attributed salary, in relation to an employee at any time, means—
(a) where the employee is a full-time employee at that time—the salary of the employee at that time, or
(b) where the employee is a part-time employee at that time—the salary that would be payable to the employee at that time if employed as a full-time employee.
(b) an employee (not being a Public Service senior executive) of an employer specified in Schedule 1 and who holds an office designated by the Secretary of the Treasury as the office of an executive officer, or
full-time employee means an employee whose salary ratio is 1.
irregular employee is an employee who is neither a full-time employee nor a part-time employee, and includes an employee who is deemed by section 7 to be an irregular employee.
non-employee spouse has the same meaning as it has in Part 4D.
part-time employee means an employee whose salary ratio is less than 1 but at least 0.1.
police executive officer means an executive officer within the meaning of Part 5 of the Police Act 1990.
relevant Commonwealth superannuation standard means a standard that would be applicable under the Superannuation Industry (Supervision) Act 1993 of the Commonwealth if the Fund was a regulated superannuation fund under that Act.
resign, in relation to an employee, means cease to be employed by an employer before reaching the age of 55 years, otherwise than on account of—
(a) death, or
(b) invalidity, where STC is satisfied—
(i) that the ceasing to be employed was due, directly or indirectly to the permanent physical or mental incapacity of the employee (not caused by any act or default of the employee intended to produce that incapacity), and
(ii) that the employee is permanently unable, by reason of that incapacity, to be engaged in, or to be employed in, any remunerative occupation in which, in the opinion of STC, it would otherwise be reasonable to expect the contributor to engage.
retire means cease (otherwise than by reason of death) in any manner to be employed by an employer on or after reaching the age of 55 years.
retrenchment, in relation to an employee, means the termination of the employment of the employee with an employer where the employment is expressed by the employer to be—
(a) compulsorily terminated by the employer on the ground that—
(i) the employer no longer requires the employee’s services and, on termination of the employee’s employment, does not propose to fill the employee’s position, or
(ii) the work that the employee was engaged to perform has been completed, or
(iii) the amount of work that the employer requires to be performed has diminished and, due to that fact, it has become necessary to reduce the number of employees employed by the employer, or
(b) terminated as a result of the acceptance by the employee of an offer by the employer of terms of retrenchment made on a ground specified in paragraph (a).
salary, in relation to an employee, means salary of the employee, determined in accordance with section 4 or 4A and expressed as an annual rate.
salary ratio, in relation to an employee at any time during a contribution period, means the number ascertained by dividing the salary of the employee at the commencement of that contribution period by the attributed salary of the employee at that commencement.
section 16A employer contribution means a contribution made by an employer under section 16A.
spouse of a deceased employee or deceased former employee means the surviving spouse of the employee or former employee.
superannuation scheme means a scheme, fund or arrangement (whether or not established by an Act) under which any superannuation or retirement benefits are provided by an employer.
Note.
The Interpretation Act 1987 contains definitions and other provisions that affect the interpretation and application of this Act.
(2) A reference in this Act to an authority where used in or in connection with the definition of employer is a reference to an authority, organisation, corporation, person or other entity.
(3) If the inclusion of an employer in Schedule 1 is expressed to be limited in any respect, this Act has effect in relation to the employer subject to the limitation.
(4) Notes included in this Act do not form part of this Act.
s 3: Am 1988 No 135, Sch 1 (1); 1989 No 107, Sch 1; 1989 No 229, Sch 1; 1990 No 48, Sch 2; 1991 No 95, Sch 8 (1); 1991 No 96, Sch 6; 1992 No 35, Sch 1; 1993 No 42, Schs 2, 4; 1993 No 111, Sch 4 (1); 1996 No 39, Sch 4; 1997 No 42, Sch 1.6 [1]–[5]; 1999 No 86, Sch 1.6 [1]–[4]; 2000 No 100, Sch 4 [1]; 2000 No 114, Sch 1.4 [1] [2]; 2003 No 77, Sch 10 [1] [2]; 2005 No 52, Sch 4 [1] [2]; 2005 No 91, Sch 3.11 [1]; 2010 No 19, Sch 3.99 [1]; 2011 No 62, Sch 3.31 [1]; 2013 No 41, Sch 3.7; 2013 No 69, Sch 1 [1]; 2015 No 58, Sch 3.80 [1] [2]; 2018 No 28, Sch 1.33; 2025 No 48, Sch 2.14[1] [2].