Federal Register of Legislation - Australian Government

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Superannuation (Salary) Regulations (Amendment)

Authoritative Version
  • - F1996B02218
  • No longer in force
SR 1994 No. 273 Regulations as made
These Regulations amend the Superannuation (Salary) Regulations.
Administered by: Finance
General Comments: This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003
Exempt from sunsetting by the Legislative Instruments Regulations 2004 Sch 3 item 40
Registered 01 Jan 2005
Tabling HistoryDate
Tabled HR23-Aug-1994
Tabled Senate23-Aug-1994
Gazetted 26 Jul 1994
Date of repeal 19 Mar 2014
Repealed by Finance (Spent and Redundant Instruments) Repeal Regulation 2014

Statutory Rules 1994   No. 2731


Superannuation (Salary) Regulations2 (Amendment)

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Superannuation Act 1976.

Dated 26 July 1994.


                                                                                    BILL HAYDEN


         By His Excellency’s Command,




Minister for Finance


1.   Amendment

1.1   The Superannuation (Salary) Regulations are amended as set out in these Regulations.

[NOTE: These Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48.]

2.   Regulation 8P (Interpretation)

2.1   Paragraph 8P (b):

Omit “form;”, substitute “form (which may be in the form of a top-up arrangement);”.

2.2   Regulation 8P:

Add the following definition:

“ ‘top-up arrangement’ has the meaning given by subregulation (2).”.

2.3   Regulation 8P:

Add at the end:

           “(2)   Subject to subregulations (3) and (4), a ‘top-up arrangement’ is an arrangement between the person (‘the payee’) to whom, under the arrangement, remuneration is paid and the person (‘the payer’) who pays the remuneration, by which the payer makes contributions in respect of the payee to a superannuation scheme.

           “(3)   An arrangement is not a top-up arrangement unless:

             (a)   the contributions mentioned in subregulation (2):

                          (i)   constitute part of the payee’s overall remuneration; and

                         (ii)   are not paid as an addition to remuneration otherwise payable; and

             (b)   the payer makes payments under the Act:

                          (i)   in respect of the payee; and

                         (ii)   in relation to the employment or office to which the arrangement relates.

           “(4)   The reference in subregulation (2) to a superannuation scheme is taken:

             (a)   to include a reference to a scheme applying only in respect of the payee; and

             (b)   not to include a reference to the scheme constituted by the Act.”.


1.   Notified in the Commonwealth of Australia Gazette on 26 July 1994.

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; 1988 Nos. 171, 231, 250 and 350; 1989 No. 77; 1990 No. 128; 1991 Nos. 167, 312 and 466; 1992 Nos. 169, 219, 266, 290, 397, 427; 1994 Nos. 18 and 249.