Superannuation (Child, Adolescent and Family Health Service Employees) Regulations 2006

The regulations operate by way of targeted modification of the Superannuation Act 1988 for named individuals. The main legal concepts and technical terms that determine outcomes are set out in the regulations and rely on concepts within the Act that are invoked or displaced by the instrument.

• Named contributors and group classification. The instrument defines "contributor" and establishes two categories: "group A contributor" and "group B contributor", by reference to Schedule 1 (reg 3; Schedule 1). The identity of the persons is decisive; the rules apply only to those listed.

• New scheme contributor. The term "new scheme contributor" is applied to the group A person without qualification (reg 4(a)). Group B persons are new scheme contributors only to a limited extent , in respect of amounts credited to a contribution account opened under a now-revoked provision of the 1993 regulations (reg 5(a)). The regulations therefore create different legal statuses within the Act's schema for these named persons.

• Modification of section 32(2). For the group A contributor the regulations replace the Act's existing section 32(2) with a detailed provision splitting the spouse lump sum into two components: an employee component, explicitly "to be charged against the contributor's contribution account", and an employer component whose calculation depends on age at death, presence of eligible children, a system of accrued and extrapolated contribution points, salary measures, an employment proportion factor Pn, and a months aggregate M (reg 4(b) substituted subsection). The employer component itself is multi-tiered: if the contributor had reached age 55 and is not survived by an eligible child, the employer component is calculated as if the contributor had retired on the date of death; otherwise the employer component is the sum of a calculated amount EC (defined by a formula involving A, FS, Pn and M) and, where the contributor was active immediately before termination of employment, an additional amount to bring the total up to five times adjusted final salary where necessary (reg 4(b) subparagraphs (i) and (ii)(A)-(B)).

• Contribution points and proportional factors. The substituted text uses "accrued contribution points", "extrapolated contribution points", and a fixed denominator 420, together with other numeric factors (FS, Pn, M), to produce the employer component (reg 4(b)). The formula distinguishes full-time employment post-30 June 1992, and otherwise expresses employment as a proportion of full-time (Pn) and counts months after 30 June 1992 in M.

• Exclusions for group B. The regulations expressly remove or limit several entitlements that the Act would otherwise provide: no obligation or right to make contributions as a new scheme contributor (reg 5(b)); no employer component under Part 4 (reg 5(c)); exclusion from section 28A application (reg 5(d)); denial of a disability pension under section 30 (reg 5(e)); denial of pensions to eligible children under section 32 (reg 5(f)); and altered treatment of estate lump sums under section 32(3a) (reg 5(g)).

• Interaction with prior subordinate legislation. The instrument revokes the 1993 regulations (Schedule 2) but expressly references a contribution account opened under regulation 4(2) of the revoked 1993 regulations in respect of group B contributors (reg 5(a)). Therefore the legal treatment of certain accounts depends on records or entitlements that were created under the prior instrument, notwithstanding its revocation.

These concepts determine calculation methods, eligibility, and which Act provisions apply to the named contributors. The instrument is narrow in scope but introduces technical calculation mechanics and discrete exclusions that alter substantive entitlements under the Act for the named persons.

The regulations apply only to the specific, named individuals listed in Schedule 1 (reg 3; Schedule 1). There are six persons in total: one person in Group A (Karen Teresa Tucker) and five persons in Group B (Mary Therese Cousin; Margaret Winifred Daly; Judith Ruth Eley; Stephen Philip Nobbs; Marie Victoria O'Connor) (Schedule 1). The instrument does not create a class defined by employment or role; it operates by name. Accordingly, its direct effect is geographically and numerically narrow.

Directly affected parties

• Group A contributor (Karen Teresa Tucker). The person named as the group A contributor becomes a new scheme contributor under the Act (reg 4(a)). For that person the Act's general provision that governs lump sums to a surviving spouse (section 32(2)) is replaced by the detailed substituted text in reg 4(b). That change affects survivors and estates of that named contributor because the value and composition of the spouse lump sum are determined under the substituted formula rather than the Act's standard rule.

• Group B contributors (five named persons). Each group B person is treated as a new scheme contributor only in respect of amounts credited to a contribution account opened under regulation 4(2) of the now-revoked 1993 regulations (reg 5(a)). For those persons the regulations alter rights and obligations: they are not required or entitled to make contributions as new scheme contributors (reg 5(b)); they are denied the employer component of Part 4 benefits (reg 5(c)); they are excluded from the operation of section 28A (reg 5(d)); they are not entitled to a disability pension under section 30 (reg 5(e)); eligible children in relation to them are not entitled to pensions under section 32 (reg 5(f)); and estate lump sums under section 32(3a) are calculated on a "not active contributor" basis and will not include amounts prescribed by section 32(3a)(b) (reg 5(g)).

Indirectly affected parties

• Survivors and eligible children. The statutory entitlements of surviving spouses and eligible children in relation to these named contributors are altered. For the Group A contributor the spouse lump sum composition is altered and may produce different financial outcomes for a surviving spouse (reg 4(b)). For Group B contributors, eligible children are explicitly denied pension entitlements under section 32 (reg 5(f)), and survivorship calculations to estates are restricted (reg 5(g)).

• Administrators and trustees. Superannuation administrators or trustees responsible for implementing entitlements under the Superannuation Act will need to apply the substituted calculation for the Group A contributor and the exclusions for Group B contributors, and to track whether contribution accounts are those credited under the revoked 1993 regulation reference (reg 5(a); Schedule 2).

• Employers or payers. While the regulations do not explicitly allocate payment sources for the employer component, they do create an employer component calculation for the Group A contributor and deny that component to Group B contributors (reg 4(b); reg 5(c)). Administrators and payers will need to determine the applicable employer component calculations and whether any amounts are payable under Part 4.

Not affected

• Any person not named in Schedule 1. The instrument creates no broader class and therefore does not change entitlement rules for other employees, contributors, or the public. Its scope is limited to the named persons and their relevant accounts and beneficiaries.

The regulations change which duties and rights under the Superannuation Act 1988 apply to the named individuals and how particular benefits are calculated. The instrument primarily operates by alteration of entitlements and obligations rather than by creating new duties or procedural requirements in the regulations themselves.

Rights established or altered

• Group A contributor as new scheme contributor. The Group A person is expressly made a new scheme contributor (reg 4(a)). That confers whatever rights the Act attaches to new scheme contributors, subject to the substituted provision for spouse lump sums (reg 4(b)). For example, in relation to a spouse's lump sum, the new rule defines an employee component charged to the contributor's contribution account and an employer component computed by reference to age, eligible children, contribution points and salary (reg 4(b)).

• Survivor entitlements for Group A contributor. The substituted section 32(2) provides the surviving spouse with a lump sum made up of two components: the employee component, which equals the amount in the contributor's contribution account and is charged to that account, and an employer component calculated under the multi-part formula (reg 4(b)). The employer component has discrete branches: one where the contributor was aged 55 or over at death and is not survived by an eligible child, in which case the employer component is calculated as if the contributor had retired on the date of death; and a general branch where the employer component is comprised of a formulaic EC amount and, where applicable, an additional amount to ensure the aggregate reaches up to five times adjusted final salary (reg 4(b)(i)-(ii)(A)-(B)).

• Group B contributors limited rights. Group B contributors are given a narrowly confined status as new scheme contributors only in relation to amounts credited to a contribution account opened under regulation 4(2) of the revoked 1993 regulations (reg 5(a)). They are explicitly deprived of several rights that would otherwise be available under the Act: no entitlement to make or be obliged to make contributions (reg 5(b)); no entitlement to employer component under Part 4 (reg 5(c)); exclusion from section 28A (reg 5(d)); no entitlement to a disability pension under section 30 (reg 5(e)); eligible children are denied pensions under section 32 (reg 5(f)); and estate lump sums under section 32(3a) are constrained to the "not active contributor" basis and cannot include the amount under section 32(3a)(b) (reg 5(g)).

Duties and operational obligations implicated

• Charging of the employee component. The substituted section 32(2) instructs that the employee component of the spouse lump sum is "to be charged against the contributor's contribution account" (reg 4(b) substituted subsection (2)(a)). Administrators must therefore identify and apply the balance of the named contributor's contribution account when calculating the employee component.

• Calculation duties. For the Group A contributor an administrator will have to calculate the employer component in accordance with the multi-part formula that uses various defined quantities: accrued and extrapolated contribution points, degrees of dependency for workers compensation purposes, actual or attributed salary immediately before death (FS), a Pn employment proportion factor, and an M months aggregate (reg 4(b)). The administrator must determine which branch of the employer component calculation applies (age and eligible child tests) (reg 4(b)(i)-(ii)).

• Record and evidence duties. Implementing these provisions requires factual determinations as to age at death, the existence of an eligible child, active contributor status immediately before death, whether weekly workers compensation payments are being received and their basis (full or partial dependency), actual or attributed salary immediately before death, accrued and extrapolated contribution points, and employment proportions and months after 30 June 1992 (reg 4(b)). The regulations thus impose an evidentiary and record-keeping burden on administrators and possibly employers or the contributor's estate.

• No new contribution duties for group B. The regulations make explicit that group B contributors are not obliged or entitled to make contributions in their capacity as new scheme contributors (reg 5(b)). This removes any duty to remit or collect ongoing contributions in respect of their new-scheme status, confined to the amounts previously credited under the 1993 regulation reference.

What is not created by the regulations

• New statutory offences or enforcement powers. The regulations do not create penalty provisions or alter enforcement mechanisms; they effect entitlement changes and calculation methods (see full instrument). Any enforcement of the altered rights or duties would occur, if at all, under the enforcement provisions contained in the Superannuation Act 1988.

In summary, the key operative duties for administrators are calculation and record-keeping duties driven by the substituted spouse lump sum formula for the Group A contributor and the need to apply explicit exclusions and constrained formulas for Group B contributors (reg 4(b); reg 5).

The regulations themselves do not introduce new criminal or civil penalties, nor do they create new enforcement mechanisms. The instrument modifies how particular provisions of the Superannuation Act 1988 apply to the named contributors and specifies calculation and entitlement rules, but contains no clause that prescribes offences, fines, or administrative sanctions.

What the regulations do about enforcement

• No penalty clauses in the text. A review of the regulations shows no sections that establish offences, impose monetary penalties, or create compliance notices. The changes are expressed as modifications of the Act's operation in relation to the named contributors (regs 4-5; Schedule 1). For example, reg 4 substitutes a new operative version of section 32(2) for the Group A contributor; reg 5 excludes Group B contributors from certain Act entitlements. Neither reg 4 nor reg 5 contains enforcement machinery.

• Enforcement remains, if needed, under the Act. Because the regulations operate by modifying the Act, any enforcement of obligations or adjudication of entitlement disputes arising from these changes will, in practice, occur under the enforcement provisions of the Superannuation Act 1988 and any relevant general administrative law framework. The regulations do not alter those provisions on their face.

Practical enforcement implications

• Dispute risk and adjudication pathways. The substituted calculation in reg 4(b) involves multiple factual determinations and formulaic elements (accrued and extrapolated contribution points, FS, Pn, M, extent of dependency x, age of retirement, active contributor status). That structure creates potential for disputes over calculation methodology, which would be resolved by reference to the Act (as modified), any relevant trust documents or administrative practice, and ultimately through the procedural routes provided by the Act and judicial review where applicable. The regulations do not prescribe an alternative dispute resolution or enforcement pathway.

• Compliance monitoring or administrative review. The instrument places calculation and record-keeping tasks on administrators and possibly employers without specifying penalties for non-compliance or an administrative audit regime. If administrators fail to apply the substituted formulas or exclusions correctly, remedies would be sought under the Act or through civil processes rather than under new regulatory penalty provisions.

• Interaction with revoked instrument. Group B contributors are defined partially in relation to accounts opened under regulation 4(2) of the revoked 1993 regulations (reg 5(a); Schedule 2). The revocation of the 1993 regulations does not itself create enforcement mechanisms for prior entitlements; rather, it may complicate enforcement where historical records or entitlements established under the old regulations need to be interpreted in light of the current instrument. Again, any enforcement or remedial action will proceed under the Act's general provisions.

In short, the regulations alter substantive entitlement rules for named individuals but leave enforcement and penalty mechanisms to the existing framework in the Superannuation Act 1988 and general administrative or judicial processes. The instrument contains no stand-alone penalty or enforcement provisions.

The instrument modifies the application of the Superannuation Act 1988 to six named persons. Its interactions with other statutory provisions are explicit where the regulation disapplies or substitutes sections of the Act, and implicit where it references a revoked subordinate instrument.

Direct modifications of the Act

• Substitution for section 32(2). Regulation 4(b) substitutes a new subsection for section 32(2) of the Superannuation Act 1988 for the Group A contributor. That substitution changes the Act's operation for that person and their surviving spouse in relation to spouse lump sums (reg 4(b)). Any provision of the Act that depends on the original framing of s 32(2) for the Group A person is therefore displaced in favour of the substituted text in reg 4(b).

• Exclusions from particular Act provisions. Regulation 5 operates by excluding the Group B contributors from several specific sections of the Act: section 28A (reg 5(d)), section 30 disability pension (reg 5(e)), and section 32 pension entitlement for eligible children (reg 5(f)), and it modifies the application of section 32(3a) to their estates (reg 5(g)). It also denies group B contributors the employer component of benefits under Part 4 (reg 5(c)). Each of these is an explicit carve-out within the framework of the Act.

References to other Act provisions and concepts. The substituted s 32(2) in reg 4(b) uses numerous Act-derived concepts and figures: "eligible child" (referenced in reg 4(b)(i)), "active contributor" (used throughout reg 4(b) and reg 5(g)), "contributor's contribution account" (reg 4(b)(2)(a)), "adjusted final salary", "contribution period", and "age of retirement" (reg 4(b)). Those terms are defined or have meaning in the Act; the regulation therefore interacts with, and depends upon, the Act's definitions and mechanics.

Interaction with revoked subordinate legislation

• Revocation of 1993 regulations. Schedule 2 expressly revokes the Superannuation (Child, Adolescent and Family Health Service Employees) Regulations 1993. Nonetheless, regulation 5(a) refers to a contribution account opened "under regulation 4(2) of the revoked Superannuation (Child, Adolescent and Family Health Service Employees) Regulations 1993". That creates an interlocking dependency: although the 1993 regulations are revoked, the present regulations preserve legal effect for accounts that were created under the specified provision of the now-revoked instrument. Administrators may therefore need to consult historical records created under the 1993 regulations to determine entitlements under the 2006 regulations.

Interaction with workers compensation regimes

• Dependency calculations and workers compensation. The substituted employer component calculation for the Group A contributor distinguishes between spouses who are receiving, or are entitled to receive, weekly workers compensation payments based on partial dependency and those who are not receiving nor entitled to receive such payments (reg 4(b)(ii)). The formula uses the spouse's extent of dependency x and changes the numerator used to calculate factor A (reg 4(b)(ii)). That introduces an interaction between the superannuation calculation and the factual or legal determinations made under workers compensation law regarding entitlement and degree of dependency. The regulation does not harmonise or resolve conflicts between workers compensation entitlements and superannuation calculation; it simply instructs administrators to use workers compensation dependency status as an input.

Administrative and evidential interactions

• Record-keeping and historical data. Calculation under the substituted s 32(2) requires knowledge of accrued and extrapolated contribution points, salary immediately before death, periods of employment after 30 June 1992, full-time equivalence (Pn), and the contributor's active contributor status immediately before termination of employment (reg 4(b)). Those data points may be recorded across different employer systems or legacy documents, particularly where accounts were opened under the revoked 1993 regulations. The regulation therefore interacts operationally with payroll records, historical superannuation account records and potentially with records from now-revoked subordinate instruments.

No pre-emption or displacement of Act enforcement. The regulations do not remove the Act's general enforcement, review and dispute resolution mechanisms. By modifying specific sections of the Act for certain persons, the regulations change legal rights and obligations but do not create novel statutory pathways or substitute alternative dispute or enforcement regimes.

In sum, the instrument operates as a targeted modification of the Superannuation Act 1988, interacts with specific Act provisions by substitution and exclusion (reg 4(b); reg 5), relies on definitions and factual inputs from other areas of law such as workers compensation, and preserves links to historical subordinate legislation despite revocation (reg 5(a); Schedule 2).

The legislative-history information in the instrument itself is limited but concrete. The regulations are the principal subordinate instrument titled the Superannuation (Child, Adolescent and Family Health Service Employees) Regulations 2006 (reg 1). Key dates and references recorded in the instrument are as follows.

• Short title and commencement. The regulations are cited as the Superannuation (Child, Adolescent and Family Health Service Employees) Regulations 2006 (reg 1). They come into operation on 1 September 2006 (reg 2).

• Gazette and instrument reference. The instrument's legislative-history note records the principal regulations as Year 2006, No 213, Gazette 31.8.2006 p3067 with commencement 1.9.2006 (r 2). This provides the formal public reference and commencement entry for administrative and archival purposes.

• Revocation of prior regulations. Schedule 2 specifies the revocation of the Superannuation (Child, Adolescent and Family Health Service Employees) Regulations 1993. The 2006 instrument therefore supersedes the prior subordinate instrument in respect of its subject-matter (Schedule 2).

What the instrument does not record

• No amending schedules. The instrument contains no schedule that amends existing text of the Act beyond the limited substitutions and exclusions expressly set out in regs 4 and 5. It does not record earlier amending instruments or successive amending steps for itself; the instrument stands as the 2006 principal regulation relevant to the listed contributors.

• No in-place history for the revoked 1993 regulations. The 2006 regulations revoke the 1993 instrument but do not reproduce the full text of the prior reg 4(2) that is referenced in reg 5(a). The current instrument therefore preserves a legal link to a provision of the revoked regulations but does not include that prior text or an amendment history explaining why the link is retained.

Implications for record searches and statutory interpretation

• Archival research may be needed. Because the 2006 instrument refers to accounts opened under a now-revoked subordinate regulation, users who seek to determine the precise scope of the preserved accounts or the provenance of credited amounts will need to consult historical versions of the revoked 1993 regulations and any administrative records created under them. The instrument itself contains no explanatory memorandum or policy statement in the text provided here.

• Finality of revocation and commencement. The instrument's text and legislative-history entry show that on 1 September 2006 the 2006 regulations came into effect and the 1993 regulations were revoked (reg 2; Schedule 2). In practice, that means the operative, current subordinate instrument for these named contributors as of that date is the 2006 regulation.

The statutory record within the instrument is minimal but clear: 2006 instrument, Gazette citation 31.8.2006 p3067, commencement 1.9.2006, and revocation of the 1993 regulations (Schedule 2). The instrument contains no subsequent amendment annotations in the text itself.

The regulations do not contain any notation of judicial decisions, appeals, or litigation history. The text of the instrument itself names no cases, and the "Legislative history" section records only Gazette and commencement particulars (Gazette 31.8.2006 p3067; commencement 1.9.2006). There is no internal litigation record to cite in the instrument.

Potential litigation vectors (based on the instrument's mechanics)

Although the instrument contains no recorded litigation history, its structure identifies predictable areas where disputes might arise, which would then be litigated under the Act's adjudicative processes if parties litigate. Those potential vectors are observable from the regulation text and flow from the mechanics it prescribes.

• Calculation disputes. The substituted section 32(2) for the Group A contributor contains a layered employer component formula that depends on accrued and extrapolated contribution points, fractions derived using the denominator 420, Pn employment proportions, months counted after 30 June 1992 (M), FS (actual or attributed salary immediately before death), and an additional "top-up" calculation to reach five times adjusted final salary where applicable (reg 4(b)). Each of those variables is a potential subject of factual disagreement or legal argument about definitions, measurement method, or rounding, and could generate disputes requiring administrative review or litigation.

• Dependency and workers compensation interplay. The formula for factor A in the substituted s 32(2) changes depending on whether a spouse is receiving, or is entitled to receive, weekly workers compensation payments based on partial dependency (reg 4(b)(ii)). Determinations of entitlement to workers compensation payments and the extent of dependency (expressed as x) are often adjudicative subjects in other forums; their use as inputs to the superannuation calculation could give rise to cross-instrument disputes about proof, timing, and finality.

• Active contributor status and historical accounts. Group B contributors' entitlements hinge on whether amounts were credited to a contribution account opened under a specified provision of the revoked 1993 regulations (reg 5(a)). Where records are incomplete or ambiguous, litigation could arise over whether particular credited amounts fall within the preserved scope. Similarly, reg 5(g) instructs estate lump sums under s 32(3a) be calculated on the basis that the contributor was not an active contributor; disputes could arise where the factual status is contested.

• Interpretation of exclusions. Reg 5 excludes Group B contributors from section 28A and denies them particular pensions and employer components (reg 5(c)-(f)). Where a claimant argues that a particular factual pattern should not engage an exclusion, litigation may follow to determine whether the exclusion applies.

Absence of recorded precedent in the instrument

• No cases named or cited. The regulations do not name any decisions or provide guidance on the intended interpretation of the complex formulas. Any authoritative interpretation will therefore come from administrative practice or from court or tribunal decisions that are not recorded in this instrument.

In short, the instrument contains formulas and exclusions that are plausible subject-matter for future disputes, but it records no litigation history itself. Users seeking case law must look beyond the text of the instrument to administrative decisions and judicial rulings that are not included here.

The regulations are short and targeted, but they contain a number of specific drafting features and cross-references that create practical pitfalls for administrators, beneficiaries and advisers. The following are concrete operational and legal "gotchas" drawn from the instrument's text.

1. Application by name only. The instrument applies to named persons only (reg 3; Schedule 1). Do not assume the rules are available by class or role. A person with identical employment history but not named in Schedule 1 is outside the instrument. Confirm identity against Schedule 1 before applying these special rules.

2. Dual treatment differences between Group A and Group B. The single Group A person is made a new scheme contributor and benefits from a substituted s 32(2) with a complex employer-component formula (reg 4(a)-(b)). The Group B persons, by contrast, are new scheme contributors only in respect of amounts credited under reg 4(2) of the revoked 1993 regulations and are denied multiple entitlements (reg 5(a)-(g)). Misapplying Group A mechanics to Group B persons (or vice versa) would produce incorrect entitlements.

3. Reliance on revoked subordinate regulation. Reg 5(a) ties Group B persons' status to amounts credited under regulation 4(2) of the revoked 1993 regulations (reg 5(a); Schedule 2). That means administrators may need to consult historical records or the text of the revoked regulation to determine which amounts qualify. The revoked instrument is not reproduced here, so absence of those records could complicate application.

4. Complexity and evidential burden of substituted s 32(2). The substituted employer component formula for the Group A contributor uses accrued and extrapolated contribution points, the fixed value 420, FS (salary immediately before death), Pn (full-time equivalence for part of the contribution period after 30 June 1992), M (months count), and dependency measures where workers compensation is involved (reg 4(b)). Admins must have reliable data for each variable, and small errors or missing data can materially change the employer component calculation.

5. Age and child-status branching rules. The employer component calculation differs depending on whether the contributor had reached age 55 on or before the date of death and whether the contributor is survived by an eligible child (reg 4(b)(i)). Determining whether a child qualifies as an "eligible child" under the Act and establishing the contributor's exact age at death are consequential. Do not assume that a single formula applies in all cases.

6. Workers compensation interplay. The formula explicitly treats spouses differently if they are receiving (or entitled to receive) weekly workers compensation payments for partial dependency (reg 4(b)(ii)). That means a workers compensation entitlement decision,or its timing,can change the superannuation outcome. Administrators will need clear evidence of compensation dependence and the extent x.

7. Treatment of Group B estates. For Group B contributors, estate lump sums under section 32(3a) are to be calculated on the basis that the contributor was not an active contributor and must not include amounts calculated under section 32(3a)(b) (reg 5(g)). This removes potential estate benefits under the Act and can surprise heirs if administrators fail to apply the constrained calculation.

8. No penalty clauses or guidance on disputes. The regulations do not provide procedural guidance, dispute-resolution mechanisms or penalties for non-compliance, so administrators must rely on Act provisions and general administrative law for remedying errors. There is no guidance in the instrument on how to handle ambiguous records or calculation disagreements.

9. "Active contributor" concept critical but context-dependent. Many entitlement rules hinge on whether the contributor was an "active contributor immediately before termination of employment" (reg 4(b)(ii)(A)-(B); reg 5(g)). The Act contains the operative definition and thresholds for "active contributor", but administrators must be careful to apply the correct Act definition when assessing entitlement under these regs.

10. Potential rounding, proportion and time counting issues. The Pn and M variables require expressing employment as a proportion of full-time employment and counting months occurring after 30 June 1992. Practical problems may arise where employment records use weeks or pay periods, or where part-time patterns change over time. The regulation gives formulaic pointers but not procedural detail on how to handle irregular employment patterns.

In short, the combination of named-person operation, references to revoked subordinate legislation, a multi-branch formula with many inputs, and exclusions for group B give rise to multiple practical pitfalls. Administrators should verify identity against Schedule 1, assemble comprehensive historical records (including those under the revoked 1993 regulations where relevant), and treat the substituted s 32(2) calculations with care, documenting assumptions and sources for the variables used.

Compliance with the regulations for administrators, trustees, employers, contributors and beneficiaries requires documentary, factual and procedural steps that flow from the instrument's specific modifications to the Superannuation Act 1988. The following checklist is a source-grounded, stepwise approach based on the text of the regulations.

1. Confirm identity against Schedule 1. Before applying any special rules, confirm that the individual in question is named in Schedule 1 and whether they are the Group A contributor (Karen Teresa Tucker) or one of the Group B contributors (Schedule 1; reg 3). The regulation applies only to those named persons.

2. Apply commencement date. Remember that the regulations came into force on 1 September 2006 (reg 2). Transactions or events occurring before that date will not be subject to the 2006 regulations unless otherwise determined by the Act or historical practice.

3. For the Group A contributor: prepare calculation inputs for substituted s 32(2).

   • Determine employee component balance. Identify the amount standing to the credit of the contributor's contribution account; that equals the employee component and is to be charged against that account (reg 4(b) substituted subsection (2)(a)).

   • Determine whether the aged-55 and child-status branch applies. Establish whether the contributor had reached age 55 on or before the date of death and whether the contributor is survived by an eligible child (reg 4(b)(i)). If both conditions are met (aged 55 and not survived by an eligible child), the employer component is calculated "in the same way as the employer component of the lump sum that would have been payable to the contributor if he or she had retired on the date of death" (reg 4(b)(i)).

   • If the general branch applies, compute EC and any top-up. For other cases compute EC using the formula components set out (A, FS, Pn, M) (reg 4(b)(ii)(A)). Obtain:

     • FS: the contributor's actual or attributed salary immediately before death (annualised) (reg 4(b)(ii)(A)).

     • Contribution points: the contributor's extrapolated contribution points and accrued contribution points as required by factor A (reg 4(b)(ii)(A)).

     • Pn: determine whether the contributor was in full-time employment during the part of the contribution period after 30 June 1992 (Pn = 1), or otherwise compute Pn as the proportion of full-time employment during that part of the contribution period (reg 4(b)(ii)(A)).

     • M: count months of the contribution period occurring after 30 June 1992; if the contributor was active immediately before termination, aggregate months of contribution after 30 June 1992 and the number of months difference between the contributor's age at the entitlement day and age of retirement (reg 4(b)(ii)(A)).

     • Apply the A factor rules: A is the lesser of unity and a proportion derived from extrapolated or accrued points divided by 420 or, in the workers compensation partial-dependency case, the formula involving acp, ecp and x (extent of dependency) (reg 4(b)(ii)(A)).

     • If the contributor was active immediately before termination of employment, compute the additional top-up: the amount, if any, by which the aggregate of the employee component and EC falls short of five times the contributor's adjusted final salary (reg 4(b)(ii)(B)).

   • Document and retain evidence for each input: salary records, service records, contribution-point calculations, workers compensation documentation showing entitlement and extent of dependency x, age records, and any determinations of active contributor status.

4. For Group B contributors: limit entitlements and identify preserved accounts.

   • Identify accounts opened under the referenced revoked regulation 4(2). Determine which amounts, if any, were credited to the contribution account opened under regulation 4(2) of the revoked 1993 regulations (reg 5(a)). Locate historical administrative records or archived legislation to confirm the provenance of credited amounts.

   • Do not collect or remit new contributions in respect of the Group B contributors' new-scheme status. The regulations state group B contributors are not obliged or entitled to make contributions in their capacity as new scheme contributors (reg 5(b)).

   • Apply exclusions. Do not calculate or pay an employer component of benefits under Part 4 in respect of group B contributors (reg 5(c)); do not apply section 28A to them (reg 5(d)); do not consider them for disability pension under section 30 (reg 5(e)); do not pay pensions to eligible children under section 32 in relation to them (reg 5(f)); and for estate lump sums under s 32(3a) calculate on the basis that the contributor was not an active contributor and exclude amounts under s 32(3a)(b) (reg 5(g)).

   • Maintain contemporaneous records showing that these exclusions were applied and the basis for those applications, including records linking accounts to the revoked regulation 4(2).

5. Interplay with workers compensation. For any spouse who is receiving or is entitled to receive weekly workers compensation payments in relation to the contributor's death and where dependency is partial, obtain documentation establishing entitlement and the extent of dependency x because A is calculated differently in that case (reg 4(b)(ii)).

6. Evidence and documentation standards. Given the technical formulae and exclusions, administrators should maintain:

   • Clear payroll and service records to support FS, Pn and M.

   • Records that substantiate accrued and extrapolated contribution points, and method used to compute extrapolated figures.

   • Proof of active contributor status immediately before termination, as that status affects M and the availability of the top-up (reg 4(b)(ii)(A)-(B)).

   • Workers compensation documentation where relevant.

7. Audit trail and assumptions. Where calculations require estimation (for example, where records are absent and an "attributed salary" must be used), record the assumptions and the legal basis for them. The regulations do not prescribe rounding or estimation methods; administrators should adopt documented, reasonable approaches and preserve contemporaneous explanations.

8. Communication with beneficiaries. Notify affected spouses, eligible children and estates of the basis upon which entitlements are calculated or excluded: for the Group A contributor the split between employee and employer components and the inputs used; for Group B contributors the basis for exclusions and the limited scope tied to the historic account (reg 4(b); reg 5).

9. Legal review if facts are contested. If beneficiaries, estates or contributors dispute the calculation inputs, obtain legal advice and consider internal review processes under the Act to avoid downstream litigation. The regulation itself gives no alternative dispute process.

10. Retain historical legislation. Keep an accessible copy or record of the revoked 1993 regulations, in particular regulation 4(2) of that instrument, until any necessary determinations about Group B accounts are finalised or superseded, because reg 5(a) depends on that historic provision.

Following these steps aligns administrative practice with the text of the regulations: apply the substituted s 32(2) mechanics for the Group A contributor (reg 4(b)), apply the enumerated exclusions for Group B contributors (reg 5(a)-(g)), rely on documentary evidence for all factual inputs, and keep a clear audit trail supporting all calculation choices and eligibility determinations.