Statutory Rules 1988 No. 2461

Superannuation (Leave of Absence Without

Pay) Regulations

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 7 October 1988.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

Peter Walsh

Minister of State for Finance

Citation

1. These Regulations may be cited as the Superannuation (Leave of Absence Without Pay) Regulations.

Interpretation

2. In these Regulations, unless the contrary intention appears:

“the Act” means the Superannuation Act 1976.

Exception under subsection 51 (5) of the Act

3. An eligible employee referred to in subsection 51 (5) of the Act:

(a) whose period of leave of absence without pay terminates before or on the expiration of the period of 12 weeks; and

(b) who, upon the termination of the period of leave, continues to be an eligible employee;

shall not be deemed to have been on leave of absence without pay for a period exceeding 12 weeks.

(S.R. 253/88)—Cat. No. 16/13.9.1988

Application of the Act and the provisions of the Act

4. The Act and the provisions of the Act specified in the Schedule apply to and in relation to a person to whom section 51 of the Act applies subject to the modifications specified in the Schedule.

SCHEDULE Regulation 4

MODIFICATION OF THE ACT AND THE PROVISIONS OF THE ACT IN THE APPLICATIONOF THE ACT AND THOSE PROVISIONS TO AND IN RELATION TO PERSONS TO WHOM SECTION 51 OF THE ACT APPLIES

Modifications

Part

IX After Division 2 of Part IX, the following Division is inserted:

“Division 2a—Persons to whom section 51 applies with Preserved Rights from Employment during Period of Leave

“130aa. In this Division, unless the contrary intention appears, ‘leave’ means leave of absence without pay in respect of which section 51 applies to a person.

“130ab. For the purposes of this Division, section 127 applies in relation to any employment in which a person to whom section 51 applies was employed during a period of leave as if the reference in paragraph (1) (a) of that section to any employment in which the person was employed at any time before the day on which he became an eligible employee were a reference to any employment in which the person was employed at any time during the period of leave.

“130ac. (1) Where:

(a) a person to whom section 51 applies has, at any time during a period of leave, been in employment, within or outside Australia, upon the termination of which a transfer value or transfer values (within the meaning of section 127 as affected by section 130ab) became payable to or in respect of the person under a superannuation scheme applicable in relation to that employment;

(b) upon the termination of the period of leave, the person again becomes required to make contributions on contribution days;

(c) before, or not later than 3 months after, the day on which the person again becomes required to make contributions on contribution days, or within such further period as the Commissioner in special circumstances allows, the person elects, by notice in writing to the Commissioner, to pay to the Commissioner an amount equal to the amount of that transfer value or, if 2 or more transfer values became payable, the sum of the amounts of those transfer values; and

(d) that amount is, before the expiration of that period of 3 months or that further period, as the case may be, paid to the Commissioner;

then, subject to this section, the provisions of section 128 (other than subsection 128 (1)) apply, for the purposes of this Division, to and in relation to that person as if the amount referred to in paragraph (d) had been paid to the Commissioner under subsection 128 (1).

SCHEDULE—continued

Modifications

“(2) For the purposes of the application of subsection (1), subsection 128 (4) has effect in relation to a person to whom section 51 applies as if the reference in that paragraph to a person’s previous employment were a reference to employment in which the person was engaged during a period of leave.

“(3) For the purposes of the application of subsection (1), subsection 128 (5) has effect in relation to a person to whom section 51 applies as if ‘(not being a period greater than the period of leave)’ were inserted after ‘such period’.

“130ad. (1) Where:

(a) a person to whom section 51 applies has, at any time during a period of leave, been in employment, within or outside Australia;

(b) upon the termination of that employment, a lump sum became payable to or in respect of that person under a superannuation scheme applicable in relation to that employment;

(c) that lump sum, or a part of that lump sum, is an amount that is based on contributions by the member and, if subsection 130ac (1) applies to the person, does not form part of the transfer value referred to in that subsection; and

(d) upon the termination of the period of leave, the person again becomes required to make contributions on contribution days;

then, subject to subsection (2), the provisions of section 129 apply, for the purposes of this Division, to and in relation to that person as if:

(e) he or she were a person referred to in subsection 129 (1); and

(f) the lump sum or the part of the lump sum referred to in paragraph (c) were a lump sum or the part of a lump sum referred to in paragraph 129 (1) (c).

“(2) For the purposes of the application of subsection (1), subsection 129 (1) has effect in relation to a person to whom section 51 applies as if the reference in that subsection to a period of 3 months after the date on which a person becomes an eligible employee were a reference to a period of 3 months after the date on which the person again becomes required to make contributions on contribution days.”.

Section

157 Omit from paragraph (3) (a) “76a, 128”, substitute “76a, 128, 130ac”.

NOTE

1. Notified in the Commonwealth of Australia Gazette on 14 October 1988.

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