Federal Register of Legislation - Australian Government

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SR 1995 No. 97 Regulations as made
These Regulations amend the Superannuation (Continuing Contributions for Benefits) 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 HR30-May-1995
Tabled Senate30-May-1995
Gazetted 18 May 1995
Date of repeal 19 Mar 2014
Repealed by Finance (Spent and Redundant Instruments) Repeal Regulation 2014

Superannuation (Continuing Contributions for Benefits) Regulations (Amendment) 1995 No. 97



Issued by the Authority of the Minister for Finance

Superannuation Act 1976

Superannuation (Continuing Contributions for Benefits) Regulations (Amendment)

The Superannuation Act 1976 (the Act) makes provision for and in relation to an occupational superannuation scheme (known as the CSS) for certain Commonwealth employees and other persons. Persons eligible to contribute to the CSS are referred to in the Act as eligible employees.

Section 168 of the Act provides that the Governor-General may make regulations for the purposes of the Act.

The term "eligible employee" is defined in subsection 3(1) of the Act. In accordance with paragraph (ea) of the definition, the term includes a person to whom section 14A applies. Subsection 14A(1) lists the categories of persons to whom the section applies including persons specified in regulations made under the section. Regulations under section 14A may also modify the Act in respect of persons to whom the section applies.

Regulations for the purposes of section 14A are contained in the Superannuation (Continuing Contributions for Benefits) Regulations (the Principal Regulations).

The Australian Broadcasting Corporation (ABC) is an approved authority for the purposes of the Act. As a consequence, employees of the ABC have been, in general, permitted to remain or become eligible employees. A number of employees of the ABC (who are eligible employees) are to be transferred to Australian Information Media Pty Limited (AIM) on 19 May 1995.

AIM is a recently formed subsidiary of Ambridge Australia Pty Limited, which is a 100% owned subsidiary of the ABC. Ambridge Australia Pty Limited currently owns 100% of AIM, but will eventually reduce this to 51%. It is expected that at that time the remaining 49% will be owned by private sector investors.

Other eligible employees employed by other Commonwealth agencies may also become employees of AIM in the future. The Regulations amend the Principal Regulations to enable those persons who were employees of the ABC or other Government agencies and eligible employees immediately before becoming employed by AIM to continue membership of the CSS.

The details of the Regulations are explained in the Attachment.

The Regulations commenced on gazettal. They ensure that the employees maintain continuity of CSS membership and protect their superannuation entitlements from being adversely affected by the transfer.

The Regulations give effect to these modifications.



The details of the proposed Regulations are as follow:

Regulation 1

This provides that the Superannuation (Continuing Contributions for Benefits) Regulations (the Principal Regulations) are amended as set out in the proposed Regulations.

Regulation 2

This makes a technical amendment in relation to a punctuation error of a previous amendment.

Regulation 3

Regulation 3A of the Principal Regulations lists certain classes of persons to which section 14A of the Superannuation Act 1976 (the Act) applies. Such persons are eligible employees by virtue of paragraph (ea) of the definition of "eligible employee" in subsection 3(1) of the Act.

Regulation 3 of the amending Regulations inserts a new paragraph 3A(1)(m) which provides for a new class of persons to which section 14A of the Act applies. The new class includes an employee of AIM (other than a casual or temporary part-time AIM employee) who immediately before becoming or last becoming an employee of AIM was an eligible employee. Persons to whom the mobility provisions of the Public Service Act 1922 applies (who are members by virtue of paragraph 14A(1)(a) of the Act) are not included in the new class.

Regulation 4

Regulation 4 of the Principal Regulations sets a time when section 14A ceases to apply.

Subregulation 4(1A) of the Principal Regulations ensures that the provisions referred to in that subregulation only apply in respect of certain persons whose remuneration arrangements allow them to take part of their remuneration in a non-monetary form.

Subregulation 4.1

This modifies subregulation 4(1A) by including new subparagraph 11(c)(iii) in the references to which the regulation applies.

Subregulation 4.2

This amends regulation 4 of the Principal Regulations by inserting a new subregulation 4(11) which defines the time when section 14A ceases to apply to a person included in the new class referred to in paragraph 3A(1)(m). The time fixed is at the end of the first occurring of the following days:

(a)       the day on which the person:

(i)       ceases to be an employee of AIM; or

(ii)       becomes a casual or temporary part-time employee of AIM; or

(iii)       becomes a member of a superannuation scheme applying to that person's employment by AIM (other than the scheme provided for under the Act or a scheme to which contributions are made only in relation to performance pay or a scheme in respect of which a person may be taken to be a member for top-up purposes under subregulation 2(2)); or

(b)       if Commonwealth control of AIM ceases - the last day on which Commonwealth control (as defined in the Principal Regulations) was effective.

Regulation 5

Section 159 of the Act provides for payment to be made to the Commonwealth by certain employers in respect of their employees where those persons are eligible employees. These payments are made at such rates as the Minister for Finance determines, having regard to the amounts that have become, or are likely to become, payable out of the Consolidated Revenue Fund to or in respect of those persons under the Act. Schedule 1 to the Principal Regulations modifies section 159 by the insertion of subsection (1A). That modification has the effect of applying section 159 to certain persons to whom section 14A applies.

Regulation 5 modifies Schedule 1 of the Principal Regulations by amending inserted subsection 159(1A) of the Act so that section 159 applies to AIM in respect of its employees who are eligible employees as a consequence of the amending regulations.