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Superannuation (Salary) Regulations (Amendment)

Authoritative Version
  • - F1996B02220
  • No longer in force
SR 1995 No. 275 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-Oct-1995
Tabled Senate23-Oct-1995
Gazetted 26 Sep 1995
Date of repeal 19 Mar 2014
Repealed by Finance (Spent and Redundant Instruments) Repeal Regulation 2014


Statutory Rules 1995   No. 2751


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 19 September 1995.


                                                                                    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 1 (Citation)

2.1   Omit “Superannuation (Salary) Regulations”, substitute “Superannuation (CSS) Salary Regulations”.

3.   New Division heading (Part 2E, Division 1)

3.1   Before regulation 8P, insert:

Division 1—Total employment cost packages”.

4.  Regulation 8P (Interpretation)

4.1   Subregulation 8P (1):

Omit “In this Part:”, substitute “In this Division:”.

5.   New Division 2 of Part 2E

5.1   After regulation 8QA, insert in Part 2E:

Division 2—Other flexible remuneration packages

Certain payments not to be treated as salary

       “8QB.   An amount that is payable in accordance with the terms and conditions of appointment or employment of an eligible employee is not to be treated as salary for the purposes of the Act if:

             (a)   those terms and conditions are not contained in an agreement that is a relevant agreement within the meaning of Division 1; and

             (b)   that amount is paid, at the election of the eligible employee, instead of a non-monetary benefit to which the eligible employee is otherwise entitled under those terms and conditions; and

             (c)   that amount is not payable as, or in place of, an allowance of a kind that, under regulation 5, is to be treated as salary for the purposes of the Act.”.


1.   Notified in the Commonwealth of Australia Gazette on 26 September 1995.

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 and 427; 1993 Nos. 4 and 102; 1994 Nos. 18, 249 and 273; 1995 No. 32.