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Superannuation Act 1976
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C2017C00345 (C58)
12 October 2017
-
08 December 2017
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Volume 1
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Part I—Preliminary
1 Short title
2 Commencement
3 Interpretation
3AA Operation despite repeal of Commonwealth Legal Aid Act 1977
3A Variation of contribution days for certain employees
3C Designated employers
3F Application of the Criminal Code
4 Application of Act
4AA Declarations, determinations, approvals etc. by Minister, CSC or Commissioner
4A Definition of approved authority—declarations
4B Meaning of re employed former contributor with preserved rights
5 Annual rate of salary
6 References to anniversary of birth etc.
6A Persons engaged in more than one employment
7 Retirement on ground of invalidity
7A Accumulated basic and supplementary contributions and Fund accumulated employer contributions—additional amounts
8 Contributory service—additional periods
8A Marital or couple relationship
8B Spouse who survives a deceased person
10 Members of Defence Force
11 Temporary employees likely to be continued in employment
13 Temporary employees employed under contract
13A Sections 11 and 13 not applicable to certain persons employed on or after 1 July 1990
14 Statutory office holders
15 Invalidity pensioners returning to employment except as permanent employees
15A Persons excluded from definition of eligible employee
16 Medical examination, and issue of benefit classification certificate, on becoming eligible employee
16AA Benefit event happening before section 16 procedures completed
16AB Condition coming into existence after person became eligible employee
16AC Issue of benefit classification certificate where duty of disclosure breached
16AD Service of certificates and of related notices
16A Eligible employees deprived of salary
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Part IIA—CSC
27C Functions of CSC
27CA CSC to keep records with respect to contributions etc.
27D Powers
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Part III—CSS Fund
40 Establishment of Fund
41 Fund to be managed by CSC
42 Investment of funds
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Part IV—Contributions
45A Payment of contributions to be subject to SIS Act
45 Basic contributions
46 Amount of basic contribution
47 Decreases in salary
48 Supplementary contributions
50A Deductions of contributions by designated employer
51 Leave of absence without pay
51AA Leave of absence without pay where basic contributions are of 0%
51A Maternity and parental leave
52 Payment of contributions where eligible employee on leave of absence without pay or at less than full pay
53 Payment of contributions
54 Deferment of contributions of contributors under Defence Force Retirement and Death Benefits Act
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Part IVA—Retirement on ground of invalidity
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Division 1—Preliminary
54A Interpretation
54B Meaning of totally and permanently incapacitated
Division 2—Certification by CSC
54C Eligible employee not to be retired on ground of invalidity without certificate from CSC
Division 3—Assessment process
54D Interpretation
54E Request for approval of retirement
54F Assessment panel
54G CSC to seek recommendations
54H CSC to decide whether to approve retirement
54J Eligible employee etc. to be informed of decision of CSC
54JA Other provisions relating to invalidity assessment
Division 4—Pre assessment payments and rehabilitation
54K Determination of requests, payments and rehabilitation programs to be in accordance with the Rules for the administration of the Public Sector Superannuation Scheme
54L Making of payments
Division 6—Administrative costs
54ZA Costs to be paid from Consolidated Revenue Fund
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Part V—Eligible employees’ benefits
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Division 1A—Application of SIS Act
55A Accrual of benefits to be subject to SIS Act
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Division 1—Age retirement benefit
55 Entitlement to age retirement benefit
56 Rate of standard age retirement pension
57 Rate of additional age retirement pension and amount of lump sum benefit
57AA Election to receive age retirement benefit at reduced rate
57A Age retirement pension on election under section 76A
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Division 2—Early retirement benefit
57B Definition
58 Early retirement—voluntary or involuntary retirement
58A Special provision regarding certain holders of statutory offices
58B Special provision regarding certain fixed term employees
59 Entitlement to early retirement benefit
60 Rate of standard early retirement pension
61 Rate of additional early retirement pension and amount of lump sum benefit
61A Early retirement pension on election under section 76A
61AB Election to receive early retirement benefit at reduced rate
62 Election for lump sum benefit in case of involuntary retirement
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Division 2A—Preservation of benefit payable under subsection 62(2)
62A Interpretation
62B Preservation of portion of benefit
62C Application of formulae
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Division 3—Commutation of additional age or early retirement pensions
63 Pensions to which Division applies
64 Election to commute
65 Lump sum benefit payable on commutation
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Division 4—Invalidity benefit
66 Entitlement to invalidity pension
67 Invalidity benefit where pension not reduced on medical grounds and election not made under section 68 or 69
68 Election where benefit not reduced on medical grounds
69 Election where benefit not reduced on medical grounds and period of prospective service less than 8 years
70 Invalidity benefit where benefit reduced on medical grounds, period of contributory service not less than 8 years and election not made under section 71 or 72
71 Election where benefit reduced on medical grounds, period of contributory service not less than 8 years
72 Election where benefit reduced on medical grounds and period of contributory service less than 15, but not less than 8, years
73 Invalidity benefit where benefit reduced on medical grounds and period of contributory service less than 8 years
73A Reduction of invalidity pensions because of earnings
73B Reduction of invalidity pensions because of pre assessment payments
74 Power of the CSC to require invalidity pensioner to be medically examined etc.
74A Cancellation of invalidity pension where pension suspended for 12 months etc.
75 Invalidity pensioner restored to health to be found employment
76 Cancellation of invalidity pension where invalidity pensioner again becomes eligible employee etc.
76A Renunciation of invalidity pension in favour of age pension
77 Partial invalidity pension payable in certain circumstances where invalidity pensioner again becomes eligible employee
78 Partial invalidity pension where eligible employee’s salary decreases for health reasons
78A Partial invalidity pension not payable in certain circumstances
79 Benefit not payable under Division in certain circumstances
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Division 4A—Early release of benefits
79A Definitions
79B Early release of benefits
79C Requirements relating to early release of benefits
79D Calculation of benefits after payment of early release lump sums
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Division 5—Miscellaneous
80 Payment of accumulated contributions where no other benefit payable under Part
80A Surcharge deduction amount
80B Election not to have pension adjusted to take surcharge deduction amount into account
80C Election to have additional retirement pension adjusted to take surcharge deduction amount into account
80D Calculation of certain pension rates
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Part VI—Benefits payable to spouses and children
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Division 1—Spouse’s benefit on death of eligible employee before attaining maximum retiring age
81 Entitlement to spouse’s benefit under Division
82 Spouse’s benefit where benefit not reduced on medical grounds and election not made under section 83 or 84
83 Election where pension not reduced on medical grounds
84 Election where benefit not reduced on medical grounds and period of prospective service less than 8 years
85 Spouse’s benefit where benefit reduced on medical grounds, period of contributory service not less than 8 years and election not made under section 86 or 87
86 Election where benefit reduced on medical grounds and period of contributory service not less than 8 years
87 Election where pension reduced on medical grounds and period of contributory service less than 15, but not less than 8, years
88 Spouse’s benefit where pension reduced on medical grounds and period of contributory service is less than 8 years
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Division 2—Spouse’s benefit on death of eligible employee after attaining maximum retiring age
89 Entitlement to spouse’s benefit under Division
90 Rate of spouse’s standard pension
91 Rate of spouse’s additional pension and amount of lump sum benefit
92 Election to commute spouse’s additional pension entitlement
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Division 3—Spouse’s benefit on death of pensioner
93 Entitlement to spouse’s benefit on death of pensioner
94 Rate of spouse’s standard pension on death of age or early retirement pensioner
95 Rate of spouse’s additional pension on death of age or early retirement pensioner
95A Lump sum instead of spouse’s standard pension etc.
96 Rate of spouse’s pension on death of invalidity pensioner
96AA Lump sum instead of spouse’s pension
96A Set off against pension in certain circumstances
96AB Rate applicable for purposes of certain provisions
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Division 3A—Spouse’s benefit attributable to partially dependent children
96B Extra spouse’s pension—general
96BA Extra spouse’s pension—special case
96BB Lump sum instead of extra spouse’s pension
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Division 4—Orphan benefit
96C Interpretation
97 Orphan benefit—death of eligible employee after attaining maximum retiring age
98 Orphan benefit—death of eligible employee before attaining maximum retiring age where benefit not reduced on medical grounds and direction not given under section 99
99 Orphan benefit—death of eligible employee before attaining maximum retiring age where benefit not reduced on medical grounds, period of prospective service less than 8 years and direction given under this section
100 Orphan benefit—death of eligible employee before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service not less than 8 years
101 Orphan benefit—death of eligible employee before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service less than 8 years
102 Orphan benefit—death of spouse of deceased eligible employee who died after attaining maximum retiring age
103 Orphan benefit—death of spouse of deceased eligible employee who died before attaining maximum retiring age and where benefit not reduced on medical grounds
104 Orphan benefit—death of spouse of deceased eligible employee who died before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service not less than 8 years
105 Orphan benefit—death of age or early retirement pensioner
106 Orphan benefit—death of invalidity pensioner
107 Orphan benefit—death of spouse of deceased age retirement or early retirement pensioner
108 Orphan benefit—death of spouse of deceased invalidity pensioner
108A Orphan benefit reduced if deceased pensioner had marital or couple relationship of less than 3 years etc.
109 Percentages applicable for purpose of certain provisions
109A Orphan pension—when there are partially dependent children
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Division 5—Miscellaneous
109AB Eligible employee or retirement pensioner survived by one spouse and child not in the custody, care and control of the spouse
110 Eligible employee or retirement pensioner survived by more than one spouse
110AB Spouse’s pension to be increased in certain circumstances
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Part VIA—Productivity superannuation
110A Interpretation
110B Rate of salary
110C Productivity contributions
110D Variation of Table
110E Exclusion of certain employees
110EA Effect of retrospective declaration under section 110E
110F Inclusion of certain employees
110G Legislative instruments disallowable
110H Payments of productivity contributions to CSC
110J Source of productivity contributions
110K Repayment of interim benefits
110L Payments of certain benefits to Fund by new productivity employees
110M Payments of certain benefits to Fund by productivity employees
110MA Payments of productivity related benefits to Fund by certain eligible employees
110N CSC to pay Fund
110P Productivity benefit
110Q Accumulated employer contributions
110R Payment of productivity benefit
110S Productivity benefits payable to spouses etc.
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Volume 2
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Part VIAA—Superannuation guarantee top up benefit
110SA Purpose of Part
110SB Interpretation
110SC Interpretation—SG minimum contribution
110SD CSC may determine rate of fund contribution tax
110SE Superannuation guarantee top up benefit
110SF Application of formulae
110SG Payment of top up benefit
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Part VIAB—Payment into fund of amounts held in other superannuation funds
110SK Request for transfer of amounts to CSC
110SL CSC to pay amounts into Fund
110SM Person’s entitlement to benefit
110SN Amount of benefit
110SO Application of benefit
110SP Payment of benefit to spouse etc.
110SQ Payment of benefit to personal representatives etc.
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Part VIB—Postponement of benefits of retirement pensioners
110T Circumstances in which benefits may be postponed
110TA Effect of election
110TB Date on which postponed benefits become payable
110TBA Election to receive age retirement benefit etc. at reduced rate
110TC Rates of pension after postponement of payment
110TD Application of Parts VI, VIA and VIAB and Subdivision B of Division 2 of Part IX in relation to postponed benefits
110TE Election by spouse to commute
110TF Payment of lump sum benefit to orphan
110TG Effect of election on benefits already paid
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Part VID—Benefits on ceasing to be an eligible employee because of sale of organisation or outsourcing of function
110TV Entitlement to benefits
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Part VII—General provisions applicable to benefits
111A Relationship between this Act and SIS Act
111 Payment of accumulated contributions where no other benefit payable etc.
112 Payments to the Commonwealth and payments out of the Consolidated Revenue Fund
113 Instalments of pension
114 Payment of part of spouse’s pension etc. attributable to children
115 Payment of orphan benefit
116 Payment of benefit otherwise than to person entitled
117 Pension to or in respect of certain contributors under Defence Force Retirement and Death Benefits Act or MSB Act
118 Assignment of benefits
119 Attachment of benefits
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Part VIII—Candidates at Parliamentary elections
120 Persons to whom Part applies
121 Death of person to whom Part applies before declaration of result of election etc.
122 Physical or mental incapacity of person to whom Part applies before declaration of result of election etc.
123 Re employment of person to whom Part applies
124 Effect of section 121, 122 or 123 in relation to a person to whom Part applies
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Part IX—Preservation of rights of certain eligible employees
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Division 1—Preliminary
125 Interpretation
126 Modification of Act in relation to eligible employees who were previously members of a superannuation scheme
126A Modification of Act in relation to former eligible employees who become members of a superannuation scheme
Division 2—Eligible employees with preserved rights from previous employment
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Subdivision A—Transfer values
127 Transfer value payable in relation to certain employment
128 Payment of transfer values to CSC
128AA Payment to CSC under section 6A of the Superannuation Act 1990
129 Certain lump sums not included in transfer value may be treated as supplementary contributions
130 Exemption of certain eligible employees from medical examination
Subdivision B—Transferred amounts
130A Transferred amounts
130B Transferred amount may be paid to CSC
130C Person’s entitlement to benefit
130D Amount of benefit
130E Payment of benefit to spouse etc.
130F Payment of benefit to personal representatives etc.
Division 3—Preservation of rights of persons ceasing to be eligible employees
131 Interpretation
133 Public employment
134 Eligible superannuation schemes
135 Transfer value
136 Deferred benefits
137 Election that Division apply
137A Election to receive deferred benefits at reduced rate
138 Circumstances in which person entitled to deferred benefits
139 Circumstances in which person entitled to transfer value
139A Election for transfer value by people in relation to whom deferred benefits apply
139AA Deferral of benefit
140 Person who is entitled to rights under Division not entitled to rights under other provisions of Act
141 Certain former eligible employees not entitled to benefits under Division
142 Eligible employee who resigned to contest an election
143 Invalidity pensioner restored to health
144 Person entitled to deferred benefits again becoming an eligible employee etc.
Division 4—Miscellaneous
145 Special provisions affecting certain former contributors under certain superannuation schemes
146 Application of section 112 to payment of transfer value
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Part IXA—Commutation of pension: payment of surcharge liability
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Division 1—Introduction
146A Simplified outline
146B Definitions
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Division 2—Commutation of former eligible employee’s pension
146C Commutation of former eligible employee’s pension—payment of surcharge liability
146D Conversion factor in relation to surcharge commutation amount
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Division 3—Commutation of spouse’s pension
146E Commutation of spouse’s pension—payment of surcharge liability
146F Method for reduction of spouse’s pension in relation to surcharge commutation amount
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Division 4—Commutation of orphan pension
146G Commutation of orphan pension—payment of surcharge liability
146H Method for reducing orphan pension in relation to surcharge commutation amount
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Part IXB—Family law superannuation splitting
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Division 1—Preliminary
146MA Definitions
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Division 2—Benefits for non member spouse
146MB Associate pension or deferred benefits for non member spouse
146MC Associate deferred benefits
146MD Commutation of small associate pension
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Division 3—Reduction of benefits for member spouse
146ME Operative time during growth phase—reduction of benefits
146MF Operative time during growth phase—reduction where original interest is entitlement to associate deferred benefits
146MG Operative time during payment phase—reduction of pension
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Division 4—Miscellaneous
146MH Ministerial Orders
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Part IXC—Sustaining the superannuation contribution concession: release of benefits to meet deferred tax liability
146RA Definitions
146RB Release of benefits under a release authority
146RC Election specifying which benefit is to be reduced
146RD Limit on amount that may be released
146RE Calculation of benefits after payment of release authority lump sum
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Part X—Pension increases on and after 1 January 2002
147 Interpretation
148 Increases in pensions
149 Increase payable in respect of part only of certain pensions
150 Adjustment of increase in case of certain pensions
151 Application of Part to pensions payable to or in respect of certain overseas employees
152 Death or invalidity retirement of eligible employee before 21st anniversary of birth
153 Date of effect of increases
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Part XA—Review of decisions made by the CSC
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Division 1—Preliminary
153AA Interpretation
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Division 2—Reconsideration Advisory Committees
153AB Establishment
153AC Membership of Committee
153AD Functions of Committee
153AE Proceedings of Committee
153AF Indemnification of members of Reconsideration Advisory Committees
153AG Remuneration and allowances
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Division 3—Reconsideration of decision made by delegate
153AH Application to CSC
153AJ Decision to be referred to panel in certain circumstances
153AK Decision to be referred to Committee
153AL Determination by CSC
153ALA Reconsideration of certain decisions by a delegate relating to invalidity
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Division 4—Reconsideration of decision made by CSC
153AM Application to CSC
153AN Payment of fees
153AP Decision to be reconsidered only on basis of new evidence
153AQ Decision to be referred to panel in certain circumstances
153AR Decision to be referred to Committee
153AS Determination by CSC
153AT Reconsideration of certain decisions by the CSC relating to invalidity
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Part XI—Miscellaneous
154AA CSC may rely on information supplied by employers or former employers
154A Determinations with respect to interest and notional interest
154AB Determination with respect to surcharge deduction amount
154B Calculation of increase in annual rate of salary by reference to estimated increase in full time adult average weekly ordinary time earnings
155 Modification of Act in relation to part time employees
155A Modification of Act in relation to person who is or was an eligible employee to whom age or early retirement pension is or was payable
155B Modification of Act in relation to persons who cease to be eligible employees in certain circumstances
155C Regulations relating to the operation of the SIS Act and certain other laws
155D Death may be presumed in certain cases
156 Recovery of unpaid contributions etc.
156A Refund of money paid by mistake etc.
156B Recoverable payments
156C Recoverable death payments
156D Reports about recoverable payments and recoverable death payments
157 General provisions applicable to elections under Act
158 Interim payment of benefits
158A Payment of unclaimed money to eligible roll over fund
159 Payment by approved authorities etc. to the Commonwealth in respect of eligible employees
160 Cost of administration of, and of medical examinations under, Act etc.
160A CSC liable to pay surcharge under the Superannuation Contributions Tax (Assessment and Collection) Act 1997
163 Minister may request the supply of information
163A Power to require persons to give information and produce documents
163AB CSC may require employers to distribute information etc. to eligible employees
164 Directions etc. to be in writing
165 Delegation
166 Eligible employees paid in foreign currency
167 Making false statements to CSC
167AA Proceedings against corporations
167AB Exercise of certain powers by Minister
168 Regulations
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Part XII—Transitional provisions
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Division 1—Preliminary
169 Interpretation
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Division 2—Existing superannuation fund
170 Interpretation
171 Transfer of certain assets and liabilities
172 Instruments
173 Certificates
174 Pending proceedings
175 Allocation of existing Fund between pensioners and contributors
176 Allocation among eligible pensioners
177 Allocation among existing contributors
178 Payment from new Fund to the Commonwealth
179 Determinations etc. to be in writing
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Division 3—Invalidity pensioners
180 Existing invalidity pensioners
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Division 4—Existing contributors
181 Interpretation
182 First day of service
183 Modification of Act in relation to existing contributors
184 Medical examinations and benefit classification certificates
185 Existing contributors contributing in excess of 5% of salary
186 Existing contributors under 40 years of age contributing less than 5% of salary
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Division 5—Miscellaneous
187 Persons who exchanged pension rights for equivalent rights under superseded Act
188 Persons who exchanged rights to refunds or gratuities under other law for equivalent rights under superseded Act
189 Dealings by former CSC with policies to which section 74 of superseded Act applies
190 Unpaid contributions under superseded Act
191 Assignment of life policies under superseded Act
192 Persons with whom arrangements made under section 7 of the superseded Act
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Part XIII—Transfers to approved superannuation schemes
237 Interpretation
238 Loss of entitlement to benefits—eligible employee transferring to an approved superannuation scheme
239 Approval of superannuation schemes
240 Transfer of assets etc. to approved superannuation schemes
241 Payments from Consolidated Revenue Fund
242 Exemption from tax etc.
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Part XIIIA—Transfers to authorised superannuation schemes
242A Holders of statutory offices
242B Authorisation of superannuation schemes
242C Deferred benefits—eligible employee transferring to an authorised superannuation scheme
242D Deferred benefits under this Part
242E Circumstances in which deferred benefits become payable
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Part XIV—Transfers to Public Sector Superannuation Scheme
243 Interpretation
244 Election to join Public Sector Superannuation Scheme
245 Effect of election
246 Loss of entitlement to benefits
247 Revocation of election in certain cases
248 Transfer of assets and liabilities to PSS Fund
249 Advances in respect of assets to be transferred
250 Exemption from tax etc.
Schedule 1—Standard age retirement pension on or after attaining 65 years
Schedule 2—Standard age retirement pension on or after attaining 60 years and before 65 years
Schedule 3—Invalidity pension
Schedule 4—Invalidity pension
Schedule 5—Invalidity pension
Schedule 6—Invalidity pension
Schedule 7—Invalidity pension
Schedule 8—Invalidity pension
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Schedule 11—Deferred benefits
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnote 5—Miscellaneous
