Part 1Preliminary

Part 1—Preliminary 1—Short title This Act may be cited as the Police Superannuation Act 1990. 4—Interpretation (1) In this Act, unless the contrary intention appears— actual or attributed salary—see subsections (3), (4) and (5); actuary means a Fellow or Accredited Member of the Institute of Actuaries of Australia; adjusted salary in relation to a contributor as at a particular time means— (a) where the contributor has been employed on a full-time basis throughout his or her contribution period—the contributor's actual or attributed salary as at that time; (b) where the contributor has been employed on a part-time basis over the whole or any part of his or her contribution period—the contributor's actual or attributed salary as at that time reduced to reflect the extent of the contributor's employment over the contribution period expressed as a proportion of full-time employment; the Board means the Police Superannuation Board; co-contribution means a payment made in respect of a person by the Commissioner of Taxation pursuant to the requirements of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 of the Commonwealth; co-contribution account means an account established and maintained by the Board as a co‑contribution account in accordance with the requirements of this Act; the Commissioner means the Commissioner of Police; the Commonwealth Act means the Superannuation Guarantee (Administration) Act 1992 of the Commonwealth; the Consumer Price Index means the Consumer Price Index (All groups index for Adelaide); contribution month means a month of a contribution period and includes a contribution month credited or attributed to a contributor under this Act; contribution period in relation to a contributor means a period or periods during which the contributor has contributed to the Scheme and includes— (a) a period falling wholly or partly before the commencement of this Act; and (b) contribution months credited or attributed to the contributor under this Act; contributor means a person who has made contributions pursuant to this Act or a corresponding previous enactment and includes a police officer or former police officer who has ceased making contributions unless his or her rights in relation to superannuation under this Act have been exhausted and no derivative rights exist in relation to that person under this Act, but does not include a police officer who is a police member or former police member of the Triple S scheme; deferred superannuation contributions surcharge in relation to a contributor means the amount that the contributor is liable to pay the Commissioner of Taxation under section 15(6) of the Superannuation Contributions Tax Act; dependency in relation to a child means any period for which the child is an eligible child; the Deputy Commissioner means the Deputy Commissioner of Police; eligible child in relation to a deceased contributor means a child— (a) who is— (i) a child of the contributor; or (ii) a child in relation to whom the contributor had assumed parental responsibilities and who was cared for and maintained, wholly or in part, by the contributor up to the date of the contributor's death; and (b) who is— (i) under the age of 16 years; or (ii) between the ages of 16 and 25 years and in full-time attendance at an educational institution recognised by the Board for the purposes of this definition; entitlement day means— (a) in relation to a contributor who becomes entitled to a pecuniary benefit under this Act—the day on which that entitlement arises; (b) in relation to a contributor whose employment is terminated by his or her death—the date of the contributor's death; the Fund means the Police Superannuation Fund; invalid pension means a pension payable on account of invalidity; invalidity means physical or mental incapacity to carry out the duties of employment; month—see subsection (2); notional salary in relation to a contributor whose employment has ceased temporarily or permanently (including a contributor who has died) means the salary (including an allowance for shift work determined by the Board) that the contributor would be receiving if he or she had continued in employment in the same position and at the same grade as were applicable immediately before the cessation of employment and, if the contributor was not in full-time employment immediately before cessation of employment, notional salary will be calculated on the basis of the contributor's average hours of employment (excluding overtime) over the last three years of his or her contribution period; pensioner means a person who is entitled to a pension under this Act (including a person who qualifies for a pension but whose pension is under suspension); pension period means the period over which a pension is paid; police cadet or cadet means a person appointed under the Police Act 1952 to be a police cadet; putative spouse—see section 4A; registered relationship means a relationship that is registered under the Relationships Register Act 2016, and includes a corresponding law registered relationship under that Act; the repealed Act means the Police Pensions Act 1971; to retrench in relation to a contributor means to terminate the contributor's employment on the ground that work of the kind for which the contributor is qualified and suited is no longer available for the contributor; retrenchment pension means the pension payable to a contributor on account of retrenchment; salary, in relation to a contributor who is employed pursuant to a contract under section 13 or section 16 of the Police Act 1998, means that proportion of the total remuneration package specified in the contract that has been prescribed by regulation for the purposes of this definition; salary, in relation to a contributor who is not employed pursuant to a contract under section 13 or section 16 of the Police Act 1998, includes all forms of remuneration except— (a) remuneration related to overtime (other than such remuneration that is paid by way of an annual allowance); (b) a loading for shift work; (c) a leave loading; (d) a loading arising from the conditions under which work is performed; (e) allowances (unless declared by regulation to be a component of salary) for accommodation, travelling, subsistence or other expenses; (f) remuneration of a kind excluded by regulation from the ambit of this definition (and such a regulation may exclude remuneration of a particular kind for the purpose of calculating contributions but provide for its inclusion as a component of salary for the purpose of calculating benefits); the Scheme means the scheme of superannuation established by this Act and (where the context admits) includes the scheme of superannuation established by a corresponding previous enactment; SIS Act means the Superannuation Industry (Supervision) Act 1993 of the Commonwealth; special deposit account means a special deposit account established under section 8 of the Public Finance and Audit Act 1987; spouse includes a putative spouse; Superannuation Contributions Tax Act means the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 of the Commonwealth; the Superannuation Funds Management Corporation of South Australia or the Corporation means the Superannuation Funds Management Corporation of South Australia continued in existence by the Superannuation Funds Management Corporation of South Australia Act 1995; surcharge notice means a notice issued by the Commissioner of Taxation under section 15(7) of the Superannuation Contributions Tax Act; Tribunal means the South Australian Civil and Administrative Tribunal established under the South Australian Civil and Administrative Tribunal Act 2013; Triple S scheme means the Southern State Superannuation Scheme established by the Southern State Superannuation Act 1994 and continued in existence by the Southern State Superannuation Act 2009. (2) Where a period is to be expressed in months for the purpose of this Act, then, except where express provision is made to the contrary, only completed months will be taken into account and any remainder will be ignored. (3) Subject to this Act, contributions and benefits will be calculated in relation to a contributor as at a particular date on the basis of the highest level of salary received by the contributor in the highest grade achieved by the contributor in a permanent position in South Australia Police and— (a) for the purpose of calculating benefits— (i) the contributor's actual salary will be used if, at that date, it is at that level (or would be at that level except for a reduction for disciplinary reasons) and the contributor is in full time employment in that grade; or (ii) if, at that date, the contributor's salary is at a lower level (except for a reduction for disciplinary reasons) or the contributor is employed in a lower grade or on a part time basis, the salary that the contributor would have been receiving at that date if he or she had been employed on a full time basis in the highest grade achieved by the contributor and had been receiving salary at that level will be attributed to the contributor; (b) for the purpose of calculating contributions— (i) the contributor's actual salary will be used if, at that date, it is at that level (or would be at that level except for a reduction for disciplinary reasons) and the contributor is employed in that grade (whether on a full time or a part time basis); or (ii) if, at that date, the contributor's salary is at a lower level (except for a reduction for disciplinary reasons) or the contributor is employed in a lower grade, the salary that the contributor would have been receiving (for his or her hours of employment on that date) if he or she had been employed in the highest grade achieved by the contributor and had been receiving salary at that level will be attributed to the contributor. (3aa) In the application of subsection (3)(a)(ii) and (3)(b)(ii) an automatic increment in the relevant salary that occurs after the contributor moves to a lower level of salary will be ignored. (3a) In subsections (3) and (3aa)— automatic increment in relation to salary means an increase in the salary that occurs automatically at the end of a specified period. permanent position in South Australia Police includes a position to which the contributor is appointed for a fixed term that is specified in the contract or instrument of appointment as being of one year or more. (4) Salary will not be attributed under subsection (3) in respect of a reduction in salary for disciplinary reasons. (5) Where a contributor's salary is reduced for disciplinary reasons and is not reinstated before termination of the contributor's employment a salary will be attributed to the contributor in accordance with the following formula for the purpose of calculating benefits: