Superannuation (Approved Part-time Employees)

Statutory Rules 1991 No. 1731

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Superannuation (Approved Part-time Employees) Regulations 2 (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 27 June 1991.

BILL HAYDEN

Governor-General

By His Excellency’s Command,

JOHN N. BUTTON

Minister for State for Industry, Technology and Commerce

for and on behalf of the

Minister of State for Finance

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1. Commencement

1.1 These Regulations, other than regulation 4, are taken to have commenced on 1 July 1990.

2. Amendment

2.1 The Superannuation (Approved Part-time Employees) Regulations are amended as set out in these Regulations.

3. Schedule (Modifications—person who is, or at any time after his or her first day of service has been, an approved part-time employee)

3.1 Modification of section 3:

Omit from subparagraph (a) (i) of the substituted definition of “period of contributory service” all the words from and including “less—” to the end, substitute:

“less any period (excluding any part of it that is referred to in sub-subparagraph (A), (B) or (C)) during that period when the person was a partial contributor, and less any period during that period:

(A) when the person was on leave of absence without pay during a period in respect of which subsection 51 (1) applies to the person; or

(B) when the person was absent from duty during a period in respect of which subsection 51A (1) as in force before 1 July 1990 applies to the person; or

(C) that is taken, under subsection 51A (5) as in force on and after 1 July 1990, to be a non-contributory period of service for the person;”.

3.2 Modification of section 3:

Omit from paragraph (a) of the inserted definition of “period of employment” all the words from and including “less any period” to the end, substitute:

“less any period during that period:

(i) when the person was on leave of absence without pay during a period in respect of which subsection 51 (1) applies to the person; or

(ii) when the person was absent from duty during a period in respect of which subsection 51A (1) as in force before 1 July 1990 applies to the person; or

(iii) that is taken, under subsection 51A (5) as in force on and after 1 July 1990, to be a non-contributory period of service for the person;

together with, in the case of a person who had previously ceased to be an eligible employee before the person’s first day of service, any period that, under section 8A, is to be added to the person’s period of employment;”.

3.3 Modification of section 3:

Omit from subparagraph (b) (i) of the inserted definition of “period of employment” all the words from and including “less-” to the end, substitute:

“less any period during that period:

(A) when the person was on leave of absence without pay during a period in respect of which subsection 51 (1) applies to the person; or

(B) when the person was absent from duty during a period in respect of which subsection 51A (1) as in force before 1 July 1990 applies to the person; or

(C) that is taken, under subsection 51A (5) as in force on and after 1 July 1990, to be a non-contributory period of service for the person;”.

3.4 Second modification of section 16:

Omit “paragraph (11) (b)”, substitute “subparagraphs (a) (iii), (b) (ii) and (c) (ii) of the definition of ‘relevant person’ in subsection 16AC (1)”.

3.5 Second modification of section 69:

Omit the substituted paragraph (b), substitute:

“(b)the greater of:

(i) the amount ascertained in accordance with the formula:

where:

A is an amount per annum equal to the person's final annual rate of salary;

B is the number of complete years included in the period of contributory service of the person;

C is the number of complete years included in the period of employment of the person; and

(ii) the amount ascertained in accordance with the formula:

where:

A is an amount per annum equal to the person's final annual rate of salary;

D is the number of days included in the period of contributory service of the person;

E is the number of days included in the period of employment of the person.”.

3.6 Second modification of section 72:

Omit the substituted paragraph (b), substitute:

“(b)the greater of:

(i) the amount ascertained in accordance with the formula:

where:

A is an amount per annum equal to the person's final annual rate of salary;

B is the number of complete years included in the period of contributory service of the person;

C is the number of complete years included in the period of employment of the person; and

(ii) the amount ascertained in accordance with the formula:

where:

A is an amount per annum equal to the person's final annual rate of salary;

D is the number of days included in the period of contributory service of the person;

E is the number of days included in the period of employment of the person.”.

3.7 Second modification of section 73:

Omit the substituted paragraph (b), substitute:

“(b)the greater of:

(i) the amount ascertained in accordance with the formula:

where:

A is an amount per annum equal to the person's final annual rate of salary;

B is the number of complete years included in the period of contributory service of the person;

C is the number of complete years included in the period of employment of the person; and

(ii) the amount ascertained in accordance with the formula:

where:

A is an amount per annum equal to the person's final annual rate of salary;

D is the number of days included in the period of contributory service of the person;

E is the number of days included in the period of employment of the person.”.

3.8 Modification of section 125:

Omit the modification.

4. Schedule (Modifications—person who is, or at any time after his or her first day of service has been, an approved part-time employee)

4.1 After the modification of section 101, insert:

“110C. After subsection (1), insert:

‘(1A)In spite of subsection (1), where a productivity employee was a partial contributor on the last anniversary of his or her birth that occurred before the contribution day on which a productivity contribution is payable, that productivity contribution is an amount ascertained in accordance with the formula:

where:

A is the amount of the productivity contribution that, but for this subsection, would be payable in respect of that productivity employee if subsection (1) applied in relation to him or her;

B is:

(a) except where paragraph (b) applies—the total number of hours that, in accordance with the terms and conditions of employment applying from time to time to the productivity employee, were the normal hours of duty of the productivity employee during the period of 1 year immediately preceding the last anniversary of the birth of the productivity employee; or

(b) where the productivity employee became an approved part-time employee on his or her first day of service and the last anniversary of the birth of the productivity employee occurred before that day—the number of hours that, in accordance with the terms and conditions of employment applying in relation to the productivity employee on his or her first day of service, were the normal hours of duty of the productivity employee for the period that was the basic work period in relation to the productivity employee; and

C is:

(c) except where paragraph (d) applies—the total number of hours that would have been the normal hours of duty of the productivity employee during the period referred to in paragraph (a) if, during the whole of that period, the productivity employee had performed his or her work or duties on a full-time basis; or

(d) where the productivity employee became an approved part-time employee on his or her first day of service and the last anniversary of the birth of the productivity employee occurred before that day—the number of hours that would have been the normal hours of duty of the productivity employee for the period that was the basic work period in relation to the productivity employee if during the whole of that period the productivity employee had performed his or her work or duties on a full-time basis.

‘(1B)Where, during any period included in a period referred to in paragraph (a) in the definition of factor B in subsection (1A) in relation to a productivity employee, the productivity employee was an approved part-time employee other than a partial contributor, the productivity employee is to be taken, for the purposes of that subsection, to have performed his or her work or duties on a full-time basis during the first-mentioned period.’.”.

5. Transitional

5.1 In relation to a case of a kind referred to in subsection 20 (3) of the Superannuation Legislation Amendment Act 1990:

(a) the amendment made by subregulation 3.4 does not apply; and

(b) the second modification of section 16 is amended by omitting “paragraph (11) (b)” and substituting “paragraphs (11A) (a), (b) and (c)”.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 28 June 1991.

2. Statutory Rules 1986 No. 48.