NORTHERN TERRITORY GOVERNMENT AND PUBLIC AUTHORITIES' SUPERANNUATION SCHEME RULES 1986
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NORTHERN TERRITORY OF AUSTRALIA
NORTHERN TERRITORY GOVERNMENT AND PUBLIC AUTHORITIES'
SUPERANNUATION SCHEME RULES 1986
As in force at 27 February 2026
Table of provisions
Part I Preliminary
1A Citation ............................................................................................ 1
1 Definitions ........................................................................................ 1
Part II Contributions
4 Salary for superannuation purposes ................................................ 7
5 Contributions ................................................................................... 7
5A Funding of employer-financed benefits during approved leave
without pay ...................................................................................... 9
5B Salary sacrifice ................................................................................ 9
5C Voluntary contributions .................................................................... 9
Part III Benefits
6 Age retirement benefit ................................................................... 10
6A Benefit at preservation age ............................................................ 10
7 Resignation benefit ........................................................................ 11
8 Retrenchment benefit .................................................................... 11
9 Death benefit ................................................................................. 11
10 Invalidity retirement benefit ............................................................ 12
11 Temporary invalidity income benefit .............................................. 13
12 Continuing invalidity income benefit .............................................. 14
13A Crystallisation of benefits ............................................................... 15
13B Returned benefits .......................................................................... 15
13D Deduction of surcharge from preserved benefits ........................... 15
Part IV Membership of certain employees
14 Definitions ...................................................................................... 16
15 Application of Part ......................................................................... 16
16 Application for membership ........................................................... 17
17 Election to contribute for period prior to entry date ........................ 17
18 Application of rules 5 and 7 ........................................................... 18
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 1986 ii
Part V Transitional matters for Superannuation
Legislation Amendment and Repeal Act
2014
19 Abolition of reduced benefit classifications .................................... 19
Part VI Transitional matters for Superannuation
Legislation Amendment Act 2015
20 Definitions ...................................................................................... 19
21 Benefits preserved under rule 13................................................... 19
22 Continuation of existing accounts for adherents ............................ 20
ENDNOTES
Section 1 - NORTHERN TERRITORY GOVERNMENT AND PUBLIC AUTHORITIES' SUPERANNUATION SCHEME RULES 1986 - NORTHERN TERRITORY GOVERNMENT AND PUBLIC AUTHORITIES' SUPERANNUATION SCHEME RULES 1986 | Zoe
NORTHERN TERRITORY OF AUSTRALIA
As in force at 27 February 2026
NORTHERN TERRITORY GOVERNMENT AND PUBLIC AUTHORITIES'
SUPERANNUATION SCHEME RULES 1986
Rules under the Superannuation Act 1986
Part I Preliminary
1A Citation
These Rules may be cited as the Northern Territory Government
and Public Authorities' Superannuation Scheme Rules 1986.
1 Definitions
In these Rules:
accrued employer component means an amount payable on a
member's exit date from the Scheme as calculated by the formula:
accrued
employer
component
total number of
annual benefit
points
100
x benefit
salary
x 2.5.
annual benefit points means the number of benefit points
allocated a member each year as calculated by the formula:
elected
contribution
rate
x part-time ratio x
number of salary
periods in the year for
which
contributions made
Number of salary
periods in the year.
annual review date means the date specified by the Commissioner
for each member as the date each year on which the member's
contribution salary and part-time ratio will be determined by the
member's employer.
annuity includes a market linked pension.
Part I Preliminary
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 1986 2
approved allowance means so much of an allowance, or the value
of an allowance, specified in the Regulations or these Rules to be
regarded as part of a member's contribution salary as the
Commissioner is satisfied has been or is likely to be received by the
member in regular payments over a period of not less than
12 months.
approved annuity means:
(a) in relation to a benefit under rule 6(1) or an invalidity
retirement benefit – an annuity purchased by a former
member for his or her life or for a minimum of 10 years; or
(b) in relation to a death benefit – an annuity purchased by a
dependant of a deceased member out of moneys referred to
in rule 9(4) for the life of the dependant or for a minimum of
10 years.
approved period of leave without pay means:
(a) sick leave without pay; or
(b) maternity leave without pay; or
(c) a period of leave without pay during which the member
receives periodic payments under an Act relating to workers'
compensation; or
(d) with the approval of the Commissioner, a period of leave
without pay during which the member is seconded to an
employer not covered by the Scheme; or
(e) any other period of leave without pay approved by the
Commissioner.
average weekly earnings means the Average Weekly Earnings for
Full Time Adult Persons, Weekly Ordinary Time Earnings for the
Northern Territory as published from time to time in Catalogue
Number 6302.0 by the Australian Statistician.
benefit means a benefit payable under the Scheme.
Part I Preliminary
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 1986 3
benefit salary, in relation to a member, means:
(a) if the member has 3 or more contribution salaries
determined before the member's exit date – the greater of the
following:
(i) the amount equal to the average of the last
3 contribution salaries before the exit date after those
contribution salaries are adjusted to full time equivalent
values and indexed by average weekly earnings to
current values at the exit date;
(ii) the amount equal to the average of the last
3 contribution salaries before the exit date after those
contribution salaries are adjusted to full time equivalent
values; or
(b) if the member has less than 3 contribution salaries determined
before the member's exit date – the amount equal to the
average of the contribution salaries before the exit date after
those contribution salaries are adjusted to full time equivalent
values and indexed by average weekly earnings to current
values at the exit date.
continuing invalidity income benefit means a benefit payable
under rule 12 to a member.
contribution salary:
(a) in relation to a member, other than:
(i) a member of the Police Force who is not a Police
Auxiliary or a Police Public Safety officer appointed
under section 19 of the Police Administration Act 1978;
or
(ii) a person employed as referred to in paragraph (c) of this
definition,
means the actual annual rate of salary and approved
allowances certified by the member's employer and accepted
by the Commissioner as payable at the member's entry date
or annual review date; or
Part I Preliminary
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 1986 4
(b) in relation to a member of the Police Force (other than a
Police Auxiliary, a Police Public Safety officer or a person
employed as referred to in paragraph (c) of this definition),
means the sum of:
(i) 130% of the actual annual rate of salary certified and
accepted as mentioned in paragraph (a); and
(ii) the annual amount so certified and accepted of any
allowance in the nature of a Northern Territory allowance
(by whatever name called); or
(c) in relation to a member employed under an Executive
Contract of Employment within the meaning of the Public
Sector Employment and Management Act 1993 or the Public
Sector Employment (Interim Arrangements) Act 1992
(immediately before its repeal), means the notional salary:
(i) as defined in the contract; and
(ii) certified by the member's employer; and
(iii) accepted by the Commissioner as payable at the
member's entry date or annual review date.
death benefit means the benefit payable under rule 9 on the death
of a member.
elected contribution rate means the rate of 2, 3, 4, 5 or 6% of
contribution salary elected by a member as the rate of payment of
his or her contributions.
entry date means the date on which a person became a member.
exit date means the date on which a person ceased to be a
member.
former member means a former eligible employee.
invalidity retirement benefit means the benefit payable under
rule 10 to a member.
member means an eligible employee.
NTSSS means the Northern Territory Supplementary
Superannuation Scheme.
NTSSS instrument means the instrument establishing the
Northern Territory Supplementary Superannuation Scheme, as in
force from time to time.
Part I Preliminary
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 1986 5
part-time ratio means the ratio obtained by dividing a member's
actual hours of work by the relevant number of equivalent full-time
hours of work as at the member's entry date and annual review
dates or, where in the opinion of the Commissioner this method or
date cannot or should not be used, by any other method or at any
other date determined by the Commissioner.
preserved benefit means a benefit preserved under rule 13A or
13B.
prospective benefit points means the number of prospective
benefit points allocated a member who becomes entitled to a death
or invalidity retirement benefit calculated by the formula:
prospective
membership
x
standard
contribution
rate
x
part-time ratio
applicable at the
member's exit
date.
prospective employer component means an amount calculated
by the formula:
prospective benefit points x benefit salary x 3.5.
100
prospective membership means:
(a) in relation to a member who on his or her exit date has not
attained the age of 60 years – subject to paragraphs (b)
and (c), the number of years (with a part year being expressed
as a fraction of a whole year) between his or her exit date and
his or her sixty fifth birthday or, if sooner, the date on which he
or she attains his or her maximum retirement age; or
(b) in relation to a member referred to in paragraph (a) whose
maximum retirement age is 65 years, and who on his or her
exit date has attained the age of 50 years but has not attained
the age of 55 years – the number of years calculated in
accordance with that paragraph reduced by the number of
years (with a part year being expressed as a fraction of a
whole year) between his or her exit date and his or her fiftieth
birthday; or
(c) in relation to a member who on his or her exit date has
attained the age of 55 years – the number of years (with a part
year being expressed as a fraction of a whole year) between
his or her exit date and his or her sixtieth birthday; or
(d) in relation to a member who on his or her exit date has
attained the age of 60 years – nil.
Part I Preliminary
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 1986 6
resign, in relation to a member, means:
(a) the voluntary cessation of his or her employment; or
(b) the cessation of that employment where he or she is engaged
on a contract of service for a fixed term or terms and the
contract is completed or is otherwise lawfully brought to an
end.
retrenchment, in relation to a member, means the involuntary
termination of his or her employment as an eligible employee where
the termination is expressed to be on the ground that:
(a) his or her employment is not necessary and his or her position
is not to be filled; or
(b) the work for which he or she was engaged is finished; or
(c) the quantity of work has diminished and rendered necessary a
reduction in the number of employees,
but does not include the termination of his or her employment in a
circumstance referred to in paragraph (b) of the definition of resign.
standard contribution rate means a contribution rate of 5%.
superannuation guarantee shortfall has the same meaning as in
the Superannuation Guarantee (Administration) Act 1992 (Cth).
worker's compensation agreement means an agreement
(whenever entered into) under which:
(a) an amount is payable instead of periodic payments under
workers' compensation legislation; and
(b) there is no exclusion or limitation of the application of, or the
rights or entitlements of a person under, that legislation; and
(c) the amount is repayable if those rights or entitlements are
pursued.
Example
An example of a worker's compensation agreement is a Hopkins agreement, so
called after the decision in Hopkins v Collins-Angus & Robertson Pty Ltd
(unreported, Angel J, Supreme Court, 21 May 1997).
Part II Contributions
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 1986 7
Part II Contributions
4 Salary for superannuation purposes
(1) A member's contribution salary and part-time ratio at his or her
entry date and each annual review date shall be certified by his or
her employer and approved by the Commissioner.
(2) A member's salary for benefit purposes is his or her benefit salary
immediately before his or her exit date.
(3) Where a member's exit date occurs during or immediately after a
period of leave without pay during which the member was not
eligible to make contributions, the member's benefit salary is to be
calculated on contribution salaries determined before the leave.
(4) Where a member is on an approved period of leave without pay,
the Commissioner may, subject to such conditions as he or she
thinks fit, determine the member's contribution salary during that
approved period of leave.
(5) Where a member's contribution salary at an annual review date is
determined to be less than his or her contribution salary
immediately before that annual review date and the reason for the
reduction in contribution salary is not due to his or her undertaking
part time work, the Commissioner may, on application in writing
from the member, accept the next previous higher contribution
salary as the contribution salary for that annual review date.
5 Contributions
(1) On or within an approved period after a member's entry date the
member must, in an approved form, elect 2, 3, 4, 5 or 6% as the
percentage of his or her contribution salary to be credited to the
member's accumulation account.
(1A) Subject to this rule, on payment of a member's salary for each pay
period while he or she remains a member and is eligible to make
contributions, the amount determined in accordance with
subrule (1) is to be deducted from the member's salary and credited
to the member's accumulation account.
(2) A member who fails to make an election under clause (1) within the
approved period shall be deemed to have elected 5% as the
percentage of his or her contribution salary to be deducted from his
or her salary and credited to his or her accumulation account.
(3) A member may, at an approved annual review date, by an election
in an approved form forwarded to the Commissioner by an
approved date, vary his or her election under subrule (1) or as
Part II Contributions
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 1986 8
deemed under subrule (2) and, subject to this rule, on payment of
his or her salary for each pay period while he or she remains a
member and is eligible to make contributions, contributions of the
rate so varied shall be deducted from his or her salary and credited
accordingly.
(4) A member must, subject to this rule, make contributions to his or
her accumulation account despite that:
(a) he or she is receiving part salary only; or
(b) he or she is on leave without pay not exceeding 14 days.
(4A) A member is not required, but is eligible on application in writing to
the Commissioner, to make contributions to his or her accumulation
account while he or she is on leave without pay exceeding 14 days
but not exceeding 3 months.
(5) A member is not eligible to contribute to his or her accumulation
account:
(a) while on leave without pay exceeding 3 months where that
leave is not an approved period of leave without pay; or
(b) while receiving a benefit under rule 11.
(6) A member is not required, but is eligible on application in writing to
the Commissioner, to make contributions to his or her accumulation
account while he or she is on an approved period of leave without
pay exceeding 3 months.
(7) Where a member is required or is eligible to make contributions to
his or her accumulation account but is receiving no salary or less
than his or her normal salary, the Commissioner may, on
application in writing by the member, permit the member to reduce
his or her elected contribution rate or to make payment of the
contributions falling due in such instalments and at such times as
the Commissioner approves and the Commissioner shall make
such adjustments as he or she thinks fit to the annual benefit points
of the member as fairly reflect the approved arrangements.
(8) Where an eligible employee voluntarily terminates his or her
employment in order to become a candidate for election as a
member of the Legislative Assembly, a House of Parliament of the
Commonwealth or a State not earlier than one month before the
date on which nominations for the election closed, he or she shall,
on application in writing to the Commissioner, be deemed for the
purposes of the Scheme to be an eligible employee on an approved
period of leave without pay for the period between the date of his or
her terminating his or her employment and the date 2 months after
Part II Contributions
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 1986 9
the date of the declaration of the result of the election, unless in the
meantime he or she has resumed employment as an eligible
employee or has elected to cease to be a member.
(9) A contribution made while a member is on leave, as mentioned in
subrule (4A) or (6), is taken to be a voluntary contribution under
rule 5C and will not produce an employer-financed benefit for the
purposes of Part III if:
(a) the member made the contribution without making an
application in writing to the Commissioner under subrule (4A)
or (6); or
(b) the member made an application in writing to the
Commissioner under subrule (4A) or (6) but the member made
the contribution without the Commissioner's permission.
5A Funding of employer-financed benefits during approved leave
without pay
Where under these Rules the approval of the Commissioner is
required for a period of leave without pay to constitute an approved
period of leave without pay, it may be a condition of the
Commissioner's approval that payments to cover the cost of the
employer-financed component of benefits accruing during the
period will be made either by the eligible employee or by some
other person or body.
5B Salary sacrifice
(1) A member may elect to participate in an approved salary sacrifice
arrangement.
(3) An amount sacrificed by a member is not to be taken to be a
employer-financed benefit.
5C Voluntary contributions
(1) A member who is making contributions to the member's
accumulation account under rule 5 may elect to make additional
voluntary contributions to that account.
(3) An additional contribution by a member is not to be taken to be a
employer-financed benefit.
Part III Benefits
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 198610
Part III Benefits
6 Age retirement benefit
(1) A member who retires after attaining the age of 55 years must
receive a benefit comprising the accrued employer component, less
the amount of the balance of the member's surcharge debt account,
if any.
(2) A member who resigns after attaining the age of 55 years shall, for
the purposes of this rule, be deemed to have retired.
(3) Where a former member has received benefit under subrule (1) and
within 90 days, or such longer period as is approved, after receiving
the benefit purchases an approved annuity, he or she shall be
entitled to an annuity bonus equal to 5% of so much of the
purchase price of the approved annuity as is attributable solely to:
(a) the contributions made under rule 5 to the accumulation
account; and
(b) the accrued employer component.
6A Benefit at preservation age
(1) A member who has attained the preservation age may, in an
approved form, elect to take a benefit under this rule.
(2) If a member who is an eligible employee under the NTSSS makes
an election under clause 6(4) of the NTSSS instrument to take a
benefit under that clause, the election also takes effect as an
election under subrule (1).
(3) A member who makes an election under subrule (1) must receive a
benefit comprising the accrued employer component, less the
amount of the balance of the member's surcharge debt account, if
any.
(4) A member ceases to be an eligible employee when the member
makes an election under subrule (1).
(5) In this rule:
preservation age, see regulation 6.01(2) of the Superannuation
Industry (Supervision) Regulations 1994 (Cth).
Note for rule 6A
The administration of the NTGPAS Scheme is subject to the inter-governmental
agreement mentioned in section 3A of the Act. As a result, payment of a benefit
under this rule is subject to the cashing restrictions mentioned in Schedule 1,
Part III Benefits
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 198611
Part 1, item 110 of the Superannuation Industry (Supervision) Regulations 1994
(Cth).
7 Resignation benefit
(1) A member who resigns, or who ceases to be an eligible employee
and is not entitled to another benefit under the Scheme, must
receive the benefit determined under subrule (1A), if the exit date
occurs after the first 5 years of membership, excluding periods
when the member was not eligible to contribute.
(1A) The benefit payable under subrule (1) is equal to:
(a) the accrued employer component multiplied by X
60 , where X
equals the number of complete months of membership during
which the member was eligible to contribute after that first
5 years of membership but in any case is not greater than 60;
less
(b) the amount of the balance of the member's surcharge debt
account, if any.
(2) In calculating a period of membership for the purposes of
subrule (1), any prior period of membership during which the
member was eligible to contribute may be taken into account.
8 Retrenchment benefit
A member who is retrenched must receive a benefit comprising the
accrued employer component, less the amount of the balance of
the member's surcharge debt account, if any.
9 Death benefit
(1) Subject to the Act, where a member dies leaving a dependant or
dependants, there is payable to his or her estate a benefit
comprising:
(b) the accrued employer component; and
(c) subject to subrule (2), the prospective employer component;
less the amount of the balance of the member's surcharge debt
account, if any.
Part III Benefits
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 198612
(2) An amount payable under subrule (1)(c) must be reduced by any of
the following amounts payable to a dependent of a deceased
member in respect of the member's death:
(a) a lump sum benefit payable under workers' compensation
legislation;
(b) an amount payable under a worker's compensation
agreement.
(3) If a member dies leaving no dependant, the member's estate must
receive the accrued employer component, less the amount of the
balance of the member's surcharge debt account, if any.
(4) Where a benefit under subrule (1) is paid and within 90 days, or
such longer period as is approved, after the benefit is paid a
dependant of the deceased member participating in the distribution
of the estate of the deceased member purchases an approved
annuity, that dependant is entitled to an annuity bonus equal to 5%
of so much of the amount of the purchase price of the approved
annuity which, in the opinion of the Commissioner, is proportionate
to the share of that dependant in that part of the net estate and
which can also fairly be attributable solely to:
(a) the contributions made under rule 5 to the accumulation
account; and
(b) the accrued employer component; and
(c) the prospective employer component payable under
subrule (1)(c).
10 Invalidity retirement benefit
(1) A member who is retired from employment on the grounds of
invalidity in accordance with section 50 of the Act or who the
Commissioner determines under subrule (1A) is subject to invalidity
must receive a benefit comprising:
(b) the accrued employer component; and
(c) subject to subrule (2), the prospective employer component;
less the amount of the balance of the member's surcharge debt
account, if any.
(1A) The Commissioner may determine that a member who ceases (or
has ceased) to be employed is subject to invalidity if the
Commissioner is satisfied, after considering relevant medical and
other evidence, that, as at the date of cessation of employment, the
Part III Benefits
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 198613
member is (or was) physically or mentally so incapacitated that the
member is (or was) unfit for any available full-time or part-time
employment:
(a) with an employer whose employees are covered by the
Scheme; and
(b) for which the member is reasonably qualified by education,
training or experience.
(2) Where a member on invalidity retirement is also entitled to periodic
payments for loss of earning capacity under workers' compensation
legislation, the prospective employer component of the benefit
under subrule (1) is payable only to the extent to which its value
exceeds:
(a) the actual or notional redemption value of the periodic
payments as determined by an approved actuary; or
(b) an amount payable to the member under a worker's
compensation agreement instead of the periodic payments.
(3) Where a benefit under subrule (1) is paid and within 90 days, or
such longer period as is approved, after it is paid the former
member to whom it is paid purchases an approved annuity, he or
she is entitled to an annuity bonus equal to 5% of so much of the
purchase price of the approved annuity as is attributable solely to:
(a) the contributions made under rule 5 to the accumulation
account; and
(b) the accrued employer component; and
(c) the prospective employer component payable under
subrule (1)(c).
11 Temporary invalidity income benefit
(1) Where a member is unable to resume employment because of
physical or mental incapacity and, in the opinion of the
Commissioner, a further period is needed for assessment or
rehabilitation before a decision can be made on the member's
retirement on the grounds of invalidity, the Commissioner may
determine that a benefit is payable to the member, in accordance
with this rule, to alleviate financial hardship and a benefit so
determined shall be paid accordingly.
(2) In determining whether a benefit is payable under subrule (1), the
Commissioner must be satisfied that financial hardship exists and
shall consider the member's entitlement to paid sick leave, periodic
Part III Benefits
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 198614
payments under workers' compensation legislation, periodic
payments from disability insurance arrangements and other direct
or indirect sources of income support.
(3) The maximum rate of payment for a benefit under subrule (1) is an
amount sufficient to raise the member's current income as an
eligible employee (including paid sick leave, periodic payments
under worker's compensation legislation, periodic payments from
disability insurance arranged by the member or similar payments)
to 80% of the member's contribution salary determined at the last
annual review date prior to the incapacity but may be such lesser
percentage as the Commissioner determines having regard to
subrule (2).
(4) Payment of a benefit under subrule (1) shall be reviewed regularly
by the Commissioner and be paid for a maximum period of
12 months or periods aggregating 12 months.
12 Continuing invalidity income benefit
(1) A member who experiences a reduction in salary on the grounds of
physical or mental incapacity may apply to the Commissioner for
payment of a continuing invalidity income benefit.
(2) Where the Commissioner is satisfied, after considering relevant
medical, employment or other evidence, that the reduction in salary
referred to in subrule (1) is due to physical or mental incapacity, he
or she may approve payment of a continuing invalidity income
benefit and the benefit shall be paid accordingly.
(4) The rate of payment of a benefit under subrule (2) is 80% of the
difference between the reduced salary and the salary received prior
to incapacity.
(5) Salaries referred to in subrules (4) and (6) include any periodic
payments received by the member under workers' compensation
legislation.
(5A) In calculating a benefit under subrule (2), there shall be disregarded
so much of any reduction in salary as is attributable to a change in
the number of hours worked by the member.
(6) The rate of payment of a benefit under subrule (2) remains constant
(it is not indexed) but may be reviewed where the Commissioner
determines that a change is warranted after considering any
change in the salary currently being received by the member after a
benefit has been paid under that subrule.
(7) Payment of a benefit under subrule (2) to a member ceases on his
or her ceasing to be a member.
Part III Benefits
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 198615
(8) A benefit under subrule (2) shall be regarded as an approved
allowance for the purpose of determining contribution salary at an
annual review date.
13A Crystallisation of benefits
(1) Subrule (2) applies if:
(a) a benefit that includes an employer-financed benefit becomes
payable to a person; and
(b) the benefit has not been paid or rolled over into another
superannuation fund.
(2) The Commissioner may crystallise the benefit by:
(a) calculating the amount of the employer-financed benefits due
to the person as at the person's exit date; and
(b) paying that amount to the ATO in accordance with
section 22(1) of the Superannuation (Unclaimed Money and
Lost Members) Act 1999 (Cth), if the Commissioner believes
on reasonable grounds that paying the amount to the ATO is
in the best interests of the person to whom the
employer-financed benefit would otherwise be payable.
13B Returned benefits
If the whole or part of a benefit paid to or on behalf of a former
member is returned to the Commissioner, the Commissioner must
cause the benefit to be repaid into the Central Holding Authority,
and the former member remains entitled to payment of the returned
benefit.
13D Deduction of surcharge from preserved benefits
(1) This rule applies if:
(a) a former member has a preserved benefit; and
(b) on or after the commencement of the Surcharge Collection
Act, the Commissioner received or receives an assessment of
superannuation contributions surcharge payable by the
member.
Note for subrule (1)(b)
The Surcharge Collection Act commenced on 5 June 1997.
Part IV Membership of certain employees
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 198616
(2) The Commissioner must, by notice in writing:
(a) inform the former member of the assessment; and
(b) advise the former member that the member may:
(i) pay the amount of the assessment to the Commissioner
who will then pay it to the Commissioner of Taxation; or
(ii) authorise the Commissioner to deduct the amount of the
assessment from the member's accrued employer
component and pay it to the Commissioner of Taxation;
and
(c) advise the former member that, if the member does not take
any action in accordance with paragraph (b) within the period
specified in the notice, the Commissioner will deduct the
amount of the assessment from the member's accrued
employer component and pay it to the Commissioner of
Taxation.
(3) If the former member does not take any action in accordance with
subrule (2)(b) within the period specified in the notice, the
Commissioner must deduct the amount of the assessment from the
member's accrued employer component and pay it to the
Commissioner of Taxation.
Part IV Membership of certain employees
14 Definitions
(1) In rule 15(1) and (3):
commencement day means the day on which this Part comes into
operation.
(2) In rule 17:
entry date, for a person, means the date on which the person's
application was accepted by the Commissioner under rule 16(2).
15 Application of Part
(1) This Part applies despite anything to the contrary in these Rules.
(2) Subject to subrule (3), this Part applies to a person who:
(a) on the commencement day, is a permanent employee with the
Territory or a public authority; and
Part IV Membership of certain employees
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 198617
(b) has been in continuous employment with the Territory or a
public authority that commenced before 10 August 1999; and
(c) on the commencement day, is not a member.
(3) This Part applies in relation to the person only if one of the following
applies:
(a) the person became a permanent employee before
10 August 1999 but, because a declaration under
section 3(2)(a) of the Act was in force in respect of the person,
was not a member on that date;
(b) the person became a permanent employee before
10 August 1999 but, for some other reason, was not a
member on 10 August 1999;
(c) the person became a permanent employee on or after
10 August 1999;
(d) the person is otherwise entitled to be a member.
16 Application for membership
(1) The person may, within 3 months after the commencement day or
any further period allowed by the Commissioner, apply to the
Commissioner to become a member.
(2) The Commissioner must consider the application and accept or
refuse to accept it.
(3) If the Commissioner accepts the application, rules 17 and 18 apply.
17 Election to contribute for period prior to entry date
(1) The person may elect to contribute to his or her accumulation
account 2, 3, 4, 5 or 6 % of his or her salary for the period
commencing on the later of the date on which the person became a
permanent employee and 10 August 1999 and ending on the day
before the person's entry date.
(2) The person's salary for subrule (1) must be determined in
accordance with rule 4 as if:
(a) the person had been a member for that period; and
(b) the person's entry date were the later of the date on which the
person became a permanent employee and 10 August 1999.
Part IV Membership of certain employees
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 198618
(3) The amount payable under subrule (1):
(a) must be paid to the Commissioner within 12 months after the
person's entry date or any further period allowed by the
Commissioner; and
(b) may be paid in instalments, but cannot be paid by way of
salary sacrifice or rollover.
(4) On receipt of that amount, the Commissioner must determine, after
considering any actuarial advice he or she thinks appropriate, the
number of benefit points to be allocated to the person as at the
person's entry date.
(5) If, at the end of the period for payment of that amount, the
Commissioner has received only part of that amount, the
Commissioner must determine the number of benefit points to be
allocated to the person as at the person's entry date in accordance
with the following formula:
BP x AR
AP
where:
BP is the number of benefit points the Commissioner would have
allocated to the person under subrule (4) if the amount
payable under subrule (1) had been received.
AR is the amount received.
AP is the amount payable under subrule (1).
(6) For the purpose of calculating the person's accrued employer
component, the person's total number of annual benefit points
includes the number of benefit points allocated to the person under
subrule (4) or (5).
18 Application of rules 5 and 7
(3) For rule 5, the person's entry date is taken to be the date on which
the person's application was accepted by the Commissioner under
rule 16(2).
(4) For rule 7, the period of membership during which the person was
eligible to contribute is taken to include any period the person would
have been a member eligible to contribute had the person become
a member on the later of the date on which the person became a
permanent employee and 10 August 1999.
Part VI Transitional matters for Superannuation Legislation Amendment Act 2015
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 198619
Part V Transitional matters for Superannuation
Legislation Amendment and Repeal Act 2014
19 Abolition of reduced benefit classifications
(1) These Rules, as amended by sections 51, 52, 53, 54(2) and 55 of
the 2014 Act, apply in relation to a benefit under rule 9 or 10 only if
the trigger for the benefit occurs on or after the commencement.
(2) These Rules, as in force before the commencement, continue to
apply in relation to a benefit under rule 9 or 10 if the trigger for the
benefit occurred before the commencement.
(3) In this rule:
2014 Act means the Superannuation Legislation Amendment and
Repeal Act 2014.
commencement means the commencement of section 52 of the
2014 Act.
trigger, for a benefit under rule 9 or 10, means the death or
retirement mentioned in those rules as a result of which the benefit
is payable.
Part VI Transitional matters for Superannuation
Legislation Amendment Act 2015
20 Definitions
In this Division:
2015 Act means the Superannuation Legislation Amendment
Act 2015.
commencement means the commencement of Part 3 of the 2015
Act.
existing account means an accumulation account in the name of
an adherent that was in existence immediately before the
commencement.
21 Benefits preserved under rule 13
(1) This rule applies if:
(a) a benefit had been preserved under rule 13 before the
commencement of section 12 of the 2015 Act; and
Part VI Transitional matters for Superannuation Legislation Amendment Act 2015
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 198620
(b) the benefit has not been paid or transferred to another
superannuation fund.
(2) Despite the amendment of the definition preserved benefit in
rule 1 by the 2015 Act, the benefit is a preserved benefit.
22 Continuation of existing accounts for adherents
Rules 5E, 5F and 13C, as in force before the commencement,
continue to apply in relation to an existing account as if sections 11
and 14 of the 2015 Act had not commenced.
ENDNOTES
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 198621
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
Northern Territory Government and Public Authorities' Superannuation Scheme Rules
(Act No. 38, 1986 (sch to Superannuation Act, s 37))
Assent date 19 September 1986
Commenced 1 October 1986 (Gaz S70, 1 October 1986, p 2)
Superannuation Amendment Act 1987 (Act No. 56, 1987)
Assent date 14 December 1987
Commenced s 14: 1 October 1986; rem: 1 January 1988 (s 2)
Notice Amending Scheme Rules under Superannuation Act (SL No. 36, 1992)
Notified 4 August 1992
Commenced 4 August 1992
Amendments of Scheme Rules (SL No. 8, 1993)
Notified 2 June 1993
Commenced 2 June 1993
Superannuation Amendment Act 1998 (Act No. 69, 1998)
Assent date 23 September 1998
Commenced 20 October 1998 (Gaz S41, 20 October 1998)
Amendments of Northern Territory Government and Public Authorities'
Superannuation Scheme Rules (SL No. 37, 2001)
Notified 25 July 2001
Commenced 25 July 2001
Northern Territory Government and Public Authorities' Superannuation Scheme
Amendment Rules 2005 (SL No. 24, 2005)
Notified 20 July 2005
Commenced r 6: 12 November 2003; rem: 20 July 2005 (r 2 and Gaz G29,
20 July 2005, p 3)
ENDNOTES
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 198622
Northern Territory Government and Public Authorities' Superannuation Scheme
Amendment Rules 2006 (SL No. 13, 2006)
Notified 3 May 2006
Commenced rr 3 and 6: 21 January 2005; rem: 3 May 2006 (r 2 and Gaz
G18, 3 May 2006, p 2))
Superannuation Law Reform Act 2007 (Act No. 36, 2007)
Assent 12 December 2007
Commenced 23 January 2008 (Gaz G3, 23 January 2008, p 3)
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 S75,
23 December 2010); rem: 15 March 2011 (Gaz S13,
14 March 2011)
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
Superannuation Legislation Amendment Act 2015 (Act No. 32, 2015)
Assent date 8 December 2015
Commenced pt 2, div 3 and pt 3: 15 January 2016 (Gaz S2,
14 January 2016); rem: 8 December 2015 (s 2)
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); pt 4: 8 May 2019 (Gaz S30, 7 May 2019);
pts 5 and 6: 26 June 2019 (Gaz G26, 26 June 2019, p 6)
Northern Territory Government and Public Authorities' Superannuation Scheme
Amendment Rules 2019 (SL No. 21, 2019)
Notified date 14 August 2019
Commenced 14 August 2019
Northern Territory Government and Public Authorities' Superannuation Scheme
Amendment Rules 2021 (SL No. 14, 2021)
Notified date 13 October 2021
Commenced 13 October 2021
Housing, Transport and Surveillance Devices Legislation Amendment (Police Public
Safety Officers) Act 2025 (Act No. 36, 2025)
Assent date 5 December 2025
Commenced pts 1 and 5: 27 February 2026 (Gaz S13, 26 February 2026);
rem: nc
3 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, 2018) to: rr 1A and 1.
ENDNOTES
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 198623
4 LIST OF AMENDMENTS
r 1A ins No. 37, 2001, r 2
r 1 amd Act No. 56, 1987, s 16; No. 36, 1992; Act No. 69, 1998, s 10; No. 24,
2005, r 4; No. 13, 2006, r 4; Act No. 36, 2007, s 39; Act No. 42, 2010, s 29;
Act No. 39, 2014, s 50; Act No. 32, 2015, s 10; Act No. 3, 2019, s 41; No. 21,
2019, r 4; No. 14, 2021, r 4; Act No. 36, 2025, s 41
pt II hdg sub Act No. 39, 2014, s 51
r 2 amd Act No. 69, 1998, s 10
rep Act No. 39, 2014, s 52
r 3 amd Act No. 69, 1998, s 10; Act No. 42, 2010, s 32
rep Act No. 39, 2014, s 52
r 4 amd Act No. 56, 1987, s 16; Act No. 69, 1998, s 10; No. 21, 2019, r 5
r 5 amd Act No. 69, 1998, s 10; No. 24, 2005, r 5; Act No. 3, 2019, s 42
r 5A ins Act No. 56, 1987, s 16
r 5B ins No. 37, 2001, r 3
amd Act No. 36, 2007, s 39; Act No. 3, 2019, s 43
r 5C ins No. 37, 2001, r 3
amd Act No. 36, 2007, s 39; Act No. 3, 2019, s 44
r 5D ins No. 24, 2005, r 6
amd No. 13, 2006, r 5; Act No. 36, 2007, s 39
rep Act No. 3, 2019, s 45
r 5E ins No. 13, 2006, r 6
amd Act No. 36, 2007, s 39
rep Act No. 32, 2015, s11
r 5F ins No. 13, 2006, r 6
amd Act No. 36, 2007, s 39
rep Act No. 32, 2015, s11
r 6 amd No. 8, 1993, r 1; Act No. 69, 1998, ss 9 and 10; No. 24, 2005, r 7; Act
No. 3, 2019, s 46
r 6A ins Act No. 42, 2010, s 30
amd Act No. 3, 2019, s 47
r 7 amd Act No. 69, 1998, s 9; Act No. 3, 2019, s 48
r 8 sub Act No. 69, 1998, s 9; Act No. 3, 2019, s 49
r 9 amd Act No. 69, 1998, ss 9 and 10; No. 24, 2005, r 8; No. 13, 2006, r 7; Act
No. 42, 2010, s 32; Act No. 39, 2014, s 53; Act No. 3, 2019, s 50
r 10 amd Act No. 56, 1987, s 16; No. 8, 1993, r 2; Act No. 69, 1998, s 9; No. 24,
2005, r 9; No. 13, 2006, r 8; Act No. 42, 2010, s 32; Act No. 39, 2014, s 54;
Act No. 3, 2019, s 51
r 12 amd Act No. 56, 1987, s 167; Act No. 69, 1998, s 10; Act No. 39, 2014, s 55
r 13 amd Act No. 36, 2007, s 39
amd Act No. 39, 2014, s 56
rep Act No. 32, 2015, s12
r 13A ins No. 13, 2006, r 9
amd Act No. 39, 2014, s 56
sub Act No. 32, 2015, s12
amd Act No. 3, 2019, s 52; No. 14, 2021, r 5
r 13B ins No. 13, 2006, r 9
amd Act No. 32, 2015, s13; Act No. 3, 2019, s 53
r 13C ins No. 13, 2006, r 9
sub Act No. 42, 2010, s 31
amd Act No. 32, 2015, s14
rep Act No. 3, 2019, s 54
r 13D ins No. 13, 2006, r 9
amd Act No. 3, 2019, s 55
pt IV hdg ins No. 24, 2005, r 10
r 14 ins No. 24, 2005, r 10
ENDNOTES
Northern Territory Government and Public Authorities' Superannuation Scheme Rules 198624
r 15 ins No. 24, 2005, r 10
amd Act No. 42, 2010, s 32
r 16 ins No. 24, 2005, r 10
r 17 ins No. 24, 2005, r 10
amd Act No. 42, 2010, s 32
r 18 ins No. 24, 2005, r 10
amd Act No. 39, 2014, s 57
pt V hdg ins Act No. 39, 2014, s 58
r 19 ins Act No. 39, 2014, s 58
pt VI hdg ins Act No. 32, 2015, s15
rr 20 – 22 ins Act No. 32, 2015, s15