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Declarations/Superannuation as amended, taking into account amendments up to Superannuation (CSS) (Eligible Employees – Inclusion) Amendment Declaration 2019 (No. 1)
Administered by: Finance
Registered 04 Jul 2019
Start Date 04 Jul 2019
Table of contents.

Commonwealth Coat of Arms of Australia

Superannuation (CSS) (Eligible Employees—Inclusion) Declaration 2003

made under paragraph (ec) of the definition of eligible employee in subsection 3(1) of the

Superannuation Act 1976

Compilation No. 8

Compilation date:                              1 July 2019

Includes amendments up to:            F2019L00188

Registered:                                         4 July 2019

 

About this compilation

This compilation

This is a compilation of the Superannuation (CSS) (Eligible Employees—Inclusion) Declaration 2003 that shows the text of the law as amended and in force on 1 July 2019 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

1............ Name of Declaration...................................................................................................... 1

3............ Definitions..................................................................................................................... 1

4............ Persons who may become eligible employees............................................................... 4

5............ Persons who are eligible employees.............................................................................. 9

Schedule 1—Persons who may become eligible employees                         10

Endnotes                                                                                                                                                               11

Endnote 1—About the endnotes                                                                                                      11

Endnote 2—Abbreviation key                                                                                                          12

Endnote 3—Legislation history                                                                                                       13

Endnote 4—Amendment history                                                                                                     14

 


 

 

1  Name of Declaration

                   This Declaration is the Superannuation (CSS) (Eligible Employees—Inclusion) Declaration 2003.

3  Definitions

             (1)  In this Declaration:

ACECQA (short for the Australian Children’s Education and Care Quality Authority) has the same meaning as in the Education and Care Services National Law Act 2010 (Vic).

Act means the Superannuation Act 1976.

alternative superannuation scheme, in relation to a person who is employed in a particular capacity, or who is the holder of a particular office:

                     (a)  means a superannuation scheme to which contributions are made in relation to the person’s employment or holding of the office; but

                     (b)  does not include any of the following:

                              (i)  a scheme to which contributions are made in relation to the person for:

                                        (A)  if the person is employed in a particular capacity—other employment or the holding of an office; or

                                        (B)  if the person is the holder of a particular office—other employment or the holding of another office;

                             (ii)  a scheme to the extent that membership of that scheme by the person is for the preservation, or payment, of productivity related benefits as defined in section 110A of the Act;

                            (iii)  a scheme to the extent that participation in that scheme on the person’s behalf is for purposes solely related to satisfying obligations under the Superannuation Guarantee (Administration) Act 1992;

                            (iv)  a scheme to which contributions are made in relation to the person only in relation to performance pay;

                             (v)  for a prescribed person—a scheme of which the person is taken, under subsection (2), to be a member for top‑up purposes.

Example

If a person is an eligible employee for the CSS, and is making voluntary contributions to an RSA without any employer contributions, the RSA will not be an alternative superannuation scheme. However, if the person’s employer makes contributions to the RSA, above the superannuation guarantee rate, the RSA will be an alternative superannuation scheme.

ARPC means the Australian Reinsurance Pool Corporation established by the Terrorism Insurance Act 2003.

ASIC means the Australian Securities and Investments Commission established by the Australian Securities and Investments Commission Act 1989 and continued in existence by the Australian Securities and Investments Commission Act 2001.

ASPI Ltd means Australian Strategic Policy Institute Limited (ACN 097369045), incorporated under the Corporations Act 2001 on 22 August 2001.

ATP Ltd means Australian Training Products Limited (ACN 062758632), incorporated under the Corporations Law on 15 August 1994.

Australian Government Solicitor means the body corporate established under Division 2 of Part VIIIB of the Judiciary Act 1903.

Australian Hearing Services means the body corporate established under Part 2 of the Australian Hearing Services Act 1991.

CSC (short for Commonwealth Superannuation Corporation) has the same meaning as in the Governance of Australian Government Superannuation Schemes Act 2011.

Eligible Employees Regulations means the Superannuation (CSS) Eligible Employees Regulations 1976, as in force immediately before the commencement of this Declaration.

Health Services Australia Limited means the company (ACN 078934791) that was incorporated under the Corporations Law on 17 June 1997.

Medibank means the company (ACN 080890259) that was incorporated under the Corporations Law on 1 December 1997.

member, of a superannuation scheme that is an RSA, means a holder of the RSA.

performance pay means a payment of that name made under:

                     (a)  an industrial agreement under Division 3A of Part VI of the Industrial Relations Act 1988 as in force immediately before 30 March 1994; or

                     (b)  an agreement under Part VIB of that Act in force before 15 November 1996.

prescribed person means a person who holds office or is employed under terms and conditions that enable the person to choose whether to take part of his or her remuneration in a non‑monetary form (for example, a top‑up arrangement).

Public Service Act means the Public Service Act 1922.

reinstated means re‑appointed or re‑employed, or deemed to be, or to have been, re‑appointed or re‑employed as the case requires.

relevant Northern Territory employment means any of the following employment:

                     (a)  employment as a member of the Police Force of the Northern Territory;

                     (b)  employment by an approved authority, being the Northern Territory of Australia or an authority or body established by or under a law of that Territory;

                     (c)  employment as the holder of a statutory office established by a law of the Northern Territory of Australia.

superannuation scheme:

                     (a)  means a scheme, fund or arrangement, however established, under which superannuation or retirement benefits are payable; and

                     (b)  includes an RSA within the meaning of the Retirement Savings Account Act 1997.

top‑up arrangement has the meaning given by subsection (3).

             (2)  In this Declaration, a person is taken to be a member of a superannuation scheme for top‑up purposes if, and only if, he or she is a member of the scheme:

                     (a)  only because of a top‑up arrangement; or

                     (b)  because of:

                              (i)  a top‑up arrangement; and

                             (ii)  any of the following circumstances:

                                        (A)  contributions are made to the scheme in relation to performance pay;

                                        (B)  the person is a member of the scheme for the purpose of the preservation or payment of productivity related benefits as defined in section 110A of the Act;

                                        (C)  participation in the scheme on the person’s behalf by the person’s employer is for purposes solely related to satisfying the employer’s obligations under the Superannuation Guarantee (Administration) Act 1992.

             (3)  A top‑up arrangement is an arrangement:

                     (a)  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 relation to the payee to a superannuation scheme (which may be a scheme applying only in relation to the payee); and

                     (b)  in which the contributions mentioned in paragraph (a):

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

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

                     (c)  in which the payer makes payments under the Act:

                              (i)  in relation to the payee; and

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

4  Persons who may become eligible employees

             (1)  For paragraph (ec) of the definition of eligible employee in subsection 3 (1) of the Act, a person is an eligible employee if the person is in the class of persons, each of whom:

                     (a)  is a person to whom, immediately before the commencement of this Declaration, a provision of the Eligible Employees Regulations mentioned in Schedule 1 applied; and

                     (b)  requests in writing that he or she be treated as an eligible employee.

             (2)  For paragraph (ec) of the definition of eligible employee in subsection 3 (1) of the Act, a person is an eligible employee if the person becomes a person included in any of the following classes of persons:

                     (a)  a class of persons each of whom:

                              (i)  is:

                                        (A)  the Executive Director (if he or she holds office on a full‑time basis); or

                                        (B)  an employee (other than a person employed on a casual basis or part‑time on a temporary basis);

                                   of the Dairy Research and Development Corporation; and

                             (ii)  was an eligible employee immediately before becoming, or last becoming, a person mentioned in subparagraph (i); and

                            (iii)  since becoming, or last becoming, a person mentioned in subparagraph (i), has not, in relation to the holding of that office or that employment, been a member of an alternative superannuation scheme;

                     (b)  a class of persons each of whom:

                              (i)  is employed by the Northern Land Council, except on a casual or temporary part‑time basis; and

                             (ii)  immediately before last becoming so employed was an eligible employee; and

                            (iii)  is not, in relation to the employment with the Northern Land Council, a member of an alternative superannuation scheme;

                     (c)  a class of persons each of whom:

                              (i)  is employed by Australian Meat Technology Pty Limited (AMT), other than as a casual or temporary part‑time employee; and

                             (ii)  who, immediately before becoming, or last becoming, an employee of AMT:

                                        (A)  was employed by the Commonwealth Scientific and Industrial Research Organisation; and

                                        (B)  was an eligible employee;

                     (d)  a class of persons each of whom:

                              (i)  is an employee of ACTTAB Limited; and

                             (ii)  is either:

                                        (A)  a person who, immediately before becoming so employed, was an eligible employee under the Act; or

                                        (B)  a person to whom invalidity pension under the Act was payable, or would have been payable if payment was not suspended, immediately before becoming so employed; or

                                        (C)  a person to whom deferred benefits under the Act were applicable immediately before becoming so employed; or

                                        (D)  a person who, because of the person’s employment in ACTTAB Limited, would be a re‑employed former contributor with preserved rights if ACTTAB Limited were an approved authority; and

                            (iii)  is not, in relation to the employment with ACTTAB Limited, a member of an alternative superannuation scheme;

                     (e)  a class of persons each of whom:

                              (i)  is an employee of Medibank, other than on a casual or temporary part‑time basis; and

                             (ii)  is either:

                                        (A)  a person who, immediately before last becoming so employed, was an eligible employee; or

                                        (B)  a person to whom a pension of a kind mentioned in section 64A or 65 of the superseded Act as in force immediately before the repeal of that section was payable, or would have been payable if payment had not been suspended, immediately before becoming so employed; or

                                        (C)  a person to whom invalidity pension under the Act was payable, or would have been payable if payment had not been suspended, immediately before becoming so employed; or

                                        (D)  a person to whom deferred benefits under the Act or the superseded Act were applicable immediately before becoming so employed; or

                                         (E)  a person who, because of the person’s employment in Medibank, would be a re‑employed former contributor with preserved rights; and

                            (iii)  is not, in relation to the employment with Medibank, a member of an alternative superannuation scheme;

                      (f)  a class of persons each of whom meets one of the following requirements:

                              (i)  on 31 December 1998, the person was an eligible employee employed by the Northern Territory Legal Aid Commission;

                             (ii)  the person:

                                        (A)  is an employee of the Commission; and

                                        (B)  immediately before becoming an employee, was an eligible employee and was employed in relevant Northern Territory employment;

                     (g)  a class of persons each of whom:

                              (i)  is an employee of the Australian Government Solicitor; and

                             (ii)  immediately before becoming so employed was an eligible employee; and

                            (iii)  is not, in relation to the employment with the Australian Government Solicitor, a member of an alternative superannuation scheme;

                     (h)  a class of persons each of whom:

                              (i)  is an employee (except a casual or temporary part‑time employee) of Bankstown Airport Ltd; and

                             (ii)  immediately before becoming so employed was an eligible employee employed by the Federal Airports Corporation; and

                            (iii)  is not, in relation to the employment with Bankstown Airport Ltd, a member of an alternative superannuation scheme;

                      (i)  a class of persons each of whom:

                              (i)  is an employee of the Sydney Harbour Federation Trust (otherwise than on a casual or temporary part‑time basis); and

                             (ii)  either:

                                        (A)  immediately before becoming so employed, was an eligible employee; or

                                        (B)  immediately before becoming so employed, was a person to whom a pension of a kind mentioned in section 64A or 65 of the superseded Act as in force immediately before the repeal of that section was payable, or would have been payable if payment had not been suspended; or

                                        (C)  immediately before becoming so employed, was a person to whom invalidity pension under the Act or the superseded Act was payable, or would have been payable if payment had not been suspended; or

                                        (D)  immediately before becoming so employed, was a person to whom deferred benefits under the Act were applicable; or

                                         (E)  is a person who, because of the person’s employment by the Sydney Harbour Federation Trust, is a re‑employed former contributor with preserved rights; and

                            (iii)  is not, in relation to the employment with the Sydney Harbour Federation Trust, a member of an alternative superannuation scheme;

                      (j)  a class of persons each of whom:

                              (i)  is an employee of ATP Ltd (other than on a casual or temporary part‑time basis); and

                             (ii)  immediately before becoming so employed, was an eligible employee employed by the Australian National Training Authority; and

                            (iii)  is not, in relation to the employment with ATP Limited, a member of an alternative superannuation scheme;

                     (k)  a class of persons:

                              (i)  each of whom is an employee of ASPI Ltd (otherwise than on a casual or temporary part‑time basis); and

                             (ii)  each of whom:

                                        (A)  immediately before becoming so employed, was an eligible employee; or

                                        (B)  immediately before becoming so employed, was a person to whom a pension of a kind mentioned in section 64A or 65 of the superseded Act as in force immediately before the repeal of that section was payable, or would have been payable if payment had not been suspended; or

                                        (C)  immediately before becoming so employed, was a person to whom invalidity pension under the Act was payable, or would have been payable if payment had not been suspended; or

                                        (D)  immediately before becoming so employed, was a person to whom deferred benefits under the Act or the superseded Act were applicable; or

                                         (E)  is a person who, because of the person’s employment with ASPI Ltd, is a re‑employed former contributor with preserved rights; and

                            (iii)  each of whom is not, in relation to the employment with ASPI Ltd, a member of an alternative superannuation scheme;

                      (l)  a class of persons each of whom:

                              (i)  is an employee of CSC (otherwise than on a casual or temporary part‑time basis); and

                             (ii)  either:

                                        (A)  immediately before becoming so employed, was an eligible employee; or

                                        (B)  immediately before becoming so employed, was a person to whom a pension of a kind mentioned in section 64A or 65 of the superseded Act as in force immediately before the repeal of that section was payable, or would have been payable if payment had not been suspended; or

                                        (C)  immediately before becoming so employed, was a person to whom invalidity pension under the Act was payable, or would have been payable if payment had not been suspended; or

                                        (D)  immediately before becoming so employed, was a person to whom deferred benefits under the Act or the superseded Act were applicable, and, for a person who becomes a full‑time temporary employee, makes an election in writing to become an eligible employee; or

                                         (E)  is a person who, because of the person’s employment by CSC, is a re‑employed former contributor with preserved rights, and, for a person who becomes a full‑time temporary employee, makes an election in writing to become an eligible employee; and

                            (iii)  is not, in relation to the employment with CSC, a member of an alternative superannuation scheme;

                    (m)  a class of persons each of whom:

                              (i)  is a permanent employee or a temporary employee by virtue of having been reinstated in circumstances similar to the circumstances in which a person could have been re‑appointed to the Australian Public Service under section 63F, 63G or 66B of the Public Service Act, as in force immediately before its repeal; and

                             (ii)  was an eligible employee immediately before the termination or cessation of the employment to which the reinstatement relates;

                     (n)  a class of persons each of whom:

                              (i)  is a permanent employee or a temporary employee by virtue of having been reinstated in circumstances similar to the circumstances in which a person could have been deemed to have been re‑appointed to the Australian Public Service in accordance with section 87M or 87Q of the Public Service Act, as in force immediately before its repeal; and

                             (ii)  was an eligible employee immediately before the termination or cessation of the employment to which the reinstatement relates;

                     (p)  a class of persons each of whom:

                              (i)  is an employee of Health Services Australia Limited, other than on a casual or temporary part‑time basis; and

                             (ii)  either:

                            (A)  was, on 31 March 2009, an eligible employee in relation to their employment with Health Services Australia Limited and that employment has not ceased; or

                                        (B)  becomes employed by Health Services Australia Limited on or after 1 April 2009 and was, immediately before last becoming so employed, an eligible employee; and

                            (iii)  is not, in relation to the employment with Health Services Australia Limited, a member of an alternative superannuation scheme;

                     (q)  a class of persons each of whom:

                              (i)  is an employee of ACECQA, other than on a casual or temporary part‑time basis; and

                             (ii)  immediately before becoming so employed, was an eligible employee; and

                            (iii)  is not, in relation to the person’s employment with ACECQA, a member of an alternative superannuation scheme;

                      (r)  a class of persons each of whom:

                              (i)  is an employee of ARPC, other than on a casual or temporary part‑time basis; and

                             (ii)  immediately before becoming so employed, was an eligible employee; and

                            (iii)  is not, in relation to the person’s employment with ARPC, a member of an alternative superannuation scheme.

                      (s)  a class of persons each of whom:

                              (i)  ceases to be engaged by the Commonwealth under the Public Service Act 1999 and becomes an employee of ASIC, other than on a casual or temporary part‑time basis, on 1 July 2019 as a result of section 311 of the Australian Securities and Investments Commission Act 2001; and

                             (ii)  immediately before becoming so employed by ASIC, was an eligible employee under the Act in relation to the person’s employment at ASIC under the Public Service Act 1999.

Note:          Under the Superannuation (CSS) (Eligible Employees—Exclusion) Declaration 2003, in certain circumstances, a person mentioned in subsection (2) may cease to be an eligible employee. (See section 6 and Schedule 1 of the Declaration.)

5  Persons who are eligible employees

             (1)  For paragraph (ec) of the definition of eligible employee in subsection 3 (1) of the Act, and subject to subsection (2), a person is an eligible employee if the person is in the class of persons each of whom:

                     (a)  is an employee of Australian Hearing Services, other than on a casual or temporary part‑time basis; and

                     (b)  in respect of whom contributions were accepted, purportedly under the Act, on or after 1 July 1997, in relation to the person’s employment with Australian Hearing Services; and

                     (c)  is not, in relation to the person’s employment with Australian Hearing Services, a member of an alternative superannuation scheme.

             (2)  A person ceases to be an eligible employee for the purposes of subsection (1) at the end of the first‑occurring of the following days:

                     (a)  the day the person ceases to be an employee of Australian Hearing Services;

                     (b)  the day immediately before the day on which the person becomes, in relation to the person’s employment with Australian Hearing Services, a member of an alternative superannuation scheme;

                     (b)  the day immediately before the day on which the person becomes a casual or temporary part‑time employee of Australian Hearing Services;

                     (c)  if Australian Hearing Services ceases to be a corporate Commonwealth entity – the last day on which Australian Hearing Services is a corporate Commonwealth entity.


Schedule 1Persons who may become eligible employees

(section 4)

  

 

 

Item

Provision

1

Paragraph 4 (1) (b)

2

Paragraph 4 (1) (c)

3

Paragraph 4 (1) (q)

4

Paragraph 4 (1) (s)

5

Paragraph 4 (1) (v)

6

Paragraph 4 (1) (x)

7

Paragraph 4 (1) (za)

8

Paragraph 4 (1) (zd)

9

Paragraph 4 (1) (ze)

10

Paragraph 4 (1) (zg)

11

Paragraph 4 (1) (zl)

12

Subparagraph 4 (1) (zm) (v)

13

Paragraph 4 (1) (zp)

14

Paragraph 4 (1) (zq)

 


Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

 

Endnote 2—Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3—Legislation history

 

Name

FRLI registration or gazettal

Commencement

Application, saving and transitional provisions

Superannuation (CSS) (Eligible Employees—Inclusion) Declaration 2003

30 June 2003 (gaz 2003, No. S251)

1 July 2003 (s 2)

 

Superannuation (CSS) (Eligible Employees—Inclusion) Amendment Declaration 2005 (No. 1)

29 June 2005 (F2005L01867)

I July 2005

Superannuation (CSS) (Eligible Employees—Inclusion) Amendment Declaration 2005 (No. 2)

29 Aug 2005 (F2005L02388)

30 Aug 2005

Superannuation (CSS) (Eligible Employees—Inclusion) Amendment Declaration 2009 (No. 1)

23 Mar 2009 (F2009L01158)

1 Apr 2009

Superannuation (CSS) (Eligible Employees—Inclusion) Amendment Declaration 2011 (No. 1)

30 June 2011 (F2011L01388)

1 July 2011 (s 2)

Superannuation (CSS) (Eligible Employees—Inclusion) Amendment Declaration 2012 (No. 1)

11 July 2012 (F2012L01533)

12 July 2012

Superannuation (CSS) (Eligible Employees—Inclusion) Amendment Declaration 2012 (No. 2)

1 Nov 2012 (F2012L02138)

2 Nov 2012

s 3

Superannuation (CSS) (Eligible Employees — Inclusion) Amendment Declaration 2015 (No. 1)

24 June 2015 (F2015L00900)

10 July 1997 (s 2)

Superannuation (CSS) (Eligible Employees – Inclusion) Amendment Declaration 2019 (No. 1)

25 Feb 2019 (F2019L00188)

1 July 2019 (s 2)

 

Endnote 4—Amendment history

 

Provision affected

How affected

s 2.............................................

rep LA s 48D

s 3.............................................

am No 1, 2005; No 1, 2009; No 1, 2011; No 1, 2012; No 2, 2012; No 1, 2015; F2019L00188

s 4.............................................

am No 1, 2005; No 2, 2005; No 1, 2009; No 1, 2011; No 1, 2012; No 2, 2012; F2019L00188

s 5.............................................

ad No 1, 2015