Superannuation (CSS) Period of Contributory Service Regulations
Statutory Rules 1977 No. 105 as amended
made under the
Superannuation Act 1976
This compilation was prepared on 19 September 2000
taking into account amendments up to SR 1996 No. 104
Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra
Contents
Page
1 Citation [see Note 1]
2 Commencement
3 Definition
4 Application of the Act to certain persons
Schedule 1 Modification of the Act in its application in relation to certain persons to whom section 183 of the Act applies
Notes
1 Citation [see Note 1]
These Regulations may be cited as the Superannuation (CSS) Period of Contributory Service Regulations.
2 Commencement
These Regulations shall be deemed to have taken effect from and including 1 July 1976.
3 Definition
In these Regulations, the Act means the Superannuation Act 1976.
4 Application of the Act to certain persons
In relation to a person who:
(a) was, immediately before the commencement of the Act, an employee for the purposes of the superseded Act; and
(b) was, immediately after that commencement, an eligible employee; and
(c) has ceased to be, and has not again become, an eligible employee; and
(d) is a person to whom section 183 of the Act applies;
the Act applies subject to the modifications specified in Schedule 1.
Schedule 1 Modification of the Act in its application in relation to certain persons to whom section 183 of the Act applies
(regulation 4)
Omit from subsection 3 (1) the definition of period of contributory service, substitute the following definition:
‘period of contributory service, in relation to a person who:
(a) has ceased to be an eligible employee, being an eligible employee referred to in paragraph (a) of the definition of eligible employee in this subsection;
(b) has not, at any time before so ceasing to be an eligible employee, been an approved part-time employee; and
(c) has not, after so ceasing to be an eligible employee, again become an eligible employee,
means the period that is equal to the aggregate of:
(d) the period commencing on the commencing day and ending on the person’s last day of service;
(e) every period that, under section 194, is a prescribed period of service in relation to that person; and
(f) every period that, under section 195, is an additional period of service in relation to that person;
but excluding from that aggregate of periods any period that is:
(g) a period of leave of absence without pay in respect of which subsection 51 (1) applies to the person; or
(h) a period of absence from duty in respect of which subsection 51A (1) as in force before 1 July 1990 applies to the person; or
(j) a period that is taken, under subsection 51A (5) as in force on and after 1 July 1990, to be a non-contributory period of service for the person; or
(k) a period in respect of which the person was not required or permitted to pay contributions because of subsection 3 (3); or
(l) a period in respect of which benefits did not accrue to the person because of section 55A.’
Add the following Division to Part XII:
‘Division 6 Periods of service before commencing day
‘193. (1) In this Division, unless the contrary intention appears:
previous employment, in relation to a relevant person, means:
(a) except where paragraph (b) applies — the employment in which that person was employed immediately before he became an employee for the purposes of the superseded Act; or
(b) where the person became such an employee on more than one occasion — the employment in which he was employed immediately before he last became such an employee.
Provident Account means the Provident Account established under the superseded Act.
relevant person means a person to whom paragraphs 4 (a), (b), (c) and (d) of the Superannuation (Period of Contributory Service) Regulations apply.
(2) In this Division:
(a) a reference, in relation to a relevant person, to the date of commencement of that person’s contributions shall be read as a reference to:
(i) except where subparagraph (ii) applies — the date on which he became liable to make contributions to the existing Fund (whether under Part III of the superseded Act or as a contributor to the Provident Account); or
(ii) where that person became an employee for the purposes of that Act on more than one occasion — the date on which he last became liable to make any such contributions; and
(b) a reference to the former Board is a reference to the Commissioner if at the relevant time the former Board had ceased to exist.
(3) For the purposes of this Division:
(a) where a person would, but for subsection 100C (8) and 109 (5) or paragraph 119J (3) (c) of the superseded Act, have been liable on a particular day to contribute to the existing Fund, he shall be deemed to have been liable on that day to make contributions to the existing Fund; and
(b) where a person has paid an amount, or made a payment, on behalf of another person, the amount shall be deemed to have been paid or the payment made by that other person.
(4) Where, at any time before the commencing day:
(a) a person had ceased to be an employee for the purposes of the superseded Act by reason of retirement on the ground of invalidity or physical or mental incapacity to perform his duties;
(b) that person had, upon his ceasing to be such an employee, become entitled to a pension under section 45 of the superseded Act or by virtue of subsection 8 (1) of the Superannuation Act 1948;
(c) that person again became an employee for the purposes of the superseded Act; and
(d) the pension referred to in paragraph (b) was cancelled under subsection 65 (3) of the superseded Act upon his again becoming such an employee,
this Division applies to and in relation to that person as if he had not ceased during the period of his retirement to be:
(e) an employee; and
(f) a contributor to the existing Fund.
‘194. (1) Subject to subsection (2), each of the following periods is a prescribed period of service in relation to a relevant person:
(a) except where paragraph (b) applies — the period that commenced on the date of commencement of his contributions and ended on 30 June 1976 (which period shall be taken not to include:
(i) those periods (if any) within that period during which he was not required or permitted by virtue of subsection 100J (2), 107K (2), 110 (2) or 119K (2) of the superseded Act to contribute to the existing Fund in respect of units of pension; and
(ii) in the case of a person who immediately before the commencing day was a contributor to the Provident Account, those periods (if any) within that period when he was on leave of absence without pay otherwise than on the ground of illness and in respect of which paragraph 80 (5) (b) of the superseded Act applied to him);
(b) where:
(i) the person, being a person who immediately before the commencing day was, in pursuance of a decision of the former Board under section 79 of the superseded Act, liable to contribute to the existing Fund under Part III of that Act, did not make an election under subsection 79 (4) of the superseded Act as in force before 25 May 1971 or under paragraph 119J (1) (b) of the superseded Act; or
(ii) if the person made such an election, the amount required to be paid to the former Board in pursuance of that election was not so paid,
the period that commenced on the date of the decision of the former Board in pursuance of which he was so liable to contribute to the existing Fund and ended on 30 June 1976 (which period shall be taken not to include those periods (if any) within that period during which he was not required or permitted by virtue of subsection 100J (2), 107K (2), 110 (2) or 119K (2) of the superseded Act to contribute to the existing Fund in respect of units of pension);
(c) where the person was a transferred dockyard employee within the meaning of Part VI of the superseded Act and was deemed by virtue of subsection 95 (2) of that Act to be an employee for the purposes of that Act — he period ending on 27 October 1942 during which he was contributing under the Melbourne Harbor Trust Superannuation Regulations 1927-1940 in force under the Melbourne Harbor Trust Acts of the State of Victoria;
(d) where the person was a prescribed employee within the meaning of Division 2 of Part VIA of the superseded Act — the period, being the whole or a part of the period of his previous employment, during which he was a member of the superannuation scheme applying to his previous employment;
(e) where the person was a prescribed employee within the meaning of Division 3 of Part VIA of the superseded Act and either:
(i) was, immediately before the commencing day, a contributor to the Provident Account; or
(ii) became, in pursuance of a decision of the former Board under section 79 of the superseded Act, liable to contribute to the existing Fund under Part III of that Act and made an election and payment to the former Board under subsection 119J (1) of that Act,
the period, being the whole or a part of the period of his previous employment, during which he was a member of the superannuation scheme applying to his previous employment;
(f) where the person was a State employee within the meaning of Part VII of the superseded Act and made an election and payment to the former Board under subsection 102 (1) of that Act — subject to subsection (3), the period, being the whole or a part of the period of his previous employment, during which he was a contributor to the fund or account (being a State Fund within the meaning of that Part) to which he was contributing under the terms and conditions of his previous employment;
(g) where the person was a prescribed employee within the meaning of Division 2 of Part VIIA of the superseded Act — subject to subsection (3), the period, being the whole or a part of the period of his previous employment, during which he was a contributor to the fund or account (being a State Fund within the meaning of that Part) to which he was contributing under the terms and conditions of his previous employment;
(h) where the person was a prescribed employee within the meaning of Division 3 of Part VIIA of the superseded Act and either:
(i) was immediately before the commencing day a contributor to the Provident Account; or
(ii) became, in pursuance of a decision of the former Board under section 79 of the superseded Act, liable to contribute to the existing Fund under Part III of that Act and made an election and payment to the former Board under subsection 119J (1) of that Act,
subject to subsection (3), the period, being the whole or a part of the period of his previous employment, during which he was a contributor to the fund or account (being a State Fund within the meaning of that Part) to which he was contributing under the terms and conditions of his previous employment;
(j) where the person:
(i) became liable to contribute to the existing Fund on or after 1 November 1951;
(ii) was, immediately before he became an employee for the purposes of the superseded Act, a contributor to a Public Service Superannuation Fund within the meaning of Part VIII of the superseded Act; and
(iii) made an election and payment to the former Board under section 109 of that Act,
subject to subsection (3), the period, being the whole or a part of the period of his previous employment, during which he was a contributor to the Fund referred to in subparagraph (ii);
(k) where the person is a person to whom Part IX of the superseded Act applied:
(i) except where subparagraph (ii) applies — the period during which he was a contributor to the Defence Forces Retirement Benefits Fund established under the Defence Forces Retirement Benefits Act 1948, being the period immediately before he became a person to whom Part IX of the superseded Act applied; or
(ii) if he was a contributor to the existing Fund immediately before the commencement of the period referred to in subparagraph (i) and the reserve value held by the existing Fund in respect of his contributions to the existing Fund was paid from the existing Fund to the Defence Forces Retirement Benefits Fund in pursuance of section 82 of the Defence Forces Retirement Benefits Act 1948 — the period that commenced on the date on which he commenced those contributions to the existing Fund and ended on the same date as the period referred to in subparagraph (i) ended;
(l) where the person is a person to whom Part X of the superseded Act applied — the period, being the whole or a part of the period of his previous employment, during which sums were deducted from his pay under section 17 of the Police Superannuation Ordinance 1928 of the Australian Capital Territory or that Ordinance as amended or during which contributions were made by him under section 3 of that Ordinance or that Ordinance as amended;
(m) where the person:
(i) at any time on or after 1 January 1970 became an employee for the purposes of the superseded Act and became liable to contribute to the existing Fund under Part III of that Act;
(ii) was, at any time before he became such an employee, employed in employment within or outside Australia upon the termination of which a transfer value (within the meaning of Division 2 of Part XA of that Act) became payable to or in respect of him in accordance with paragraph 119H (1) (a) of that Act;
(iii) elected to pay and paid to the former Board under subsection 119J (1) of that Act an amount that was equal to, or included, the amount of that transfer value; and
(iv) did not, at any time after making that payment to the former Board, cease to be such an employee,
the period during which he was a member of the superannuation scheme (within the meaning of Part XA of that Act) applicable in relation to that employment;
(n) where the person:
(i) at any time on or after 1 January 1970 became an employee for the purposes of the superseded Act and became liable to contribute to the Provident Account;
(ii) was, at any time before he became such an employee, employed in employment within or outside Australia upon the termination of which a transfer value (within the meaning of Division 2 of Part XA of that Act) became payable to or in respect of him in accordance with paragraph 119H (1) (a) of that Act;
(iii) elected to pay and paid to the former Board under subsection 119J (1) of that Act an amount that was equal to, or included, the amount of that transfer value;
(iv) did not, at any time after making that payment to the former Board cease to be such an employee; and
(v) either:
(A) was immediately before the commencing day a contributor to the Provident Account; or
(B) became, in pursuance of a decision of the former Board under section 79 of that Act, liable to contribute to the existing Fund under Part III of that Act and elected to pay and paid under subsection 119J (1) of that Act the amount that in the circumstances was required to be paid to the former Board,
the period during which he was a member of the superannuation scheme (within the meaning of Part XA of that Act) applicable in relation to that employment;
(o) where the person, being a person to whom paragraph (m) or (n) applies, had, on becoming a member of the superannuation scheme applicable in relation to the employment referred to in subparagraph (m) (ii) or (n) (ii), as the case may be, paid to the person administering the scheme a transfer value (within the meaning of Division 2 of Part IX) that had become payable to or in respect of him under a superannuation scheme (within the meaning of Part IX) applicable in relation to any employment (in this paragraph referred to as earlier employment) in which the person had previously been employed — the period during which he was a member of the superannuation scheme applicable in relation to the earlier employment;
(p) where the person is a person to whom section 18 of the Mint Employees Act 1964 applied — his period of service as a Royal Mint Employee that is a period of previous employment.
(2) Where a person who has ceased to be an eligible employee was an employee for the purposes of the superseded Act on more than one occasion, a period referred to in paragraph (1) (c), (d), (e), (f), (g), (h), (j), (k) or (l) shall not be a prescribed period of service in relation to him unless the period was continuous with the period during which he last was such an employee.
(3) Where a person referred to in paragraph (1) (f), (g), (h) or (j):
(a) immediately before the commencement of his previous employment, ceased to be an employee for the purposes of the superseded Act; and
(b) on becoming a contributor to the fund or account to which he was contributing under the terms and conditions of his previous employment (in this subsection referred to as the State Fund), paid to the person administering the State Fund an amount equal to the refund (if any) of contributions payable to him under section 51 or 85 of the superseded Act, being a refund of contributions payable upon his so ceasing to be an employee for the purposes of that Act,
then, for the purposes of this section:
(c) that person’s employment as an employee for the purposes of the superseded Act (in this subsection referred to as that person’s earlier employment) that immediately preceded his previous employment shall be deemed to be part of his previous employment; and
(d) the period in respect of which he was, during the period of his earlier employment, a contributor to the existing Fund or to the Provident Account shall be taken into account as if it were a period during which he was a contributor to the State Fund.
‘195. (1) This section applies to a relevant person, where the period (in this section referred to as that person’s provisional period of service) that is equal to the aggregate of:
(a) the period that is in relation to that person a period referred to in paragraph (d) of the definition of period of contributory service in subsection 3 (1); and
(b) every period that, under section 194, is a prescribed period of service in relation to that person,
is less than 20 years.
(2) Subject to subsections (3) and (4), each of the following periods is an additional period of service in relation to a person to whom this section applies:
(a) where:
(i) the person, being a person who immediately before the commencing day was, in pursuance of a decision of the former Board under section 79 of the superseded Act, liable to contribute to the existing Fund under Part III of that Act, did not make an election under subsection 79 (4) of the superseded Act as in force before 25 May 1971 or under paragraph 119J (1) (b) of the superseded Act; or
(ii) if the person made such an election, the amount required to be paid to the former Board in pursuance of that election was not so paid,
the period that commenced on the date of commencement of his contributions and ended on the day immediately preceding the date of the decision of the former Board in pursuance of which he was so liable to contribute to the existing Fund;
(b) where the person was a relevant employee (within the meaning of Part VIA of the superseded Act) to whom section 100J of that Act applied:
(i) the period, being the whole or a part of the period of his previous employment, during which he was a member of the superannuation scheme applying to his previous employment; and
(ii) those periods (if any) during which he was not required or permitted by virtue of subsection 100J (2) of the superseded Act to contribute to the existing Fund in respect of units of pension;
(c) where the person was a State employee (within the meaning of Part VIIA of the superseded Act) to whom section 107K of that Act applied:
(i) the period, being the whole or a part of the period of his previous employment, during which he was a contributor to the fund or account (being a State Fund within the meaning of that Part) to which he was contributing under the terms and conditions of his previous employment; and
(ii) those periods (if any) during which he was not required or permitted by virtue of subsection 107K (2) of the superseded Act to contribute to the existing Fund in respect of units of pension;
(d) where the person is a person in relation to whom section 110 of the superseded Act applied:
(i) the period, being the whole or a part of the period of his previous employment, during which he was a contributor to the fund or account (being a Public Service Superannuation Fund within the meaning of Part VIII of that Act) to which he was contributing under the terms and conditions of his previous employment; and
(ii) those periods (if any) during which he was not required or permitted by virtue of subsection 110 (2) of the superseded Act to contribute to the existing Fund in respect of units of pension;
(e) where the person is a person in relation to whom sections 119H and 119J of the superseded Act applied on or after his becoming an employee for the purposes of the superseded Act or, if he became such an employee on more than one occasion, on or after his last becoming such an employee — every period (other than a period that is by virtue of paragraph 194 (1) (m) or (n) a prescribed period of service in relation to the person) during which he was employed in employment of a kind referred to in subsection 119H (1) of that Act and during which he was a member of a superannuation scheme (within the meaning of Part XA of that Act) applicable in relation to the employment;
(f) where the person is a person in relation to whom section 119K of the superseded Act applied on or after his becoming an employee for the purposes of the superseded Act or, if he became such an employee on more than one occasion, on or after his last becoming such an employee:
(i) every period (other than a period that is by virtue of paragraph (a) an additional period of service in relation to the person) during which he was employed in employment of a kind referred to in subsection 119H (1) of that Act and during which he was a member of a superannuation scheme (within the meaning of Part XA of that Act) applicable in relation to the employment; and
(ii) those periods (if any) during which he was not required or permitted by virtue of subsection 119K (2) of the superseded Act to contribute to the existing Fund in respect of units of pension.
(3) Where a person to whom this section applies was an employee for the purposes of the superseded Act on more than one occasion:
(a) a period referred to in subparagraph 2 (b) (i), (c) (i) or (d) (i) shall not be an additional period of service in relation to him unless the period was continuous with the period during which he last was such an employee; and
(b) a period referred to in subparagraph 2 (b) (ii), (c) (ii), (d) (ii) or (f) (ii) shall not be an additional period of service in relation to him unless the period commenced on or after his last becoming such an employee.
(4) Where, in relation to a person to whom this section applies, the aggregate of:
(a) his provisional period of service; and
(b) every period that, but for this subsection, would be an additional period of service in relation to him,
exceeds 20 years, then:
(c) subsections (2) and (3) do not apply in relation to him; and
(d) the period that is equal to so much of the period of 20 years as exceeds his provisional period of service is an additional period of service in relation to him.’
Notes to the Superannuation (CSS) Period of Contributory Service Regulations
Note 1
Note: The Superannuation (CSS) Period of Contributory Service Regulations (in force under the Superannuation Act 1976) as shown in this compilation comprise Statutory Rules 1977 No. 105 amended as indicated in the Tables below.