Statutory Rules 1988 No. 171¹

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Superannuation (Salary) Regulations²

(Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Superannuation Act 1976.

Dated 30 June 1988.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

Peter Walsh

Minister of State for Finance

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Certain allowances to be treated as salary

1. Regulation 5 of the Superannuation (Salary) Regulations is amended by inserting in paragraph (1) “, other than an allowance referred to in Part IIc,” after “prescribed kind”.

2. After Part 11b of the Superannuation (Salary) Regulations the following Part is inserted:

“PART IIc—EMPLOYEES IN RECEIPT OF CERTAIN PAYMENTS

Interpretation

“8i. In this Part:

‘location allowance’ means an allowance payable as part of salary or wages to an eligible employee because of special disadvantages or hardships associated with working or performing duties in a particular geographical locality;

(S.R. 174/88)—Cat. No.                                                                                                                                 14/16.6.1988

‘overtime payment’ means an amount by way of salary or wages, not being a shift allowance within the meaning of Part IIa or an allowance referred to in paragraph 4 (e), that is payable to an eligible employee as compensation for performance of work or duties during hours additional to the hours specified under his or her terms and conditions of employment as the eligible employee’s normal hours of duty.

Part of salary or wages not to be treated as salary for purposes of Act—location allowance or overtime payment

“8j. Any part of the salary or wages of an eligible employee that consists of a location allowance or an overtime payment is not to be treated as salary for the purposes of the Act.

Final annual rate of salary in case of location allowance or overtime payment

“8k. Where:

(a) a person ceases to be an eligible employee;

(b) the person’s final annual rate of salary is to be ascertained by reference to the annual rate of salary of the person on a day before the commencement of this regulation; and

(c) the salary or wages payable to the person on that day included an amount in respect of a location allowance or an overtime payment (or both);

then, for the purposes of the definition of ‘final annual rate of salary’ in subsection 3 (1) of the Act, the annual rate of salary of the person on that day shall be an amount equal to the amount per annum that would, for the purposes of the Act, have been the annual rate of salary of the person on that day if the salary or wages payable to the person on that day had not included the amount in respect of that allowance or payment (or both).”.

NOTES

1. Notified in the Commonwealth of Australia Gazette on 8 July 1988.

2. Statutory Rules 1978 No. 282 as amended by 1981 No. 5; 1985 Nos. 204 and 326; 1986 Nos. 43 and 49; 1987 No. 70.

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