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State Authorities Superannuation Regulation 2025
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Turn the raw legal text into a practical explanation grounded in State Authorities Superannuation Regulation 2025.
44 Contributor’s loading—if amounts under agreement more than loading under section 43
(1) The contributor’s loading for shift allowances is the total of the amounts that the employer pays to the contributor as shift allowances for relevant shifts worked by the contributor during a relevant period (the relevant amounts) if—
(a) there is in force an agreement between, or a practice accepted by, a trade union and the employer of a contributor that was in force or accepted immediately before 18 December 1987, and
(b) the effect of the agreement or practice is that the relevant amounts are treated as loading for superannuation purposes, and
(c) the total of the relevant amounts is more than the loading determined for the period in relation to the contributor in accordance with section 43.
(2) In this section—
trade union means—
(a) an industrial organisation of employees within the meaning of the Industrial Relations Act 1996, or
(b) an association of employees registered as an organisation under the Fair Work (Registered Organisations) Act 2009 of the Commonwealth.