19Commencement and cessation of contributions

#### 19 Commencement and cessation of contributions (1) Every employee (not being a State employee within the meaning of Part VII) shall (except as otherwise provided in this Act) contribute to the Fund from such date as the Governor‑General notifies in the Gazette, or, in the case of an employee whose employment commences after the date so notified, as from the prescribed date. (1A) For the purpose of subsection (1), the prescribed date is: (a) in the case of a person other than a person to whom paragraph (b) or (c) applies—the date on which he becomes an employee or, if that date is not a pay‑day, the next succeeding pay‑day after that date; (b) in the case of a person who has been retired on the ground of invalidity or of physical or mental incapacity to perform his duties and is re‑appointed on probation—the date on which his re‑appointment is confirmed or, if that date is not a pay‑day, the next succeeding pay‑day after that date; or (c) in the case of a person who is to be deemed to be an employee within the meaning of section 4 by virtue of subsection (4), (5), (5A) or (6) of that section—the date as from which he is to be deemed to be, or to have been, an employee or, if that date is not, or was not, a pay‑day, the next succeeding pay‑day after that date. (2) In respect of units of pension the initial contributions for which were made before 9 August 1930, the contributor shall, subject to this section, be liable to pay the contributions until immediately after the last fortnightly payment before he ceases to be an employee or before the anniversary of his initial contribution next preceding the attainment by him of the maximum age for retirement, whichever first happens. (2A) In respect of units of pension the initial contributions for which were or are made on or after 9 August 1930, the contributor shall, subject to this section, be liable, in respect of each unit of pension or fraction of a unit of pension, to pay the contributions until immediately after the last fortnightly payment before he ceases to be an employee or before the anniversary of his initial contribution in respect of that unit or fraction of a unit next preceding the attainment by him of the maximum age for retirement, whichever first happens. (2B) In the case of a contributor whose initial contribution in respect of a unit of pension or fraction of a unit of pension is made within twelve months before he attains the maximum age for retirement, twenty‑six contributions at the fortnightly rates applicable to the contributor in respect of that unit or fraction shall be made before a pension in respect of superannuation as regards that unit or fraction becomes payable. (2BA) For the purposes of subsections (2), (2A) and (2B), the initial contribution of an employee in respect of any additional unit of pension or fraction of a unit of pension shall be deemed to have been made on the date as from which the contribution became payable. (2BB) After the attainment by a contributor of the anniversary of his birth next preceding the attainment by him of the maximum age for retirement in respect of any units of pension, he shall be liable to continue, subject to subsection (2BC), to make fortnightly payments of contributions for those units of pension at a rate equal to the sum of the rates of the contributions payable by him for those units of pension immediately before that anniversary until he has completed payment of contributions for those units. (2BC) The amount of the last payment by a contributor (not being a contributor who ceases to be an employee before he has completed payment of his contributions) shall, if necessary, be reduced so that the amount of the payments made by the contributor does not exceed the amount of the contributions that the contributor would, but for subsection (2BB), have been liable to pay. (2BD) Subsection (2BB) does not apply in relation to contributions in respect of which this Act provides that twenty‑six contributions shall be payable. (2BE) Subject to this Act, where a contributor is retired on the ground of invalidity or physical or mental incapacity to perform his duties, or dies, before he has commenced to make contributions, or additional contributions, for or in respect of a unit of pension or an additional unit of pension for or in respect of which he has become liable, or has elected, to contribute, such contributions as are due by him for or in respect of that unit or additional unit, or, if a pay‑day has not occurred before the retirement or death, one contribution at the fortnightly rate applicable to the contributor for or in respect of that unit or additional unit, shall be made before a pension in respect of that unit or additional unit becomes payable and may be deducted from any payments of pension or benefit that become payable to or in respect of that contributor. (2C) A contributor: (a) who elects, or is called upon, to retire on or after attaining the age of sixty years; or (b) the age for whose retirement is fixed at an earlier age than sixty‑five years, but not less than sixty years, and who retires on attaining the age so fixed; may, notwithstanding anything contained in this section contribute, in a lump sum, or in such smaller sums and at such periods as the Board approves, such amount as the Board considers necessary to enable a pension in respect of units of pension for which he is a contributor to be paid to him on retirement equal to the pension in respect of those units which would have been paid to him if he had retired at such later age (not exceeding the age of sixty‑five years) as the Board approves. (2D) A contributor: (a) who elects, or is called upon, to retire on or after attaining the age of sixty years; or (b) the age for whose retirement is fixed at an earlier age than sixty‑five years, but not less than sixty years, and who retires on attaining the age so fixed; may, notwithstanding anything contained in this section, contribute, in a lump sum, or in such smaller sums and at such periods as the Board approves, the amount necessary to enable a pension in respect of non‑contributory units of pension applicable in relation to him to be paid to him on retirement equal to the pension in respect of those units that would have been paid to him if he had retired at such later age (not exceeding the age of sixty‑five years) as the Board approves. (2E) For the purposes of subsection (2D), the amount necessary to be contributed to enable a pension in respect of non‑contributory units of pension to be paid to a contributor on retirement equal to the pension in respect of those units that would have been paid to him if he had retired at a later age is an amount equal to five‑sevenths of the amount that would be required to be contributed by him under subsection (2C) in respect of those units in relation to that age if he had become liable to contribute for those units on the respective dates when those units became applicable in relation to him as non‑contributory units and he had contributed for those units at the appropriate rates based on a retiring age of sixty‑five years. (2F) Amounts equal to amounts contributed under subsection (2D) are payable to the Commonwealth out of the Fund. (3) Where: (a) after, but as from a date before, the attainment by an employee of the maximum age for retirement; or (b) after, but as from a date before, the attainment by a pensioner of the maximum age for retirement, being a pensioner who retired on or after attaining that age; his salary is increased and the number of units of pension ascertained in accordance with subsection (2) of section 20 as it applied at the time when he attained the maximum age for retirement having regard to his salary immediately after the increase is greater than the number of units of pension ascertained in accordance with that subsection as it applied at the time when he attained the maximum age for retirement having regard to his salary immediately before the increase, he may elect to contribute for additional units of pension but so that the total number of units of pension (including non‑contributory units of pension applicable in relation to him) does not exceed the first‑mentioned number of units of pension. (4) In respect of units of pension for which an employee or pensioner elects to contribute under subsection (3), twenty‑six contributions at the fortnightly rate applicable to the maximum age for retirement shall be made before pension in respect of superannuation becomes payable and, upon payment of those contributions, pension becomes payable as from the date of retirement.