Sch 10Modifications of the Act in its application in relation to the prescribed class of persons referred to in subregulation 13 (1)

Schedule 10 Modifications of the Act in its application in relation to the prescribed class of persons referred to in subregulation 13 (1)

(regulation 13)

<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td style="width:58.4pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="margin-top:3pt; page-break-after:auto"><span>Item</span></p></td><td colspan="3" style="width:285.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead" style="margin-top:3pt; page-break-after:auto"><span>Modifications</span></p></td></tr></thead><tbody><tr><td style="width:58.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:6pt; font-size:11pt"><span>1</span></p></td><td colspan="3" style="width:285.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; font-size:11pt"><span>Insert in subsection 3 (1) the following definition:</span></p><p class="definition" style="margin-top:6pt; margin-left:2.85pt; text-align:left; line-height:normal; font-size:11pt"><span>‘</span><span style="font-weight:bold; font-style:italic">non-contributory portion</span><span>, in relation to a pension under the superseded Act, means the non-contributory portion of the amount of the annual pension payable to a person at a particular time within the meaning of subsection 119ZI (1) of that Act.’.</span></p></td></tr><tr><td style="width:58.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:6pt; font-size:11pt"><span>2</span></p></td><td colspan="3" style="width:285.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="PlainText" style="margin-top:6pt; margin-bottom:4pt; font-size:11pt"><span style="font-family:'Times New Roman', serif">Omit the definition of </span><span style="font-family:'Times New Roman', serif; font-weight:bold; font-style:italic">period of contributory service</span><span style="font-family:'Times New Roman', serif"> in subsection 3 (1), substitute the following definition:</span></p><p class="definition" style="margin-left:2.8pt; margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span>‘</span><span style="font-weight:bold; font-style:italic">period of contributory service</span><span>, in relation to a person:</span></p><p class="P1" style="margin-left:20.8pt; margin-bottom:3pt; text-indent:-20.8pt; text-align:left; line-height:normal; font-size:11pt"><span>(a)</span><span style="width:8.59pt; text-indent:0pt; display:inline-block"> </span><span>who has ceased to be an eligible employee; and</span></p><p class="P1" style="margin-left:20.8pt; margin-bottom:3pt; text-indent:-20.8pt; text-align:left; line-height:normal; font-size:11pt"><span>(b)</span><span style="width:7.97pt; text-indent:0pt; display:inline-block"> </span><span>has not, at any time before ceasing to be an eligible employee, been an approved part-time employee; and</span></p><p class="P1" style="margin-left:20.8pt; margin-bottom:6pt; text-indent:-20.8pt; text-align:left; line-height:normal; font-size:11pt"><span>(c)</span><span style="width:8.59pt; text-indent:0pt; display:inline-block"> </span><span>is not a person referred to in subsection 8 (1), (2) or (3);</span></p><p class="Rc" style="margin-top:6pt; margin-left:20.7pt; margin-bottom:3pt; text-indent:-20.7pt; text-align:left; line-height:normal; font-size:11pt"><span>means the sum of the following periods:</span></p><p class="P1" style="margin-left:20.8pt; margin-bottom:3pt; text-indent:-20.8pt; text-align:left; line-height:normal; font-size:11pt"><span>(d)</span><span style="width:7.97pt; text-indent:0pt; display:inline-block"> </span><span>a period equal to the period beginning on the person’s first day of service and ending on the person’s last day of service, less any period during that period:</span></p><p class="P2" style="margin-left:47.8pt; margin-bottom:3pt; text-indent:-27pt; text-align:left; line-height:normal; font-size:11pt"><span>(i)</span><span style="width:16.62pt; text-indent:0pt; display:inline-block"> </span><span>when the person was on leave of absence from duty during a period in respect of which subsection 51 (1) applies to the person; or</span></p><p class="P2" style="margin-left:47.8pt; margin-bottom:3pt; text-indent:-27pt; text-align:left; line-height:normal; font-size:11pt"><span>(ii)</span><span style="width:13.56pt; text-indent:0pt; display:inline-block"> </span><span>when the person was absent from duty during a period in respect of which subsection 51A (1) as in force before 1 July 1990 applies to the person; or</span></p><p class="P2" style="margin-left:47.8pt; margin-bottom:3pt; text-indent:-27pt; text-align:left"><span style="font-size:11pt">(iii)</span><span style="width:10.51pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">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</span></p><p class="P2" style="margin-left:47.65pt; margin-bottom:3pt; text-indent:-26.95pt; text-align:left; line-height:normal; font-size:11pt"><span>(iv)</span><span style="width:11.07pt; text-indent:0pt; display:inline-block"> </span><span>in respect of which the person was not required or permitted to pay contributions because of subsection 3 (3); or</span></p><p class="P2" style="margin-left:47.65pt; margin-bottom:3pt; text-indent:-26.95pt; text-align:left; line-height:normal; font-size:11pt"><span>(v)</span><span style="width:14.12pt; text-indent:0pt; display:inline-block"> </span><span>in respect of which benefits did not accrue to the person because of section 55A; and</span></p><p class="P1" style="margin-left:20.8pt; text-indent:-20.8pt"><span style="font-size:11pt">(e)</span><span style="width:8.59pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">any period that is, in relation to the person, a prescribed period of service under section</span><span style="font-size:11pt"> </span><span style="font-size:11pt">236.’.</span></p></td></tr><tr><td style="width:58.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:6pt; font-size:11pt"><span>3</span></p></td><td colspan="3" style="width:285.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:6pt; margin-bottom:12pt; font-size:11pt"><span>After section 117 insert the following section:</span></p><p style="margin-top:12pt; margin-left:49.6pt; margin-bottom:6pt; text-indent:-49.6pt; font-size:11pt"><span style="font-family:Arial, sans-serif; font-weight:bold">117A</span><span style="width:23.3pt; 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">Adjustment for non-contributory portion of deferred benefits as pension</span></p><p class="R1" style="margin-bottom:3pt; text-align:left"><span style="width:23.21pt; text-indent:0pt; font-size:11pt; display:inline-block"></span><span style="font-size:11pt">‘(1)</span><span style="width:8.5pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">Subject to subsection (4), if:</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:47.34pt; text-indent:0pt; display:inline-block"></span><span>(a)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>a person is entitled to a pension, other than a spouse’s pension or deferred benefits as pension; and</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:46.72pt; text-indent:0pt; display:inline-block"></span><span>(b)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>deferred benefits as pension under the superseded Act are payable to that person;</span></p><p class="Rc" style="margin-bottom:6pt; text-align:left; line-height:normal; font-size:11pt"><span>the amount of the fortnightly instalments of the first-mentioned pension must be ascertained as if the annual rate of the pension were reduced by the part of the annual rate that is attributable to the non-contributory portion of the deferred benefits.</span></p><p class="R2" style="margin-top:6pt; margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:23.21pt; text-indent:0pt; display:inline-block"></span><span>‘(2)</span><span style="width:8.5pt; text-indent:0pt; display:inline-block"> </span><span>Subject to subsection (4), if, in respect of a person in a class of persons prescribed by regulation 13 of the Transfer Arrangements Regulations:</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal"><span style="width:47.34pt; text-indent:0pt; font-size:11pt; display:inline-block"></span><span style="font-size:11pt">(a)</span><span style="width:11.35pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">another person is entitled to an orphan’s pension or a spouse’s</span><span> </span><span style="font-size:11pt">pension; and</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:46.72pt; text-indent:0pt; display:inline-block"></span><span>(b)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>deferred benefits as pension under the superseded Act are payable to the other person;</span></p><p class="Rc" style="text-align:left; line-height:normal; font-size:11pt"><span>the amount of the fortnightly instalments of a pension referred to in paragraph (a) must be ascertained as if the annual rate of the pension were reduced by the part of the annual rate that is attributable to the non-contributory portion of the deferred benefits.</span></p></td></tr><tr><td style="width:58.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-inside:avoid; page-break-after:avoid"><span></span></p></td><td colspan="3" style="width:285.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="R2" style="margin-top:6pt; margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:23.21pt; text-indent:0pt; display:inline-block"></span><span>‘(3)</span><span style="width:8.5pt; text-indent:0pt; display:inline-block"> </span><span>In the case of a person referred to in paragraphs</span><br><span>(2) (a) and (b), that non-contributory portion of those deferred benefits is the sum of the non-contributory portion of:</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:47.34pt; text-indent:0pt; display:inline-block"></span><span>(a)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>the deferred benefits payable to the person as pension under the superseded Act; and</span></p><p class="P1" style="margin-bottom:6pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:46.72pt; text-indent:0pt; display:inline-block"></span><span>(b)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>any additional pension payable to the person under the superseded Act in respect of an eligible child.</span></p><p class="R2" style="margin-top:6pt; margin-bottom:6pt; text-align:left; page-break-inside:avoid; page-break-after:avoid"><span style="width:23.21pt; text-indent:0pt; font-size:11pt; display:inline-block"></span><span style="font-size:11pt">‘(4)</span><span style="width:8.5pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">If, by the application of subsection (1) or (2) and paragraph (e) of the definition of </span><span style="font-size:11pt; font-weight:bold; font-style:italic">period of contributory service</span><span style="font-size:11pt"> in subsection 3 (1), the total annual amount of benefit payable to a person as pension and as deferred benefits by way of pension under the superseded Act would be less than the total annual amount that would be payable in the absence of those provisions, those provisions must be disregarded for the purpose of calculating the annual rate of the pension payable to the person under this Act.</span></p><p class="R2" style="margin-top:6pt; margin-bottom:6pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:23.21pt; text-indent:0pt; display:inline-block"></span><span>‘(5)</span><span style="width:8.5pt; text-indent:0pt; display:inline-block"> </span><span>In subsections (1) and (2), a reference to the annual rate of the pension is (except where the pension is a partial invalidity pension) a reference to the rate in respect of the pension, or a part of the pension, that would be subject to an increase under the provisions of Part X on the next occasion on which that Part applies to the pension.</span></p><p class="R2" style="margin-top:6pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:23.21pt; text-indent:0pt; display:inline-block"></span><span>‘(6)</span><span style="width:8.5pt; text-indent:0pt; display:inline-block"> </span><span>In subsection (2), </span><span style="font-weight:bold; font-style:italic">Transfer Arrangements Regulations</span><span> means the Superannuation (Transfer Arrangements) Regulations, as in force from time to time.’.</span></p></td></tr><tr><td style="width:58.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:6pt; font-size:11pt"><span>4</span></p></td><td colspan="3" style="width:285.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:6pt; margin-bottom:12pt; font-size:11pt"><span>Add at the end of Part XII the following Division:</span></p><p style="margin-top:12pt; margin-left:74.8pt; margin-bottom:6pt; text-indent:-74.8pt; font-size:11pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Division 11</span><span style="width:16.72pt; 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">Prescribed periods to be included as contributory service</span></p><p style="margin-top:6pt; margin-bottom:6pt; font-size:11pt"><span style="font-family:Arial, sans-serif; font-weight:bold">235</span><span style="width:31.3pt; 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-bottom:4pt; text-align:left"><span style="width:23.21pt; text-indent:0pt; font-size:11pt; display:inline-block"></span><span style="font-size:11pt">‘(1)</span><span style="width:8.5pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">In this Division, unless the contrary intention appears:</span></p><p class="definition" style="margin-bottom:4pt; text-align:left; line-height:normal; font-size:11pt"><span style="font-weight:bold; font-style:italic">existing Fund</span><span> means the Superannuation Fund established under the superseded Act.</span></p><p class="definition" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="font-weight:bold; font-style:italic">previous employment</span><span>, in relation to a person who has ceased to be an eligible employee, means:</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:47.34pt; text-indent:0pt; display:inline-block"></span><span>(a)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>except if paragraph (b) applies</span><span> </span><span>— the employment in which that person was employed immediately before he or she became an employee for the purposes of the superseded Act; or</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:46.72pt; text-indent:0pt; display:inline-block"></span><span>(b)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>if the person became an employee referred to in paragraph (a) on more than 1 occasion</span><span> </span><span>— the employment in which he or she was employed immediately before the beginning of the period in respect of which deferred benefits are applicable or payable to the person under the superseded Act.</span></p><p class="definition" style="margin-top:3pt; margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="font-weight:bold; font-style:italic">Provident Account</span><span> means the Provident Account established under the superseded Act.</span></p><p class="definition" style="margin-top:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="font-weight:bold; font-style:italic">relevant cessation day</span><span>, in relation to a person who has ceased to be an eligible employee, means the last day of the period during which the person was an employee for the purposes of the superseded Act and in relation to which deferred benefits are applicable or payable to the person under that Act.</span></p></td></tr><tr><td style="width:58.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:6pt; font-size:11pt"><span>4</span></p></td><td colspan="3" style="width:285.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="R2" style="margin-top:6pt; margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:23.21pt; text-indent:0pt; display:inline-block"></span><span>‘(2)</span><span style="width:8.5pt; text-indent:0pt; display:inline-block"> </span><span>In this Division:</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:47.34pt; text-indent:0pt; display:inline-block"></span><span>(a)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>a reference, in relation to a person who has ceased to be an eligible employee, to the date of commencement of that person’s contributions, is a reference to:</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span></span></p><p class="P2" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:77.52pt; text-indent:0pt; display:inline-block"></span><span>(i)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>except where subparagraph (ii) applies</span><span> </span><span>— the date on which he or she 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</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; line-height:normal"><span style="width:74.46pt; text-indent:0pt; font-size:11pt; display:inline-block"></span><span style="font-size:11pt">(ii)</span><span style="width:11.35pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if that person became an employee for the purposes of that Act on more than 1 occasion</span><span> </span><span>— </span><span style="font-size:11pt">the date on which he or she last became liable to make any such contributions in relation to a period in respect of which deferred benefits are applicable or payable to the person under the superseded Act; and</span></p><p class="P1" style="margin-bottom:6pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:46.72pt; text-indent:0pt; display:inline-block"></span><span>(b)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>a reference to the former Board is a reference to the Commissioner if at the relevant time the former Board had ceased to exist.</span></p><p class="R2" style="margin-top:6pt; margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:23.21pt; text-indent:0pt; display:inline-block"></span><span>‘(3)</span><span style="width:8.5pt; text-indent:0pt; display:inline-block"> </span><span>For the purposes of this Division:</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:47.34pt; text-indent:0pt; display:inline-block"></span><span>(a)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>if a person would, but for subsection 100C (8) or 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 or she is taken to have been liable on that day to make contributions to the existing Fund; and</span></p><p class="P1" style="margin-bottom:6pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:46.72pt; text-indent:0pt; display:inline-block"></span><span>(b)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>if a person has paid an amount, or made a payment, on behalf of another person, the amount is to be taken to have been paid or the payment made by that other person.</span></p><p class="R2" style="margin-top:6pt; margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:23.21pt; text-indent:0pt; display:inline-block"></span><span>‘(4)</span><span style="width:8.5pt; text-indent:0pt; display:inline-block"> </span><span>If, at any time before his or her relevant cessation day:</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:47.34pt; text-indent:0pt; display:inline-block"></span><span>(a)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>a person had ceased to be an employee for the purposes of the superseded Act because of retirement on the ground of invalidity or physical or mental incapacity to perform his or her duties; and</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:46.72pt; text-indent:0pt; display:inline-block"></span><span>(b)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>that person had, upon his or her ceasing to be an employee referred to in paragraph (a), become entitled to a pension under section 45 of the superseded Act or because of subsection 8 (1) of the </span><span style="font-style:italic">Superannuation Act 1948</span><span>; and</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:47.34pt; text-indent:0pt; display:inline-block"></span><span>(c)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>that person again became an employee for the purposes of the superseded Act; and</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:46.72pt; text-indent:0pt; display:inline-block"></span><span>(d)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>the pension referred to in paragraph (b) was cancelled under subsection 65 (3) of the superseded Act upon his or her again becoming such an employee;</span></p><p class="Rc" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span>this Division applies to that person as if he or she had not ceased during the period of his or her retirement to be:</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:47.34pt; text-indent:0pt; display:inline-block"></span><span>(e)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>an employee; and</span></p><p class="P1" style="text-align:left; line-height:normal; font-size:11pt"><span style="width:48.56pt; text-indent:0pt; display:inline-block"></span><span>(f)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>a contributor to the existing Fund.</span></p></td></tr><tr style="height:2.25pt"><td rowspan="2" style="width:58.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span></span></p></td><td colspan="2" style="width:279.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="R1" style="margin-bottom:6pt; text-align:left; page-break-inside:avoid; page-break-after:avoid"><span style="font-size:11pt">236</span></p><p class="R2" style="margin-top:6pt; margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:26.87pt; text-indent:0pt; display:inline-block"></span><span>(1)</span><span style="width:8.5pt; text-indent:0pt; display:inline-block"> </span><span>Subject to subsection (2), each of the following periods is a prescribed period of service in relation to a person who has ceased to be an eligible employee:</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:47.34pt; text-indent:0pt; display:inline-block"></span><span>(a)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>except if paragraph (b) applies–the period that began on the date of commencement of his or her contributions and ended on his or her relevant cessation day (which period is taken not to include those periods (if any) within that period during which he or she was not permitted or required because 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);</span></p><p class="P1" style="margin-bottom:3pt; line-height:normal"><span style="width:45.56pt; text-indent:0pt; display:inline-block"></span><span>(b)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>if:</span></p><p class="P2" style="text-align:left; page-break-inside:avoid; page-break-after:avoid"><span style="width:77.52pt; text-indent:0pt; font-size:11pt; display:inline-block"></span><span style="font-size:11pt">(i)</span><span style="width:11.35pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">the person, being a person who on his or her relevant cessation day was, under 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</span></p></td><td style="vertical-align:top"></td></tr><tr style="height:405.55pt"><td colspan="2" style="width:279.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="P2" style="margin-bottom:3pt; text-indent:-0.45pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span>election in relation to that decision 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</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:74.46pt; text-indent:0pt; display:inline-block"></span><span>(ii)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>where the person made that election, the amount required to be paid to the former Board under the election was not so paid;</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:59.55pt; text-indent:0pt; display:inline-block"></span><span style="width:11.35pt; text-indent:0pt; display:inline-block"></span><span>the period that began on the date of the decision of the former Board under which he or she was so liable to contribute to the existing Fund and ended on his or her relevant cessation day (which period is taken not to include those periods (if any) within that period during which he or she was not permitted or required because 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);</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:47.34pt; text-indent:0pt; display:inline-block"></span><span>(c)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>if the person was a transferred dockyard employee within the meaning of Part VI of the superseded Act and was taken because of subsection 95 (2) of that Act to be an employee for the purposes of that Act</span><span> </span><span>— the period ending on 27 October 1942 during which he or she was contributing under the Melbourne Harbor Trust Superannuation Regulations 1927-1940 in force under the Melbourne Harbor Trust Acts of Victoria;</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:46.72pt; text-indent:0pt; display:inline-block"></span><span>(d)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>if the person was a prescribed employee within the meaning of Division 2 of Part VIA of the superseded Act</span><span> </span><span>— the period, being the whole or a part of the period of his or her previous employment, during which he or she was a member of the superannuation scheme applying to his or her previous employment;</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal"><span style="width:47.34pt; text-indent:0pt; display:inline-block"></span><span style="font-size:11pt">(e)</span><span style="width:11.35pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if the person was a prescribed employee within the meaning of Division 3 of Part</span><span style="font-size:11pt"> </span><span style="font-size:11pt">VIA of the superseded Act and became, under 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</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— the period, being the whole or a part of the period of his or her previous employment, during which he or she was a member of the superannuation scheme applying to his or her previous employment;</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:48.56pt; text-indent:0pt; display:inline-block"></span><span>(f)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>if 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</span><span> </span><span>— subject to subsection (3), the period, being the whole or a part of the period of his or her previous employment, during which he or she was a contributor to the fund or account (being a State Fund within the meaning of that Part) to which he or she was contributing under the terms and conditions of his or her previous employment;</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:46.72pt; text-indent:0pt; display:inline-block"></span><span>(g)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>if the person was a prescribed employee within the meaning of Division 2 of Part VIIA of the superseded Act</span><span> </span><span>— subject to subsection (3), the period, being the whole or a part of the period of his or her previous employment, during which he or she was a contributor to the fund or account (being a State Fund within the meaning of that Part) to which he or she was contributing under the terms and conditions of his or her previous employment;</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:46.72pt; text-indent:0pt; display:inline-block"></span><span>(h)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>subject to subsection (3), if the person was a prescribed employee within the meaning of Division 3 of Part VIIA of the superseded Act and became, under 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</span><span> </span><span>— the period, being the whole or a part of the period of his or her previous employment, during which he or she was a contributor to the fund or account (being a State Fund within the meaning of that Part) to which he or she was contributing under the terms and conditions of his or her previous employment;</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:49.17pt; text-indent:0pt; display:inline-block"></span><span>(j)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>if, subject to subsection (3), the person:</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:77.52pt; text-indent:0pt; display:inline-block"></span><span>(i)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>became liable to contribute to the existing Fund on or after 1 November 1951; and</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:74.46pt; text-indent:0pt; display:inline-block"></span><span>(ii)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>was, immediately before he or she 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</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:71.41pt; text-indent:0pt; display:inline-block"></span><span>(iii)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>made an election and payment to the former Board under section 109 of that Act;</span></p><p class="P1" style="margin-bottom:3pt"><span style="width:59.55pt; text-indent:0pt; font-size:11pt; display:inline-block"></span><span style="width:11.35pt; text-indent:0pt; font-size:11pt; display:inline-block"></span><span style="font-size:11pt">the period, being the whole or a part of the period of his or her previous employment, during which he or she was a contributor to the Fund referred to in subparagraph (ii);</span></p><p class="P1" style="margin-bottom:3pt"><span style="width:46.72pt; text-indent:0pt; font-size:11pt; display:inline-block"></span><span style="font-size:11pt">(k)</span><span style="width:11.35pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if the person is a person to whom Part IX of the superseded Act applied:</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal"><span style="width:77.52pt; text-indent:0pt; font-size:11pt; display:inline-block"></span><span style="font-size:11pt">(i)</span><span style="width:11.35pt; 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>— </span><span style="font-size:11pt">the period during which he or she was a contributor to the Defence Forces Retirement Benefits Fund established under the </span><span style="font-size:11pt; font-style:italic">Defence Forces Retirement Benefits Act 1948</span><span style="font-size:11pt">, being the period immediately before he or she became a person to whom Part IX of the superseded Act applied; or</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:74.46pt; text-indent:0pt; display:inline-block"></span><span>(ii)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>where he or she was a contributor to the existing Fund immediately before the beginning of the period referred to in subparagraph (i) and the reserve value held by the existing Fund in respect of his or her contributions to the existing Fund was paid from the existing Fund to the Defence Forces Retirement Benefits Fund under section 82 of the </span><span style="font-style:italic">Defence Forces Retirement Benefits Act 1948</span><span style="font-style:italic"> </span><span style="font-style:italic">— </span><span>the period that began on the date on which he or she commenced those contributions to the existing Fund and ended on the same date as the period referred to in subparagraph (i) ended;</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:49.17pt; text-indent:0pt; display:inline-block"></span><span>(l)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>if the person is a person to whom Part X of the superseded Act applied</span><span> </span><span>— the period, being the whole or a part of the period of his or her previous employment, during which sums were deducted from his or her pay under section 17 of the </span><span style="font-style:italic">Police Superannuation Ordinance 1928</span><span> of the Australian Capital Territory or during which contributions were made by him or her under section 3 of that Ordinance;</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:43.67pt; text-indent:0pt; display:inline-block"></span><span>(m)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>if the person:</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:77.52pt; text-indent:0pt; display:inline-block"></span><span>(i)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>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; and</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:74.46pt; text-indent:0pt; display:inline-block"></span><span>(ii)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>was, at any time before he or she became an employee referred to in subparagraph (i), employed in employment within or outside Australia on 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 or her in accordance with paragraph 119H (1) (a) of that Act; and</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span></span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span></span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:71.41pt; text-indent:0pt; display:inline-block"></span><span>(iii)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>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</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:72.02pt; text-indent:0pt; display:inline-block"></span><span>(iv)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>did not, at any time after making that payment to the former Board but before his or her relevant cessation day, cease to be an employee of that kind;</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:59.55pt; text-indent:0pt; display:inline-block"></span><span style="width:11.35pt; text-indent:0pt; display:inline-block"></span><span>the period during which he or she was a member of the superannuation scheme (within the meaning of Part XA of that Act) applicable in relation to that employment;</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:46.72pt; text-indent:0pt; display:inline-block"></span><span>(n)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>if the person:</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:77.52pt; text-indent:0pt; display:inline-block"></span><span>(i)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>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; and</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:74.46pt; text-indent:0pt; display:inline-block"></span><span>(ii)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>was, at any time before he or she became an employee referred to in subparagraph (i), employed in employment within or outside Australia on 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 or her in accordance with paragraph 119H (1) (a) of that Act; and</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:71.41pt; text-indent:0pt; display:inline-block"></span><span>(iii)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>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</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:72.02pt; text-indent:0pt; display:inline-block"></span><span>(iv)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>did not, at any time after making that payment to the former Board but before his or her relevant cessation day, cease to be an employee of that kind; and</span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span></span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span></span></p><p class="P2" style="margin-bottom:3pt; text-align:left; page-break-inside:avoid; page-break-after:avoid; line-height:normal; font-size:11pt"><span style="width:75.07pt; text-indent:0pt; display:inline-block"></span><span>(v)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>became, under 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;</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:59.55pt; text-indent:0pt; display:inline-block"></span><span style="width:11.35pt; text-indent:0pt; display:inline-block"></span><span>the period during which he or she was a member of the superannuation scheme (within the meaning of Part XA of that Act) applicable in relation to that employment;</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:46.72pt; text-indent:0pt; display:inline-block"></span><span>(o)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>if 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 or her 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</span><span> </span><span>— the period during which he or she was a member of the superannuation scheme applicable in relation to the earlier employment;</span></p><p class="P1" style="text-align:left"><span style="width:46.72pt; text-indent:0pt; font-size:11pt; display:inline-block"></span><span style="font-size:11pt">(p)</span><span style="width:11.35pt; text-indent:0pt; font-size:11pt; display:inline-block"> </span><span style="font-size:11pt">if the person is a person to whom section 18 of the </span><span style="font-size:11pt; font-style:italic">Mint Employees Act 1964</span><span style="font-size:11pt"> applied</span><span style="font-size:11pt"> </span><span style="font-size:11pt">— his or her period of service as a Royal Mint Employee that is a period of previous employment.</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:58.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span></span></p></td><td style="width:279.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="R2" style="margin-top:6pt; margin-bottom:6pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:23.21pt; text-indent:0pt; display:inline-block"></span><span>‘(2)</span><span style="width:8.5pt; text-indent:0pt; display:inline-block"> </span><span>If a person who has ceased to be an eligible employee was an employee for the purposes of the superseded Act on more than 1 occasion, a period referred to in paragraph (1) (c), (d), (e), (f), (g), (h), (j), (k) or (l) is not a prescribed period of service in relation to him or her unless the period was continuous with the period during which the person was an employee for the purposes of the superseded Act and relates to deferred benefits that are applicable or payable to the person under that Act.</span></p><p class="R2" style="margin-top:6pt; margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:23.21pt; text-indent:0pt; display:inline-block"></span><span>‘(3)</span><span style="width:8.5pt; text-indent:0pt; display:inline-block"> </span><span>If a person referred to in paragraph (1) (f), (g), (h) or (j):</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:47.34pt; text-indent:0pt; display:inline-block"></span><span>(a)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>immediately before the commencement of his or her previous employment, ceased to be an employee for the purposes of the superseded Act; and</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:46.72pt; text-indent:0pt; display:inline-block"></span><span>(b)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>on becoming a contributor to the fund or account to which he or she was contributing under the terms and conditions of his or her 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 or her under section 51 or 85 of the superseded Act, being a refund of contributions payable upon his or her so ceasing to be an employee for the purposes of that Act;</span></p><p class="Rc" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span>then, for the purposes of this section:</span></p><p class="P1" style="margin-bottom:3pt; text-align:left; line-height:normal; font-size:11pt"><span style="width:47.34pt; text-indent:0pt; display:inline-block"></span><span>(c)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>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 or her previous employment is taken to be part of his or her previous employment; and</span></p><p class="P1" style="text-align:left; line-height:normal; font-size:11pt"><span style="width:46.72pt; text-indent:0pt; display:inline-block"></span><span>(d)</span><span style="width:11.35pt; text-indent:0pt; display:inline-block"> </span><span>the period in respect of which he or she was, during the period of his or her earlier employment, a contributor to the existing Fund or to the Provident Account is taken into account as if it were a period during which he or she was a contributor to the State Fund.’.</span></p></td><td style="vertical-align:top"></td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:69.2pt"></td><td style="width:290.2pt"></td><td style="width:0.4pt"></td><td style="width:5.3pt"></td></tr></tbody></table>