8The Commonwealth’s obligations to make contributions

8 The Commonwealth’s obligations to make contributions

(1) If this Division applies to the member in respect of a fortnight, the Commonwealth must make a contribution, in respect of the member, to the basic contributions fund of the member.

Note: The basic contributions fund of the member is defined in section 3. It will be either a fund, scheme or account chosen by the member under Division 2 or the default fund under Division 3.

(2) Subject to subsections (3) and (4), the amount of the contribution is an amount equal to 15.4% of the sum of: (a) the amount of parliamentary allowance payable to the member in respect of the fortnight; and (b) the amount (if any) of salary to which the member is entitled because he or she was a Minister of State for some or all of the fortnight; and (c) the amount (if any) of allowance by way of salary payable to the member in respect of the fortnight because the member was an office holder for some or all of the fortnight. (2A) For the purposes of paragraph (2)(a), the amount of parliamentary allowance, being base salary (within the meaning of the Parliamentary Business Resources Act 2017), payable to the member in respect of the fortnight is the fortnightly amount of base salary worked out under regulations made for the purposes of subsection 52A(2) of that Act. (2B) For the purposes of paragraph (2)(a), the amount of parliamentary allowance, within the meaning of paragraph (a) or (b) of the definition of parliamentary allowance in section 3, payable to the member in respect of the fortnight is to be worked out in accordance with regulations made under this Act for the purposes of this subsection. (2C) For the purposes of paragraph (2)(c), the amount of allowance by way of salary payable to the member in respect of the fortnight, because the member was an office holder for some or all of the fortnight, is the fortnightly amount of office‑holder’s salary (within the meaning of the Parliamentary Business Resources Act 2017) worked out under regulations made for the purposes of subsection 52A(2) of that Act. (3) For the purpose of paragraph (2)(a), any reduction under Division 3 of Part 2 of the Parliamentary Business Resources Act 2017 (about salary sacrifice) of the member’s entitlement to parliamentary allowance is to be disregarded. (4) An amount of parliamentary allowance, salary, or allowance by way of salary, is not to be taken into account under subsection (2) to the extent (if any) that it does not count as salary or wages for the purposes of section 19 of the Superannuation Guarantee (Administration) Act 1992. (5) If: (a) this Division applies to the member in respect of one or more of the fortnights ending in a quarter (as defined in the Superannuation Guarantee (Administration) Act 1992); and (b) the Commonwealth makes contributions as required by this section in respect of the member and the fortnight or fortnights ending in the quarter in respect of which this Division applies; and (c) the Commonwealth would otherwise have an individual superannuation guarantee shortfall, in respect of the member and the quarter, for the purposes of the Superannuation Guarantee (Administration) Act 1992; then, for the purposes of the Superannuation Guarantee (Administration) Act 1992, the Commonwealth is, by making those contributions, taken to have reduced its charge percentage for the quarter to nil under whichever of section 22 or 23 of that Act is applicable. (6) Despite anything else in this section, the Commonwealth is not required by this section to pay contributions to the person’s basic contributions fund if, under the Superannuation Industry (Supervision) Act 1993 (including the regulations under that Act), the basic contributions fund is not permitted to receive those contributions. (7) The regulations may make modifications of this Act that are required as a result of the amendments of the Parliamentary Business Resources Act 2017 made by Schedule 4 to the Parliamentary Business Resources Legislation Amendment (Review Implementation and Other Measures) Act 2024.