11). The Commissioner decides on record-keeping, return determinations, surcharge account debits/credits, acceptance of medical evidence for ill-health retirement, apportionment of spouse payments and the content of administrative instructions (ss 5-7; s 22(3); s 24(8); s 25C(4)). Members, spouses and former members make elections that materially determine entitlements (ss 16(1A), 17, 25, 25A, 25D).

Behavioural effects likely to follow from these allocations

Members face incentives around elections: the choice whether to continue contributions after 20 years (s 16(1A)) and the election to limit contributions on additional salary (s 17) will change expected pension values and may influence members’ salary composition or decisions to remain in office. Time-limited commutation windows (six months) press beneficiaries to decide quickly (ss 25(1), 25A(1), 25D(1)). The Commissioner’s centralised administrative role concentrates decision-making in a public official, concentrating operational and legal responsibility with the Commissioner and creating single points of administrative discretion (s 4A; s 12).

This section sets out the statutory duties imposed on actors and the rights conferred, with precise section references and practical implications.

Member duties and rights

Contribution duty: Every member (as defined) must contribute at a statutory rate of 11.5% of salary; contributions are to be deducted from salary payments and remitted to the Central Holding Authority (s 16(1), (2), (3)). Practical effect: employers (the Territory payroll) must implement payroll deductions and account for remittances.
Election duties and choices: Members have several time-limited choices that change contribution bases and benefit entitlements:
- After completion of 20 years’ service, a member may elect within 14 days (or longer if Commissioner allows) to pay contributions on additional salary (s 16(1A)).
- A member receiving additional salary may elect to pay contributions only on basic salary (s 17). Election alters future benefit base: s 20 provides that additional salary is not taken into account for pension calculation where the member has elected under s 17.
Commutation rights: Former members entitled to a pension may elect within six months after ceasing to be a member to commute all or part of pension entitlement to a lump sum, determined by statutory formulas (s 25(1)-(3)). Spouses and non-member spouses have corresponding commutation rights (s 25A; s 25D).
Ill-health retirement and evidentiary duties: A member who becomes a member after commencement may submit an approved medical certificate certifying incapacity within eight years (s 22(1)); a person claiming ill-health retirement must provide medical reports and other evidence the Commissioner requires (s 22(3)). Claims for ill-health benefits must be lodged within two years after ceasing to be a member (s 27B(2)).

Commissioner duties and powers

Record-keeping and accounting: The Commissioner must record contributions, returns, rates of return, and debits/credits to accumulation accounts for each member and former member with an interest (s 5). The Commissioner must determine the rate of return on accumulation accounts as at the transfer date (s 6(1)) and credit/debit that return accordingly (s 6(2)).
Surcharge administration: The Commissioner must establish surcharge debt accounts under the Surcharge Collection Act, debit surcharge payments and interest, and credit amounts paid under s 8 (ss 7(1)-(3)). The Commissioner may commute pension to pay a surcharge debt or deduct amounts from payments to satisfy the indebtedness (s 9). For deferred surcharge liabilities notified by the Commissioner of Taxation, s 9A permits commutation upon request.
Administrative substitution and transfers: On the transfer date, the Commissioner is substituted for the Trustee Board in proceedings and agreements relating to the Fund; the Commissioner is required to take practicable steps to effect transfer of functions and records (s 4A(1)-(2)). The Commissioner becomes the named party for litigation and remedial remedies relating to the Fund (s 4A(2)(c)-(d)).
Decision-making and notification: The Commissioner must decide claims promptly and provide written notices of decisions, including reasons or rights to request reasons, and inform applicants of review rights under Part 5A of the Superannuation Act 1986 (s 27B(3)-(5)).
Actuarial review responsibility: The Commissioner must have an actuarial review carried out at specified intervals (as at 30 June 2019 and at 3-year intervals, or other dates directed by the Minister) and may engage an actuary (s 10(1)-(2)). The Territory pays the cost (s 10(3)).

Territory duties and fiscal responsibilities

Payment source and appropriation: Benefits under the Act are payable from the Central Holding Authority and appropriation of public moneys is established or increased as necessary (s 11(1)-(2)). Transitional sections protect the Territory against taxes and foreign charges related to trustee changes and transfers (ss 35(1)-(3); s 38).
Compensation for acquisitions: If operation of certain amendments would otherwise result in an acquisition of property otherwise than on just terms, the Territory must pay compensation sufficient to ensure acquisition on just terms, with the courts empowered to determine compensation (s 40).

Rights of spouses and dependants

Spouse’s right to survivor pension: On the death of a former member receiving a pension, a spouse is entitled to an annual pension equal to five-sixths of the pension that would have been payable to the former member but for death, or 40% of basic salary, whichever is greater, unless the entire entitlement was commuted to a lump sum (s 24(1)). On death of a member who met election and service thresholds, a spouse is entitled to five-sixths of the pension or 40% of basic salary, whichever is greater (s 24(2)). Special rules apply for deaths before eligibility thresholds with a proportional multiplier (s 24(3)).
Dependent children’s supports: Where there is a dependent child but no spouse, an allowance is payable at set percentages of the deceased’s pension scaled by number of children (s 24(4)). The Commissioner may, within six months of death in office, exercise discretion to distribute a lump sum equal to 2.5 times the member’s accumulation account for a dependent child instead of ongoing allowances (s 24(6)).

Review and legal process rights

Decisions by the Commissioner are reviewable under the Superannuation Act 1986 Part 5A as notified to applicants (s 27B(4)(c)). The Act requires the Commissioner to give reasons on request (s 27B(5)). The Commissioner may delegate powers (s 12). The Commissioner’s administrative instructions must be prepared and take effect on a date specified in the instruction (s 25C(4)-(6)); they must be consistent with the Family Law Act and splitting instruments (s 25C(2)-(3)).

Penalties and the Criminal Code

Confidentiality offence: A person who recklessly obtains confidential information under the Act and intentionally discloses it commits an offence punishable by up to 200 penalty units or two years imprisonment (s 28A(1)). Strict liability applies to the obtaining element (s 28A(2)). Part IIAA of the Criminal Code applies to offences under the Act (s 3B).

These duties and rights split responsibilities: members supply funds and make elections; the Territory funds benefit payments through the Central Holding Authority; and the Commissioner centralises administration, accounting and discretionary decision-making. The Act embeds multiple time-limited choices and evidentiary duties that materially affect entitlement outcomes.

The Act sets out a limited but specific enforcement framework: administrative enforcement through the Commissioner’s accounting and deduction powers; statutory debt remediation via account levies and commutation; criminal penalties for improper disclosure of confidential information; and judicial remedies for acquisition compensation. It also makes the Act subject to the Criminal Code’s general provisions.

Confidentiality offence and criminal overlay

Section 28A creates a discrete criminal offence for disclosing confidential information obtained in the course of an administrative function under the Act where the disclosure is reckless and intentional and not for an authorised purpose. The maximum statutory penalty is 200 penalty units or imprisonment for two years (s 28A(1)). Subsection (2) imposes strict liability as to whether the person obtained the information in the course of performing a function under the Act. The note to s 28A refers to section 43BE of the Criminal Code, which provides further defences where disclosure is justified or excused under law.
Section 3B brings Part IIAA of the Criminal Code into application to offences under this Act. Part IIAA defines general principles of criminal responsibility, defences and burden of proof matters, and elaborates concepts that appear in criminal offences. That means criminal-law generalities apply to prosecutions under s 28A or other potential offences.

Administrative and fiscal enforcement

The Commissioner has explicit statutory powers to address superannuation contributions surcharge debts: the Commissioner must establish surcharge debt accounts for members where surcharge is paid or payable by the Commissioner, debit those accounts with surcharge amounts and interest, and credit amounts paid by a member (s 7). The Commissioner may commute part of a member’s pension to a lump sum in order to pay the balance of a surcharge debt (s 9(a)) or deduct the debt balance from any payment to be made under the Act (s 9(b)). For deferred surcharge notices from the Commissioner of Taxation, s 9A provides for member-initiated commutation requests and obliges the Commissioner to comply if satisfied the commuted amount will be used to pay the surcharge (s 9A(1)-(3)).
Section 25AB provides a mechanism for charging pension/allowance for tax liabilities on receipt of a valid ATO release authority. The Commissioner may commute part of pension/allowance to satisfy tax release amounts and either pay the ATO or, if the Commonwealth Act allows and the taxpayer requests, pay the taxpayer (s 25AB(2)). The release amount is capped by the release authority, taxpayer/ATO request or the amount that would result if all pension/allowance were commuted (s 25AB(3)).
Administrative enforcement through payroll and deduction is embedded: s 16(3) requires deductions of contributions from salary and payment to the Central Holding Authority. The Commissioner’s accounting duties (s 5) and return determination (s 6) enable administrative reconciliation of liabilities and entitlements.
Claims process and internal review: The Commissioner must make a decision on benefit claims "as soon as practicable" after receipt (s 27B(3)) and provide written notice of decision with reasons or a right to request reasons, and inform applicants of their right to review under Part 5A of the Superannuation Act 1986 (s 27B(4)(a)-(c)). This procedural requirement provides an administrative remedy pathway and creates a record for judicial review where applicable.

Judicial remedies and compensation

Section 40 provides that if operation of Part 3 of the Superannuation Legislation Amendment Act 2019 would amount to an acquisition of property otherwise than on just terms, the person is entitled to compensation from the Territory to ensure the acquisition is on just terms, and a court of competent jurisdiction may determine compensation or make orders to secure just terms. That preserves judicial enforcement of property rights tied to administrative restructuring.
The Commissioner is substituted for the Trustee Board in proceedings relating to the Fund on the transfer date (s 4A(2)(a)-(d)). Any remedy available to or against the Trustee Board becomes available only to or against the Commissioner after transfer (s 4A(2)(d)). This substitution centralises legal exposure and clarifies the proper defendant for Fund-related claims.

Practical enforcement consequences

The Commissioner’s powers to commute pensions and to deduct amounts are powerful tools to collect surcharge and taxation liabilities, and they reduce reliance on separate litigation to enforce Commonwealth tax debts (ss 9, 9A, 25AB).
Criminal exposure for staff or advisors who recklessly disclose confidential information is significant in terms of penalties and the strict-liability element (s 28A). Entities handling Scheme information must maintain compliance systems and consider confidentiality obligations when providing information to third parties or in litigation contexts.
The Act’s requirement to administer in accordance with Commonwealth surcharge law (s 3A) and Family Law Act splitting instruments (s 25C) means that Scheme administration is enforced both internally by the Commissioner and externally through Commonwealth administrative processes and courts responsible for tax and family law.

The Act explicitly integrates with Commonwealth superannuation tax law, the Commonwealth Family Law Act, the Territory’s Superannuation Act 1986, and various amendments that have restructured trusteeship. The Act both defers to and implements aspects of Commonwealth law and allocates responsibilities to the Commissioner to give effect to Commonwealth instruments.

Commonwealth superannuation surcharge and collection laws

Section 3A mandates that the Scheme be administered in accordance with the Superannuation Contributions Tax Imposition Act 1997 (Surcharge Act) and the Superannuation Contributions Tax (Assessment and Collection) Act 1997 (Surcharge Collection Act), and with any written agreement between the Territory and the Commonwealth relating to exempt public sector superannuation schemes. Subsection 3A(2) dictates that where a provision of this Act is inconsistent with the Surcharge Act or the Surcharge Collection Act, compliance with the Commonwealth provision will be taken as compliance with this Act. This creates primacy for the Commonwealth surcharge regime in conflict scenarios.
Sections 7-9 and 9A implement practical mechanisms to comply with the Commonwealth collection rules by requiring surcharge debt accounts, crediting member payments, and allowing commutation or deduction from benefits to meet surcharge liabilities. These sections operationalise s 3A’s requirement to comply with Commonwealth law.

Family Law Act, splitting instruments and administrative instructions

Part IVA (ss 25B-25D) integrates the Family Law Act 1975 framework for superannuation interests. The Act defines "member spouse" and "non-member spouse" consistent with Part VIIIB of the Family Law Act (s 25B). Section 25C requires the Act to be administered in accordance with Family Law Act provisions relating to superannuation and to apply any splitting instrument (s 25C(2)-(3)). The Commissioner is empowered to prepare administrative instructions to give effect to the Family Law Act, splitting instruments, and relevant Commonwealth Acts (s 25C(4)-(6)). Administrative methods for calculating and paying interests and for establishing accounts for non-member spouses are expressly contemplated (s 25C(5)(a)-(b)). If inconsistency arises, compliance with Family Law Act provisions or splitting instruments is taken to be compliance with the Act (s 25C(7)).

Territory Superannuation Act 1986 and administrative reviews

The Act references the Commissioner as defined in the Superannuation Act 1986 (s 3) and makes decisions under the Act subject to review rights under Part 5A of the Superannuation Act 1986 (s 27B(4)(c)). That places Scheme administration within the wider Territory superannuation administrative framework, including statutory review pathways.

Trustee changes and other Territory Acts

The restructured trusteeship and administrative transfer are implemented against the background of the Superannuation Legislation Amendment Act 2010 and subsequent Superannuation Legislation Amendment and Repeal Act 2014 and 2019. The transitional Parts VI-VIII provide mechanics and protections for the transfer of assets/liabilities to the Trustee Board or Central Holding Authority, give effect to substitution in proceedings and preserve ongoing directions (ss 32-36; ss 38-39). Sections 35 and 38 provide exemptions from taxes and charges where those arise in consequence of implementing Parts of the Superannuation Legislation Amendment Acts.

ATO release authorities and tax enforcement

Section 25AB implements a direct mechanism for the Commissioner to act on an ATO release authority (as defined in s 45DA of the Superannuation Act 1986). On receipt of a valid release authority, the Commissioner may commute pension or allowance to provide a lump sum to pay the release amount and pay it to the ATO or the taxpayer where permitted (ss 25AB(1)-(3)). This provision aligns the Scheme with the Commonwealth’s collection procedures for taxation debts, enabling immediate administrative enforcement against superannuation benefits.

Property law and just terms compensation

Section 40 provides that where Part 3 of the Superannuation Legislation Amendment Act 2019 effects an acquisition of property otherwise than on just terms, the person is entitled to compensation from the Territory sufficient to ensure acquisition on just terms, and a court may determine compensation. This secures compatibility with property-rights requirements and offers a judicial remedy where restructuring produces a compensable taking.

Criminal law

The applicability of Part IIAA of the Criminal Code to offences under the Act (s 3B) ties the Act’s criminal enforcement into Territory criminal law generalities: mens rea, defences, burden of proof, and other general principles.

Effect of these interactions

Practically, the Act is designed to be administered as a hybrid instrument that must yield to Commonwealth tax and family law instruments where required. The Commissioner is given operational responsibility to reconcile Territory law with federal obligations (s 3A; s 25C(4)). For administrators and advisers, the result is that Territory processes must be designed to accept Commonwealth forms, release authorities and splitting instruments and to implement them promptly. That increases administrative complexity, requires interoperability with Commonwealth systems, and exposes Scheme administration to Commonwealth enforcement actions and legal standards.

The Act is heavily amended across four decades; the endnotes list substantive amendments and insertions. The legislative history demonstrates an evolution: initial establishment in 1979, changes to trusteeship and structure, closure of membership to new entrants, integration with Commonwealth superannuation tax law, and a late transfer of assets and administration in 2019. Key milestones from the statutory endnotes and the text:

1979: Legislative Assembly Members’ Superannuation Act 1979 assented 13 July 1979 and commenced 23 September 1979, establishing the Fund and Scheme (endnotes, list of legislation).
1980s-1990s: Multiple amendments updated definitions, added provisions for spouses and de facto relationships (De Facto Relationships Act 1991), and refined contribution and pension rules (see list of amendments and endnotes for Acts of 1989, 1992, 1996, 1998, 1999).
2003-2005: Amendments addressed de facto relationships and led to closure mechanics. The Legislative Assembly Members' Superannuation Amendment (Scheme Closure) Act 2004 (Assent 21 December 2004; commenced 9 May 2005) created the scheme closure date and related mechanics, which are central to the current definition of "member" (s 3).
2006-2008: The Assembly Members and Statutory Officers (Remuneration and Other Entitlements) Act 2006 and Superannuation Law Reform Act 2007 produced definitional and structural changes affecting additional salary and other matters (endnotes).
2010: Superannuation Legislation Amendment Act 2010 restructured trusteeship; Part VI of the Act (s 30 onwards) expressly addresses the object of changing trusteeship to the Trustee Board and the steps to give effect to that change (s 30-36). The Commissioner and Trustee Board transfer mechanics were substantively altered at this time (s 32).
2012-2014: Superannuation Amendment Act 2012 and Superannuation Legislation Amendment and Repeal Act 2014 made further governance adjustments, including adding Part IIAA Criminal Code references (s 3B inserted by the 2014 Act, per endnotes).
2019: Interpretation Legislation Amendment Act 2018 and Superannuation Legislation Amendment Act 2019 (Act No. 3, 2019) made later reprint adjustments and significant transfers. The 2019 amendments transfer Fund assets to the Central Holding Authority and substitute the Commissioner for the Trustee Board on the transfer date (ss 4, 4A, 32; Pt VIII transitional ss 38-40). Several provisions were reworded or relocated in the 2019 reprint (see list of amendments in the endnotes indicating many sections were subsections or re-substituted under No. 3, 2019).

Transitional and savings provisions

Parts VI-VIII are transitional provisions to implement trustee changes, clarify tax exemptions on transfers, complete transitional matters for 2010, 2014 and 2019 amendments and to ensure continuity of ongoing matters (ss 30-40). Section 35 and s 38 provide tax/charge exemptions in relation to transfers effected by the restructuring amendments.

Amendment notes and changes to operation

The endnotes list dozens of amendments, insertions and repeals: numerous sections were amended across years to reflect policy changes (notably in ss 3, 4, 5, 6, 7, 16, 17, 18, 19, 22, 24, 25 and many others). New mechanisms (e.g. s 9A for deferred surcharge commutation, s 25AB for ATO release authorities, s 28A confidentiality offence, Pt IVA for Family Law Act compliance) reflect later statutory layering in response to Commonwealth tax/family law regimes and administrative modernisation.

Practical import of the history

The Act’s amendment history shows progressive centralisation of administration and harmonisation with Commonwealth regimes: trusteeship shifts, tax- and family-law compliance mechanisms, and the transfer of assets to a Central Holding Authority and substituted Commissioner suggest a long-term goal to consolidate Territory superannuation administration and align it with federal collection and family-law splitting processes. The transitional sections preserve continuity of entitlements and protect from tax consequences arising from structural changes, while also creating paths for compensation where property rights may be affected (s 40).

The reprint and text provided do not identify any judicial decisions, cases or litigation outcomes arising under this Act. The statute itself sets out procedural review pathways (notably internal administrative review under the Superannuation Act 1986 Part 5A as signposted in s 27B(4)(c)) and provides for court-determined compensation in acquisition scenarios (s 40). The endnotes include no case law citations. Therefore, from the Act text and accompanying endnotes, there is no statutory record of litigation history presented in this reprint.

What the text does provide that is litigation-relevant:

It substitutes the Commissioner for the Trustee Board in all proceedings relating to the Fund on the transfer date (s 4A(2)(a)-(d)); practitioners should expect the Commissioner to be the defendant or claimant in Fund-related litigation post-transfer.
It preserves judicial remedies for compensation where transfers might effect an acquisition otherwise than on just terms (s 40), explicitly directing disputes about compensation to courts of competent jurisdiction.
It preserves review rights under Part 5A of the Superannuation Act 1986 for decisions made by the Commissioner (s 27B(4)(c)), creating an administrative pathway likely to feature in any contested entitlements before judicial review.

In practice, absence of litigation references in the reprint means counsel and researchers must look to external sources,judicial databases, administrative tribunal records and ATO enforcement records,for any authoritative litigation history. The Act itself establishes the available dispute routes and identifies the Commissioner as both the decision-maker and the likely litigant or respondent in any Fund-related legal action after the transfer date (s 4A).

The Act contains multiple procedural traps, discretion points and cross-jurisdictional dependencies that practitioners and administrators should flag. Each "gotcha" below ties directly to a section and explains operational risk or deadline sensitivity.

Membership is narrowly defined and permanent in closure effect (s 3; s 15A). Only those elected before the scheme closure date and continuously a member since that date qualify as "members" under the Act. Re-election after the scheme closure date suspends pensions and creates other entitlement consequences (s 27; s 27A). Practitioners should check the scheme closure date and continuous-service requirement closely.
Short, strict deadlines for elections and claims:
- Election to continue contributing on additional salary after 20 years must be made within 14 days (s 16(1A)), or longer only by Commissioner permission. Missing that window forecloses the election.
- Commutation elections by former members and spouses are limited to six months from entitlement (ss 25(1), 25A(1), 25D(1)).
- Ill-health claims must be made within two years of ceasing to be a member (s 27B(2)), with a transitional adjustment for those who ceased before a particular commencement (s 37). Missing timelines can forfeit benefits.
Commissioner discretion is broad and consequential:
- The Commissioner determines return on accumulation accounts at the transfer date (s 6), which affects all accumulation balances. That single rate may be positive, neutral or negative; actuarial implications are systemic.
- The Commissioner defines spouse status for purposes of entitlement, including de facto partners and former de facto partners in some cases (s 18). The Commissioner also has absolute discretion to allocate payments among multiple spouses (s 24(8)). This produces legal uncertainty that can be material in close family-law situations.
- Administrative instructions under s 25C may implement Family Law Act splitting rules and methods of calculating payments; those instructions can materially alter practical outcomes and may be difficult to challenge.
Tax and surcharge interactions can reduce pensions without separate litigation:
- The Commissioner can commute or deduct benefits to meet surcharge debts and ATO release authorities (ss 9, 9A, 25AB). These are administrative collection measures that can substantially reduce or eliminate payable benefits if tax/surcharge liabilities exist. Members may be surprised by reduced pensions if ATO or surcharge notices arrive.
Commutation formulas are technical and age‑sensitive:
- The commutation formulas in ss 25 and 25A permit choice of the higher of two calculated lump sums. One formula includes an age factor (Y) that reduces the lump sum for older electors, and the alternative ties the commutation to accumulation-account value (D). Mistakes in selecting or calculating may cause materially different financial outcomes.
Confidentiality offence carries strict‑liability element:
- s 28A applies strict liability to the element that a person "obtained information in the course of performing a function connected with the administration of this Act" (s 28A(2)). Persons handling Scheme data must be cautious: a defence is consent or a statutory justification but prosecutions may proceed where proving the obtaining element is not subject to a fault requirement.
Transfer and substitution of parties change who you sue and who pays:
- On the transfer date, the Commissioner is substituted for the Trustee Board in proceedings and agreements (s 4A(2)). After the restructure time, proceedings against the old Trust cannot be commenced; the Trustee Board or Commissioner is the proper party (Pt VI s 32-33). Claims and enforcement actions must be re-directed accordingly.
Appropriation and Central Holding Authority mechanics:
- Benefits are payable from the Central Holding Authority and appropriation is established or increased to meet them (s 11). The Central Holding Authority also becomes the account-holder for foreign tax payments arising from transfers (ss 35(3), 38(3)). Practitioners should check appropriation and liquidity arrangements before advising on payment timing.
Interaction with Commonwealth instruments overrides inconsistent Territory provisions:
- s 3A(2) and s 25C(7) state that compliance with Commonwealth surcharge law or Family Law Act splitting instruments is taken to satisfy inconsistent Territory provisions. That limits the practical application of some Territory choices when Commonwealth law prescribes an alternative.
Compensation for acquisition risk is available but procedurally mediated:

s 40 protects property rights by requiring compensation where Part 3 of the Superannuation Legislation Amendment Act 2019 would otherwise result in an uncompensated acquisition. The remedy is judicial, but affected persons must bring proceedings to secure compensation.

These "gotchas" create a mix of procedural risk (deadlines and form), administrative risk (discretion and substitution), and substantive risk (tax/surcharge collection and commutation outcomes). Practitioners should map timelines, preserve evidence of elections, monitor ATO notices, and establish communication protocols with the Commissioner and payroll authorities.

This section organises practical steps for each primary actor (members, former members, spouses/non-member spouses, the Commissioner/administration, and the Territory) tied to statutory obligations and common implementation tasks.

For members (current and former members covered by the Scheme)

Verify membership status against the scheme closure date. Confirm election dates and continuous membership status to establish whether s 15A applies and whether you remain a Scheme member (s 3; s 15A).
Confirm contribution obligations and payroll arrangements. Ensure payroll deducts 11.5% of basic and applicable additional salary and remits that amount to the Central Holding Authority (s 16(2)-(3)). If you are covered by the Legislative Assembly Members' Superannuation Contributions Act 2004 (where the Territory makes contributions), confirm that s 17A precludes you from contributing to the Central Holding Authority.
Track the 20-year election window. If you reach 20 years’ service, you have a 14‑day window (subject to Commissioner extension) to elect to continue contributing on additional salary (s 16(1A)). File the written notice to both the Minister and the Commissioner in the approved form.
If receiving additional salary, consider an election under s 17 to contribute on basic salary only; understand that this election reduces the additional-salary component used in pension calculations (s 17; s 20).
Preserve records and consider actuarial advice before making commutation elections. Former members have six months from cessation to elect commutation (s 25(1)); spouses and non‑member spouses have six months after first entitlement (ss 25A(1), 25D(1)). Calculate both statutory formula outcomes (the age-based factor and the accumulation-account based alternative) to select the higher amount (s 25(2); s 25A(2)).
If you receive an ATO release authority, understand the Commissioner may commute pensions or allowances to pay the ATO (s 25AB). Consider seeking professional tax advice promptly.

For spouses and non-member spouses

Establish spouse status early. The Commissioner’s definition of "spouse" includes de facto relationships and former de facto partners who were substantially dependent (s 18). Where Family Law Act splitting instruments apply, coordinate with family-law counsel to ensure splitting orders are registered and implemented under s 25C.
If you prefer a lump sum rather than a pension, note the six‑month conversion window for spouses and non-member spouses (ss 25A(1), 25D(1)). For non-member spouses, the Treasurer is the recipient of conversion notices (s 25D(1)); the lump-sum amount is to be determined by an actuary appointed by the Commissioner in accordance with Family Law Act parameters (s 25D(2)).

For the Commissioner and Scheme administrators

Establish and maintain robust accounting for accumulation accounts and surcharge debt accounts. Implement the record-keeping obligations of s 5 and set up surcharge debt accounts per s 7 that debit surcharge payments and interest and credit member repayments. Prepare an election form for advance payments under s 8 and ensure it meets the form and content requirements of s 8(2).
Determine the return on accumulation accounts as at the transfer date in accordance with s 6 and apply the result consistently. Procure actuarial services to carry out statutory reviews at prescribed intervals (s 10). Publish or document the method and assumptions used so that members and advisers can reconcile computations.
Implement administrative instructions required by s 25C to give effect to Family Law Act splitting instruments and Commonwealth superannuation rules. Ensure the instructions explain methods for calculating payments, establishing accounts for non‑member spouses, and handling flagged lifting/payment splits (s 25C(4)-(5)). Make these instructions available to affected parties and set an effective date (s 25C(6)).
Design and publish templates and processes for elections and claims. The Act requires claims be made in the form approved by the Commissioner (s 27B(1)). Make forms for commutation, advance surcharge repayments, and ill-health claims available and manage strict timelines (ss 16(1A), 25(1), 25A(1), 27B(2)).
Manage confidentiality risk and records security. The confidentiality offence in s 28A includes strict liability for the obtaining element; ensure staff training, access control, data‑sharing protocols and documented consents where appropriate.

For the Territory (finance and payroll)

Ensure payroll infrastructure effectually deducts 11.5% from salary/allowances where required and transmits contributions to the Central Holding Authority (s 16(3)). Confirm that members for whom the Territory must make contributions under the 2004 Contributions Act are processed correctly to avoid double contribution (s 17A).
Maintain liquidity in the Central Holding Authority to pay benefits when due and to meet foreign taxes/charges arising from structural transfers where applicable (ss 35(3), 38(3), 11). Arrange appropriation schedules pursuant to s 11(2).
Coordinate with the Commissioner on transfers of records, registrars’ notifications and legal substitutions. The Trustee Board and Commissioner must take practicable steps on the transfer date to complete transfer of administration and records (s 4A(1)), and the Commissioner will be substituted for the Trustee Board in proceedings (s 4A(2)). Ensure registrars receive required documentation (s 4A(1)(b); s 34(2)(a)).

General compliance checks and risk management

Monitor and respond to ATO release authorities and surcharge notices. The Commissioner’s powers to commute and pay (ss 9, 9A, 25AB) mean that tax liabilities can convert to immediate reductions in pension entitlements. Put protocols in place to notify members and their advisers promptly when such notices arrive.
Keep timelines and evidence. Many statutory rights are time-limited. File elections and claims within statutory windows and preserve proof of delivery and receipt. Seek Commissioner extensions only when explicitly permitted (s 16(1A) allows Commissioner leeway on the 14‑day election).
Seek actuarial and legal advice for complex commutations or splitting instruments. Commutation outcomes hinge on actuarial valuations (D in the formulas, s 25(2)(b), s 25A(2)(b); non-member spouse lump-sum methods in s 25D(2)). Administrative instructions under s 25C(4) will specify methods; practitioners must align actuarial advice with those instructions.

Following these steps, and documenting decisions, elections and communications, will align parties with the Act’s substantive, procedural and administrative obligations.

Legislative Assembly Members' Pensions Act 1979

Plain English Summary

Deep Dive

What it does

Current sections

Legislative Assembly Members' Pensions Act 1979

Source text: opening excerpt

1 Legislative Assembly Members' Pensions Act 1979

Main concepts

Who it affects

Key duties and rights

Penalties and enforcement

How it interacts with other laws

Amendment history

Litigation history

Gotchas

How to comply