8ZSenior Officers’ allowance not treated as salary for determination of certain benefits

#### 8Z Senior Officers’ allowance not treated as salary for determination of certain benefits (1) If: (a) a person has ceased to be an eligible employee: (i) by reason of early retirement; or (ii) in circumstances that entitle him or her to an age retirement pension; and (b) on the relevant day: (i) he or she performed duties or work in respect of which Senior Officers’ allowance is payable to him or her; and (ii) that allowance was taken to be payable to him or her, or payable to him or her at a particular rate, on a regular basis only because the Commissioner had given a certificate under subregulation 6(2); then, for the purposes of the definition of final annual rate of salary in subsection 3(1) of the Act, his or her annual rate of salary on the relevant day is taken to be an amount equal to the amount per annum that would, for the purposes of the Act, have been his or her annual rate of salary on that day if that certificate had not been given. (2) In subregulation (1), the relevant day in relation to an eligible employee is: (a) unless paragraph (b) applies—his or her last day of service; or (b) if his or her final annual rate of salary is ascertained by reference to the annual rate of salary payable to him or her on a day other than his or her last day of service—that other day.