14Superannuation salary for the purposes of CSS, PSS, DFRDB and MSBS

14 Superannuation salary for the purposes of CSS, PSS, DFRDB and MSBS

(1) Subject to subsection (2), the superannuation salary for an office holder who is a member of the CSS, PSS, DFRDB or MSBS is worked out in accordance with the following table (Table 14A).

<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Table 14A—Superannuation salary—general</span></p></td></tr><tr><td style="width:8.6%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:37.48%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>If the office holder’s total remuneration is …</span></p></td><td style="width:53.92%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>the office holder’s superannuation salary is …</span></p></td></tr></thead><tbody><tr><td style="width:8.6%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:37.48%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>$434,690 or more</span></p></td><td style="width:53.92%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>70% of the office holder’s total remuneration (rounded up to the nearest $10).</span></p></td></tr><tr><td style="width:8.6%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:37.48%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>less than $434,690</span></p></td><td style="width:53.92%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>73% of the office holder’s total remuneration (rounded up to the nearest $10).</span></p></td></tr></tbody></table>

(2) If an office or an office holder is specified in column 1 of the following table (Table 14B), the amount in column 2 is the superannuation salary for a holder of that office, or for that office holder.