1SUPERANNUATION REGULATIONS 1986

NORTHERN TERRITORY OF AUSTRALIA SUPERANNUATION REGULATIONS 1986 As in force at 7 April 2023 Table of provisions 1 Citation ............................................................................................ 1 2 Commencement .............................................................................. 1 4 Public authorities ............................................................................. 1 5 Approved allowances ...................................................................... 1 7 Release of amounts to pay tax debts .............................................. 3 8 Time limits for applications for review of decisions .......................... 3 Schedule Public authorities ENDNOTES

NORTHERN TERRITORY OF AUSTRALIA

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As in force at 7 April 2023

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SUPERANNUATION REGULATIONS 1986 Regulations under the Superannuation Act 1986 1 Citation These Regulations may be cited as the Superannuation Regulations 1986. 2 Commencement These Regulations shall come into operation on the commencement of the Superannuation Act 1986. 4 Public authorities For paragraph (b) of the definition public authority in section 3(1) of the Act, the authorities and bodies listed in the Schedule are classified as public authorities. 5 Approved allowances (1) For the purpose of the definition of approved allowance in rule 1 of the Rules, the following are to be regarded as part of a member's contribution salary at the member's entry date or annual review date: (a) an allowance which is automatically included in contribution salary if payable to a member at that date which is: (i) paid in recognition of a particular skill, qualification or level of proficiency; or (ii) payable as compensation for a loss of salary or wages incurred by the member while the member is undergoing a course of training for the purpose of promotion to another office; or (iii) a Northern Territory allowance (at the rate received); or (iv) payable in respect of housing or quarters while the member holds a particular office or performs particular duties or work;

Superannuation Regulations 1986 2 (b) subject to subregulation (2), an allowance which is conditionally included in the member's contribution salary if payable at that date, which is: (i) payable for the member being in charge of staff, equipment or premises, or for particular administrative responsibilities, or by reason that the member is required to perform a special function as part of the member's duties or work; or (ii) payable as compensation for the physical hardship or discomfort associated with the duties or work the member is required to perform; or (iii) payable by reason that the member is liable to be called upon at any time during which the member is off duty; or (iv) payable in lieu of payments for overtime or other extra duty work; or (v) payable for shift work, being an allowance equal to so much of the member's salary or wages as is payable under the terms and conditions of the member's employment, solely by reason of the member performing work or duties during specified hours that are, under those terms and conditions of employment, normal hours of duty for the eligible employee; or (vi) payable by reason that the member temporarily performs the whole or part of the duties of an office of higher classification than the classification of the office occupied by the member; or (vii) an industry allowance payable to the member. (2) For the purposes of subregulation (1)(b), and of the definition of approved allowance in rule 1 of the Rules, an allowance shall not be regarded as having been or likely to be received in regular payments unless it is paid or is payable for not fewer than 75% of the pay periods in the 12 months immediately before or after the entry date or the relevant annual review date, as the case may be. (3) For the purposes of subregulation (1)(b), and of the definition approved allowance in rule 1 of the Rules, where the amount of the allowance paid or payable to a member: (a) does not vary from pay period to pay period (except because of general increases in salary or arbitration decisions) – the member's contribution salary, as determined at the member's entry date or annual review date, is taken to include the