These regulations set out how the State Superannuation schemes operate: who pays superannuation, how much and when (employers calculate and remit section 4B/4C contributions) and how member accounts, benefit payments and nominations are managed (examples: contribution timing r.12C, employer valuation of non‑cash items r.12D, binding death nominations r.48). The Treasurer and the Board have specified powers to set contribution periods, direct employers and provide member notices (r.4; r.224), and the rules cover inactivity, actuarial reductions and reporting obligations (regs 224A, 47A, 223).
The State Superannuation Regulations 2001 (WA) is the principal subordinate legislation made under the State Superannuation Act 2000 (WA). Together they establish and govern the superannuation arrangements for Western Australian government employees administered by the Government Employees Superannuation Board (GESB). The Regulations prescribe in detail the operation of several superannuation products: the Gold State Super Scheme (a defined-benefit scheme closed to new members), the West State Super Scheme (an accumulation scheme, also closed to new members), the GESB Super Scheme (an open accumulation scheme used as the default fund), the GESB Super (Retirement Access) Scheme, the Retirement Income Scheme, and the Term Allocated Pension Scheme.
The instrument covers the full superannuation lifecycle: eligibility, employer and employee contributions, investment options, benefit entitlements (retirement, death, disablement, resignation), payment mechanisms, and departure including transfers to other funds and unclaimed money processes.
Main concepts
Gold State Super Scheme: A defined-benefit scheme closed to new members (new eligible workers join GESB Super). Members of Gold State Super receive benefits calculated by formula based on final remuneration, contribution periods and member contribution rate. Key defined terms include:
Current sections
Direct links to the current provisions in State Superannuation Regulations 2001.
29
Part 2A
Employer contributions obligations
Part 2A — Employer contributions obligations
12A. Terms used 17
12B. Default funds 17
12C. Calculation and payment of section 4B contributions 17
12D. Section 4C contributions 18
12E. Exceptions 21
12F. Payment of section 4C contributions 22
12G. Additional superannuation contributions 23
Div 1
Preliminary
Division 1 — Preliminary
Terms used 25
Term used: average contribution rate 27
Term used: contributory membership period 28
Term used: eligible Gold State worker 29
Term used: final remuneration 31
17A. Term used: remuneration 33
Working hours, effect of changes to 37
Health conditions, imposition of etc. 38
Who may apply to be Gold State Super Member 40
Application to become Gold State Super Member 41
Treasurer may direct Board to accept ineligible worker as Member 42
Changing jobs, effect of 42
Member ceasing to be eligible due to reduced working hours becoming eligible again 43
Voluntary withdrawal from Gold State Super Scheme 44
When membership ceases 44
Term used: superannuation salary in respect of a contribution period 44
Member’s annual adjustment day, selection of 45
Employer’s contribution day, selection of 46
Subdiv 2
Employer contributions
Subdivision 2 — Employer contributions
Employer contributions, when to be made and amount of 46
Employer contributions, payment of 47
Unfunded benefits, contributions by Crown for 48
Subdiv 3
Member contributions
Subdivision 3 — Member contributions
Member contributions, when to be made and amount of 49
Member contribution rate, selection of 49
Member contributions, how to be paid 50
Recognised unpaid leave, member’s options for contributions 50
Subdiv 4
General
Subdivision 4 — General
Unrecognised unpaid leave, no contributions allowed etc. 52
Additional contributions if final remuneration includes special allowance or remuneration on secondment 52
Div 4
Benefits
Division 4 — Benefits
Retirement benefit, amount of 53
Death benefit, amount of 53
Total and permanent disablement benefit, amount of 54
Partial and permanent disablement benefit, amount of 54
Death and disablement benefits, restrictions on 55
Death or disablement not covered by r. 39, 40 or 41, benefit in case of 56
Member ceasing to be eligible and no other benefit payable, benefit in case of 57
44A. Benefit under this Div., reduction of if benefit paid under r. 47A 57
44B. Transfer benefit, application for and making of 58
44C. Transfer benefit, amount of reduction in case of for r. 44B(6)(c) 60
44D. Restrictions on amount of transfer benefit 60
44E. Early release of benefit to Members 65 years and over 61
Div 5
Payment of benefits
Division 5 — Payment of benefits
Restriction on payment of GSS withdrawal benefit 63
Interest accrued on preserved GSS withdrawal benefit 64
46A. Reduction of preserved GSS withdrawal benefit if payment under r. 47A 65
Transfer of benefit to another scheme or fund 65
47A. Early payment in case of severe financial hardship or compassionate grounds 66
47B. Early payment of preserved GSS withdrawal benefit to workers 65 years and over 68
Binding death benefit nomination and payment of death benefit 69
Disablement benefit or payment of GSS withdrawal benefit on disablement, application for 72
49A. Member liable to pay contributions tax, commutable pension for 73
49B. Benefits applied for, but unpaid, at Member’s death 75
Division 1 — Preliminary
Terms used 76
50A. West State Super Scheme closed to new Members 80
Statutory WSS Members, exclusions from being 80
When voluntary or partner WSS Member changes kind of membership 82
52B. Certain Members may elect to withdraw 82
When membership ceases 83
Subdiv 1
Employer contributions
Subdivision 1 — Employer contributions
Commonwealth payments, acceptance of 84
Insurance payout, acceptance of as contribution 85
Employer’s contribution returns, duty to give etc. 85
Treasurer may require Employers to pay additional amounts 85
Subdivision 2 — Member contributions
Member contributions, when payable and amount of 86
Member contributions, how to be paid 86
64A. Partners, Members etc. may contribute for 87
Subdivision 3 — Transfers
Transfer of benefits to scheme by Member 88
Subdivision 4 — Contribution splitting for partner
65BA. Term used: partner 88
65BB. Member may transfer splittable contributions for partner’s benefit 88
65B. Contributions‑split transfer from other scheme or fund, Board may accept 89
Division 4 — West state accounts
West state accounts for Members, Board to establish 90
Amounts to be credited to west state accounts 90
Amounts to be debited to west state accounts 91
Earnings to be credited to Member’s account 93
69AA. Payments in respect of former temporary residents under the Commonwealth Unclaimed Money Act Part 3A 93
69AB. Payments in respect of lost member accounts under the Commonwealth Unclaimed Money Act Part 4A 94
69AC. Payments in accordance with release authority 94
69AD. Payments in respect of inactive low‑balance west state accounts in accordance with Commonwealth Unclaimed Money Act Part 3B 94
Div 4A
Member investment choice
Division 4A — Member investment choice
69A. Terms used 95
69B. Investment plans for Members, Board to establish 95
69C. Default plan for Members 96
69D. Investment plan, Member to select etc. 96
69E. Board to invest in accord with Member’s plan 97
69F. Earning rates, determining 98
Division 5 — Benefits
69G. Terms used 99
Subdivision 2 — Covered risk benefits Members
69H. Covered risk benefits Members, who are automatically 100
69I. Covered risk benefits Member, Board may give certain people option to become 100
69J. Ceasing to be a covered risk benefits Member 101
69K. Covered risk benefits Member, certain people may opt to become 101
69L. Opt‑in notice, Board’s functions on receiving 102
69M. Opt‑in notice, altering or cancelling acceptance of 103
Subdivision 3 — Provision of supplementary risk benefits
70A. Supplementary risk benefits, Board may provide 104
70B. Supplementary risk benefits, terms of 104
Subdivision 4 — Benefits
Death benefit for covered risk benefits Member, amount of etc. 105
Incapacity benefit for covered risk benefits Member, amount of etc. 107
Covered risk benefits Member, supplementary salary continuance benefits for 109
73A. Covered risk benefits Members, Treasurer may increase basic risk benefits for 110
Death benefit for other WSS Members, amount and payment of 110
Benefit if no other benefit under this Part, amount and payment of 111
Subdiv 5
External insurance
Subdivision 5 — External insurance
Insurance policies for benefits under r. 70, 71 and 72, Board may enter 112
75A. Cancellation of entitlement to covered risk benefit for Members with inactive west state accounts 112
Div 6
Payment of benefits
Division 6 — Payment of benefits
76A. Term used: earnings 113
WSS withdrawal benefit, payment of 113
Preserved WSS withdrawal benefit ceases if Member again becomes worker 114
Transfer of benefit to other scheme or fund or Commonwealth Commissioner of Taxation 115
79AAA. Transfer of benefit under the Commonwealth Unclaimed Money Act Part 3 115
79AA. Transferred benefit, payment or transfer of 116
79AB. General rules for request under r. 74(3), 76(2), 79 or 79AA 116
79A. Early payment in case of severe financial hardship or compassionate grounds 117
79B. Early payment for purpose of phased retirement benefit 119
80A. Early payment in case of temporary resident departing Australia 120
80B. Part payment of benefit etc., effect of on protected amount 120
Binding death benefit nomination and payment of death benefit 121
Disablement benefit or payment of WSS withdrawal benefit on disablement, application for 124
81A. Member liable to pay contributions tax, commutable pension for 125
81B. Benefits applied for, but unpaid, at Member’s death 127
Part 3A
GESB Super Scheme
Part 3A — GESB Super Scheme
Scheme established 129
Terms used 129
Statutory GESB Super Members 132
Voluntary GESB Super Members 134
Partner GESB Super Members, who are 135
When membership ceases 135
Subdivision 1 — Employer contributions
Employer’s contribution returns, duty to give etc. 137
Accepting Commonwealth payments 137
94A. Insurance payouts, acceptance of as contribution 138
Subdivision 2 — Member contributions
Making Member contributions 138
Members contributing for partners 139
Subdivision 3 — Transfers
Transfers to GESB Super Scheme 140
Subdivision 4 — Contributions‑splitting for partner
Term used: partner 141
Member may transfer splittable contributions for partner’s benefit 142
Accepting contributions‑split transfers 142
Division 4 — GESB Super accounts
GESB Super accounts for Members, Board to establish 143
Amounts to be credited to GESB Super accounts 143
Amounts to be debited to GESB Super accounts 145
Earnings to be credited to Member’s account 146
105A. Payments in respect of former temporary residents under the Commonwealth Unclaimed Money Act Part 3A 147
105B. Payments in respect of lost member accounts under the Commonwealth Unclaimed Money Act Part 4A 147
105C. Payments in accordance with release authority 147
105D. Payments in respect of inactive low‑balance GESB Super accounts in accordance with Commonwealth Unclaimed Money Act Part 3B 148
Terms used 148
Investment plans for Members, Board to establish 149
Default plan for Members 149
Investment plan, Member to select etc. 150
Board to invest in accord with Member’s plan 150
Earning rates, determining 151
Division 6 — Benefits
111A. Terms used 152
Subdivision 2 — Covered GESB Super Members
111B. Covered GESB Super Members, who are automatically 153
111C. Covered GESB Super Member, Board may give certain people option to become 153
111D. Ceasing to be covered GESB Super Member 154
111E. Covered GESB Super Member, certain people may opt to become 154
111F. Opt‑in notice, Board’s functions on receiving 155
111G. Opt‑in notice, altering or cancelling acceptance of 156
Subdivision 3 — Insurance
Life insurance for covered GESB Super Members, Board’s functions as to 157
Disability insurance and salary continuance insurance, Board may provide 157
Terms of insurance provided under r. 111 or 112 158
113A. Insurance for dual members 159
Subdivision 4 — Benefits
Withdrawal benefit, when payable 159
Death benefit, when payable 160
Insurance under r. 111 or 112, when proceeds from payable 161
116A. Cancellation of insurance cover for inactive GESB Super accounts 162
Div 8
Payment of benefits
Division 8 — Payment of benefits
Term used: earnings 162
GESB withdrawal benefit, payment of 162
Preserved GESB withdrawal benefit ceases if Member again becomes worker 164
Transfer of benefit to another scheme or fund 164
121A. Transfer of benefit under the Commonwealth Unclaimed Money Act Part 3 165
Binding death benefit nomination and payment of death benefit 165
Transferred benefit, payment or transfer of 168
122A. General rules for request under r. 114(2), 118(2), 120 or 122(1) 169
Early payment in case of severe financial hardship or compassionate grounds 169
Early payment for purpose of phased retirement benefit 171
Early payment in case of temporary resident departing Australia 172
Transfer of Member’s balance to Commonwealth Commissioner of Taxation 172
126A. Benefits applied for, but unpaid, at Member’s death 172
Part 4
Retirement Income Scheme
Part 4 — Retirement Income Scheme
Scheme established 174
Terms used 174
Retirement Income Members, who may be 175
Additional or replacement pensions, applying for 176
When membership ceases 177
Transfer of benefits to scheme by new Member 177
Duty of Member starting additional pension to transfer benefits to scheme 178
Transfers required or permitted when Member starts replacement pension 179
177A. Transfers to be directly to scheme 180
178A. Restriction on contributions and transfers 180
Division 4 — Retirement income accounts
Retirement income accounts for Members, Board to establish 180
Sub‑accounts, Member may request etc. 180
Amounts to be credited to retirement income accounts 181
Amounts to be debited to retirement income accounts 182
Earnings to be credited to Member’s account 184
Terms used 185
Investment plans for Members, Board to establish 185
Default plan for Members 186
Investment plan, Member to select etc. 186
Board to invest in accord with Member’s plan 187
Earning rates, determining 188
Division 6 — Pension and other benefits
Frequency of pension payment, selection of 189
Pension amount, selection of 190
Pension, payment of by Board 190
Member may request lump sum benefit 191
Payment on death of Member, Member to select type of 193
Binding death benefit nomination and payment of lump sum death benefit 193
Reversionary pension, effect of selecting 195
196AA. Payments in respect of former temporary residents under the Commonwealth Unclaimed Money Act Part 3A 195
196AB. Payments in respect of lost member accounts under the Commonwealth Unclaimed Money Act Part 4A 196
196AC. Transfer of benefit under the Commonwealth Unclaimed Money Act Part 3 196
196AD. Payments in accordance with release authority 197
196AE. Benefits applied for, but unpaid, at Member’s death 197
Part 4A
Term Allocated Pension Scheme
Part 4A — Term Allocated Pension Scheme
Scheme established 198
196A. Terms used 198
Div 2
Membership and purchase
Division 2 — Membership and purchase
196B. Term Allocated Pension Members, who may be 199
196C. When membership ceases 200
196D. Transfer of benefits to scheme by new Member 200
196EA. Restriction on transfers 201
Div 3
Term allocated pension accounts
Division 3 — Term allocated pension accounts
196E. Term allocated pension accounts for Members, Board to establish 201
196F. Sub‑accounts, Member may request etc. 201
196G. Amounts to be credited to term allocated pension accounts 202
196H. Amounts to be debited to term allocated pension accounts 203
196I. Earnings to be credited to Member’s account 204
Division 4 — Member investment choice
196J. Terms used 205
196K. Investment plans for Members, Board to establish 205
196L. Default plan for Members 206
196M. Investment plan, Member to select etc. 206
196N. Board to invest in accord with Member’s plan 207
196O. Earning rates, determining 208
Division 5 — Pension and other benefits
196P. Pension period, selection of 209
196Q. Frequency of pension payment, selection of 210
196R. Pension, amount and payment of 211
196S. Commutation of pension, Member may request etc. 212
196T. Payment on death of Member, Member to select type of 214
196U. Binding death benefit nomination and payment of lump sum death benefit 215
196V. Reversionary pension, effect of selecting 217
196W. Payments in accordance with release authority 217
Part 5
GESB Super (Retirement Access) Scheme
Part 5 — GESB Super (Retirement Access) Scheme
Scheme established 218
200A. Name of scheme changed on 12 Apr 2008 218
Term used: retirement access account 218
Scheme closed to new members on 2 Apr 2008 218
When membership ceases 219
Voluntary contributions, making 219
Transfer of benefits to scheme by Member 219
206A. Other payments etc. for Members 220
206B. Transfers to be directly to scheme 220
207A. Restriction on contributions and transfers 220
Division 4 — Retirement access accounts
Retirement access accounts for Members, Board to establish 221
Amounts to be credited to retirement access accounts 221
Amounts to be debited to retirement access accounts 222
Earnings to be credited to Member’s account 223
Terms used 224
Investment plans for Members, Board to establish 224
Default plan for Members 225
Investment plan, Member to select etc. 226
214A. Investment plan of Member who is also a GESB Super Member 226
Board to invest in accord with Member’s plan 227
Earning rates, determining 228
Division 6 — Access to benefits
Member may request payment or transfer of benefit 229
Binding death benefit nomination and payment of death benefit 230
219AA. Transfer of Member’s balance to Commonwealth Commissioner of Taxation 233
219AB. Payments in respect of former temporary residents under the Commonwealth Unclaimed Money Act Part 3A 233
219AC. Payments in respect of lost member accounts under the Commonwealth Unclaimed Money Act Part 4A 233
219AD. Transfer of benefit under the Commonwealth Unclaimed Money Act Part 3 234
219AE. Benefits applied for, but unpaid, at Member’s death 234
Part 5A
Family law property settlements
Part 5A — Family law property settlements
219A. Terms used 235
219B. Application of this Part 236
219C. Splitting instrument, effect of at operative time 236
219D. Ex‑spouse’s entitlement, value and transfer of etc. 236
219E. Member in 2 or more schemes, effect of reduction on 238
219F. Member of accumulation scheme, effect of reduction on 238
219G. Member of Gold State Super Scheme, effect of reduction on 238
219H. Notice of transfer under r. 219D 239
Part 6
Information requirements
Part 6 — Information requirements
Terms used 241
Information for new Members, Board to give 242
Annual reporting day for Member, Board to select 243
Member’s benefit entitlements, Board to inform Member about annually 243
Fund, Board to inform Members about annually 244
224A. Significant events, Board to inform Members about 247
224AA. Notice of inactivity issued for inactive accounts 248
224AB. Information for Members who elect to maintain risk benefits or insurance 249
224B. Person ceasing to be Member, Board to inform about entitlements 250
224C. Employers to give Board information 251
224D. Member, Employer etc., Board to give information to on request 251
224E. Information to be given if benefit transferred to Commonwealth Commissioner of Taxation 253
224F. Certain information protected from disclosure by Board 253
224G. Family Law Act, Board’s duties under to give information 254
225AA. Information relating to unclaimed money, etc. 254
225A. How Board to give information 255
Part 7
Board elections
Part 7 — Board elections
Terms used 256
Conduct of elections (Act s. 8(1)(c)) 256
Need for election, Board to notify UnionsWA of (Act s. 8(1)(c)) 257
Returning officer, appointment of 257
Nominations, calling for 257
Nominations, making etc. 258
Procedure after close of nominations 258
Entitlement of organisations to vote 259
Ballot papers, form and content of 260
Ballot papers, replacing 260
Voting, method of 261
Scrutineers, appointment and functions of 261
Counting of votes 261
Declaration and notification of results 262
Ballot papers, preservation of 262
Disputes as to conduct or result of election 262
Costs of election 263
Part 8
General
Part 8 — General
Division 1 — Benefits
Incapacity of beneficiary, effect of 264
Late payments, interest on 264
Benefit in special circumstances, payment of 265
244A. Board must comply with forfeiture orders 266
Assignment or charge over benefit prohibited 266
Benefit does not pass to other persons 266
246A. Transfers to other fund not agreeing to transfer 267
246B. Investment powers of Member, exercise of after death or incapacity of 267
246C. Board must approve period for which limited binding death benefit nominations remain in force 268
246D. Board may set and notify pre‑set minimums 269
Division 2 — Other matters
Percentage prescribed (Act s. 20(3)) 269
Board direction under Act s. 26(2), restriction on etc. 269
248A. Crown payments to Board to accord with deed 270
248B. Overpayment of contributions 270
Rights etc. lost by person, restoration of etc. by Board 272
Independent review by AFCA of Board’s decisions 272
Form of documents and information 273
Special provisions for certain Gold State Super Members and West State Super Members (Sch. 2) 274
Some GES Act provisions discontinued in relation to some schemes 274
Transitional provisions (Sch. 3) 274
Schedule 1 — Employers
Division 1 — State funded employers
Division 2 — Self funding employers
Schedule 2 — Special provisions for certain Gold State Super Members and West State Super Members
Part 1 — Gold State Super Members who transferred from the Pension Scheme or Provident Scheme
Terms used 282
Contributions by Crown under r. 31 for Part 1 Members 284
Retirement, death or disablement of Part 1 Member, benefit on 284
Other termination of work by Part 1 Member, benefit on 285
Benefit under r. 43, calculation of for certain Part 1 Members 286
Curtin and Edith Cowan Universities deemed to be Employers for Part 1 Members 286
Part 2
Gold State Super Members who were formerly non‑contributory members
Part 2 — Gold State Super Members who were formerly non‑contributory members
Terms used 287
Contributions by Crown under r. 31 for certain Part 2 Members 287
Benefit for Part 2 Member, effect of non-contributory period on calculation of 287
Part 3
Director of Public Prosecutions
Part 3 — Director of Public Prosecutions
Term used: DPP 288
Employer 288
Member contributions 288
Part 4 — Members who became ASIC staff
Terms used 289
ASIC worker, consequences of becoming 289
Part 5 — Curtin and Edith Cowan University Staff
Terms used 290
University staff member, consequences of becoming 290
Part 6 — Police officers, magistrates and industrial commissioners
Terms used 291
End date, meaning of 292
Part 6 Member, electing to become etc. 292
Contribution rate for Part 6 Members, selecting etc. 293
Employer contributions under r. 29, calculation of; contributions by Crown under r. 31 294
Retirement benefit under r. 38, increase of 294
Death benefit under r. 39, increase of 295
Total and permanent disablement benefit under r. 40, amount of 296
Partial and permanent disablement under r. 41, increase of 296
Benefit under r. 43 or 44, increase of 298
Transitional provisions 298
More sections below
Source text: opening excerpt
Sourced from the Western Australian Legislation website (legislation.wa.gov.au). Not the authorised version.
Western Australia
State Superannuation Act 2000
State Superannuation Regulations 2001
Western Australia
State Superannuation Regulations 2001
Contents
Part 1 — Preliminary
Citation 1
Commencement 1
Terms used 1
3A. Trading name prescribed (Act s. 6(3)) 11
Contribution period for Employer, selecting 11
People prescribed to be Employers (Act s. 3 Employer) 12
Who a worker works for 12
Who is to discharge obligations of Employers that are governmental bodies 14
When person ceases to be worker 15
Persons in more than one job, application of regulations to 15
Part 2A — Employer contributions obligations
12A. Terms used 17
12B. Default funds 17
12C. Calculation and payment of section 4B contributions 17
12D. Section 4C contributions 18
12E. Exceptions 21
12F. Payment of section 4C contributions 22
12G. Additional superannuation contributions 23
Part 2 — Gold State Super Scheme
Division 1 — Preliminary
Terms used 25
Term used: average contribution rate 27
Term used: contributory membership period 28
Term used: eligible Gold State worker 29
Term used: final remuneration 31
17A. Term used: remuneration 33
Working hours, effect of changes to 37
Health conditions, imposition of etc. 38
Division 2 — Membership
Who may apply to be Gold State Super Member 40
Application to become Gold State Super Member 41
Treasurer may direct Board to accept ineligible worker as Member 42
Changing jobs, effect of 42
Final remuneration (regulation 16): The basis for benefit calculations; broadly the member's remuneration in the last 12 months before the benefit event.
Average contribution rate (regulation 13): The weighted average of the member's contribution rates over the contributory membership period.
Contributory membership period (regulation 14): The period during which a member was contributing to the scheme.
Eligible Gold State worker (regulation 15): A permanent full-time or part-time worker employed by a Division 1 or Division 2 Employer for at least 20 hours per week who meets eligibility criteria.
West State Super Scheme: An accumulation scheme also closed to new members. Members have west state accounts into which employer and member contributions, earnings and transfers are credited and from which expenses and benefit payments are debited (regulations 66-70).
GESB Super Scheme: The default open accumulation scheme for WA public sector employees not in Gold State or West State. New employees of prescribed Employers join this scheme unless they have made a choice of fund.
Section 4B contributions and section 4C contributions (Part 2A): The employer's statutory superannuation guarantee obligations (section 4B) and the additional superannuation contributions for items not captured by ordinary time earnings under the Superannuation Guarantee Administration Act (SGA Act), prescribed in regulation 12D. Section 4C contributions cover income compensation, annual leave loading, overtime paid as part of a salary package, on-call allowances, salary sacrifice amounts, and other items listed in the Table in regulation 12D(2).
CPI rate (regulation 3): Used for adjusting pension amounts. Calculated using Perth CPI (All Groups) numbers for March quarters in consecutive years.
Contribution period (regulation 4): The periodicity (monthly, quarterly or other) selected by the Employer for paying contributions.
Default fund (regulation 12B): For an employee who is a West State Super Member, the default fund is West State Super. For all others, the default fund is the GESB Super Scheme.
SIS Act and SIS Regulations: The Commonwealth Superannuation Industry (Supervision) Act 1993 and its Regulations. The State Regulations extensively cross-reference SIS compliance requirements including conditions of release, contribution splitting, lost member rules and benefit payment restrictions.
Who it affects
WA government employees: Current and former employees of prescribed Employers (listed in the Regulations' schedules) who are or were members of one of the administered schemes.
Prescribed Employers: Government departments, statutory authorities and other governmental bodies listed in Schedule 1 to the Regulations. The Regulations specify which obligations attach to Division 1 and Division 2 Employers.
Government Employees Superannuation Board (GESB): The Board administers all schemes under the Regulations and has discretionary powers to accept applications, determine benefits, waive conditions, and manage accounts.
The Treasurer: May direct the Board to accept ineligible workers as members (regulation 21) and may require Employers to pay additional amounts in certain circumstances (regulation 62).
Dependants and personal representatives: Entitled to death benefits. Binding death benefit nominations may be lodged under regulation 48.
Parliamentarians: Specifically included as eligible members in certain schemes (defined in regulation 3 as Members of the Legislative Council or Legislative Assembly).
Key obligations
Employer contribution obligations (Part 2A): Employers must calculate and pay section 4B contributions for each contribution period within 14 days after the end of the pay period (or 28 days for other contribution periods) under regulation 12C(3). Section 4C contributions cover items not captured by ordinary time earnings, including income compensation, annual leave loading and salary sacrifice.
Default fund allocation: An Employer who is required to make contributions for a worker who has not made a fund choice must pay into the appropriate default fund (regulation 12B).
Member contributions in Gold State Super (regulation 32-34): Members must pay contributions at the rate they select under regulation 33 during their contributory membership period. Contributions for recognised unpaid leave may be deferred or redirected under regulation 35.
No contributions during unrecognised unpaid leave (regulation 36): During unrecognised unpaid leave, neither member nor employer contributions are made.
Notification of changes: Members must notify GESB of changes relevant to their scheme membership, including changes to employment hours, personal circumstances affecting health conditions, and changes to beneficiary nominations.
Binding death benefit nomination (regulation 48): A valid nomination requires the member to nominate one or more dependants or the member's estate. The nomination must be witnessed, updated within three years to remain current, and is subject to the SIS Act requirements.
Powers and discretions
Board's discretions: The Board has broad discretionary powers including:
Determining whether health conditions affect eligibility (regulation 18).
Determining whether a person has a "partial and permanent disablement" qualifying for disablement benefits.
Directing how benefit calculations apply in multi-employment situations (regulation 11(3)).
Determining earning rates for investment plans (regulation 3 definition of "earning rate").
Accepting or declining applications to become members (including where the Treasurer directs acceptance of an ineligible worker, regulation 21).
Granting early payment of benefits on severe financial hardship or compassionate grounds (regulation 47A).
Waiving contribution requirements in specific circumstances.
Treasurer's powers: May direct the Board to accept ineligible workers as Gold State Super Members (regulation 21). May require Employers to pay additional amounts to cover unfunded benefit liabilities (regulation 62).
Employer's determination of section 4C value: Under regulation 12D(3), an Employer's determination of the monetary value of section 4C items is operative unless the Employer reduces the value for a worker, in which case the worker's consent is required.
Penalties and enforcement
The Regulations do not prescribe criminal penalties directly. Non-compliance by Employers with contribution obligations is dealt with under the State Superannuation Act 2000 and the enabling framework. Late payment of contributions may attract interest and other consequences under the Act.
Commonwealth superannuation guarantee non-compliance is enforced by the Australian Taxation Office under the Superannuation Guarantee (Administration) Act 1992, not under these Regulations.
Review of Board decisions may be available under the Act and the State Administrative Tribunal Act 2004 (WA).
Process and timelines
Contribution payment timing (regulation 12C(3)):
Pay period contributions: due within 14 days of the end of the pay period.
Other contribution periods: due within 28 days of the end of the period.
Annual adjustment day for Gold State Super (regulation 27): Members select an annual adjustment day for their contribution rate adjustments.
Contribution splitting (regulation 65BB, Division 6.7 of SIS Regulations): Members may transfer splittable contributions to a partner's superannuation fund in accordance with Commonwealth SIS contribution splitting rules.
Binding death benefit nomination currency (regulation 48): A nomination must be updated at least every three years to remain current.
Early payment on financial hardship (regulation 47A): Members may apply for early release of benefits on grounds of severe financial hardship or compassionate grounds in accordance with SIS Regulations conditions of release.
Preservation requirements: Benefits in accumulation schemes are preserved in accordance with Commonwealth SIS Act conditions of release. The conditions of release (regulation 3 definition) are those in Schedule 1 of the SIS Regulations.
Lost member and unclaimed money (regulations 50(1B), 83(1B)): Inactive west state accounts and inactive GESB Super accounts are subject to notice of inactivity procedures and may be transferred to the ATO as unclaimed money under the Commonwealth Unclaimed Money Act (Superannuation (Unclaimed Money and Lost Members) Act 1999).
Interactions with other law
State Superannuation Act 2000 (WA): The enabling legislation. Section 4B prescribes the base employer contributions. Section 4C contributions are prescribed by regulation 12D. The Gold State Super Scheme (section 29(1)(b)) and other schemes are established or continued under the Act.
Superannuation Industry (Supervision) Act 1993 (Cth) and SIS Regulations: Comprehensively cross-referenced. Conditions of release, contribution splitting (Division 6.7), lost member rules (SIS Regulations regulation 1.03A), and investment choice requirements all depend on the SIS framework. The Board must ensure the schemes comply with SIS standards to maintain complying fund status.
Superannuation Guarantee (Administration) Act 1992 (Cth) and SGA Act: The "charge percentage" for section 4C contributions uses the SGA Act rate (regulation 12D(2)). Ordinary time earnings, the contribution base and the employer superannuation guarantee obligations are defined by reference to the SGA Act.
Family Law Act 1975 (Cth) Part VIIIB: The "Family Law Act" definition in regulation 3 means Part VIIIB, which governs superannuation splitting on family law breakdown. The Regulations provide for family law splits and associated transfer mechanisms.
Workers Compensation and Injury Management Act 2023 (WA): Income compensation amounts paid under this Act are included in section 4C contribution obligations under item 2 of the table in regulation 12D(2).
Superannuation (Unclaimed Money and Lost Members) Act 1999 (Cth): The Commonwealth Unclaimed Money Act governs inactive account and lost member procedures referenced in the Regulations.
Superannuation Contributions Tax Imposition Acts (Cth): Contributions tax is defined in regulation 3. Members who become liable for contributions tax may be entitled to a commutable pension to fund the tax under regulation 49A.
Gotchas
Gold State Super and West State Super are closed to new members: New WA government employees cannot join Gold State Super or West State Super. New eligible employees join GESB Super by default (regulation 12B). Employees who had entitlements under the older defined-benefit scheme (Gold State Super) retain those entitlements but the scheme is winding down as existing members retire.
Section 4C covers items beyond ordinary time earnings: Unlike section 4B contributions (based on ordinary time earnings under the SGA Act), section 4C captures income compensation, annual leave loading, salary sacrifice amounts, on-call allowances, overtime paid as part of a guaranteed salary package, and parental leave pay. Employers who only track ordinary time earnings may miss section 4C obligations.
Worker versus employee for section 4C: Regulation 12D(1) requires section 4C contributions to be made for workers (not just employees). The definition of "worker" in the Act may be broader than "employee" in the SGA Act. Employers should confirm which persons qualify as workers for section 4C purposes.
Binding death benefit nominations expire after three years: A nomination that was current when made but has not been refreshed within three years is no longer current (regulation 48). This is a common oversight that results in death benefits being distributed other than as the member intended.
Multi-employer situations (regulation 11): Where a person works in more than one job for one or more Employers, the Regulations treat each job as a separate employment. This can result in the person being a member in relation to one job but not another, and contributions being calculated independently for each job.
Unrecognised unpaid leave: During unrecognised unpaid leave, no contributions are made by either the member or the employer and no contributory membership period accrues (regulation 36). This reduces the member's eventual defined-benefit entitlement in Gold State Super.
Practical examples
Example 1: Section 4C contribution for salary sacrifice: A WA public sector employee enters a salary sacrifice arrangement for a car. Under item 6 of the table in regulation 12D(2), the monetary value of the salary sacrifice benefit must be included in the Employer's section 4C contributions, multiplied by the applicable SGA charge percentage. The Employer must pay these contributions within the standard contribution payment deadline.
Example 2: Default fund for new employee: A new employee joins a WA government department and does not make a choice of superannuation fund. Under regulation 12B, the default fund is the GESB Super Scheme. The employer pays contributions to GESB Super for that employee until the employee either makes a choice of fund or becomes eligible for West State Super membership (if any such eligibility remains available).
Example 3: Gold State Super retirement benefit: A Gold State Super Member retires after 25 years of service. The retirement benefit is calculated based on the member's final remuneration (regulation 16), average contribution rate (regulation 13) and contributory membership period (regulation 14) under the formula in regulation 38. If the member took unpaid leave that was unrecognised, that period is excluded from the contributory membership period, reducing the benefit.
Example 4: Inactive GESB Super account: A former government employee has left employment and their GESB Super account has been inactive for the prescribed period. Under regulation 83(1B), the account becomes an "inactive GESB Super account". A notice of inactivity issues. If the account remains inactive and falls below the threshold, it may be transferred to the ATO as unclaimed money under the Commonwealth Unclaimed Money Act procedures.