Div 293release authority means a release authority issued by the Commissioner of Taxation under Schedule 1 section 135‑10 of the Taxation Administration Act;

Division 293 release authority means a release authority issued by the Commissioner of Taxation under Schedule 1 section 135‑10 of the Taxation Administration Act; Division 293 tax has the same meaning as in the Income Tax Assessment Act 1997 of the Commonwealth; eligible child in relation to a deceased contributor means a child— (a) who is— (i) a child of the contributor; or (ii) a child in relation to whom the contributor had assumed parental responsibilities and who was cared for and maintained, wholly or in part, by the contributor up to the date of the contributor's death; and (b) who is— (i) under the age of 16 years; or (ii) between the ages of 16 and 25 years and in full-time attendance at an educational institution recognised by the Board for the purposes of this definition; employee means— (a) a statutory officer of the Crown (including a Magistrate but not a Judge); (i) employed in an administrative unit of the Public Service; or (ii) employed under the Education and Children's Services Act 2019 or the Technical and Further Education Act 1975; or (iii) employed by— — the Rail Commissioner; — the Commissioner of Highways; — an employer with which the Board has entered into superannuation arrangements under this Act; or (iv) employed by a Minister, or the chief executive of a Public Service administrative unit, on a weekly, daily or hourly basis; or (v) employed under the Parliament (Joint Services) Act 1985; or (vi) employed to provide services to the House of Assembly or the Legislative Council and under the control of the Speaker or the President; or (vii) employed as a member of the Governor's staff; or (viii) employed in an office or position declared by regulation to be an office or position to which this Act extends; employing authority in relation to an employee means— (a) the chief executive officer to whom the employee is answerable on matters relating to his or her employment; (b) if there is no such officer—the authority, body or person to whom the employee is answerable; entitlement day means— (a) in relation to a contributor who becomes entitled to a pecuniary benefit under this Act—the day on which that entitlement arises; (b) in relation to a contributor whose employment is terminated by his or her death—the date of the contributor's death; Fund means the South Australian Superannuation Fund; invalid pension means a pension payable on account of invalidity; invalidity means physical or mental incapacity to carry out the duties of employment; month means a period starting at the beginning of any day of 1 of the 12 named months and ending— (a) immediately before the beginning of the corresponding day of the next named month; or (b) if there is no such corresponding day, at the end of the next named month; new scheme contributor means a person accepted as a contributor on or after 31 May, 1986 (but does not include any such person who is classified by the Board as an old scheme contributor); non-monetary salary, in relation to a contributor who is not employed pursuant to a TEC contract, means remuneration in any form resulting from the sacrifice by the contributor of part of his or her salary; notional salary in relation to a contributor whose employment has ceased temporarily or permanently (including a contributor who has died) means the salary that the contributor would be receiving if he or she had continued in employment in the same position and at the same grade as were applicable immediately before the cessation of employment and, if the contributor was not in full-time employment immediately before cessation of employment, notional salary will be calculated on the basis of the contributor's average hours of employment (excluding overtime) over the last 3 years of his or her contribution period; old scheme contributor means a person who was accepted as a contributor to the Fund before 31 May, 1986 (and includes a person accepted as a contributor after that date if that person is classified as an old scheme contributor by the Board); outplaced employee means a contributor who has retired or resigned from employment to take up employment in the private sector pursuant to an offer of employment in a contracting out agreement; pensioner means a person who is entitled to a pension under this Act (including a person who qualifies for a pension but whose pension is under suspension but not including a person as a member of an administered scheme under Schedule 3); pension period means the period over which a pension is paid; preservation age has the same meaning as in Part 6 of the Superannuation Industry (Supervision) Regulations 1994 of the Commonwealth under the Superannuation Industry (Supervision) Act 1993 of the Commonwealth; private sector employer means the employer with whom an outplaced employee takes up employment on retiring or resigning from employment in the public sector; Public Sector Employees Superannuation Scheme means the superannuation scheme of that name established pursuant to a deed of arrangement dated 27 September 1989 between the Treasurer and the secretary of the United Trades and Labor Council; public sector superannuation scheme means a superannuation scheme established or continued under an Act of this State or otherwise for the benefit of employees of an instrumentality or agency of the Crown; putative spouse—see section 4A; registered relationship means a relationship that is registered under the Relationships Register Act 2016, and includes a corresponding law registered relationship under that Act; repealed Act means the Superannuation Act 1974; retrench in relation to a contributor means terminate the contributor's employment on the ground that work of the kind for which the contributor is qualified and suited is no longer available for the contributor; retrenchment pension means the pension payable to an old scheme contributor on account of retrenchment; salary, in relation to a contributor who is employed pursuant to a TEC contract, means that proportion of the value of the total remuneration package specified in the contract that has been prescribed by regulation for the purposes of this definition; salary, in relation to a contributor who is not employed pursuant to a TEC contract, includes all forms of remuneration (including non‑monetary salary) except— (a) remuneration related to overtime (other than such remuneration that is paid by way of an annual allowance); (b) a leave loading; (c) a loading arising from the casual nature of the employment or the conditions under which work is performed; (d) allowances (unless declared by regulation to be a component of salary) for accommodation, travelling, subsistence or other expenses; (e) remuneration of a kind excluded by regulation from the ambit of this definition (and such a regulation may exclude remuneration of a particular kind for the purpose of calculating contributions but provide for its inclusion as a component of salary for the purpose of calculating benefits); Scheme means the scheme of superannuation established by this Act and (where the context admits) includes the scheme of superannuation established by a corresponding previous enactment (but does not include any administered scheme under Schedule 3); SIS Act means the Superannuation Industry (Supervision) Act 1993 of the Commonwealth; Southern State Superannuation Fund means the fund of that name continued in existence under the Southern State Superannuation Act 2009; special deposit account means a special deposit account established under section 8 of the Public Finance and Audit Act 1987; spouse includes a putative spouse; standard contribution rate means— (a) in relation to an old scheme contributor whose standard contribution rate is under clause 2 of Schedule 1 some rate other than 6% of salary—that other rate of contribution; (b) in all other cases—6% of salary; Superannuation Contributions Tax Act means the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 of the Commonwealth; Superannuation Funds Management Corporation of South Australia or Corporation means the Superannuation Funds Management Corporation of South Australia continued in existence by the Superannuation Funds Management Corporation of South Australia Act 1995; surcharge notice means a notice issued by the Commissioner of Taxation under section 15(7) of the Superannuation Contributions Tax Act; Taxation Administration Act means the Taxation Administration Act 1953 of the Commonwealth; TEC contract means a contract of employment between a contributor and his or her employer under which the value of the total remuneration package specified in the contract reflects the total employment cost to the employer of employing the contributor; Tribunal means the South Australian Civil and Administrative Tribunal established under the South Australian Civil and Administrative Tribunal Act 2013; Triple S scheme means the Southern State Superannuation Scheme continued in existence under the Southern State Superannuation Act 2009; unclaimed superannuation benefit means an amount of money that is taken by Part 3 of the Superannuation (Unclaimed Money and Lost Members) Act 1999 of the Commonwealth to be unclaimed money. (2) If a period is to be expressed in months for the purpose of this Act, then, except where express provision is made to the contrary, only completed months will be taken into account and any remainder will be ignored. (2a) The number of contribution months in a contribution period is calculated by multiplying the number of days in the period by 0.032854. (2b) A regulation prescribing the proportion of the value of the total remuneration package for the purposes of the first definition of salary in subsection (1)— (a) may prescribe different proportions in relation to old scheme contributors and new scheme contributors; and (b) in relation to a contributor whose salary would be less under the first definition of salary in subsection (1) than if it were determined under the second definition of salary in that subsection—may prescribe a proportion to ensure that the value of the contributor's salary for the purposes of this Act is not less than it would be if determined under the second definition of salary. (2c) For the purposes of determining the amount of salary received by a contributor who is in receipt of non‑monetary salary, the value of the non‑monetary salary will be taken to be the amount of salary sacrificed by the contributor in order to receive the non‑monetary salary. (3) Subject to this section, a contributor's actual or attributed salary, as at a particular date, is— (a) if the contributor is, at that date, employed on a full-time basis—the contributor's salary; (b) in any other case—the salary that the contributor would have been receiving, at that date, if the contributor had then been employed on a full-time basis. (a) before the commencement of subsection (4a)— (i) there was a reduction in a contributor's rate of salary (not being a reduction resulting from disciplinary action against the contributor or a reduction in the contributor's hours of employment); and (ii) the contributor elected under this subsection to contribute as if the reduction had not occurred; and (b) after the commencement of subsection (4a), the contributor elects, in a manner approved by the Board, to have his or her contributions determined under this subsection, the contributor's contributions will be based on the salary of the position or office held by the contributor immediately before the reduction occurred or, if that position or office ceases to exist or the classification of the position or office is changed, the contributions will be based on the salary of that position or office immediately before it ceased to exist or its classification was changed, adjusted to reflect changes in the Consumer Price Index from that time and the contributor's actual or attributed salary as at a particular date will be determined as if the notional salary in respect of which the contributor was contributing at that date were the contributor's actual salary. (4a) If (whether before or after the commencement of this subsection) there has been a reduction in a contributor's rate of salary (not being a reduction resulting from disciplinary action against the contributor or a reduction in the contributor's hours of employment) and— (a) the contributor— (i) elected, before the commencement of this subsection, to contribute as if the reduction had not occurred; and (ii) has not made an election under subsection (4)(b); or (b) the contributor elects, in a manner approved by the Board, to contribute as if the reduction had not occurred, then the following provisions apply: (c) the contributor's contributions will be based on his or her notional contribution salary; (d) the contributor's actual or attributed salary as at a particular date will be determined as if his or her notional contribution salary on that date were the contributor's actual salary. (4b) For the purposes of subsection (4a), a contributor's notional contribution salary is— (a) the salary of the position or office held by the contributor immediately before the reduction occurred; or (b) if that position or office ceases to exist or the classification of the position or office is changed—the salary of that position or office immediately before it ceased to exist or its classification was changed (adjusted if any increase occurs in the rate of salary payable in respect of the contributor's position or office by a percentage equal to the percentage that the increase bears to that salary). (4c) The fixing of a contributor's contributions in relation to a financial year under section 23(4)(a) following a reduction in a contributor's rate of salary will be based on the contributor's notional contribution salary pursuant to an election under subsection (4a) only if the contributor made the election under that subsection on or before the 31 March last preceding the commencement of the financial year. (5) If it is necessary to calculate what would have been the amount standing to the credit of a contributor's contribution account, as at a particular time and the contributor had contributed at the standard contribution rate throughout his or her contribution period, the calculation may be made as follows: B is the actual credit of the contribution account at the relevant time C is the number of months in the contribution period P is— (a) in the case of a contributor who was in full-time employment throughout his or her contribution period—1; (b) in any other case—the numerical value arrived at by expressing the contributor's employment during his or her contribution period as a proportion of full-time employment during that period D is the number of the contributor's contribution points. (6) References in this Act to resignation from, or termination of, employment will be read subject to the following qualifications— (a) resignation from a particular position in order to take up some other position in employment to which this Act applies, or to take up employment in the same position but on a different basis, will be ignored unless there is an interval of more than 1 month between the time the resignation takes effect and the commencement of the new employment; (b) if a person is employed in employment to which this Act applies for a particular term and the term expires, the person will be taken to have resigned— (i) if he or she makes an election under this subparagraph—at the expiration of the term; or (ii) if no election is made under subparagraph (i)—at the expiration of 12 months from the expiration of the term except where the person is re-employed in employment to which this Act applies (not being employment on a casual basis) before that time in which case any interruption of employment will be ignored; (c) a person whose employment is terminated on the ground of incompetence will be taken to have retired or resigned from employment depending on whether he or she has then reached the age of 55 years. (7) A person referred to in subsection (6)(b) cannot make contributions under this Act in respect of a period before he or she is taken to have resigned under that subsection and during which he or she is not employed in employment to which this Act applies. (8) For the purposes of this Act a contributor who is on leave without pay is not an active contributor if a contribution payable by the contributor has remained unpaid for 14 days or more. (9) Subsection (8) does not apply if the contributor did not know, and could not reasonably have been expected to know, that the contribution had remained unpaid for 14 days. (10) For the purposes of subsections (8) and (9), contributions become payable at the times at which salary would have been payable to the contributor if he or she had not been on leave without pay. 4A—Putative spouses (1) For the purposes of this Act, a person is, on a certain date, the putative spouse of another person if— (a) the person is, on that date, cohabiting with the other person as that person's de facto spouse and— (i) the person— (A) has been so cohabiting with the other person continuously for the preceding period of 3 years; or (B) has during the preceding period of 4 years so cohabited with the other person for periods aggregating not less than 3 years; or (ii) a child, of whom both persons are the parents, has been born (whether or not the child is still living); or (c) the person is, on that date, in a registered relationship with the other person. (2) Subject to subsection (2a), a person whose rights depend on whether— (a) the person and another person; or (b) 2 other persons, were, on a certain date, putative spouses 1 of the other may apply to the Tribunal for a determination under this section. (2a) A person whose rights depend on whether— (a) the person and another person; or (b) 2 other persons, were, on a certain date, in a registered relationship may provide evidence that they or those persons, were, on that date, in the registered relationship by producing a certificate issued by the Registrar of Births, Deaths and Marriages under section 21 of the Relationships Register Act 2016. (3) If it is proved to the satisfaction of the Tribunal that the persons in relation to whom the determination under this section is sought did, on the date in question, fulfil the requirements of subsection (1), the Tribunal must make a determination accordingly. (4) A determination may be made under this section— (a) whether or not 1 or both of the persons in relation to whom the determination is sought are, or have ever been, domiciled in this State; or (b) despite the fact that 1 or both of them are dead. (5) It must not be inferred from the fact that the Tribunal has determined that 2 persons were putative spouses 1 of the other, on a certain date, that they were putative spouses as at any prior or subsequent date. 4B—Restriction on publication of proceedings (1) Protected information is information relating to an application under section 4A (including images) that identifies, or may lead to the identification of— (a) an applicant; or (b) a person who is related to, or associated with, an applicant or is, or is alleged to be, in any other way connected in the matter to which the proceedings relate; or (c) a witness to the hearing of the application. (2) A person who publishes protected information is guilty of an offence. Maximum penalty: $5 000 or imprisonment for 1 year. (3) A person who discloses protected information knowing that, in consequence of the disclosure, the information will, or is likely to, be published is guilty of an offence. Maximum penalty: $5 000 or imprisonment for 1 year. (4) This section does not apply to— (a) the publication or disclosure of material— (i) by a court or the Tribunal or an employee of the Courts Administration Authority, provided that such publication or disclosure is made in connection with the administrative functions of the court or Tribunal; or (ii) for purposes associated with the administration of this Act; or (b) the publication in printed or electronic form of material that— (i) consists solely or primarily of the reported judgements or decisions of a court or the Tribunal; or (ii) is of a technical nature designed primarily for use by legal practitioners. newspaper means a newspaper, journal, magazine or other publication that is published at periodic intervals; publish means publish by newspaper, radio or television, or on the internet, or by some other similar means of communication to the public. 5—Superannuation arrangements (1) Subject to subsection (2), the Board may enter into arrangements with— (a) an instrumentality or agency of the Crown; or (b) a prescribed authority, body or person, under which the employees of that instrumentality, agency, authority, body or person become eligible to apply to be accepted as contributors. (1a) An arrangement under subsection (1) may modify the provisions of this Act in their application to, or in relation to, employees to which the arrangement relates but not so as to put those employees in a more advantageous position than other contributors. (1b) An arrangement may be varied at any time by agreement between the Board and the instrumentality, agency, authority, body or person. (2) An arrangement under subsection (1) is not effective unless its terms are approved by the Minister. (2a) If an instrumentality or agency of the Crown that has entered into an arrangement with the Board under this section ceases to be an instrumentality or agency of the Crown, the Minister may by written notice to the Board and to the former instrumentality or agency of not less than 1 month— (a) declare that benefits will cease accruing to contributors in respect of their employment with the former instrumentality or agency; and (b) vary the terms of the arrangement in such manner as he or she thinks fit. (3) Subject to subsection (4), an instrumentality or agency of the Crown or an authority, body or person who has entered into an arrangement with the Board under this section (whether before or after the commencement of the Superannuation (Scheme Revision) Amendment Act 1992) may, by written notice to the Board of not less than 1 month, declare that benefits will cease accruing to contributors in respect of employment with the instrumentality, agency, authority, body or person. (4) A declaration cannot be made under subsection (3)— (a) without the approval in writing of a majority of those persons who— (i) are contributors by virtue of the arrangement; and (ii) are currently employed by the instrumentality, agency, authority, body or person; and (b) unless the Board has given its approval to the declaration. (5) Before giving its approval under subsection (4)(b), the Board must have obtained from an actuary an actuarial assessment of the account (if any) established to meet the employer component of benefits that have accrued to employees of the instrumentality, agency, authority, body or person under this Act. (6) When giving its approval under subsection (4)(b), the Board must be satisfied on the basis of the actuary's assessment that the amount standing to the credit of the account will be sufficient to meet the employer component of benefits. (7) The following provisions apply on the cessation of the accrual of benefits under subsection (2a) or (3): (a) those contributors currently employed by the instrumentality, agency, authority, body or person who are of or over the age of 60 years will be taken for the purposes of this Act to have retired from employment; and (b) those contributors currently employed by the instrumentality, agency, authority, body or person who have not reached the age of 60 years will be taken for the purposes of this Act to have resigned from employment; and (c) section 28 or 39 (as the case requires) applies to and in relation to a contributor referred to in paragraph (b) despite the fact that he or she is of or over the age of 55 years; and (d) a contributor referred to in paragraph (b) who has elected to preserve his or her benefits is not entitled to them (except on account of incapacity) until— (i) he or she has reached the age of 55 years and has ceased to be employed by the instrumentality, agency, authority, body or person; or (ii) he or she has reached the age of 60 years.