Sch 1ASalary sacrifice by office holders

Schedule 1A—Salary sacrifice by office holders (1) In this Schedule— ***commencement day*** means the date of commencement of section 18 of the **Salaries Legislation Amendment (Salary Sacrifice) Act 2008**; ***office holder*** means— (a) a prerogative officer holder appointed by the Governor in Council under section 88 of the **Constitution Act 1975**; (b) a person appointed to a public office whose remuneration is— (i) fixed by the Act establishing the office; (ii) fixed in the person's instrument of appointment or determined from time to time in accordance with that instrument; (iii) fixed or determined by the Governor in Council (whether at the time of appointment or from time to time); (iv) fixed by a Minister (whether at the time of appointment or from time to time); ***relevant Minister*** in relation to an office holder means the Minister administering the Act under which the office holder is appointed; ***remuneration*** includes salary or fee. 2 Application of Schedule This Schedule does not apply to— Sch. 1A cl. 2(a) amended by No. 5/2013 s. 65(a). (a) a judge or reserve judge; Sch. 1A cl. 2(b) amended by No. 5/2013 s. 65(b). (b) a magistrate or reserve magistrate; Sch. 1A cl. 2(c) amended by No. 63/2013 s. 96(a). (c) a master or Associate Judge of the Supreme Court or a reserve Associate Judge within the meaning of the **Supreme Court Act 1986**; Sch. 1A cl. 2(d) amended by No. 63/2013 s. 96(b). (d) a master or associate judge of the County Court or a reserve associate judge within the meaning of the **County Court Act 1958**; (e) a member of the Victorian Civil and Administrative Tribunal; (f) the Solicitor-General; (g) the Auditor-General; (h) the Director of Public Prosecutions; (i) the Chief Crown Prosecutor, an Acting Chief Crown Prosecutor, a Crown Prosecutor or an Associate Crown Prosecutor. 3 Salary sacrifice (1) An office holder may by notice in writing to the relevant Minister enter into an arrangement under which the office holder agrees to receive the whole or part of his or her total amount of future remuneration as non-salary benefits of an equivalent value. (2) The notice must specify a date from which the arrangement is to take effect which must be the date on which the notice is given or a later date. (3) An office holder may vary or revoke a notice he or she has given under subclause (1) by notice in writing to the relevant Minister. (4) The notice of variation or revocation must specify a date from which the variation or revocation is to take effect which must be the date on which the notice is given or a later date. (5) In this clause, ***non-salary benefits*** means superannuation contributions or other benefits of a kind that could be the subject of a salary sacrifice arrangement under the rules or arrangements applying to salary sacrifice by an executive but does not include— (a) superannuation contributions to a superannuation fund established by or under an Act unless that Act expressly authorises such an arrangement; or (b) superannuation contributions to a superannuation fund unless— (i) the fund will accept the contributions; and (ii) the fund is a complying superannuation fund within the meaning of section 45 of the Superannuation Industry (Supervision) Act 1993 of the Commonwealth. (6) For the purposes of this clause, in subclause (5) ***non-salary benefits*** includes any taxes, costs or charges associated with the salary sacrifice arrangement. 4 Authorisation of past arrangements (1) This clause applies to an office holder who, before the commencement day, entered into an arrangement under which the office holder agreed to receive the whole or part of his or her total amount of remuneration as non-salary benefits of an equivalent value. (2) An arrangement referred to in subclause (1), by virtue of this subclause, has and is deemed always to have had full effect according to its tenor as if it had been authorised under clause 3. (3) On and after the commencement day, an arrangement referred to in subclause (1) may only be varied or revoked in accordance with clause 3.