Section 1 - Superannuation (CSS) Former Provident Account Contributors Regulations 1978 - Superannuation (CSS) Former Provident Account Contributors Regulations 1978

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Superannuation (CSS) Former Provident Account Contributors Regulations 1978
Statutory Rules 1978 No. 227 as amended
made under the
Superannuation Act 1976
This compilation was prepared on 1 July 2011
taking into account amendments up to SLI 2011No. 131
Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra
Contents
1 Name of Regulations [see Note 1]
2 Commencement
3 Interpretation
4 Application of the Act and the provisions of the Act to certain persons
Schedule Modifications of the Act in the application of the Act in relation to certain persons to whom section 183 of the Act applies
Notes
1 Name of Regulations [see Note 1]
These Regulations are the Superannuation (CSS) Former Provident Account Contributors Regulations 1978.
2 Commencement
(1) Subject to subregulation (2), these Regulations shall be deemed to have taken effect from and including 1 July 1976.
(2) Subregulation 4 (2) shall be deemed to have taken effect from and including 24 April 1978.
3 Interpretation
In these Regulations, the Act means the Superannuation Act 1976.
4 Application of the Act and the provisions of the Act to certain persons
(1) The Act and the provisions of the Act specified in the Schedule apply subject to the modifications specified in the Schedule to and in relation to those persons to whom section 183 of the Act applies who:
(a) have ceased to be eligible employees, being eligible employees referred to in paragraph (a) of the definition of eligible employee in subsection 3 (1) of the Act;
(b) have not, after so ceasing, again become eligible employees; and
(c) immediately before the commencing day, were contributors to, or were liable to contribute to, the Provident Account established under the superseded Act.
(2) Section 157 of the Act, in its application to and in relation to the persons referred to in subregulation (1), is modified by omitting from paragraph (a) of subsection (3) ‘92, 128, 137’ or ‘139A’ and substituting ‘92, 128, 137, 139A, 197, 198, 199, 202, 203’ or ‘205’.
Schedule Modifications of the Act in the application of the Act in relation to certain persons to whom section 183 of the Act applies
(subregulation 4 (1))
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td style="width:51.3pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span></span></p></td><td colspan="13" style="width:308.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">Modifications</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-weight:normal; font-style:italic">Section</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-size:11pt; font-weight:normal; font-style:italic"></span></p></td></tr></thead><tbody><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; line-height:12pt"><span style="font-size:11pt">55</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; line-height:12pt"><span style="font-size:11pt">Insert in subsection (1) ‘or section 197’ after ‘section 62’;</span><br><span style="font-size:11pt">Insert in subsection (2) ‘or section 197’ after ‘section 62’.</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">56</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Omit from paragraph (b) of subsection (1) ‘30 years’, substitute ‘20</span><span style="font-size:11pt"> </span><span style="font-size:11pt">years’</span></p><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Omit from paragraph (b) of subsection (3) ‘30’, substitute ‘20’</span></p><p style="margin-top:3pt; margin-left:1.65pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Omit the definition of the factor P</span><span style="font-size:7.33pt; vertical-align:sub">2</span><span style="font-size:11pt"> in paragraph (d) of subsection (3), substitute: ‘</span><span style="font-size:11pt; font-weight:bold">P</span><span style="font-size:7.33pt; vertical-align:sub">2</span><span style="font-size:11pt; font-style:italic"> </span><span style="font-size:11pt">is equal to 2.5.’.</span></p></td></tr><tr style="height:237pt"><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">62</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:15.85pt; margin-bottom:3pt; text-indent:-14.2pt; line-height:12pt"><span style="font-size:11pt">Insert in subsection (2) ‘subsection (2AA) and’ after ‘Subject to’</span></p><p style="margin-top:3pt; margin-left:22.95pt; margin-bottom:3pt; text-indent:-22.95pt; line-height:12pt"><span style="font-size:11pt">Insert after subsection (2) the following subsection:</span></p><p style="margin-top:3pt; margin-left:35.4pt; margin-bottom:3pt; text-indent:-35.4pt; line-height:12pt"><span style="font-size:11pt">‘(2AA)</span><span style="width:3.02pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to section 62B, if in the circumstances in which a person referred to in subsection (2) ceased to be an eligible employee, the person would, for the purposes of section 82 of the superseded Act, have been regarded as having had his or her services terminated owing to retrenchment if that section had continued to apply to the person and he or she had not previously been paid a sum under subsection 82 (2) of the superseded Act, the person is entitled to payment of a lump sum benefit of an amount equal to whichever is the greater of:</span></p><p style="margin-top:3pt; margin-left:58.35pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">an amount calculated in accordance with subsection (2); and</span></p><p style="margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">an amount calculated in accordance with subsection (2CA).’</span></p><p style="margin-top:3pt; margin-left:15.85pt; margin-bottom:3pt; text-indent:-14.2pt; line-height:12pt"><span style="font-size:11pt">Omit from subsection (2A) ‘(2B) or’, substitute ‘(2B), (2BA) or’</span></p><p style="margin-top:3pt; margin-left:1.65pt; line-height:12pt"><span style="font-size:11pt">Omit from subsection (2B) ‘If’, substitute ‘Subject to subsection (2BA), if’</span></p></td></tr><tr style="height:27pt"><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-bottom:3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">Insert after subsection (2B) the following subsection:</span></p><p style="margin-top:3pt; margin-left:35.4pt; margin-bottom:3pt; text-indent:-35.4pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">‘(2BA)</span><span style="width:3.63pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to section 62B, if in the circumstances in which a person referred to in subsection (2B) ceased to be an eligible employee, the person would, for the purposes of section 82 of the superseded Act, have been regarded as having had his or her services terminated owing to retrenchment if that section had continued to apply to the person and he or she had not previously been paid a sum under subsection 82 (2) of the superseded Act, the person is entitled to payment of a lump sum benefit of an amount equal to whichever is the greater of:</span></p><p style="margin-top:3pt; margin-left:58.35pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">an amount calculated in accordance with subsection (2B); and</span></p><p style="margin-left:58.35pt; margin-bottom:3pt; text-indent:-21.25pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:8.42pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">an amount calculated in accordance with subsection (2CA).’.</span></p><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; text-indent:-1.65pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">Insert in paragraph (2C) (a) ‘or (2BA), as the case requires’, after ‘subsection (2B)’.</span></p><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">Insert in paragraph (2C) (b) ‘or (2BA), as the case requires,’ after ‘subsection (2B)’</span></p><p style="margin-top:3pt; margin-bottom:3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">Insert after subsection (2C) the following subsection:</span></p><p style="margin-top:3pt; margin-left:35.4pt; margin-bottom:3pt; text-indent:-35.4pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">‘(2CA)</span><span style="width:3.63pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">The amount referred to in paragraphs (2AA) (b) and (2BA) (b) is:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of a person who is, or has been, an approved part-time employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— either:</span></p><p style="margin-top:3pt; margin-left:79.65pt; margin-bottom:18pt; text-indent:-21.3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(i)</span><span style="width:10.92pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the amount calculated in accordance with the following formula:</span></p><p style="margin-top:18pt; margin-left:1.65pt; margin-bottom:18pt; text-indent:0.05pt; text-align:center; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><img src="image.002.png" width="10" height="19" alt="" style="vertical-align:middle"><img src="image.003.png" width="50" height="38" alt="" style="vertical-align:middle"></p><p style="margin-top:18pt; margin-left:79.65pt; margin-bottom:12pt; text-indent:-21.3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(ii)</span><span style="width:7.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the amount calculated in accordance with the following formula:</span></p><p style="margin-top:12pt; margin-left:30pt; margin-bottom:12pt; text-indent:-21.25pt; text-align:center; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><img src="image.004.png" width="32" height="38" alt="" style="vertical-align:middle"></p><p style="margin-top:12pt; margin-left:58.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">whichever is the greater amount, where:</span></p><p style="page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt; font-weight:bold; font-style:italic">A </span><span style="font-size:11pt">is an amount equal to the person’s final annual rate of salary.</span></p><p style="page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt; font-weight:bold; font-style:italic">B </span><span style="font-size:11pt">is the number of complete years included in the person’s period of contributory service, within the meaning of the Superannuation (Approved Part-time Employees) Regulations.</span></p><p style="page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt; font-weight:bold; font-style:italic">C </span><span style="font-size:11pt">is the number of complete years included in the person’s period of employment within that meaning.</span></p><p style="page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt; font-weight:bold; font-style:italic">D </span><span style="font-size:11pt">is the number of days in the person’s period of contributory service within that meaning.</span></p><p style="margin-bottom:3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt; font-weight:bold; font-style:italic">E </span><span style="font-size:11pt">is the number of days in the person’s period of employment within that meaning; or</span></p><p style="margin-top:3pt; margin-left:37.15pt; text-indent:-21.25pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:8.42pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in any other case</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— one half of the amount per annum of the person’s final annual rate of salary.’.</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">66</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Omit from paragraph (a) of subsection (1) ‘68 or 69’, substitute ‘68, 69 or 198’</span></p><p style="margin-top:3pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Omit from paragraph (b) of subsection (1) ‘or’</span></p><p style="margin-top:3pt; margin-left:15.85pt; text-indent:-14.2pt; line-height:12pt"><span style="font-size:11pt">Add at the end of subsection (1) the following word and paragraph:</span></p><p style="margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘; or</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(d)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if the person is entitled to make an election under section 198 and makes such an election</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— to a lump sum benefit in accordance with subsection 200 (1) and, where the person has paid supplementary contributions, an additional lump sum benefit in accordance with subsection 200 (2).’</span></p><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; text-indent:0.05pt; line-height:12pt"><span style="font-size:11pt">Omit from subparagraph (i) of paragraph (d) of subsection (2) ‘71 or 72’, substitute ‘71, 72 or 199’</span></p><p style="margin-top:3pt; margin-left:15.9pt; margin-bottom:3pt; text-indent:-15.85pt; line-height:12pt"><span style="font-size:11pt">Omit from subparagraph (ii) of paragraph (d) of subsection (2) ‘or’</span></p><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; text-indent:0.05pt; line-height:12pt"><span style="font-size:11pt">Add at the end of paragraph (d) of subsection (2) the following subparagraph:</span></p><p style="margin-top:3pt; margin-left:58.35pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘(iv)</span><span style="width:8.8pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">If the person is entitled to make an election under section 199 and makes such an election</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— to a lump sum benefit in accordance with subsection 200 (1) and, where the person has paid supplementary contributions, an additional lump sum benefit in accordance with subsection 200 (2); or’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">67</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Omit from paragraph (b) of subsection (1) ‘68 or 69’, substitute ‘68, 69 or 198’</span></p><p style="margin-top:3pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Omit from subsection (2) ‘30’, substitute ‘20’</span></p><p style="margin-top:3pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Omit from subsection (4) ‘30’, substitute ‘20’</span></p><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">Omit the definition of the factor P</span><span style="font-size:7.33pt; vertical-align:sub">2</span><span style="font-size:11pt"> in paragraph (4) (b), substitute ‘P</span><span style="font-size:7.33pt; vertical-align:sub">2 </span><span style="font-size:11pt">is equal to 3.5.’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">68</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-bottom:3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">Omit from subsection (2) ‘30’, substitute ‘20’</span></p><p style="margin-top:3pt; margin-bottom:3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">Omit from subsection (4) ‘30’, substitute ‘20’</span></p><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">Omit the definition of the factor P</span><span style="font-size:7.33pt; vertical-align:sub">2</span><span style="font-size:11pt"> in paragraph (4) (b), substitute ‘P</span><span style="font-size:7.33pt; vertical-align:sub">2</span><span style="font-size:11pt"> is equal to 2.5.’</span></p><p style="margin-top:3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">Insert in subsection (6) ‘or 198’ after ‘69’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">70</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Omit from paragraph (c) of subsection (1) ‘71 or 72’, substitute ‘71, 72 or 199’</span></p><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Omit from subsection (2) ‘Where the period of prospective service of a person to whom this section applies is not less than 30 years, the annual rate of the pension to which the person’, substitute ‘The annual rate of pension to which a person to whom this section applies’</span></p><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">Omit subsections (3) and (4)</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">71</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Omit from subsection (2) ‘and the period of prospective service of the person is not less than 30 years’</span></p><p style="margin-top:3pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Omit subsections (3) and (4)</span></p><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">Insert in subsection (6) ‘or 199’ after ‘72’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">76A</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">Omit from paragraph (b) ‘or 72’, substitute ‘, 72, 198 or 199’</span></p></td></tr><tr style="height:211.5pt"><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">80</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Omit from subsection (1) ‘the person is entitled’, substitute ‘then, unless the person is entitled to benefit under section 197 or 201, the person is entitled’</span></p><p style="margin-top:3pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Insert in Division 5 of Part V after section 80 the following:</span></p><p style="margin-top:3pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">‘80AB</span><span style="width:7.16pt; font-size:11pt; font-weight:bold; font-style:italic; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:8.42pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Where:</span></p><p style="margin-top:3pt; margin-left:58.35pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">a person made an election and payment to the Superannuation Board (being the Superannuation Board constituted by the superseded Act) under subsection 119J</span><span style="font-size:11pt"> </span><span style="font-size:11pt">(1) of the superseded Act in connection with his becoming an employee for the purposes of that Act (whether or not he had previously made another such election and payment); and</span></p><p style="margin-left:58.35pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">that person did not thereafter, at any time before the commencing day, cease to be an employee for the purposes of that Act,</span></p><p style="margin-left:30pt; line-height:12pt"><span style="font-size:11pt">the succeeding provisions of this section have effect in relation to that person.</span></p></td></tr><tr style="height:43.5pt"><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-30pt; line-height:12pt"><span style="font-size:11pt">‘(2)</span><span style="width:13.51pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">A reference in subsection 62 (2), 62 (2A), 69 (2), 72 (2) or 73</span><span style="font-size:11pt"> </span><span style="font-size:11pt">(2) to the accumulated basic contributions of a person shall be read as a reference to the amount by which the amount that, but for this subsection, would be his accumulated basic contributions exceeds the sum of:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">an amount equal to:</span></p><p style="margin-top:3pt; margin-left:86.7pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(i)</span><span style="width:17.97pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">except where subparagraph (ii) applies</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— the employee component of the transfer value an amount equal to the amount of which was so paid by him to the Superannuation Board under subsection 119J (1) of the superseded Act; or</span></p><p style="margin-left:86.7pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(ii)</span><span style="width:14.91pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if the amount so paid by him to the Superannuation Board under subsection 119J (1) of the superseded Act was equal to the sum of the amounts of 2 or more transfer values</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— the sum of the employee components of those transfer values; and</span></p><p style="margin-left:58.35pt; margin-bottom:3pt; text-indent:-21.25pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:8.42pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">interest (compounded each year on 30 June) on the amount ascertained in accordance with paragraph (a) calculated:</span></p><p style="margin-top:3pt; margin-left:86.7pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(i)</span><span style="width:17.97pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in respect of the period that commenced on the date on which the amount was so paid to the Superannuation Board under subsection 119J (1) of the superseded Act and ended immediately before the commencing day</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— at the rate applicable at the relevant time under subsection 90</span><span style="font-size:11pt"> </span><span style="font-size:11pt">(3) of that Act; and</span></p><p style="margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(ii)</span><span style="width:14.91pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in respect of the period that commenced on the commencing day and ended when the person ceased to be an eligible employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— at the rate applicable at the relevant time under a determination made by </span><span>CSC</span><span style="font-size:11pt"> under subsection 154A (1).</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-30pt; line-height:12pt"><span style="font-size:11pt">‘(3)</span><span style="width:13.51pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Where that person is entitled to payment of a lump sum benefit under subsection 62 (2), 62 (2A), 69 (2), 72 (2) or 73 (2), there is payable to him, in addition to that lump sum benefit, a lump sum benefit of an amount equal to the amount so paid by him to the Superannuation Board under subsection 119J (1) of the superseded Act together with interest on that amount calculated in the same manner as interest is calculated under paragraph (2)</span><span style="font-size:11pt"> </span><span style="font-size:11pt">(b) on an amount ascertained in accordance with paragraph (2) (a).</span></p><p style="margin-top:3pt; margin-left:30pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘(4)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">For the purposes of this section, a person shall be taken to have made a payment to the Superannuation Board constituted by the superseded Act if the payment was made to that Board by another person on his behalf.’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">81</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Omit from paragraph (a) of subsection (1) ‘83 or 84’, substitute ‘83, 84 or 202’</span></p><p style="margin-top:3pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Omit from paragraph (b) of subsection (1) ‘or’</span></p><p style="margin-top:3pt; margin-left:15.85pt; text-indent:-14.2pt; line-height:12pt"><span style="font-size:11pt">Add at the end of subsection (1) the following word and paragraph:</span></p><p style="margin-left:58.35pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘; or</span></p><p style="margin-left:44.2pt; margin-bottom:3pt; text-indent:-21.25pt; line-height:12pt"><span style="font-size:11pt">(d)</span><span style="width:8.42pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if the spouse is entitled to make an election under section 202 and makes such an election</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— to a lump sum benefit in accordance with subsection 204 (1) and, where the deceased eligible employee had paid supplementary contributions, an additional lump sum benefit in accordance with subsection 204 (2).’</span></p><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Omit from subparagraph (i) of paragraph (d) of subsection (2) ‘86 or 87’, substitute ‘86, 87 or 203’</span></p><p style="margin-top:3pt; margin-left:15.9pt; margin-bottom:3pt; text-indent:-15.85pt; line-height:12pt"><span style="font-size:11pt">Omit from subparagraph (ii) of paragraph (d) of subsection (2) ‘or’</span></p><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; text-indent:-1.6pt; line-height:12pt"><span style="font-size:11pt">Add at the end of paragraph (d) of subsection (2) the following subparagraph:</span></p><p style="margin-top:3pt; margin-left:58.35pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘(iv)</span><span style="width:8.8pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if the spouse is entitled to make an election under section 203 and makes such an election</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— to a lump sum benefit in accordance with subsection 204 (1) and, where the eligible employee had paid supplementary contributions, an additional lump sum benefit in accordance with subsection 204 (2); or’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">82</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">Omit from paragraph (b) of subsection (1) ‘83 or 84’, substitute ‘83, 84 or 202’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">83</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">Insert in subsection (5) ‘or 202’ after ‘84’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">85</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:1.65pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Omit from paragraph (b) of subsection (1) ‘86 or 87’, substitute ‘86, 87 or 203’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">86</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">Insert in subsection (5) ‘or 203’ after ‘87’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">89</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:1.65pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Insert in subsection (1) ‘then, subject to section 205,’</span><span style="font-size:11pt"> </span><span style="font-size:11pt">after ‘survived by a spouse,’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">97</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:1.65pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Insert in subsection (1) ‘, except where the Commissioner gives a direction under section 206’ after ‘then’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">98</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:1.65pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Insert in subsection (1) ‘or the Commissioner gives a direction under section 207 or 208’ after ‘or 101 applies’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">100</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:1.65pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Insert in subsection (1) ‘, except where the Commissioner gives a direction under section 208’ after ‘then’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">109AB</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Insert in subsection (1) ‘of this Part or Division 7 of Part XII’ after ‘Division 1, 2, 3 or 3A’</span></p><p style="margin-top:3pt; margin-left:1.65pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Insert in subsection (4) ‘of this Part or Division 7 of Part XII’</span><span style="font-size:11pt"> </span><span style="font-size:11pt">after ‘Division 1, 2, 3 or 3A’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">110</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Insert in subsection (1) ‘or under Division 7 of Part XII’ after ‘Division 1, 2, 3 or 3A of this Part’</span></p><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Insert in subsection (2) ‘or under Division 7 of Part XII’ after ‘Division 1, 2, 3 or 3A of this Part’</span></p><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Insert in subsection (3) ‘or under Division 7 of Part XII’ after ‘Division 1, 2, 3 or 3A of this Part’</span></p><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Omit from paragraph (14) (a) ‘81 (1) or (2)’, substitute ‘81 (1), 81 (2) or 89 (1)’</span></p><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Omit from paragraph 14 (b) ‘84 or 87’, substitute ‘84, 87, 202, 203 or 205’</span></p><p style="margin-top:3pt; margin-left:1.65pt; text-indent:-1.65pt; line-height:12pt"><span style="font-size:11pt">Insert in subsection (15) ‘or Division 7 of Part XII’ after ‘108’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">111</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">Insert in subsection (1) ‘or Division 7 of Part XII’ after ‘Part VI’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">115</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:1.65pt; line-height:12pt"><span style="font-size:11pt">Add ‘or Division 7 of Part XII’ at the end of paragraph (a) of the definition of ‘orphan benefit’ in subsection (4)</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">130</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Insert in Division 2 of Part IX after section 130 the following:</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘130A</span><span style="font-size:11pt"> </span><span style="width:0.74pt; text-indent:0pt; font-size:11pt; display:inline-block"></span><span style="font-size:11pt">If:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">before the commencing day, the Superannuation Board constituted by the superseded Act paid, in respect of a person who ceases to be an eligible employee, an amount to the Commonwealth in accordance with subsection 119J (8) of that Act; and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">upon the person ceasing to be an eligible employee, a lump sum benefit becomes payable to or in respect of him under section 80 or 111 and the amount or part of the amount referred to in paragraph (a) was an amount that, whether or not he engaged in further employment, was payable to him upon the termination of his previous employment under a superannuation scheme applicable to that employment,</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">there is payable to or in respect of the person, unless he or she becomes entitled to benefit under section 197, an additional lump sum benefit of an amount equal to the total of:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(c)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">an amount equal to the portion of the amount referred to in paragraph (a) that was payable to the person, whether or not he or she engaged in further employment, on the termination of his or her previous employment under a superannuation scheme applicable to that employment; and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(d)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the amount that would have accrued by way of interest on the amount first referred to in paragraph (c) if it had been paid into the Fund on the later of:</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(i)</span><span style="width:17.97pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">1 July 1976; or</span></p><p style="margin-top:3pt; margin-left:86.7pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(ii)</span><span style="width:14.91pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the day on which the amount referred to in paragraph (a) was paid to the Commonwealth.’</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">136</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Omit ‘subject to this Division’ from subsection (1), substitute ‘subject to this Division and Division 9 of Part XII’</span></p><p style="margin-top:3pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Insert after subsection (2):</span></p><p style="margin-top:3pt; margin-left:35.4pt; margin-bottom:3pt; text-indent:-35.4pt; line-height:12pt"><span style="font-size:11pt">‘(2AA)</span><span style="width:3.02pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">If a deferred benefit by way of lump sum benefit is payable in accordance with section 197, 200 or 201 to a person other than a former eligible employee with benefits from previous employment, the amount of the benefit is an amount equal to the sum of:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">3 times the person’s accumulated basic contributions; and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the person’s accumulated supplementary contributions (if any); and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(c)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if:</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(i)</span><span style="width:17.97pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">an event mentioned in subsection 139AA (2) has happened in relation to the person before the day on which the deferred benefit becomes payable, or happens on that day; or</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(ii)</span><span style="width:14.91pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the amount of the person’s accumulated employer contributions is less than $500;</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">the person’s accumulated employer contributions (if any).</span></p><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Omit ‘or invalidity benefit’ from subsection (2A), substitute</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">‘, invalidity benefit, or lump sum benefit in accordance with section 197, 200 or 201’</span></p><p style="margin-top:3pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Insert ‘or (2AA)’ after ‘subsection (2)’ in paragraph (2A) (a)</span></p><p style="margin-top:3pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Insert after subsection (2B):</span></p><p style="margin-top:3pt; margin-left:35.4pt; margin-bottom:3pt; text-indent:-35.4pt; line-height:12pt"><span style="font-size:11pt">‘(2BAA)</span><span style="width:2.79pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Where a deferred benefit by way of lump sum benefit is payable in accordance with section 204, 205, 209 or 210, the amount of the benefit is an amount equal to the sum of:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">3 times the deceased person’s accumulated basic contributions; and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the deceased person’s accumulated employer contributions (if any); and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(c)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the deceased person’s accumulated supplementary contributions (if any).’</span></p><p style="margin-top:3pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Insert ‘or (2BA)’</span><span style="font-size:11pt"> </span><span style="font-size:11pt">after ‘subsection (2B)’ in paragraph (2D) (c)</span></p><p style="margin-top:3pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Omit paragraph (2E) (a), substitute:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘(a)</span><span style="width:12.48pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">at any time:</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(i)</span><span style="width:17.97pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">a deferred benefit by way of orphan benefit is payable; or</span></p><p style="margin-top:3pt; margin-left:93.8pt; margin-bottom:3pt; text-indent:-35.45pt; line-height:12pt"><span style="font-size:11pt">(ii)</span><span style="width:22.01pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">a lump sum benefit under Part XII is payable to or on behalf of an orphan;</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">in respect of a person other than a former eligible employee with benefits from previous employment; and’</span></p><p style="margin-top:3pt; margin-left:1.65pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">Omit from paragraph (2E) (c) ‘99 or 101’, substitute ‘99, 101, 209 or 210’</span></p><p style="margin-top:3pt; margin-left:1.65pt; line-height:12pt"><span style="font-size:11pt">Omit ‘or orphan benefit’ from subsection (2F), substitute ‘, orphan benefit, or lump sum benefit in accordance with section 204, 205, 209 or 210.’.</span></p></td></tr><tr style="height:481.5pt"><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt">Part XII</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-bottom:18pt; line-height:12pt"><span style="font-size:11pt">Add the following Divisions:</span></p><p style="margin-top:18pt; margin-left:122.2pt; text-indent:-122.2pt; font-size:14pt"><span>‘</span><span style="font-family:Arial, sans-serif; font-weight:bold">Division 7</span><span style="width:51.41pt; text-indent:0pt; font-family:Arial, sans-serif; font-weight:bold; display:inline-block"> </span><span style="font-family:Arial, sans-serif; font-weight:bold">Optional and other benefits payable to or in relation to Former Provident Account Contributors</span></p><p style="margin-left:51.3pt; text-indent:-49.65pt; line-height:12pt"><span style="font-size:11pt"></span></p><p style="margin-left:51.3pt; text-indent:-49.65pt; line-height:12pt"><span style="font-size:11pt">‘196</span><span style="width:8.19pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">In this Division, unless the contrary intention appears, </span><span style="font-size:11pt; font-weight:bold; font-style:italic">prescribed eligible employee </span><span style="font-size:11pt">means an eligible employee, being an eligible employee referred to in paragraph (a) of the definition of </span><span style="font-size:11pt; font-weight:bold; font-style:italic">eligible employee </span><span style="font-size:11pt">in subsection 3 (1), who, immediately before the commencing day, was a contributor to, or was liable to contribute to, the Provident Account established under the superseded Act.</span></p><p style="margin-left:30pt; margin-bottom:3pt; text-indent:-28.3pt; line-height:12pt"><span style="font-size:11pt">‘(2)</span><span style="width:11.81pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">A reference in this Act to the</span><span style="font-size:11pt; font-weight:bold; font-style:italic"> adjusted final salary amount </span><span style="font-size:11pt">in relation to a person who is, or has been, an approved part-time employee is a reference to:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:12pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the amount calculated in accordance with the following formula:</span></p><p style="margin-top:12pt; margin-left:30pt; margin-bottom:12pt; text-indent:-21.25pt; text-align:center; line-height:12pt"><img src="image.003.png" width="50" height="38" alt="" style="vertical-align:middle"></p><p style="margin-top:12pt; margin-left:58.35pt; margin-bottom:12pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the amount calculated in accordance with the following formula:</span></p><p style="margin-top:12pt; margin-left:30.05pt; margin-bottom:12pt; text-align:center; line-height:12pt"><img src="image.004.png" width="32" height="38" alt="" style="vertical-align:middle"></p><p style="margin-top:12pt; margin-left:30pt; line-height:12pt"><span style="font-size:11pt">whichever is the greater amount, where:</span></p><p style="margin-left:30pt; line-height:12pt"><span style="font-size:11pt; font-weight:bold; font-style:italic">A </span><span style="font-size:11pt">is an amount equal to the person’s final annual rate of salary.</span></p><p style="margin-left:30pt; line-height:12pt"><span style="font-size:11pt; font-weight:bold; font-style:italic">B </span><span style="font-size:11pt">is the number of complete years included in the person’s period of contributory service, within the meaning of the Superannuation (Approved Part-time Employees) Regulations.</span></p><p style="margin-left:30pt; line-height:12pt"><span style="font-size:11pt; font-weight:bold; font-style:italic">C </span><span style="font-size:11pt">is the number of complete years included in the person’s period of employment within that meaning.</span></p><p style="margin-left:30pt; line-height:12pt"><span style="font-size:11pt; font-weight:bold; font-style:italic">D </span><span style="font-size:11pt">is the number of days in the person’s period of contributory service within that meaning.</span></p><p style="margin-left:30pt; line-height:12pt"><span style="font-size:11pt; font-weight:bold; font-style:italic">E </span><span style="font-size:11pt">is the number of days in the person’s period of employment within that meaning.’.</span></p></td></tr><tr style="height:18pt"><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-30pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">‘197</span><span style="width:9.84pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Where a person ceases, or is about to cease, to be a prescribed eligible employee:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">on or after attaining the age of 65 years, otherwise than by reason of death; or</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">on or after attaining the age of 60 years, but before attaining the age of 65 years, otherwise than by reason of death or retirement on the ground of invalidity before attaining his maximum retiring age,</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">then, subject to subsection (4), the person may, not later than 3 months after but not earlier than 3 months before the day immediately succeeding his last day of service, elect, by notice in writing to the Commissioner, that in lieu of benefit being payable under subsection 55 (1) or (2), as the case may be, lump sum benefit be payable under subsection (2) of this section and, where he has paid supplementary contributions, an additional lump sum benefit be payable in accordance with subsection (3) of this section.</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">‘(2)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to section 223, where a person makes an election under subsection (1) of this section, the person is entitled, in lieu of pension and lump sum benefit to which, but for the election, he would be entitled under subsection 55 (1) or (2), as the case may be, to payment of a lump sum benefit of:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">except where paragraph (b) applies</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— an amount equal to whichever is the greatest of:</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(i)</span><span style="width:17.97pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">3 times the person’s accumulated basic contributions; or</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(ii)</span><span style="width:14.91pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of a person who is, or has been, an approved part-time employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— the adjusted final salary amount, calculated in accordance with subsection 196 (2); or</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(iii)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in any other case</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— one half of the amount per annum of the person’s final annual rate of salary; or</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if the person:</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(i)</span><span style="width:17.97pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">was a contributor to the Provident Account established by the superseded Act on more than 1 occasion and at any time before last becoming such a contributor had been paid a sum under subsection 82 (2) of the superseded Act; or</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(ii)</span><span style="width:14.91pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">became a contributor to the Provident Account established by the superseded Act after the commencement of the </span><span style="font-size:11pt; font-style:italic">Superannuation Act 1946</span><span style="font-size:11pt">,</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">an amount equal to 3 times the person’s accumulated basic contributions.</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">‘(3)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Where a person makes an election under subsection (1) and the person has paid supplementary contributions, the person is entitled to payment of a lump sum benefit equal to the person’s accumulated supplementary contributions.</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">‘(4)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subsection (1) does not apply to a person:</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">whose period of contributory service is less than 1</span><span style="font-size:11pt"> </span><span style="font-size:11pt">year;</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">who makes an election under section 62 or 64; or</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(c)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">whose service, in the opinion of the Commissioner, was compulsorily terminated by reason of his having been guilty of misconduct or by reason of his having been convicted of an offence against a law of the Commonwealth or of a State or Territory.</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-58.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">‘198</span><span style="width:9.84pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to section 212, a person:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">who ceases, or is about to cease, to be a prescribed eligible employee by reason of retirement on the ground of invalidity before attaining his maximum retiring age;</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">who becomes entitled to invalidity benefit by virtue of subsection 66 (1); and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(c)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of a person who is, or who has been, an approved part-time employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— whose period of prospective employment within the meaning of the Superannuation (Approved Part-time Employees) Regulations is not less than 8 years; and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(d)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of any other person</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— whose period of prospective service is not less than 8 years;</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">may, not later than 3 months after becoming, but not earlier than 3 months before he or she becomes, so entitled, elect, by notice in writing to the Commissioner, that, in lieu of benefit being payable in accordance with section 67, a lump sum benefit be paid in accordance with subsection 200 (1) and, where the person has paid supplementary contributions, an additional lump sum benefit be paid in accordance with subsection 200 (2).</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">‘(2)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">A person who makes an election under section 68 is not entitled to make an election under subsection (1) of this section.</span></p><p style="margin-top:3pt; margin-left:51.3pt; margin-bottom:3pt; text-indent:-49.65pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">‘199</span><span style="width:8.19pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to section 212, a person:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">who ceases, or is about to cease, to be a prescribed eligible employee by reason of retirement on the ground of invalidity before attaining his maximum retiring age; and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">who becomes entitled to invalidity pension by virtue of subsection 66 (2); and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(c)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of a person who is, or who has been, an approved part-time employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— whose period of employment within the meaning of the Superannuation (Approved Part-time Employees) Regulations is not less than 15 years; and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(d)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of any other person</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— whose period of contributory service is not less than 15 years;</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">may, not later than 3 months after becoming, but not earlier than 3 months before he or she becomes, so entitled, elect, by notice in writing to the Commissioner, that in lieu of benefit being payable in accordance with section 70, a lump sum benefit be paid in accordance with subsection 200 (1) and, where the person has paid supplementary contributions, an additional lump sum benefit be paid in accordance with subsection 200 (2).</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">‘(2)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">A person who makes an election under section 71 is not entitled to make an election under subsection (1) of this section.</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">‘200</span><span style="width:8.19pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Where a person makes an election under section 198 or 199, the lump sum benefit to which the person is entitled in accordance with this subsection is:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">except where paragraph (b) applies</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— an amount equal to whichever is the greatest of:</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(i)</span><span style="width:17.97pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">3 times the person’s accumulated basic contributions; or</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(ii)</span><span style="width:14.91pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of a person who is, or has been, an approved part-time employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— the adjusted final salary amount, calculated in accordance with subsection 196 (2); or</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(iii)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in any other case</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— one half of the amount per annum of the person’s final annual rate of salary; or</span></p><p style="margin-top:3pt; margin-left:58.35pt; text-indent:-28.35pt; page-break-inside:avoid; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if the person was a contributor to the Provident Account established by the superseded Act on more than 1 occasion and at any time before last becoming such a contributor had been paid a sum under subsection 82 (2) of the superseded Act</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— an amount equal to 3 times the person’s accumulated basic contributions.</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘(2)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Where a person makes an election under section 198 or 199 and the person has paid supplementary contributions, the additional lump sum benefit to which the person is entitled in accordance with this subsection is an amount equal to the person’s accumulated supplementary contributions.</span></p><p style="margin-top:3pt; margin-left:51.3pt; margin-bottom:3pt; text-indent:-51.3pt; line-height:12pt"><span style="font-size:11pt">‘201</span><span style="width:9.84pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to sections 212 and 223, where:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">a person ceases to be a prescribed eligible employee:</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(i)</span><span style="width:17.97pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">on or after attaining the age of 65 years, otherwise than by reason of death;</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(ii)</span><span style="width:14.91pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">on or after attaining the age of 60 years but before attaining the age of 65 years, otherwise than by reason of death or retirement on the ground of invalidity before attaining his or her maximum retiring age; or</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(iii)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in circumstances in which he would, for the purposes of section 82 of the superseded Act, have been regarded, if that section had continued to apply to him, as having his services terminated owing to retrenchment; or</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(iv)</span><span style="width:12.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">by reason of retirement on the ground of invalidity before attaining his maximum retiring age; and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the person is not entitled to benefit under Division 1, 2 or 4 of Part V, under Division 3 of Part IX or under section 197 of this Division,</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt"></span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">the person is entitled to a lump sum benefit payable in accordance with subsection (2) and, where he has paid supplementary contributions, to an additional lump sum benefit payable in accordance with subsection (3).</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘(2)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to section 223, a person referred to in subsection (1) is entitled under this subsection to a lump sum benefit of:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">except where paragraph (b) applies</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— an amount equal to whichever is the greatest of:</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(i)</span><span style="width:17.97pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">3 times the person’s accumulated basic contributions; or</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(ii)</span><span style="width:14.91pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of a person who is, or has been, an approved part-time employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— the adjusted final salary amount, calculated in accordance with subsection 196 (2); or</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(iii)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in any other case</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— one half of the amount per annum of the person’s final annual rate of salary; or</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">where:</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(i)</span><span style="width:17.97pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the person was a contributor to the Provident Account established by the superseded Act on more than 1 occasion and at any time before he last became such a contributor he had been paid a sum under subsection 82 (2) of the superseded Act; or</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(ii)</span><span style="width:14.91pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the person, being a person who ceases to be a prescribed eligible employee in circumstances referred to in subparagraph (1) (a) (i) or (1)</span><span style="font-size:11pt"> </span><span style="font-size:11pt">(a)</span><span style="font-size:11pt"> </span><span style="font-size:11pt">(ii), became a contributor to the Provident Account established by the superseded Act after the commencement of the </span><span style="font-size:11pt; font-style:italic">Superannuation Act 1946</span><span style="font-size:11pt">,</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">an amount equal to 3 times the person’s accumulated basic contributions.</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘(3)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to section 223, if a person referred to in subsection (1) has paid supplementary contributions, he is entitled to payment of a lump sum benefit equal to the person’s accumulated supplementary contributions.</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-30pt; line-height:12pt"><span style="font-size:11pt"></span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-30pt; line-height:12pt"><span style="font-size:11pt">‘202</span><span style="width:9.84pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to section 212, the spouse of a deceased prescribed eligible employee (being a prescribed eligible employee whose period of prospective service or, in the case of a prescribed eligible employee who was, at any time, an approved part-time employee, whose period of prospective employment within the meaning of the Superannuation (Approved Part-time Employees) Regulations, is not less than 8</span><span style="font-size:11pt"> </span><span style="font-size:11pt">years) who becomes entitled to spouse’s benefit by virtue of subsection 81 (1) may, not later than 3 months after becoming so entitled, elect, by notice in writing to the Commissioner, that, in lieu of benefit being payable in accordance with section 82, a lump sum benefit be paid in accordance with subsection 204 (1) and, where the deceased prescribed eligible employee had paid supplementary contributions, an additional lump sum benefit in accordance with subsection 204 (2).</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘(2)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">A spouse who makes an election under section 83 is not entitled to make an election under subsection (1) of this section.</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-30pt; line-height:12pt"><span style="font-size:11pt">‘203</span><span style="width:9.84pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to section 212, the spouse of a deceased prescribed eligible employee (being a prescribed eligible employee whose period of contributory service or, in the case of a prescribed eligible employee who was, at any time, an approved part-time employee, whose period of employment within the meaning of the Superannuation (Approved Part</span><span style="font-size:11pt">‑</span><span style="font-size:11pt">time Employees) Regulations, is not less than 15 years) who becomes entitled to spouse’s benefit by virtue of subsection 81</span><span style="font-size:11pt"> </span><span style="font-size:11pt">(2) may, not later than 3 months after becoming so entitled, elect, by notice in writing to the Commissioner, that, in lieu of benefit being payable in accordance with section 85, a lump sum benefit be paid in accordance with subsection 204 (1) and, where the deceased prescribed eligible employee had paid supplementary contributions, an additional lump sum benefit in accordance with subsection 204 (2).</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘(2)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">A spouse who makes an election under section 86 is not entitled to make an election under subsection (1) of this section.</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-30pt; line-height:12pt"><span style="font-size:11pt">‘204</span><span style="width:9.84pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Where a spouse makes an election under section 202 or 203, the lump sum benefit to which the spouse is entitled in accordance with this subsection is an amount equal to whichever is the greatest of:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">3 times the deceased prescribed eligible employee’s accumulated basic contributions; or</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of an election by the spouse of a deceased prescribed eligible employee who was, at any time, an approved part-time employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— the adjusted final salary amount, calculated in accordance with subsection 196</span><span style="font-size:11pt"> </span><span style="font-size:11pt">(2); or</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(c)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of an election by the spouse of any other deceased prescribed eligible employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— one half of the amount per annum of the deceased prescribed eligible employee’s final annual rate of salary.</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘(2)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Where a spouse makes an election under section 202 or 203 and the deceased prescribed eligible employee had paid supplementary contributions, the additional lump sum benefit to which the spouse is entitled in accordance with this subsection is an amount equal to the accumulated supplementary contributions of the deceased prescribed eligible employee.</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘205</span><span style="width:8.19pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to section 212, where a prescribed eligible employee (being a prescribed eligible employee whose period of contributory service is not less than 1 year) dies on or after attaining his maximum retiring age and is survived by a spouse, the spouse may, not later than 3 months after the day immediately succeeding the last day of service of the deceased prescribed eligible employee, elect, by notice in writing to the Commissioner, that in lieu of any benefit being payable under section 89, lump sum benefit be paid under subsection (2) of this section and, where the deceased prescribed eligible employee had paid supplementary contributions, an additional lump sum benefit in accordance with subsection (3) of this section.</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘(2)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Where a spouse makes an election under subsection (1) of this section, the spouse is entitled, in lieu of any benefit to which, but for that election, the spouse would be entitled under section</span><span style="font-size:11pt"> </span><span style="font-size:11pt">89, to payment of a lump sum benefit of an amount equal to whichever is the greatest of:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">3 times the deceased prescribed eligible employee’s accumulated basic contributions; or</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt"></span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of an election by the spouse of a deceased prescribed eligible employee who was, at any time, an approved part-time employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— the adjusted final salary amount, calculated in accordance with subsection 196</span><span style="font-size:11pt"> </span><span style="font-size:11pt">(2); or</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(c)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of an election by the spouse of any other deceased prescribed eligible employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— one half of the amount per annum of the deceased prescribed eligible employee’s final annual rate of salary.</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘(3)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Where a spouse makes an election under subsection (1) and the deceased prescribed eligible employee had paid supplementary contributions, the spouse is entitled to payment of a lump sum benefit equal to the deceased prescribed eligible employee’s accumulated supplementary contributions.</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-30pt; line-height:12pt"><span style="font-size:11pt">‘206</span><span style="width:9.84pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to section 212, where:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">a prescribed eligible employee dies on or after attaining his maximum retiring age;</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">his period of contributory service is not less than 1 year;</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(c)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">he is not survived by a spouse but is survived by a person or persons who is or are his child or children, being a child who is, or children at least one of whom is, an eligible child; and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(d)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the Commissioner is of the opinion that no other surviving child of the deceased prescribed eligible employee who is not an eligible child immediately after his death is likely to become an eligible child,</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">then, upon application in writing being made to the Commissioner not later than 3 months after the date of the prescribed eligible employee’s death by or on behalf of the eligible child or eligible children, the Commissioner may, in his discretion, direct that, in lieu of benefit being payable in accordance with section 97 in respect of the eligible child or eligible children, a lump sum benefit be payable in accordance with subsection 209 (1) and, where the deceased prescribed eligible employee had paid supplementary contributions, an additional lump sum benefit be payable in accordance with subsection 209 (2).</span></p><p style="margin-top:3pt; margin-left:51.3pt; margin-bottom:3pt; text-indent:-49.65pt; line-height:12pt"><span style="font-size:11pt"></span></p><p style="margin-top:3pt; margin-left:51.3pt; margin-bottom:3pt; text-indent:-49.65pt; line-height:12pt"><span style="font-size:11pt"></span></p><p style="margin-top:3pt; margin-left:51.3pt; margin-bottom:3pt; text-indent:-49.65pt; line-height:12pt"><span style="font-size:11pt">‘207</span><span style="width:8.19pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to section 212, where:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">a prescribed eligible employee dies before attaining his maximum retiring age;</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of a prescribed eligible employee who was, at any time, an approved part-time employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— his or her period of prospective employment within the meaning of the Superannuation (Approved Part-time Employees) Regulations is not less than 8 years;</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(ba)</span><span style="width:10.64pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in any other case</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— his or her period of prospective service is not less than 8 years;</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(c)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">there was not in force in respect of him immediately before his death a benefit classification certificate, or if such a certificate was in force in respect of him immediately before his death, the Commissioner is of the opinion that his death was not caused, and was not substantially contributed to, by a physical or mental condition or conditions specified in the certificate or by a physical or mental condition or conditions connected with such a condition or conditions;</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(d)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">he is not survived by a spouse but is survived by a person or persons who is or are his child or children, being a child who is, or children at least one of whom is, an eligible child; and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(e)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the Commissioner is of the opinion that no other surviving child of the deceased prescribed eligible employee who is not an eligible child immediately after his death is likely to become an eligible child,</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">then, upon application in writing being made to the Commissioner not later than 3 months after the date of the prescribed eligible employee’s death by or on behalf of the eligible child or eligible children, the Commissioner may, in his discretion, direct that, in lieu of benefit being payable in accordance with section 98 in respect of the eligible child or eligible children, a lump sum benefit be payable in accordance with subsection 209 (1) and, where the deceased prescribed eligible employee has paid supplementary contributions, an additional lump sum benefit be payable in accordance with subsection 209 (2).</span></p><p style="margin-top:3pt; margin-left:51.3pt; margin-bottom:3pt; text-indent:-51.3pt; line-height:12pt"><span style="font-size:11pt"></span></p><p style="margin-top:3pt; margin-left:51.3pt; margin-bottom:3pt; text-indent:-51.3pt; line-height:12pt"><span style="font-size:11pt">‘208</span><span style="width:9.84pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to section 212, where:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">a prescribed eligible employee dies before attaining his maximum retiring age;</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of a prescribed eligible employee who was, at any time, an approved part-time employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— his or her period of employment within the meaning of the Superannuation (Approved Part-time Employees) Regulations is not less than 8 years;</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(ba)</span><span style="width:10.64pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in any other case</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— his or her period of contributory service is not less than 8 years;</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(c)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">there was in force in respect of him immediately before his death a benefit classification certificate and the Commissioner is of the opinion that his death was caused or was substantially contributed to, by a physical or mental condition or conditions specified in the certificate or by a physical or mental condition or conditions connected with such a condition or conditions;</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(d)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">he is not survived by a spouse but is survived by a person or persons who is or are his child or children, being a child who is, or children at least one of whom is, an eligible child; and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(e)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the Commissioner is of the opinion that no other surviving child of the deceased prescribed eligible employee who is not an eligible child immediately after his death is likely to become an eligible child,</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">then, upon application in writing being made to the Commissioner not later than 3 months after the date of the prescribed eligible employee’s death by or on behalf of the eligible child or eligible children, the Commissioner may, in his discretion, direct that, in lieu of benefit being payable in accordance with section 100 in respect of the eligible child or eligible children, a lump sum benefit be payable in accordance with subsection 209 (1) and, where the deceased prescribed deceased eligible employee had paid supplementary contributions, an additional lump sum benefit be payable in accordance with subsection 209 (2).</span></p><p style="margin-top:3pt; margin-left:35.4pt; margin-bottom:3pt; text-indent:-35.4pt; line-height:12pt"><span style="font-size:11pt"></span></p><p style="margin-top:3pt; margin-left:35.4pt; margin-bottom:3pt; text-indent:-35.4pt; line-height:12pt"><span style="font-size:11pt"></span></p><p style="margin-top:3pt; margin-left:35.4pt; margin-bottom:3pt; text-indent:-35.4pt; line-height:12pt"><span style="font-size:11pt">‘209</span><span style="width:8.19pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:8.42pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Where the Commissioner gives a direction under section 206, 207 or 208 in relation to an eligible child or eligible children of a prescribed eligible employee, there is payable in respect of the eligible child or eligible children a lump sum benefit of an amount equal to whichever is the greatest of:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">3 times the deceased prescribed eligible employee’s accumulated basic contributions; or</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of a direction in respect of a deceased prescribed eligible employee who was, at any time, an approved part-time employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— the adjusted final salary amount, calculated in accordance with subsection 196</span><span style="font-size:11pt"> </span><span style="font-size:11pt">(2); or</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(c)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of a direction in respect of any other deceased prescribed eligible employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— one half of the amount per annum of the deceased prescribed eligible employee’s final annual rate of salary.</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘(2)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Where the Commissioner gives a direction under section 206, 207 or 208 in relation to an eligible child or eligible children of a deceased prescribed eligible employee who had paid supplementary contributions, there is payable in respect of the eligible child or eligible children a lump sum benefit of an amount equal to the accumulated supplementary contributions of the deceased prescribed eligible employee.</span></p><p style="margin-top:3pt; margin-left:56.7pt; margin-bottom:3pt; text-indent:-56.7pt; line-height:12pt"><span style="font-size:11pt">‘210</span><span style="width:15.24pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to section 212, where:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">a person ceases to be a prescribed eligible employee by reason of death;</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the person is survived by a spouse or, if he is not survived by a spouse, by a person or persons who is or are his child or children, being a child who is, or children at least one of whom is, an eligible child; and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(c)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">benefit is not payable in relation to the person under Part</span><span style="font-size:11pt"> </span><span style="font-size:11pt">VI or under section 204, 205 or 209,</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">then, a lump sum benefit payable in accordance with subsection (2) and, where the deceased prescribed eligible employee had paid supplementary contributions, an additional lump sum benefit payable in accordance with subsection (3), shall be paid:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(d)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">where the deceased prescribed eligible employee is survived by a spouse</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— to the spouse; or</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(e)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">where the deceased prescribed eligible employee is not survived by a spouse but is survived by a child who is, or children at least one of whom is, an eligible child and the Commissioner is of the opinion that no other surviving child of the deceased prescribed eligible employee who is not an eligible child immediately after his death is likely to become an eligible child</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— in respect of the eligible child or eligible children.</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-30pt; line-height:12pt"><span style="font-size:11pt">‘(2)</span><span style="width:13.51pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">The lump sum benefit that is payable to a spouse of a deceased prescribed eligible employee or in respect of an eligible child or eligible children of a deceased prescribed eligible employee (as the case may be) by virtue of subsection (1) is an amount equal to whichever is the greatest of:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">3 times the deceased prescribed eligible employee’s accumulated basic contributions; or</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in the case of a benefit payable in respect of a deceased prescribed eligible employee who was, at any time, an approved part-time employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— the adjusted final salary amount, calculated in accordance with subsection 196</span><span style="font-size:11pt"> </span><span style="font-size:11pt">(2); or</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(c)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; font-weight:bold; font-style:italic; display:inline-block"> </span><span style="font-size:11pt">in the case of a benefit payable in respect of any other deceased prescribed eligible employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— one half of the amount per annum of the deceased prescribed eligible employee’s final annual rate of salary.</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">‘(3)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">The additional lump sum benefit that is payable to a spouse of a deceased prescribed eligible employee or in respect of an eligible child or eligible children of a deceased prescribed eligible employee (as the case may be) by virtue of subsection (1) is an amount equal to the accumulated supplementary contributions of the deceased prescribed eligible employee.</span></p><p style="margin-top:3pt; margin-left:51.3pt; margin-bottom:3pt; text-indent:-49.65pt; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">‘211</span><span style="width:8.19pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">(1)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Where:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">a person, including a deceased person, made an election and payment to the former Board under subsection 119J</span><span style="font-size:11pt"> </span><span style="font-size:11pt">(1) of the superseded Act in connection with his or her becoming an employee for the purposes of that Act (whether or not he or she had previously made another such election and payment); and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt"></span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt"></span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">that person did not thereafter, at any time before the commencing day, cease to be an employee for the purposes of that Act,</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">the succeeding provisions of this section have effect in relation to that person.</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-30pt; line-height:12pt"><span style="font-size:11pt">‘(2)</span><span style="width:13.51pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">A reference in subsection 197 (2), 200 (1) or 201 (2) or in paragraph 204 (1) (a), 205 (2) (a), 209 (1) (a) or 210 (2) (a) to the accumulated basic contributions of a person shall be read as a reference to the amount by which the amount that, but for this subsection, would be his or her accumulated basic contributions exceeds the sum of:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">an amount equal to:</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(i)</span><span style="width:17.97pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">except where subparagraph (ii) applies</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— the employee component of the transfer value an amount equal to the amount of which was so paid by him or her to the former Board under subsection 119J (1) of the superseded Act; or</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(ii)</span><span style="width:14.91pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if the amount so paid by him or her to the former Board under subsection 119J (1) of the superseded Act was equal to the sum of the amounts of 2 or more transfer values</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— the sum of the employee components of those transfer values; and</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">interest (compounded each year on 30 June) on the amount ascertained in accordance with paragraph (a) calculated:</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(i)</span><span style="width:17.97pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in respect of the period that commenced on the date on which the amount was so paid to the former Board under subsection 119J (1) of the superseded Act and ended immediately before the commencing day</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— at the rate applicable at the relevant time under subsection 90 (3) of that Act; and</span></p><p style="margin-top:3pt; margin-left:86.7pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(ii)</span><span style="width:14.91pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in respect of the period that commenced on the commencing day and ended when the person ceased to be an eligible employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— at the rate applicable at the relevant time under a determination made by </span><span>CSC</span><span style="font-size:11pt"> under subsection 154A (1).</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-30pt; line-height:12pt"><span style="font-size:11pt">‘(3)</span><span style="width:13.51pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Where:</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:16.14pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">that person, or another person, is entitled to payment of a lump sum benefit that is an amount referred to in subsection 197 (2), 200 (1), 201 (2), 204 (1) or 205 (2); or</span></p><p style="margin-top:3pt; margin-left:58.35pt; margin-bottom:3pt; text-indent:-28.35pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:15.52pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">there is payable in respect of an eligible child or eligible children a lump sum benefit that is an amount referred to in subsection 209 (1) or 210 (2);</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; line-height:12pt"><span style="font-size:11pt">there is payable to the person so entitled or in respect of that eligible child or those eligible children, as the case may be, in addition to that lump sum benefit, a lump sum benefit of an amount equal to the amount so paid to the former Board under subsection 119J (1) of the superseded Act together with interest on that amount calculated in the same manner as interest is calculated under paragraph (2) (b) on an amount ascertained in accordance with paragraph (2) (a).</span></p><p style="margin-top:3pt; margin-left:30pt; margin-bottom:3pt; text-indent:-30pt; line-height:12pt"><span style="font-size:11pt">‘(4)</span><span style="width:13.51pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">For the purposes of this section, a person shall be taken to have made a payment to the former Board if the payment was made to that Board by another person on his or her behalf.</span></p><p style="margin-top:3pt; margin-left:30pt; text-indent:-30pt; line-height:12pt"><span style="font-size:11pt">‘(5)</span><span style="width:13.51pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">This section does not have effect in relation to a person if subsection 136 (2A) or (2F) applies in relation to the person.</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:18pt; margin-left:122.2pt; margin-bottom:18pt; text-indent:-122.2pt; font-size:14pt"><span style="font-family:Arial, sans-serif">‘</span><span style="font-family:Arial, sans-serif; font-weight:bold">Division 9</span><span style="width:52.96pt; text-indent:0pt; font-family:Arial, sans-serif; font-weight:bold; display:inline-block"> </span><span style="font-family:Arial, sans-serif; font-weight:bold">Preservation of benefit payable under section 197 or 201</span></p><p style="margin-top:18pt; margin-bottom:6pt"><span style="font-family:Arial, sans-serif">‘</span><span style="font-family:Arial, sans-serif; font-weight:bold">222</span><span style="width:28.61pt; font-family:Arial, sans-serif; font-weight:bold; display:inline-block"> </span><span style="font-family:Arial, sans-serif; font-weight:bold">Interpretation</span></p><p class="R1" style="margin-left:30pt; margin-bottom:4pt; text-indent:-28.35pt; text-align:left"><span style="font-size:11pt"></span><span style="font-size:11pt">(1)</span><span style="width:12.77pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">In this Division:</span></p><p class="definition" style="margin-left:30pt; margin-bottom:3pt; text-align:left"><span style="font-size:11pt; font-weight:bold; font-style:italic">accumulated government body contributions </span><span style="font-size:11pt">in relation to a person’s relevant period of employment, means the total of:</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(a)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the total amount of the productivity contributions applicable to the person in respect of the period; and</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:4pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(b)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">notional interest on the amount worked out under paragraph (a).</span></p><p class="definition" style="margin-left:30pt; margin-bottom:4pt; text-align:left"><span style="font-size:11pt; font-weight:bold; font-style:italic"></span></p><p class="definition" style="margin-left:30pt; margin-bottom:3pt; text-align:left"><span style="font-size:11pt; font-weight:bold; font-style:italic">government body scheme </span><span style="font-size:11pt">means a superannuation scheme:</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(a)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">established by, or operating for the benefit of employees of:</span></p><p class="P2" style="margin-left:79.65pt; margin-bottom:3pt; text-indent:-28.35pt; text-align:left"><span style="font-size:11pt">(i)</span><span style="width:17.97pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">an authority of the Commonwealth; or</span></p><p class="P2" style="margin-left:79.65pt; margin-bottom:3pt; text-indent:-28.35pt; text-align:left"><span style="font-size:11pt">(ii)</span><span style="width:14.91pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">a State or an authority of a State; or</span></p><p class="P2" style="margin-left:79.65pt; margin-bottom:3pt; text-indent:-28.35pt; text-align:left"><span style="font-size:11pt">(iii)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">a Territory or an authority of a Territory; or</span></p><p class="P2" style="margin-left:79.65pt; margin-bottom:3pt; text-indent:-28.35pt; text-align:left"><span style="font-size:11pt">(iv)</span><span style="width:12.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">a body corporate in which the Commonwealth, or a person of the kind referred to in subparagraph (i), (ii) or (iii), either individually or in combination with one or more other persons of that kind, has a controlling interest; and</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(b)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">that has eligible employees as members; and</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:4pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(c)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">under which productivity contributions accrue in respect of those eligible employees.</span></p><p class="definition" style="margin-left:30pt; margin-bottom:3pt; text-align:left"><span style="font-size:11pt; font-weight:bold; font-style:italic">notional accumulated SG contributions</span><span style="font-size:11pt">, in relation to a person’s relevant period of employment, means an amount equal to the sum of:</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(a)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the person’s SG minimum contributions in relation to that period as reduced by an amount specified in, or worked out in accordance with, a determination made by the Australian Government Actuary under subsection 62A (5); and</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:4pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(b)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">notional interest on the amount worked out under paragraph (a).</span></p><p class="definition" style="margin-left:30pt; margin-bottom:4pt"><span style="font-size:11pt; font-weight:bold; font-style:italic">period of actual contributory service</span><span style="font-size:11pt">, in relation to a person, means the person’s period of contributory service other than any part of that period added by the operation of subsection 128 (5) that is not attributable to a transfer value previously paid under Division 3 of Part IX.</span></p><p class="definition" style="margin-left:30pt; margin-bottom:3pt; text-align:left"><span style="font-size:11pt; font-weight:bold; font-style:italic">productivity contribution </span><span style="font-size:11pt">means:</span></p><p style="margin-top:3pt; margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in relation to a person who is a productivity employee within the meaning of Part VIA</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— a productivity contribution within the meaning of that Part (other than an amount taken to be a productivity contribution by virtue of the operation of paragraph 128 (2) (c)); or</span></p><p style="margin-top:3pt; margin-left:51.3pt; margin-bottom:4pt; text-indent:-21.3pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">in relation to any other person</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— an amount similar in kind to a productivity contribution referred to in paragraph (a), whether worked out under an industrial award or otherwise.</span></p><p class="definition" style="margin-left:30pt; margin-bottom:4pt"><span style="font-size:11pt; font-weight:bold; font-style:italic">rate of fund contribution tax </span><span style="font-size:11pt">means 15% or, if </span><span>CSC</span><span style="font-size:11pt"> has determined another rate under section 110SD, that other rate.</span></p><p class="definition" style="margin-left:30pt; margin-bottom:3pt"><span style="font-size:11pt; font-weight:bold; font-style:italic">relevant period of employment</span><span style="font-size:11pt">, in relation to a person, means:</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(a)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if the whole of the person’s period of actual contributory service occurred after 30 June 1994</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— that period; or</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:4pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(b)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if part only of the person’s period of actual contributory service occurred after that date</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— that part of the person’s period of actual contributory service.</span></p><p class="definition" style="margin-left:30pt; margin-bottom:4pt"><span style="font-size:11pt; font-weight:bold; font-style:italic">SG minimum contribution </span><span style="font-size:11pt">has the same meaning as in Part</span><span style="font-size:11pt"> </span><span style="font-size:11pt">VIAA.</span></p><p class="definition" style="margin-left:30pt; margin-bottom:6pt"><span style="font-size:11pt; font-weight:bold; font-style:italic">top-up benefit </span><span style="font-size:11pt">means superannuation guarantee top-up benefit payable under section 110SE.</span></p><p class="R1" style="margin-left:30pt; margin-bottom:3pt; text-indent:-28.35pt"><span style="font-size:11pt">‘(2)</span><span style="width:11.86pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">For the purposes of paragraph (a) of the definition of </span><span style="font-size:11pt; font-weight:bold; font-style:italic">accumulated government body contributions </span><span style="font-size:11pt">in subsection (1), the amount of a productivity contribution applicable to a person in relation to a particular period (</span><span style="font-size:11pt; font-weight:bold; font-style:italic">the accrual period</span><span style="font-size:11pt">) is:</span></p><p style="margin-top:3pt; margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; line-height:12pt"><span style="font-size:11pt">(a)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if the relevant government body scheme provides for productivity contributions (applicable to all eligible employees who are members of the scheme) that may be expressed as a percentage of the earnings (as described for the purposes of the scheme) of each employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— that percentage of the earnings of the person for the accrual period based on the person’s fortnightly rate of salary that, for the purposes of section 46, was payable on the most recent anniversary of birth of the person; or</span></p><p style="margin-top:3pt; margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; line-height:12pt"><span style="font-size:11pt">(b)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if the relevant government body scheme provides for productivity contributions (applicable to a class of eligible employees identified by the scheme) that may be expressed as a percentage of the earnings (as described for the purposes of the scheme) of each employee in the class, and the percentage is lower than the corresponding percentage for any other class of eligible employees</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— that percentage of the earnings of the person for the accrual period based on the person’s fortnightly rate of salary that, for the purposes of section 46, was payable on the most recent anniversary of birth of the person; or</span></p><p style="margin-top:3pt; margin-left:51.3pt; margin-bottom:6pt; text-indent:-21.3pt; line-height:12pt"><span style="font-size:11pt">(c)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if the relevant government body scheme is a defined benefit superannuation scheme within the meaning of the </span><span style="font-size:11pt; font-style:italic">Superannuation Guarantee (Administration) Act 1992 </span><span style="font-size:11pt">that provides for a productivity related benefit applicable to all eligible employees who are members of the scheme</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— the contribution percentage, in relation to that benefit, of the earnings of the person for the accrual period based on the person’s fortnightly rate of salary that, for the purposes of section 46, was payable on the most recent anniversary of birth of the person.</span></p><p class="R1" style="margin-left:30pt; margin-bottom:4pt; text-indent:-30pt"><span style="font-size:11pt">‘(3)</span><span style="width:13.51pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">For the purposes of paragraph (2) (c),</span></p><p class="definition" style="margin-left:30pt; margin-bottom:6pt; text-align:left"><span style="font-size:11pt; font-weight:bold; font-style:italic">contribution percentage </span><span style="font-size:11pt">means the rate of contribution, expressed as a percentage of the eligible employees’ earnings and certified by an actuary, required to provide the productivity related benefit.</span></p><p class="R1" style="margin-left:30pt; margin-bottom:18pt; text-indent:-30pt; text-align:left"><span style="font-size:11pt">‘(4)</span><span style="width:13.51pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">The percentage referred to in paragraph (2) (a) or (b) must be certified by the person’s employer.</span></p><p style="margin-top:18pt; margin-bottom:6pt"><span style="font-family:Arial, sans-serif; font-weight:bold">‘223</span><span style="width:27.94pt; font-family:Arial, sans-serif; font-weight:bold; display:inline-block"> </span><span style="font-family:Arial, sans-serif; font-weight:bold">Preservation of portion of benefit</span></p><p class="R1" style="margin-left:30pt; margin-bottom:3pt; text-indent:-30pt"><span style="font-size:11pt">‘(1)</span><span style="width:13.51pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to subsection (2), if a benefit is payable:</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt"><span style="font-size:11pt">(a)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">under subsection 197 (2) to a person; or</span></p><p class="P1" style="margin-left:51.3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(b)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">under subsection 201 (1) to a person who ceases to be a prescribed eligible employee in circumstances referred to in subparagraph 201 (1) (a) (ii) or (iii);</span></p><p style="margin-left:30pt; margin-bottom:3pt; font-size:11pt"><span>the portion of that benefit worked out under whichever of subsections (3) and (4) is applicable must be:</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(c)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">paid, for the benefit of the person, to a preservation fund nominated by the person; or</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(d)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">applied, on behalf of the person, for the purchase of a deferred annuity nominated by the person; or</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt"></span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt"></span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:6pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(e)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if the person does not make a nomination within 2 months after the benefit becomes payable</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— paid, for the benefit of the person, to a preservation fund nominated by the Commissioner.</span></p><p class="R1" style="margin-left:30pt; margin-bottom:3pt; text-indent:-30pt; text-align:left"><span style="font-size:11pt">‘(2)</span><span style="width:13.51pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subsection (1) does not apply to a benefit payable to a person if:</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(a)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the person is 65 or over; or</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(b)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the person is 55 or over and has given the Commissioner a written statement to the effect that he or she has retired from the workforce; or</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(c)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the total of the following amounts is less than $500:</span></p><p class="P2" style="margin-left:79.65pt; margin-bottom:3pt; text-indent:-28.35pt; text-align:left"><span style="font-size:11pt">(i)</span><span style="width:17.97pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the amount of the accumulated employer contributions in respect of the person;</span></p><p class="P2" style="margin-left:79.65pt; margin-bottom:3pt; text-indent:-28.35pt; text-align:left"><span style="font-size:11pt">(ii)</span><span style="width:14.91pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the amount that would be preserved or applied under subsection (1) in relation to the person but for the operation of this subsection; or</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:6pt; text-indent:-21.3pt"><span style="font-size:11pt">(d)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the Commissioner is satisfied that the person has departed, or is departing, permanently from Australia.</span></p><p class="R1" style="margin-left:30pt; margin-bottom:12pt; text-indent:-30pt; text-align:left"><span style="font-size:11pt">‘(3)</span><span style="width:13.51pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">If a person’s employer was liable to pay productivity contributions under section 110H in respect of the person for the person’s relevant period of employment, the portion of the benefit referred to in subsection (1) is the amount worked out using the formula:</span></p><p style="margin-top:12pt; margin-left:30pt; margin-bottom:12pt; text-align:center; line-height:12pt"><img src="image.002.png" width="10" height="19" alt="" style="vertical-align:middle"><img src="image.005.png" width="183" height="42" alt="" style="vertical-align:middle"></p><p style="margin-top:12pt; margin-left:30pt; margin-bottom:4pt; font-size:11pt"><span>where:</span></p><p class="definition" style="margin-left:30pt; margin-bottom:4pt; text-align:left"><span style="font-size:11pt; font-weight:bold; font-style:italic">NASGC </span><span style="font-size:11pt">is the notional accumulated SG contributions in respect of the person for the person’s relevant period of employment.</span></p><p class="definition" style="margin-left:30pt; margin-bottom:4pt; text-align:left"><span style="font-size:11pt; font-weight:bold; font-style:italic">AEC </span><span style="font-size:11pt">is that part of the accumulated employer contributions in respect of the person that is based on the operation of paragraphs 110Q (1) (a) and (b) in relation to productivity contributions paid or payable after 30 June 1994.</span></p><p class="definition" style="margin-left:30pt; margin-bottom:4pt; text-align:left"><span style="font-size:11pt; font-weight:bold; font-style:italic"></span></p><p class="definition" style="margin-left:30pt; margin-bottom:6pt; text-align:left"><span style="font-size:11pt; font-weight:bold; font-style:italic">TR </span><span style="font-size:11pt">is the percentage figure representing the rate of fund contribution tax applicable to the relevant period of employment.</span></p><p class="R1" style="margin-left:30pt; margin-bottom:3pt; text-indent:-30pt; text-align:left"><span style="font-size:11pt">‘(4)</span><span style="width:13.51pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">If a person’s employer was liable to pay productivity contributions to a government body scheme in respect of the person for the person’s relevant period of employment, the portion of the benefit referred to in subsection (1) is whichever of the following amounts is determined by the Commissioner after having regard to the views of the government body:</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:12pt; text-indent:-21.3pt"><span style="font-size:11pt">(a)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">an amount worked out using the formula:</span></p><p style="margin-top:12pt; margin-left:30.05pt; margin-bottom:15pt; text-align:center; line-height:12pt"><span style="font-size:11pt">NASGC</span><span style="font-size:11pt"> </span><span style="font-size:11pt; font-style:italic">—</span><span style="font-size:11pt; font-style:italic"> </span><span style="font-size:11pt">AGBC;</span></p><p class="P1" style="margin-top:15pt; margin-left:51.3pt; margin-bottom:12pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(b)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">an amount worked out using the formula:</span></p><p style="margin-top:12pt; margin-left:30pt; margin-bottom:15pt; text-align:center; line-height:12pt"><img src="image.006.png" width="188" height="42" alt="" style="vertical-align:middle"></p><p class="P1" style="margin-top:15pt; margin-left:51.3pt; margin-bottom:12pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(c)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">an amount worked out using the formula</span><span>:</span></p><p style="margin-top:12pt; margin-left:30pt; margin-bottom:12pt; text-align:center; line-height:12pt"><img src="image.007.png" width="212" height="42" alt="" style="vertical-align:middle"></p><p style="margin-top:12pt; margin-left:30pt; margin-bottom:4pt; font-size:11pt"><span>where:</span></p><p class="definition" style="margin-left:30pt; margin-bottom:4pt; text-align:left"><span style="font-size:11pt; font-weight:bold; font-style:italic">NASGC </span><span style="font-size:11pt">is the notional accumulated SG contributions in respect of the person for the person’s relevant period of employment.</span></p><p class="definition" style="margin-left:30pt; text-align:left"><span style="font-size:11pt; font-weight:bold; font-style:italic">AGBC </span><span style="font-size:11pt">is the accumulated government body contributions in respect of the person for the person’s relevant period of employment.</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; line-height:12pt"><span style="font-size:11pt; font-weight:bold; font-style:italic"></span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="definition" style="margin-left:30pt; margin-bottom:3pt"><span style="font-size:11pt; font-weight:bold; font-style:italic">GBB</span><span style="font-size:11pt"> is:</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(a)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the benefit paid or payable from the government body scheme in respect of the person for the person’s relevant period of employment; and</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:4pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(b)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">except where the person ceases to be both a member of the Government body scheme and a prescribed eligible employee</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— notional interest on that benefit.</span></p><p class="definition" style="margin-left:30pt; margin-bottom:4pt; text-align:left"><span style="font-size:11pt; font-weight:bold; font-style:italic"></span></p><p class="definition" style="margin-left:30pt; margin-bottom:4pt; text-align:left"><span style="font-size:11pt; font-weight:bold; font-style:italic">TR </span><span style="font-size:11pt">is the percentage figure representing the rate of fund contribution tax applicable to the relevant period of employment.</span></p><p class="definition" style="margin-left:30pt; margin-bottom:3pt; text-align:left"><span style="font-size:11pt; font-weight:bold; font-style:italic">GBPROD </span><span style="font-size:11pt">is the total of:</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(a)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">that part of the amount that has been paid to the Commissioner under section 110MA in respect of the person for the person’s relevant period of employment less the amount in the nature of income tax (if any) that is relevant to that amount; and</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:6pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(b)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">interest on the paid amount referred to in paragraph (a).</span></p><p class="R1" style="margin-left:30pt; margin-bottom:3pt; text-indent:-30pt; text-align:left"><span style="font-size:11pt">‘(5)</span><span style="width:13.51pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">In determining the benefit paid or payable from a government body scheme in respect of a person, the Commissioner may accept a statement from the trustees, the administrator on behalf of the trustees or, if there are no trustees, the administrator of the government body scheme as to:</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(a)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the amount of benefit paid or payable; or</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(b)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the date on which it was paid or is payable; or</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(c)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the period in respect of which the benefit was paid or is payable; or</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(d)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">rates of interest applicable to amounts of money paid to the scheme; or</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:18pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(e)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">any other matter in connection with the payment of the benefit.</span></p><p style="margin-top:18pt; margin-bottom:6pt"><span style="font-family:Arial, sans-serif; font-weight:bold">‘224</span><span style="width:27.94pt; font-family:Arial, sans-serif; font-weight:bold; display:inline-block"> </span><span style="font-family:Arial, sans-serif; font-weight:bold">Application of formulae</span></p><p class="R1" style="margin-left:30pt; margin-bottom:3pt; text-indent:0pt; text-align:left"><span style="font-size:11pt">If a single application of a formula set out in section 223 cannot properly be made for the whole of a person’s relevant period of employment because of a change in the person’s employment, the rate of fund contribution tax or any other thing:</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(a)</span><span style="width:9.09pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">that period is to be broken up into separate periods that are appropriate for the proper application of a formula in respect of each period; and</span></p><p class="P1" style="margin-left:51.3pt; margin-bottom:3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt"></span></p><p class="P1" style="margin-left:51.3pt; text-indent:-21.3pt; text-align:left"><span style="font-size:11pt">(b)</span><span style="width:8.47pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the resulting amounts (including negative amounts) are to be aggregated in respect of the whole of the person’s period of actual contributory service.’.</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-bottom:6pt; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">Schedule1</span></p></td><td colspan="12" style="width:308.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-bottom:6pt; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">Omit Table 2, substitute the following:</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-bottom:6pt; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="12" style="width:308.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; margin-left:58.4pt; margin-bottom:6pt; text-indent:-58.4pt; font-size:13pt"><span style="font-style:italic">Table 2</span><span style="font-style:italic"> </span><span style="font-style:italic">Rate of pension where contributory service less than 20 years</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span>Column 1</span><br><span>Number of complete years</span><br><span>of contributory service</span></p></td><td colspan="6" style="width:135.55pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span>Column 2</span><br><span>Percentage of final annual rate of salary</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; line-height:12pt"><span style="font-size:11pt">19</span><span style="width:279.6pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; line-height:12pt"><span style="font-size:11pt">47.5</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">18</span><span style="width:279.6pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">45.0</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">17</span><span style="width:279.6pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">42.5</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">16</span><span style="width:279.6pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">40.0</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">15</span><span style="width:279.6pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">37.5</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">14</span><span style="width:279.6pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">35.0</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">13</span><span style="width:279.6pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">32.5</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">12</span><span style="width:279.6pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">30.0</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">11</span><span style="width:279.6pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">27.5</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">10</span><span style="width:279.6pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">25.0</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">9</span><span style="width:282.35pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">22.5</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">8</span><span style="width:282.35pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">20.0</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">7</span><span style="width:282.35pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">17.5</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">6</span><span style="width:282.35pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">15.0</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">5</span><span style="width:282.35pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">12.5</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">4</span><span style="width:282.35pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">10.0</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">3</span><span style="width:282.35pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">7.5</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">2</span><span style="width:282.35pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">5.0</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="6" style="width:161.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">1</span><span style="width:282.35pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..........................................</span></p></td><td colspan="6" style="width:135.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">2.5</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:12pt; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">Schedule 2</span></p></td><td colspan="12" style="width:308.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:12pt; margin-bottom:24pt; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">Substitute the following:</span></p><p style="margin-top:24pt; margin-left:122.2pt; margin-bottom:3pt; text-indent:-122.2pt; font-size:16pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Schedule 2</span><span style="width:37.72pt; text-indent:0pt; font-family:Arial, sans-serif; font-weight:bold; display:inline-block"> </span><span style="font-family:Arial, sans-serif; font-weight:bold">Standard age retirement pension on or after attaining 60 years and before 65 years</span></p><p class="Schedulereference"><span>(subsection 56 (4))</span></p><p><span>Rate of Pension</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">Column 1</span><br><span style="font-family:Helvetica, sans-serif">Number of</span></p></td><td colspan="11" style="width:237.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">Column 2</span><br><span style="font-family:Helvetica, sans-serif">Percentage of final annual rate of salary</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">complete</span><br><span style="font-family:Helvetica, sans-serif">years of</span></p></td><td colspan="11" style="width:237.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">Age attained in years</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span></span></p></td><td style="width:60.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">contributory service</span></p></td><td colspan="2" style="width:43.2pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">64</span></p></td><td colspan="2" style="width:34.4pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">63</span></p></td><td colspan="2" style="width:34.4pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">62</span></p></td><td colspan="3" style="width:41.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">61</span></p></td><td colspan="2" style="width:40.2pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">60</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; line-height:12pt"><span style="font-size:11pt">40 or more</span><span style="width:10.14pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">.</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; line-height:12pt"><span style="font-size:11pt">51.450</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; line-height:12pt"><span style="font-size:11pt">50.400</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; line-height:12pt"><span style="font-size:11pt">49.350</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; line-height:12pt"><span style="font-size:11pt">48.300</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; line-height:12pt"><span style="font-size:11pt">47.250</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">39 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">51.205</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">50.160</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">49.115</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">48.070</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">47.025</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">38 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">50.960</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">49.920</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">48.880</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">47.840</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">46.800</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">37 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">50.715</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">49.680</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">48.645</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">47.610</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">46.575</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">36 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">50.470</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">49.440</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">48.410</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">47.380</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">46.350</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">35 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">50.225</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">49.200</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">48.175</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">47.150</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">46.125</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">34 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">49.980</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">48.960</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">47.940</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">46.920</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">45.900</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">33 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">49.735</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">48.720</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">47.705</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">46.690</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">45.675</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">32 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">49.490</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">48.480</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">47.470</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">46.460</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">45.450</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">31 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">49.245</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">48.240</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">47.235</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">46.230</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">45.225</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-left:8.8pt; text-indent:-8.8pt; line-height:12pt"><span style="font-size:11pt">20 or more </span><span style="width:7.39pt; text-indent:0pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">.</span><br><span style="font-size:11pt">but less than 31</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">49.000</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">48.000</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">47.000</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">46.000</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">45.000</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">19 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">46.550</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">45.600</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">44.650</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">43.700</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">42.750</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">18 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">44.100</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">43.200</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">42.300</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">41.400</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">40.500</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">17 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">41.650</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">40.800</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">39.950</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">39.100</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">38.250</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">16 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">39.200</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">38.400</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">37.600</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">36.800</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">36.000</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">15 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">36.750</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">36.000</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">35.250</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">34.500</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">33.750</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="page-break-before:always"><span></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">Column 1</span><br><span style="font-family:Helvetica, sans-serif">Number of</span></p></td><td colspan="11" style="width:237.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">Column 2</span><br><span style="font-family:Helvetica, sans-serif">Percentage of final annual rate of salary</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">complete</span><br><span style="font-family:Helvetica, sans-serif">years of</span></p></td><td colspan="11" style="width:237.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">Age attained in years</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span></span></p></td><td style="width:60.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">contributory service</span></p></td><td colspan="2" style="width:43.2pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">64</span></p></td><td colspan="2" style="width:34.4pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">63</span></p></td><td colspan="2" style="width:34.4pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">62</span></p></td><td colspan="3" style="width:41.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">61</span></p></td><td colspan="2" style="width:40.2pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">60</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">14 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">34.300</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">33.600</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">32.900</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">32.200</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">31.500</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">13 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">31.850</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">31.200</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">30.550</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">29.900</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">29.250</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">12 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">29.400</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">28.800</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">28.200</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">27.600</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">27.000</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">11 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">26.950</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">26.400</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">25.850</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">25.300</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">24.750</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">10 </span><span style="width:44.65pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">24.500</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">24.000</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">23.500</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">23.000</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">22.500</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">9 </span><span style="width:50.15pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">.......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">22.050</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">21.600</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">21.150</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">20.700</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">20.250</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">8 </span><span style="width:50.15pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">.......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">19.600</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">19.200</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">18.800</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">18.400</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">18.000</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">7 </span><span style="width:50.15pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">.......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">17.150</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">16.800</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">16.450</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">16.100</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">15.750</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">6 </span><span style="width:50.15pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">.......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">14.700</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">14.400</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">14.100</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">13.800</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">13.500</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">5 </span><span style="width:50.15pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">.......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">12.250</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">12.000</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">11.750</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">11.500</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">11.250</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">4 </span><span style="width:50.15pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">.......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">9.800</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">9.600</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">9.400</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">9.200</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">9.000</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">3 </span><span style="width:50.15pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">.......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">7.350</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">7.200</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">7.050</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">6.900</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">6.750</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">2 </span><span style="width:50.15pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">.......</span></p></td><td colspan="3" style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">4.900</span></p></td><td style="width:31.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">4.800</span></p></td><td colspan="3" style="width:34.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">4.700</span></p></td><td colspan="3" style="width:41.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">4.600</span></p></td><td style="width:39.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">4.500</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:9pt; line-height:12pt"><span style="font-size:11pt"></span></p></td><td style="width:60.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:9pt; line-height:12pt"><span style="font-size:11pt">1 </span><span style="width:50.15pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">.......</span></p></td><td colspan="3" style="width:45.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:9pt; line-height:12pt"><span style="font-size:11pt">2.450</span></p></td><td style="width:31.7pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:9pt; line-height:12pt"><span style="font-size:11pt">2.400</span></p></td><td colspan="3" style="width:34.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:9pt; line-height:12pt"><span style="font-size:11pt">2.350</span></p></td><td colspan="3" style="width:41.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:9pt; line-height:12pt"><span style="font-size:11pt">2.300</span></p></td><td style="width:39.7pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:9pt; line-height:12pt"><span style="font-size:11pt">2.250</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">Schedule 4</span></p></td><td colspan="13" style="width:308.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; margin-bottom:24pt; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">Substitute the following:</span></p><p style="margin-top:24pt; margin-left:122.2pt; margin-bottom:3pt; text-indent:-122.2pt; font-size:16pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Schedule 4</span><span style="width:37.72pt; text-indent:0pt; font-family:Arial, sans-serif; font-weight:bold; display:inline-block"> </span><span style="font-family:Arial, sans-serif; font-weight:bold">Invalidity pension</span></p><p class="Schedulereference"><span>(subsections 67 (4) and 68 (4))</span></p><p><span>Rate of pension where pension not reduced on medical grounds and prospective service less than 20</span><span> </span><span>years</span><span style="font-size:11pt"></span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span></span></p></td><td colspan="2" style="width:109.7pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">Column 1</span><br><br><br><br><span style="font-family:Helvetica, sans-serif">Number of complete years of prospective service</span></p></td><td colspan="7" style="width:109.7pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span>Column 2</span><br><br><br><span style="font-family:Helvetica, sans-serif">Percentage of final annual rate of salary where pension payable under section 67</span></p></td><td colspan="4" style="width:67.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span style="font-family:Helvetica, sans-serif">Column 3</span><br><span style="font-family:Helvetica, sans-serif">Percentage of final annual rate of salary where pension payable under section 68</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">19 </span><span style="width:95.95pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">66.5</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:9pt; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">47.5</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">18 </span><span style="width:95.95pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">63.0</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">45.0</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">17 </span><span style="width:95.95pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">59.5</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">42.5</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">16 </span><span style="width:95.95pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">56.0</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">40.0</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">15 </span><span style="width:95.95pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">52.5</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">37.5</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">14 </span><span style="width:95.95pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">49.0</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">35.0</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">13 </span><span style="width:95.95pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">45.5</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">32.5</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">12 </span><span style="width:95.95pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">42.0</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">30.0</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">11 </span><span style="width:95.95pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">38.5</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">27.5</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">10 </span><span style="width:95.95pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">35.0</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">25.0</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">9 </span><span style="width:98.7pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">31.5</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">22.5</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">8 </span><span style="width:98.7pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">28.0</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">20.0</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">7 </span><span style="width:98.7pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">24.5</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">17.5</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">6 </span><span style="width:98.7pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">21.0</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">15.0</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">5 </span><span style="width:98.7pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">17.5</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">12.5</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">4 </span><span style="width:98.7pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">14.0</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">10.0</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">3 </span><span style="width:98.7pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">10.5</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">7.5</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">2 </span><span style="width:98.7pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">7.0</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="line-height:12pt"><span style="font-size:11pt">5.0</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:9pt; line-height:12pt"><span style="font-size:11pt"></span></p></td><td colspan="2" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:9pt; line-height:12pt"><span style="font-size:11pt"></span><span style="font-size:11pt">1 </span><span style="width:98.7pt; font-family:'Lucida Console', monospace; font-size:11pt; display:inline-block">..............</span></p></td><td colspan="7" style="width:109.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:9pt; line-height:12pt"><span style="font-size:11pt">3.5</span></p></td><td colspan="4" style="width:67.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:9pt; line-height:12pt"><span style="font-size:11pt">2.5</span></p></td></tr><tr><td style="width:51.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:6pt; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">5</span></p></td><td colspan="12" style="width:308.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:6pt; page-break-after:avoid; line-height:12pt"><span style="font-size:11pt">Omit from the heading ‘PROSPECTIVE SERVICE NOT LESS THAN 30 YEARS’, substitute ‘CONTRIBUTORY SERVICE NOT LESS THAN 8 YEARS’</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:51.3pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:6pt; line-height:12pt"><span style="font-size:11pt">6, 7 and 8</span></p></td><td colspan="12" style="width:308.15pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:6pt; line-height:12pt"><span style="font-size:11pt">Omit</span></p></td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:62.1pt"></td><td style="width:70.9pt"></td><td style="width:49.6pt"></td><td style="width:4.4pt"></td><td style="width:2.7pt"></td><td style="width:42.5pt"></td><td style="width:2.5pt"></td><td style="width:42.7pt"></td><td style="width:0.5pt"></td><td style="width:25.2pt"></td><td style="width:26.95pt"></td><td style="width:0.5pt"></td><td style="width:50.5pt"></td><td style="width:0.75pt"></td></tr></tbody></table>
1Superannuation (CSS) Former Provident Account Contributors Regulations 1978

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