Commonwealth Coat of Arms

Public Sector Superannuation Scheme Trust Deed

made under section 4 of the

Compilation No. 29

Compilation date: 13 March 2024

Includes amendments: F2024L00253

Registered: 9 April 2024

This compilation is in 2 volumes

Volume 1: Trust Deed and Rules

Volume 2: Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Public Sector Superannuation Scheme Trust Deed that shows the text of the law as amended and in force on 13 March 2024 (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 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 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 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

DEED

TO ESTABLISH AN OCCUPATIONAL

PUBLIC SECTOR SUPERANNUATION SCHEME

FOR COMMONWEALTH EMPLOYEES

AND CERTAIN OTHER PERSONS

Pursuant to

SECTION 4 OF THE

SUPERANNUATION ACT 1990

as amended pursuant to

SECTION 5 OF THE

SUPERANNUATION ACT 1990

TABLE OF PROVISIONS

Clause Item

1 Interpretation

2 Establishment of the Public Sector Superannuation Scheme and the PSS Fund

3 Functions and Powers of CSC

9 Operation of the PSS Fund

10 Investment of the PSS Fund

11 Requests by Minister for Information

12 Delegation by CSC

13 Delegations by the Finance Minister

TRUST DEED

THIS DEED is made on 21st June 1990

BY THE COMMONWEALTH OF AUSTRALIA (in this Deed called “the Commonwealth”)

WHEREAS section 4 of the Superannuation Act 1990 (in this Deed called “the Act”) provides that the Minister, for and on behalf of the Commonwealth, must, within 30 days after the commencement of the Act, by Deed establish an occupational Public Sector Superannuation Scheme in order to provide benefits for certain of its employees and for certain other persons.

NOW THIS DEED WITNESSES as follows:

1	Interpretation

1.1 In this Deed, where the context requires or admits, a reference to the Deed shall include a reference to the Rules, as set out in the Schedule (in this Deed called “the Rules”), and the Rules shall form part of the Deed. In the case of an inconsistency between the Deed and the Rules, the Deed shall prevail.

1.2 In this Deed, where the context requires or admits, words and expressions defined in the Act or the Rules have the same meanings when used in the Deed. The headings in this Deed and in the Rules are for the convenience of reference only and shall not affect their interpretation.

1.3 In this Deed “Minister” means:

(a) the Finance Minister;

(b) if 2 or more Commonwealth Ministers administer Departments which have functions in relation to the administration of matters to which the Deed relates, the Minister who administers the Department which has the function in relation to each of those matters; or

(d) a person, as defined in clause 13, to whom the Finance Minister has delegated his or her powers.

1.3AA In this Deed “Finance Minister” means the Minister administering the Public Governance, Performance and Accountability Act 2013.

2	Establishment of the Public Sector Superannuation Scheme and the PSS Fund

2.1 There is hereby established an occupational superannuation scheme (in this Deed called “the Public Sector Superannuation Scheme”) to come into force on 1 July 1990 for the benefit of:

(a) persons employed by the Commonwealth and approved authorities;

(b) holders of statutory offices;

(c) other persons who, under Part 3 of the Act, will be required to be, or may become, members of the Public Sector Superannuation Scheme; and

(d) persons who have an entitlement to an associate benefit;

to be administered in accordance with the Deed:

(e) in relation to the period before 24 June 1995, by the Commonwealth Superannuation Board of Trustees No. 1; and

(f) in relation to the period from 24 June 1995 to 30 June 2006, by the PSS Board; and

(g) in relation to the period from 30 June 2006 to immediately before the commencement of the Governance of Australian Government Superannuation Schemes Act 2011, by the Australian Reward Investment Alliance (which, in this Deed, is called “the Board”); and

(h) in relation to the period immediately following the commencement of the Governance of Australian Government Superannuation Schemes Act 2011, by the Commonwealth Superannuation Corporation (CSC) as defined in the Governance of Australian Government Superannuation Schemes Act 2011 (in this Deed called “CSC”).

2.2 For the purposes of the Public Sector Superannuation Scheme there is hereby established and vested in CSC (formerly referred to as “the Board”) a fund to be known as the Superannuation Fund No. 1 and after 23 June 1995 to be known as the PSS Fund.

3	Functions and Powers of CSC

3.1 The functions of CSC in relation to the Public Sector Superannuation Scheme and the PSS Fund are to administer the scheme and to manage and invest the PSS Fund in accordance with the provisions of the Act and this Deed including, without limiting the generality of the foregoing the following functions:

(a) to pay benefits to or in respect of members, preserved benefit members and associates, and to make payments to and receive payments from the Commonwealth as provided for in the Act;

(b) to provide information about benefits or potential benefits, and available options, to:

(i) members;

(ii) preserved benefit members;

(iii) associates; and

(iv) potential members;

(d) to determine interest rates for the purposes of the Public Sector Superannuation Scheme.

3.2 CSC has power in Australia and elsewhere to do all things necessary or convenient to be done for, or in connection with, the performance of its functions and, in particular, may:

(a) give guarantees;

(b) underwrite or sub‑underwrite any form of investment including the underwriting or sub‑underwriting of the issue of shares, debentures or units in a unit trust;

(d) appoint agents and attorneys;

(e) act as agent for other persons;

(f) engage consultants and investment managers;

(g) engage a panel of persons to assist it in determining whether a person is to be retired on grounds of invalidity;

(h) establish a Reconsideration Advisory Committee or Committees to examine and report on decisions of CSC and its delegates under the Rules relating to entitlements to benefits of members, preserved benefit members and associates;

(i) effect policies with insurers in CSC’s name to provide additional death and invalidity cover for members as provided for in the Rules;

(j) take action to control or manage, or to enhance or protect, the value of, any investment made out of the PSS Fund, or to enhance or protect, the return on any such investment; and

(l) establish a trust for the purpose of investing the PSS Fund; and

(m) charge fees, costs and expenses in relation to the PSS Fund, including arrangements connected with members, former members and non‑member spouses choosing particular investment strategies and arrangements connected with splitting of superannuation interests under the Family Law Act 1975, as provided for in the Rules.

3.2A In exercising its functions and powers CSC shall comply with the requirements of the Superannuation Industry (Supervision) Act 1993 and Regulations made under that Act, and have regard to the interests of members and their employers, preserved benefit members and associates.

3.3 Notwithstanding anything contained in the Deed, CSC shall, in exercising its functions and powers:

(a) act honestly in all matters concerning the Public Sector Superannuation Scheme and the PSS Fund;

(b) exercise, in relation to all matters affecting the Public Sector Superannuation Scheme and the PSS Fund, the same degree of care, skill and diligence as an ordinary prudent person would exercise in dealing with property of another for whom the person felt morally bound to provide;

(c) ensure that CSC’s duties and powers are performed and exercised in the best interests of members, preserved benefit members and associates;

(d) keep the money and other assets of the PSS Fund separate from any money and assets, respectively:

(i) that are held by CSC in its own capacity or by the directors of CSC personally; or

(ii) that are money or assets, as the case may be, of a standard employer‑sponsor, or an associate of a standard employer‑sponsor, as defined in the Superannuation Industry (Supervision) Act 1993, of the PSS Fund;

(e) not enter into any contract, or do anything else, that would prevent CSC from, or hinder CSC in, properly performing or exercising CSC’s functions and powers;

(f) formulate and give effect to an investment strategy that has regard to the whole of the circumstances of the PSS Fund including, but not limited to, the following:

(i) the risk involved in making, holding and realising, and the likely return from, the PSS Fund’s investments having regard to its objectives and its expected cash flow requirements;

(ii) the composition of the PSS Fund’s investments as a whole including the extent to which the investments are diverse or involve the PSS Fund in being exposed to risks from inadequate diversification;

(iii) the liquidity of the PSS Fund’s investments having regard to its expected cash flow requirements;

(iv) the ability of the PSS Fund to discharge its existing and prospective liabilities;

(g) if there are any reserves of the PSS Fund — formulate and to give effect to a strategy for their prudential management, consistent with the PSS Fund’s investment strategy and its capacity to discharge its liabilities (whether actual or contingent) as and when they fall due;

(h) allow a member or a person who has a preserved benefit access to any information or any documents prescribed in Regulations under the Corporations Act 2001.

3.4 CSC must cause proper records to be kept in respect of:

(a) contributions paid into the PSS Fund; and

(b) benefits paid under the Act and this Deed (whether out of the PSS Fund or out of the Consolidated Revenue Fund); and

(i) paid out of the Consolidated Revenue Fund into the PSS Fund; or

(ii) paid out of the PSS Fund to the Commonwealth.

Clauses 4, 5, 6, 7, 8 and 8A deleted in the 35th amending deed.

9	Operation of the PSS Fund

9.1 All contributions and other moneys paid to CSC, or as directed by CSC, shall be held in trust by CSC in the PSS Fund. The PSS Fund shall be managed and invested by CSC in accordance with the Act and the Deed.

9.2 The PSS Fund shall comprise:

(a) contributions made by or on behalf of members;

(b) contributions made by employers pursuant to the Act and the Deed;

(c) any other moneys paid or transferred to CSC pursuant to the Act and the Deed or which become subject to the trusts of the Deed;

(d) the income arising from investments;

(e) any accretions to or profits on realisation of investments; and

(f) funded components of associate benefits.

9.3 The PSS Fund shall be used by CSC to pay benefits to or in respect of members and associates, and to pay the costs and expenses of the management and investment of the PSS Fund.

10	Investment of the PSS Fund

10.1 For the purposes of this clause:

(a) “invest” means expend moneys with a view to obtaining a present or future financial return (whether by way of income, profit or otherwise); and

(b) “profit” includes capital profit.

10.2 Moneys standing to the credit of the PSS Fund which are, in the opinion of CSC, moneys that are not for the time being required for the purpose of making payments out of the PSS Fund under the Act and the Deed shall, so far as is practicable, be invested by CSC in accordance with the Act and the Deed, but CSC shall so manage the PSS Fund that moneys that are from time to time required to pay benefits that are payable out of the PSS Fund are available for that purpose.

10.3 Moneys that, by virtue of subclause 10.2, are required to be invested by CSC may be invested in any manner and, without limiting the generality of the foregoing, may be invested by CSC jointly with another person or other persons.

10.4 CSC must determine an investment strategy and policy as soon as possible after 1 July 1990 and thereafter regularly review such a strategy and policy, and, where it considers necessary or desirable, change its existing investment strategy or policy. In determining and reviewing its investment strategy and policy, CSC shall consult with such persons or bodies as it thinks fit.

10.5 CSC shall invest moneys standing to the credit of the PSS Fund that are available for investment only through an investment manager or managers who undertake to invest, and manage the investment of those funds on behalf of CSC.

10.6 CSC shall ensure that any investment manager engaged by CSC:

(a) operates within the investment powers of CSC and the investment strategy and policy as determined for the time being by CSC; and

(b) reports to CSC on the state of CSC’s investments and the investment market at such times and in such manner as CSC determines.

11	Requests by Minister for Information

11.1 CSC shall furnish to the Minister such information relating to the general administration and operation of the Public Sector Superannuation Scheme and the PSS Fund as the Minister may from time to time require.

12	Delegation by CSC

12.1 CSC may by an instrument under its seal delegate to:

(a) a director; or

(aa) a member of the staff of CSC; or

(d) an APS employee in the Department referred to in subclause 1.3(b); or

(e) an officer or employee of the person who is responsible for investing money forming part of a superannuation fund vested in or managed by CSC; or

(f) any other person who performs duties in connection with the operation of the Deed; or

(g) a committee consisting of 2 or more persons each of whom is a person referred to in any of the above paragraphs; or

(h) any other person;

all or any of its powers under the Deed other than its power to reconsider its own decisions or decisions made by its delegates.

12.2 CSC may by an instrument under its seal delegate to a Reconsideration Advisory Committee established under the Rules CSC’s power to reconsider its own decision or a decision made by its delegate and to determine the matter by:

(a) affirming the decision under reconsideration; or

(b) varying the decision; or

(d) setting the decision aside;

and, at its discretion, refunding any fee paid.

12.3 If CSC delegates a power under subclause 12.1, other than paragraph (h), the delegate may, by writing, sub‑delegate the power:

(a) if the delegate is a director — to:

(i) another director; or

(ii) a person referred to in paragraph 12.1(aa), (d), (e) or (f); or

(i) another person referred to in the same paragraph; or

(ii) a person referred to in another of those paragraphs.

12.4 Section 34AA and paragraphs 34AB(a), (b) and (d) of the Acts Interpretation Act 1901 apply in relation to a sub‑delegation in a corresponding way to the way in which they apply to a delegation.

12.5 Section 34A and paragraphs 34AB(c) and (d) of the Acts Interpretation Act 1901 apply in relation to a sub‑delegation as if it were a delegation.

13	Delegations by the Finance Minister

13.1 The Finance Minister may by signed instrument delegate all or any of his or her powers under the Deed, other than this power of delegation, to:

(a) CSC or the chief executive officer (however described) of CSC;

(b) an APS employee in the Department referred to in subclause 1.3(b).

IN WITNESS whereof the Honourable Ralph Willis, Minister for Finance, has hereunto set the name of The Commonwealth of Australia and affixed his own seal the day and the year first above written.

THE SCHEDULE

RULES FOR THE ADMINISTRATION OF THE SUPERANNUATION SCHEME

TABLE OF PROVISIONS

Rule	Description	Page Number

	Part 1 — Introduction

	Division 1 — Understanding these Rules

1.1.1	Structure of the Rules	1‑1

	Division 2 — Words and Phrases Used in these Rules

1.2.1	Explanations of certain words and phrases	1‑4
1.2.3	Minister may make determinations of basic salary and recognised allowances	1‑24
1.2.4	Members to whom a determination applies	1‑24

	Part 2 — Membership

	Division 1 — Membership

2.1.1	Becoming a member	2‑1
2.1.2	Types of members	2‑1
2.1.4	Concurrent memberships	2‑2
2.1.6	Preserved benefit members	2‑2
2.1.8	Choosing to cease PSS membership	2‑3

	Division 2 — Continuation of Membership

2.2.1	Unsuccessful candidates at Parliamentary elections	2‑4
2.2.4	Member re‑instated	2‑4

	Part 3 — Salary for Superannuation Purposes

	Division 1 — Contribution Salary — Regular Members

3.1.1	Fortnightly contribution salary	3‑1
3.1.2	Definitions of ACS and Factor	3‑1

	Division 2 — Contribution Salary — Casual Members

3.2.1	Fortnightly contribution salary	3‑5

	Division 3 — Maintained Salary — Regular Members

3.3.1	When applicable	3‑6
3.3.2	Maintained salary — reduction occurred before 1 July 2003	3‑6
3.3.3	Maintained salary — reduction occurred after 30 June 2003	3‑7

	Division 4 — CSS Salary

3.4.1	When applicable	3‑9
3.4.3	Rate of CSS Salary	3‑9

	Division 5 — Average Salary — Regular Members

3.5.1	Average Salary	3‑10
3.5.2	Salary for average salary purposes	3‑13
3.5.3	CSC may use alternative salary for average salary purposes	3‑14
3.5.4	When last day of membership counts as a birthday	3‑15
3.5.5	Birthdays and salary when a member of the CSS scheme	3‑15
3.5.6	Leap year birthdays	3‑15

	Division 6 — Average Salary — Casual Members

3.6.1	Average salary — birthdays	3‑16
3.6.2	Casual members not paid on a per diem basis — salary for average salary purposes	3‑16
3.6.3	Casual members paid on a per diem basis — salary for average salary purposes	3‑17
3.6.4	CSC may use alternative salary for average salary purposes	3‑18
3.6.5	When last day of membership counts as a birthday	3‑18
3.6.6	Birthdays and salary when a member of the CSS scheme	3‑18
3.6.7	Leap year birthdays	3‑18

	Part 4 — Contributions

	Division 1 — Contributions by Members

4.1.1	When contributions must be made	4‑1
4.1.2	What rate of contributions can be paid	4‑1
4.1.5	Contributions not allowed to be paid	4‑3
4.1.6	Contributions to be paid to CSC	4‑3
4.1.7	Substitution of contribution days	4‑3
4.1.8	CSC to allow members to choose a contribution rate for arrears in certain circumstances	4‑3
4.1.9	Transitional arrangements for members who were maximum benefits members immediately before 1 January 2008	4‑4
4.1.10	Transitional arrangements for members who reached age 70 before 1 July 2011	4‑4

	Division 2 — Contributions on Leave Without Pay

4.2.1	When contributions are payable on leave without pay	4‑5
4.2.2	Rates of contributions payable on leave without pay	4‑6
4.2.4	Maternity and parental leave without pay — contributions are optional	4‑7
4.2.5	Special arrangements for contributions on leave without pay or less than full pay	4‑7
4.2.6	Re‑instatement of certain members	4‑7
4.2.7	Leave without pay savings provisions	4‑8

	Division 3 — Productivity Contributions by Employers

4.3.1	When are productivity contributions payable	4‑10
4.3.2	Amount of productivity contributions	4‑10
4.3.5	Regular member now — regular member last birthday	4‑11
4.3.6	Regular member now — casual employee last birthday	4‑13
4.3.7	Casual member now	4‑14
4.3.11	Contributions to be paid to CSC	4‑15

	Part 5 — Benefits

	Division 1 — Benefit Accruals

5.1.1	Member’s benefit accruals	5‑1
5.1.3	Former member’s benefit accruals	5‑1
5.1.6	Adjustment of benefit accruals where substituted contribution days apply	5‑2

	Division 2 — Benefit Accrual Multiples — Regular Members

5.2.1	Calculating benefit accrual multiples	5‑3
5.2.2	On‑going Multiple	5‑3
5.2.3	Fortnightly contribution accrual	5‑4
5.2.4	Average accrual	5‑5
5.2.10	Additional Cover Multiple	5‑7
5.2.12	Preserved Multiple	5‑8
5.2.14	Restoration Multiple	5‑8
5.2.16	Excess Contribution Multiple	5‑9
5.2.18	Unfunded Transfer Multiple	5‑9
5.2.20	Membership Transfer Multiple	5‑9
5.2.23	Non‑Cash Transfer Multiple	5‑9

	Division 3 — Benefit Accrual Multiples — Casual Members

5.3.1	Calculating benefit accrual multiples	5‑11
5.3.2	On‑going Multiple	5‑11
5.3.3	Fortnightly contribution accrual	5‑12
5.3.4	Average accrual	5‑12
5.3.10	Additional Cover Multiple	5‑14
5.3.12	Preserved Multiple	5‑14
5.3.14	Restoration Multiple	5‑15
5.3.16	Excess Contribution Multiple	5‑15
5.3.18	Unfunded Transfer Multiple	5‑16
5.3.20	Membership Transfer Multiple	5‑16
5.3.23	Non‑Cash Transfer Multiple	5‑16

	Division 4 — Invalidity Multiples — Regular Members

5.4.1	Invalidity Multiple	5‑18

	Division 5 — Invalidity Multiples — Casual Members

5.5.1	Invalidity Multiple	5‑21

	Division 6 — Maximum Benefits

5.6.1	Becoming a maximum benefits member	5‑24
5.6.2	Calculating maximum benefits in certain other cases	5‑25
5.6.5	Changes in the maximum benefits table	5‑25
5.6.6	Reduction Multiple to be disregarded in certain cases	5‑26
5.6.7	Special Arrangements for members who are maximum benefits members immediately before 1 January 2008	5‑26

	Division 7 — Australian Federal Police Maximum Benefits

5.7.1	Maximum benefits where adjustment payment received	5‑28
5.7.2	Maximum benefits where adjustment payment received — pension taken	5‑29
5.7.3	Maximum benefits where adjustment payment received — invalidity pensioner	5‑29
5.7.4	Maximum benefits where adjustment payment received — death	5‑30
5.7.5	Maximum benefits where adjustment payment received — low salary, invalidity or death	5‑30
5.7.6	Maximum benefits where adjustment payment received — preserved benefit	5‑31
5.7.7	Changes in the maximum benefits table	5‑32
5.7.8	Reduction Multiple to be disregarded in certain cases	5‑32

	Part 6 — Member’s Benefit Options

	Division 1 — Resignation, etc — Benefit Options

6.1.1	Benefit options	6‑1

	Division 2 — Voluntary Retirement, etc — After Minimum Retiring Age

6.2.1	Normal benefit options	6‑3

	Division 3 — Involuntary Retirement Benefit Options

6.3.1	Benefit options — before minimum retiring age	6‑5
6.3.3	Benefit options — after minimum retiring age	6‑6
	Division 4 — Eligibility of Fixed‑term Employees for Involuntary Retirement Benefits

6.4.1	Eligibility for involuntary retirement benefit — appointment or employment not renewed	6‑8
6.4.4	Eligibility for involuntary retirement benefit where appointment is terminated	6‑10
6.4.5	Date of cessation in certain circumstances	6‑10
6.4.7	Other provisions	6‑11
6.4.9	Savings provisions	6‑11

	Division 5 — Invalidity Retirement Benefit Options

6.5.1	Benefit options — before age 60	6‑12
6.5.2	Benefit options — after age 60	6‑12
6.5.3	Benefit option — limited benefits member	6‑12

	Division 6 — Sale or Transfer of Assets Benefit Options

6.6.1	Benefit options — PSS membership continues	6‑14
6.6.2	Benefit options — PSS membership ceases	6‑14
6.6.3	Benefit options — Continues in employment, but does not change employer	6‑14
6.6.4	Benefit options — Involuntary retirement before 1 July 2000	6‑15
6.6.5	Benefit options — Circumstances other than on involuntary retirement, and involuntary retirement on or after 1 July 2000	6‑16

	Division 8 — Transfers to Other Superannuation Schemes

6.8.1	Agreements relating to eligible superannuation schemes	6‑20
6.8.5	Savings provisions	6‑21
6.8.6	Transfer to an eligible superannuation scheme — member	6‑21
6.8.7	Transfer to an eligible superannuation scheme — preserved benefit member	6‑21
6.8.8	Conditions of transfer to an eligible superannuation scheme	6‑21
6.8.10	Joining an approved superannuation scheme	6‑22
6.8.11	Joining an authorised superannuation scheme	6‑22
6.8.12	CSC may replace an eligible superannuation scheme that has ceased to exist	6‑22

	Division 9 — Treatment of Excess Contribution Multiples

6.9.1	When Excess Contribution Multiple included in the benefit accrual multiple	6‑24
6.9.3	When all or part of an Excess Contribution Multiple refunded	6‑24
6.9.6	Effect of lump sum on accumulated member contributions and maximum benefit status	6‑24

	Division 10 — Benefit options on choosing to cease to be a member

6.10.1	Benefits options on choosing to cease to be a member	6‑26

	Part 7 — Death Benefits

	Division 1 — Death of a Member

7.1.1	Spouse’s benefit options — with or without eligible children	7‑1
7.1.3	Children eligible for benefit — not living with spouse or where there is no spouse	7‑2
7.1.5	No spouse or eligible or partially dependent children	7‑2

	Division 2 — Death of a Limited Benefits Member

7.2.1	Spouse’s benefit options — with or without children	7‑4
7.2.2	Children eligible for benefit — not living with spouse or where there is no spouse	7‑4
7.2.4	No spouse or eligible or partially dependent children	7‑4

	Division 3 — Death of a Pensioner

7.3.1	Pensioner survived by a spouse and/or children eligible for benefits	7‑5
7.3.3	Pensioner not survived by eligible dependents, or no further benefits payable	7‑5
7.3.7	Death of a spouse in receipt of pension who is survived by children	7‑6

	Division 4 — Death of a Preserved Benefit Member

7.4.1	Spouse’s benefit options — with or without children	7‑7
7.4.5	Children’s benefit — not living with spouse or where there is no spouse	7‑8
7.4.7	No spouse or children entitled to benefits	7‑8

	Part 8 — Preserved Benefits

	Division 1 — Access to the Full Amount of a Preserved Benefit

8.1.1	When a preserved benefit becomes payable	8‑1
8.1.3	Amount of preserved benefit	8‑2

	Division 2 — Benefit Options Relating to Preserved Benefits

8.2.1	Benefit options — on reaching certain ages	8‑3
8.2.2	Benefit options — on invalidity	8‑3
8.2.3	Benefit options — on death of a preserved benefit member	8‑4
8.2.4	No benefit option — departed temporary resident	8‑4

	Division 3 — Early Access to Part of a Preserved Benefit

8.3.1	Access to accumulated member contributions	8‑5
8.3.5	Access to all or part of preserved benefit	8‑5
8.3.7	Further payments	8‑6

	Division 4 — Early Access to Preserved Benefit on Involuntary Retirement after Sale or Transfer of Assets

8.4.1	Benefit options for certain preserved benefit members on subsequent retrenchment	8‑7
8.4.2	Benefit options on retrenchment before 1 July 2000 and before minimum retiring age	8‑7
8.4.3	Benefit options on retrenchment on or after 1 July 2000 and before minimum retiring age	8‑8
8.4.4	Benefit options on retrenchment after minimum retiring age	8‑8

	Division 5 — Cessation of Preserved Benefits

8.5.1	Preserved benefit ceases to be applicable	8‑10
8.5.2	Application for invalidity benefits	8‑10
8.5.4	Application by a preserved benefit member for a Membership Transfer Multiple	8‑10
8.5.5	CSC may apply a Membership Transfer Multiple in certain cases	8‑11
8.5.6	Combining preserved benefits	8‑11

	Division 6 — Preserved Benefit Increases

8.6.1	Funded preserved benefit increases	8‑12
8.6.2	Unfunded preserved benefit increases	8‑12

	Part 9 — Pension Payments

	Division 1 — When Pensions are Paid

9.1.1	Payment of former member and reversionary pensions	9‑1
9.1.2	Payment of partial invalidity pensions	9‑1
9.1.4	Fortnightly instalments of pension	9‑1

	Division 2 — Calculating Retirement and Preserved Benefit Pensions

9.2.1	Calculating age, involuntary and sale or transfer retirement pensions	9‑2
9.2.3	Calculating invalidity pensions	9‑3
9.2.6	Calculating preserved benefit pensions	9‑3

	Division 3 — Calculating Pensions Payable on Death

9.3.1	Percentage rate of pension according to relationship(s) and choice of Reduced Pension	9‑5
9.3.2	Calculating pensions following the death of a member	9‑5
9.3.4	Conversion of pension to lump sum by spouse	9‑6
9.3.5	Calculating pensions following the death of a pensioner	9‑6
9.3.8	Calculating pensions for a partially dependant child or children	9‑8
9.3.9	Calculating pensions following the death of a preserved benefit member	9‑8
9.3.10	Calculating children’s pensions following the death of a spouse in receipt of pension	9‑8
9.3.11	Reduced reversionary pension following the death of a pensioner	9‑9

	Division 4 — Apportioning Pensions

9.4.1	Apportioning pensions	9‑11
9.4.2	Re‑apportioning pensions in special circumstances	9‑11

	Division 5 — Adjusting Pensions — Number of Beneficiaries Changes

9.5.1	Adjusting spouse’s pension when a child ceases to be eligible	9‑12
9.5.2	Adjusting children’s pension where a child ceases to be eligible	9‑12
9.5.3	Adjusting partially dependent children’s pension	9‑13
9.5.4	Adjusting pensions where additional dependants commence to be eligible	9‑13
9.5.5	Final benefits when no remaining eligible beneficiaries	9‑13

	Division 6 — Pension Increases

9.6.1	Calculating July pension increases	9‑14
9.6.3	Calculating January pension increases	9‑15
9.6.5	Adjusting partial invalidity pensions	9‑15

	Part 10 — Medical and Invalidity Matters

	Division 1 — New Members’ State of Health

10.1.1	Assessing new members’ state of health	10‑1

	Division 2 — Limited Benefits Membership

10.2.1	Member becoming a limited benefits member	10‑2
10.2.2	Period of limited benefits membership	10‑2
10.2.3	Notification of limited benefits membership	10‑2
10.2.5	Failure to meet requirements of CSC	10‑3

	Division 3 — Additional Death and Invalidity Cover

10.3.1	CSC to arrange policy	10‑4
10.3.2	Applying for additional death and invalidity cover	10‑4
10.3.5	Advice to CSC and member	10‑4
10.3.6	Variation of additional death and invalidity cover	10‑4
10.3.8	Maximum amount of additional death and invalidity cover	10‑5
10.3.10	Cessation of additional death and invalidity cover	10‑5
10.3.11	Claims by CSC	10‑6

	Division 4 — Additional Cover Premiums

10.4.1	Additional cover premiums by members	10‑7
10.4.3	Additional cover premiums by employers	10‑7
10.4.4	CSC to advise additional cover premium rates	10‑7
10.4.5	Payment of additional cover premiums	10‑8

	Division 5 — Partial Invalidity Pensions

10.5.1	Entitlement to partial invalidity pension	10‑9
10.5.2	Partial invalidity pension under the Superannuation Act 1976	10‑9
10.5.3	Former invalidity pensioner again becoming a member	10‑9
10.5.5	Former invalidity pensioner — salary not decreased or CSC not wholly satisfied	10‑10
10.5.7	Regular member — salary decreased for health reasons	10‑10
10.5.9	Regular member — salary not decreased or CSC not wholly satisfied	10‑11
10.5.11	Adjustment of partial invalidity pensions	10‑12
10.5.13	Partial invalidity pension previously payable under the Superannuation Act 1976	10‑13
10.5.14	Non payment when CSC requirements not met	10‑13
10.5.17	Suspension of partial invalidity pension payments	10‑13
10.5.18	Cessation of partial invalidity pension payments	10‑14

	Division 6 — Invalidity Assessment Panels

10.6.1	Establishing Assessments Panels	10‑15
10.6.3	CSC responsibilities to Assessment Panel	10‑15
10.6.4	Role of an Assessment Panel	10‑15

	Division 7 — Invalidity Retirement Process

10.7.1	Clear entitlement to invalidity benefits	10‑18
10.7.2	Reasonable doubt regarding entitlement to invalidity benefits	10‑18
10.7.6	Deferral of decisions	10‑19
10.7.7	Decision to be advised to member and employer	10‑19

	Division 8 — Payment of Preserved Benefits on Invalidity

10.8.1	Clear entitlement to invalidity benefits	10‑20
10.8.2	Reasonable doubt regarding entitlement to invalidity retirement benefits	10‑20
10.8.4	Decision to be advised to former member	10‑20

	Division 8A — Payment of Associate Preserved Benefits on Invalidity

10.8A.1	Clear entitlement to invalidity benefits	10‑21
10.8A.2	Reasonable doubt regarding entitlement to associate preserved benefits	10‑21
10.8A.4	Decision to be advised to associate	10‑21

	Division 9 — Deemed Invalidity Retirement Process

10.9.1	Clear entitlement to invalidity benefits	10‑22
10.9.2	Reasonable doubt regarding entitlement to invalidity retirement benefits	10‑22

	Division 10 — Pre‑Assessment Payments

10.10.1	Entitlement to pre‑assessment payments	10‑23
10.10.6	Rate of pre‑assessment payments — first 6 months	10‑23
10.10.8	Rate of pre‑assessment payments after first 6 months	10‑24
10.10.9	Period pre‑assessment payments to be made	10‑24

	Division 11 — Reduction or Suspension of Invalidity Pension

10.11.1	Invalidity pensioner to provide information	10‑26
10.11.5	Suspension due to failure to provide information	10‑26
10.11.8	Cancellation of suspended pension	10‑27
10.11.9	Invalidity pension rate to be reduced or suspended	10‑27

	Division 12 — Non‑disclosure of Information

10.12.1	Non‑disclosure by member	10‑30
10.12.2	Non‑disclosure by former member	10‑30
10.12.3	Notification of limited benefits membership	10‑31

	Part 11 — Additional Accumulations

	Division 1 — Transfers into the PSS Scheme

11.1.1	Amounts that may be transferred	11‑1
11.1.2	Payments in respect of performance pay or productivity contributions	11‑1
11.1.3	Payments to be paid into the PSS Fund	11‑1
11.1.4	Accumulation of transfer amount and preserved amount	11‑1

	Division 2 — Transfer Amounts — Benefits where transfer amount paid in after 31 December 1995

11.2.1	Benefit entitlement on cessation	11‑3
11.2.3	Payment of accumulated transfer amount prior to cessation	11‑3
11.2.4	Payment of preserved accumulated transfer amount	11‑4
11.2.4C	Fees for payment of accumulated transfer amounts	11‑4
11.2.5	Payment of accumulated transfer amount in relation to a release authority	11‑4

	Division 3 — Transfer Amounts — Benefits where transfer amount paid in before 1 January 1996

11.3.1	Benefit entitlement on cessation	11‑5
11.3.4	Member on leave without pay on 31 December 1995, etc	11‑6
11.3.5	Pension benefits	11‑6
11.3.7	Lump sum benefits	11‑7
11.3.8	Invalidity benefits	11‑7
11.3.10	Maximum benefits	11‑8
11.3.12	Payment of preserved benefits to former member	11‑9
11.3.16	Benefits on death of member	11‑10
11.3.22	Benefits on death — preserved benefits	11‑11
11.3.25	Benefits on death of pensioner	11‑11
11.3.26	Benefits on death — additional reversionary pension not payable	11‑12

	Division 4 — Additional contributions after age 70 before 1 July 2011

11.4.1	When additional contributions may be made	11‑14
11.4.3	What rate of additional contributions can be paid	11‑14
11.4.5	Additional contributions not allowed to be paid	11‑14
11.4.6	Additional contributions to be paid to CSC	11‑14
11.4.7	Substitution of contribution days	11‑14
11.4.8	Accumulation of additional contributions and preserved additional contributions	11‑14
11.4.9	Benefit entitlement on cessation	11‑15
11.4.10A	Roll‑over of Accumulated Additional Contributions	11.15
11.4.11	Payment of Accumulated Additional Contributions in relation to a release authority	11‑15

	Division 5 — Benefits where performance pay or productivity contributions are transferred

11.5.1	Benefit entitlement on cessation — performance pay or productivity contributions	11‑16
11.5.3	Payment of preserved accumulated transfer amount — performance pay or productivity contributions	11‑16
11.5.4	Employer component of preserved benefits to be preserved	11‑16
11.5.5	Payment of accumulated transfer amount in relation to a release authority	11‑16

	Part 12 — General Benefit Provisions

	Division 1 — Choosing Benefit Options

12.1.1	When a benefit option may be chosen	12‑1
12.1.2	Who can choose on behalf of a member or a child etc	12‑1
12.1.4	Changing a benefit option choice	12‑2
12.1.6	Cancelling a commutation election	12‑2

	Division 2 — Board’s Powers Relating to Benefits

12.2.1	Benefits in unusual circumstances	12‑3
12.2.1A	Transitional arrangements for benefits in relation to members who were maximum benefits members immediately before 1 January 2008	12‑3
12.2.2	Paying benefits to legal personal representative	12‑3
12.2.4	Payment of unclaimed benefits to Commissioner of Taxation or relevant authority	12‑3
12.2.5	Withholding benefits	12‑4
12.2.6	CSC may determine break‑up of part payments	12‑4
12.2.7	Application of the Superannuation Contributions Tax	12‑4

	Division 3 — Additional Interest

12.3.1	Additional interest for late payment	12‑6
12.3.2	CSC to decide interest rates, etc	12‑6
12.3.3	Additional interest to form part of benefit	12‑6

	Division 4 — Early Release to Members of Benefits on Severe Financial Hardship and Compassionate Grounds

12.4.1	A member may obtain early release of benefits on grounds of severe financial hardship or compassionate grounds	12‑7
12.4.3	Early release lump sum must not exceed available early release amount	12‑7
12.4.4	Preserved benefits and early release	12‑7
12.4.5	Final benefits must be reduced to take account of early release	12‑7
12.4.8	Amounts payable to Commonwealth to take into account amounts paid on early release	12‑8
	Part 13 — Review of Decisions

	Division 1 — Reconsideration Advisory Committees

13.1.1	Establishing Reconsideration Advisory Committees	13‑1
13.1.3	CSC responsibilities to Reconsideration Advisory Committees	13‑1
13.1.4	Recommendation by Reconsideration Advisory Committees	13‑1

	Division 2 — Reconsidering Delegate’s Decisions

13.2.1	Request for reconsideration	13‑2
13.2.3	Reconsideration of decision of delegate	13‑2
13.2.4	Decision to be notified to affected person	13‑2

	Division 3 — Reconsidering CSC Decisions

13.3.1	Request for reconsideration	13‑3
13.3.4	Clear decision in favour of person	13‑3
13.3.5	Invalidity Assessment Panel involved in original decision	13‑3
13.3.7	Reconsideration of decision of CSC	13‑4
13.3.8	Decision to be notified to affected person	13‑4

	Division 4 —CSC Initiated Reconsiderations

13.4.1	CSC may initiate a reconsideration of a decision	13‑5

	Part 14 — CSS Transferees

	Division 1 — Commencement of Membership

14.1.1	Day on which membership commences	14‑1
14.1.2	Election and declaration under the Superannuation Act 1976	14‑3

	Division 2 — CSS Transfer Multiples

14.2.1	Entitlement to CSS Transfer Multiple	14‑4
14.2.2	Calculation of a CSS Transfer Multiple	14‑4
14.2.3	Primary element of CSS Transfer Multiple	14‑4
14.2.5	Accrual element of CSS Transfer Multiple	14‑7
14.2.6	Additional Accruals	14‑8

	Division 3 — Maximum Benefits

14.3.1	Calculating maximum benefits for certain CSS transferees	14‑9

	Division 4 — Contribution Matters

14.4.1	CSS contributions to count as member contributions	14‑10
14.4.2	Contribution days to count	14‑10
14.4.3	Contribution due days to count	14‑10
14.4.4	Default rate of contributions	14‑10

	Part 15 — Commutation of pension: payment of surcharge liability

	Division 1 — Commutation of former member’s pension

15.1.1	Election	15‑1
15.1.3	Surcharge Commutation Amount	15‑1
15.1.4	Entitlement to lump sum benefit	15‑1
15.1.6	Reduction of pension	15‑2
15.1.7	One election per assessment	15‑2
15.1.8	Elections made before the first pension payday in a financial year	15‑2
15.1.9	Conversion factor in relation to Surcharge Commutation Amount	15‑2

	Division 2 — Commutation of spouse’s pension

15.2.1	Election	15‑3
15.2.3	Surcharge Commutation Amount	15‑3
15.2.4	Entitlement to lump sum benefit	15‑3
15.2.6	Reduction of pension	15‑4
15.2.7	One election per assessment	15‑4
15.2.8	Elections made before the first pension payday in a financial year	15‑4
15.2.9	Part of pension	15‑4
15.2.10	Method for reduction of spouse’s pension in relation to Surcharge Commutation Amount	15‑4

	Division 3 — Commutation of child’s pension

15.3.1	Election	15‑5
15.3.3	Surcharge Commutation Amount	15‑5
15.3.4	Entitlement to lump sum benefit	15‑5
15.3.6	Reduction of pension	15‑6
15.3.7	One election per assessment	15‑6
15.3.8	Elections made before the first pension payday in a financial year	15‑6
15.3.9	Part of pension	15‑6
15.3.10	Method for reducing pension in relation to Surcharge Commutation Amount	15‑6

	Part 16 — Family Law Superannuation Splitting

	Division 1 — Words and Phrases Used in this Part

16.1.1	Explanation of certain words and phrases	16‑1

	Division 2 — Benefits for non‑member spouse — associate pension or preserved benefit

16.2.1	Associate pension or preserved benefit for non‑member spouse	16‑5
16.2.3	Associate pension for non‑member spouse if operative time in payment phase	16‑7
16.2.9	Associate preserved benefit if operative time in growth phase	16‑8
16.2.10	Associate benefit if operative time in both payment and growth phase	16‑8

	Division 3 — Benefits for non‑member spouse — associate preserved benefit

16.3.1	Associate preserved benefit	16‑9
16.3.4	Benefit options — on reaching certain ages	16‑11
16.3.6	Benefit options — terminal medical condition or incapacity	16‑12
16.3.8	Payment of lump sum on death of a non‑member spouse	16‑13
16.3.9	Payment of lump sum — departed temporary resident	16‑13
16.3.10	Access to all or part of associate preserved benefit	16‑13
16.3.13	Payment of amounts by CSC to the Commonwealth	16‑14

	Division 4 — Reduction of benefits for member spouse — operative time during growth phase

16.4.1	Operative time during growth phase — reduction of benefits	16‑15
16.4.2	Reduction of accumulated contributions etc	16‑15
16.4.3	Reduction of benefit multiple where member spouse not a preserved benefit member	16‑15
16.4.4	Reduction of maximum benefits on cessation of membership	16‑15
16.4.5	Reduction of unfunded preserved benefit where member spouse is a preserved benefit member	16‑16
16.4.6	Reduction not to affect later non‑standard pension	16‑16

	Division 5 — Reduction of benefits for member spouse — operative time during growth phase — reduction where original interest is entitlement to associate preserved benefit

16.5.1	Operative time during growth phase — reduction where original interest is entitlement to associate preserved benefit	16‑17



	Division 6 — Reduction of benefits for member spouse — operative time during payments phase — reduction of pension

16.6.1	Operative time during payment phase — reduction of pension	16‑18

	Division 6A — Reduction of benefits for member spouse — operative time in payment and growth phase

16.6A.1	Operative time in payment and growth	16‑20


	Division 7 — Pension factor tables

	Division 8 — Methods and Factors used to determine scheme value in relation to member spouse

16.8.1	Member	16‑28
16.8.2	Preserved benefit member eligible for benefit under Rule 8.2.1A or paragraph 8.2.1B(a)	16‑29
16.8.3	Preserved benefit member not eligible for benefit under Rule 8.2.1A or paragraph 8.2.1B(a)	16‑30
16.8.4	Associate	16‑31
16.8.5	Pensioner	16‑31
16.8.6	Tables of valuation factors	16‑33

	Part 17 — Release of Benefits: Payment of a Deferred Tax Liability

	Division 1 — Release of Benefits to Meet a Deferred Tax Liability

17.1.1	Release of benefits under a release authority	17‑1
17.1.2	Election specifying which benefit is to be reduced	17‑1
17.1.4	Limit on amount that may be released	17‑2
17.1.6	Amount that may be released	17‑2

	Part 17A — Amounts Payable to the Commonwealth

	Division 1 — Arrangements where amounts payable to the Commonwealth are not yet due

17A.1.1	Arrangements where amounts payable to the Commonwealth are not yet due	17‑4

	Part 18 — Transitional Provisions

	Division 1 — Benefit Options relating to preserved benefits

18.1.1	Benefit Options relating to preserved benefits	18‑1

Part 1 — INTRODUCTION

Division 1 Understanding these Rules

Structure of the Rules

1.1.1 These Rules have been divided into 16 Parts, each dealing with a major aspect of the operation of the PSS scheme.

Guide to the 16 Parts of the Rules
Part	Title		Deals With
1	Introduction		The structure of the Rules and defines special terms and phrases, and some concepts, used in the Rules.
2	Membership		How you become a member of the PSS scheme and what the different types of members are.
3	Annual Salary		The different forms of salary used to determine the amount of contributions paid and benefits received.
4	Contributions		When and how much contributions are paid by members, when they cannot be paid and when they are optional. Also deals with employer, or productivity, contributions.
5	Benefits		How to calculate a member’s benefit
6	Member’s Benefit Options		When and how a member’s benefit can be taken which varies depending on the reason for ceasing membership.
7	Death Benefit Options		When and how beneficiaries or legal representatives can receive a deceased member’s benefit or any residual benefit following the death of a PSS pensioner or former member.
8	Preserved Benefits		When and how benefits that have been compulsorily or optionally preserved in the PSS scheme can be taken. Also covers preserved benefit increases.
9	Pensions		Converting benefits into pensions, especially how to work out pensions where independent beneficiaries are concerned. Also covers pension increases.
10	Medical and Invalidity Matters		Medical type issues of the PSS scheme including entry medical standards, limited benefits membership, additional medical cover, partial invalidity pensions and the invalidity retirement process.
11		Additional Accumulations		How amounts transferred to the PSS scheme accumulate over time and the options for payment of those amounts on ceasing membership.
12		General Benefit Provisions		General conditions relating to, among others, making and changing benefit choices, beneficiaries and additional interest for late payment
13		Review of Decisions		The internal review mechanisms available to have a decision of CSC or its delegate reconsidered.
14		CSS Transferees		The carry‑over rights of members who transferred to the PSS scheme from the old Commonwealth Superannuation Scheme in relation to salary and contributions.
15		Commutation of pension: Payment of Surcharge Liability		Allowing a person who receives a surcharge assessment while in receipt of pension to commute that pension to pay the surcharge liability to the ATO.
16		Family Law Superannuation Splitting		The creation of a separate interest in the PSS for a non‑member spouse and subsequent reduction of the benefit of a member spouse following the receipt of an agreement or court order as a result of Family Law actions.

1.1.2 Each Part is further divided into Divisions addressing unique groupings within the Part and each Division is made up of Rules containing specific provisions; Rules do not necessarily have their own Rule headings.

1.1.3 The Rules have been numbered so that the first number refers to the Part number, the second refers to the Division number within that Part and the third to the Rule number within that Division. For example, Rule 6.3.2 is the second Rule in Division 3 of Part 6 of the Rules.

1.1.4 There are several notes, diagrams and guides within the Rules to help you understand the more complicated superannuation concepts or to warn you if you need to also look in another area of the Rules. However, these aids (including Part, Division and Rule headings) do not form part of the Rules.

1.1.5 Tables on the other hand form part of the Rules and are used to provide factors or other similar information. Examples also form part of the Rules and have been included to demonstrate a practical application of a particular rule or the combined effect of a particular Division or Part.

An illustration demonstrating a typical page layout of the Rules, with arrows indicating where headings, provision numbers and example/notes can be found

Division 2 Words and Phrases Used in these Rules

Explanations of certain words and phrases

1.2.1 Because some words and phrases have a special meaning when used in these Rules they have been explained below. They appear throughout the Rules in bold print to remind you they have a special meaning.

accumulated funded in relation to a member or a preserved benefit member means

productivity contributions the sum of:

 the funded productivity contributions that have been, or are deemed to have been, paid or have become payable, in respect of the person on or after his/her first day of membership less income tax plus any tax offset amount(s) as determined by CSC; and

 the amount of any accumulated funded productivity contributions included in a preserved benefit applicable to the person immediately before last becoming a member, plus the amount of any interest up to his/her first day of membership in accordance with a determination or determinations by CSC as to rates of interest and the method of allocation; and

 the amount of any accumulated funded productivity contributions accrued on last becoming an invalidity pensioner by a person who was an invalidity pensioner immediately before becoming a member; and

 any amount that is funded productivity contributions and interest under the Superannuation Act 1976, as defined in section 110Q of that Act, included in a transfer of assets in respect of him/her to CSC under section 248 of that Act; and

 the amount calculated under paragraph 11.3.29(a) (if any); and

 the interest (if any) on these amounts in accordance with a determination or determinations by CSC as to rates of interest and method of allocation;

accumulated funded productivity contributions are to be taken to be accumulated funded employer contributions for the purposes of the definition of accumulated funded contributions in Section 3 of the Superannuation Act 1990.

accumulated member in relation to a member or a preserved benefit member, means

contributions the sum of the following cumulative amounts taking into account any reductions that apply under rule 16.4.2(a):

(a) the cumulative amounts are:

 contributions that have been, or are deemed to have been, paid or have become payable, by the member or preserved benefit member on or after his/her first day of membership; and

 the amount of any accumulated member contributions included in a preserved benefit applicable to the person immediately before last becoming a member, plus the amount of any interest up to his/her first day of membership in accordance with a determination or determinations by CSC as to rates of interest and the method of allocation; and

 the amount of any accumulated member contributions accrued before last becoming an invalidity pensioner by, and not refunded to, a person who was an invalidity pensioner immediately before becoming a member; and

 any amount that is the member’s paid accumulated contributions under the Superannuation Act 1976 included in a transfer of assets in respect of him/her to CSC under section 248 of that Act; and

 the amount calculated under paragraph 11.3.29(b) (if any); and

 the interest (if any) on these amounts in accordance with a determination or determinations by CSC as to rates of interest and method of allocation.

accumulated productivity in relation to a member or a preserved benefit member, means

contributions the sum of the accumulated funded productivity contributions and the accumulated unfunded productivity contributions taking into account any reductions that apply under rule 16.4.2(b).

accumulated transfer means:
amount

 in relation to a member — the transfer amount relating to the member plus accumulated interest calculated under Rule 11.1.4, taking into account any reductions that apply under paragraph 16.4.2(c).

 in relation to a preserved benefit member — the amount so preserved in the PSS scheme plus accumulated interest calculated under Rule 11.1.5, as taking into account any reductions that apply under paragraph 16.4.2(c).

accumulated unfunded in relation to a member or a preserved benefit member,

productivity contributions means the sum of:

 any amount that is unfunded productivity benefits for the purpose of determining a member’s CSS transfer multiple under Rule 14.2.2; or

 any amount that is the notional interim benefit under the Superannuation (Productivity Benefit) Act 1988 in the case of a person to whom an unfunded transfer multiple applied on his/her first day of membership under Rule 5.2.20; or

 the amount of any accumulated unfunded productivity contributions included in a preserved benefit applicable to the person immediately before last becoming a member; or

 the amount of any accumulated unfunded productivity contributions accrued on last becoming an invalidity pensioner by a person who was an invalidity pensioner immediately before becoming a member; and

 the interest (if any) on these amounts in accordance with a determination or determinations by CSC as to rates of interest and method of allocation.

additional accumulation (see Rule 16.1.2)
amount

additional accumulation (see Rule 16.1.2)
component

amount includes a nil amount.

approved authority has the same meaning as in the Superannuation Act 1990.

approved deposit fund has the same meaning as in the SIS Act.

approved medical means a medical practitioner approved by CSC for the

practitioner purposes of the Deed and the Rules.

approved superannuation means:

scheme

 a superannuation scheme, approved by the Minister under Section 33C of the Superannuation Act 1990, providing benefits for persons who are employed by, or are members of the staff of, an authority or body; and includes

 for the purposes of Divisions 2 and 3 of Part 5 and Rule 10.1.1 a superannuation scheme approved by the Minister under Section 159 of the Superannuation Act 1976.

APS Agency means an Agency within the meaning of the Public Service Act 1999.

APS employee has the same meaning as in the Public Service Act 1999.

assessment has the same meaning as in the Superannuation Contributions Tax (Assessment and Collection) Act 1997.

associate a person who has an entitlement to an associate benefit.

associate benefit (see Rule 16.1.2)

associate preserved (see Rule 16.1.2)
benefit

associate preserved (see Rule 16.1.2)
pension

associate standard (see Rule 16.1.2)
pension

authorised superannuation means a superannuation scheme, declared by the Minister under

scheme Section 33G of the Superannuation Act 1990 to be an authorised superannuation scheme, providing benefits for persons
who are employed by, or are members of the staff of, an authority or body.

available early release in relation to a member at a particular time, means the difference

amount between the member’s early release amount at that time and the member’s early release deduction amount at that time.

average salary is that applicable under Division 5 of Part 3 to a regular member and under Division 6 of Part 3 to a casual member.

base amount (see Rule 16.1.2)

basic salary of a member means:

(a) the amount, or the element or elements of remuneration, ascertained under the determination of basic salary made by CSC under the Rules applicable at 30 June 1995 (unless any one of paragraphs (b) to (d) applies in relation to the member); and

(b) if Rule 1.2.3 applies in relation to the member—the amount, or the element or elements of remuneration, ascertained under the determination mentioned in that Rule (unless paragraph (c) or (d) applies in relation to the member); and

(c) if Rule 1.2.4 applies in relation to the member—the amount ascertained under the determination mentioned in that Rule (unless paragraph (d) applies in relation to the member); and

(d) if the member and his/her designated employer have agreed on an amount to be his/her basic salary—that amount.

Board means the board established under section 20 of the Superannuation Act 1990 as in force before its repeal by the Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011.

casual member means a PSS member who is:

 not a regular member and is not entitled to holiday leave and sick leave in his/her job; or

 a PSS member who is paid fees on a daily basis in respect of an office or position.

Comcare means the Commission for the Safety, Rehabilitation and Compensation of Commonwealth Employees.

compassionate ground has the same meaning as in regulation 6.01 of the Superannuation Industry (Supervision) Regulations 1994.

compensation leave means any period during which a person is absent full‑time from his/her employment due to an incapacity for work resulting from:

 an injury in respect of which compensation is payable under section 19 or 22 of the Safety, Rehabilitation and Compensation Act 1988 or the Safety, Rehabilitation and Compensation (Defence‑related Claims) Act 1988; or

 a service injury or disease (within the meaning of the Military Rehabilitation and Compensation Act 2004) in respect of which the person is receiving compensation under section 86 (part‑time Reservists), 87 (incapacitated cadets and declared members) or 127 (former member maintained in hospital) of that Act; or

 any period in respect of which persons not covered by those Acts are receiving similar compensation payments.

contribution day means:

 the Thursday that falls on 5 July 1990, and each succeeding alternate Thursday (see also rule 4.1.7); or

 another day that is determined by CSC to be a contribution day in relation to a member who transfers out of the PSS scheme on the sale or transfer of all or part of a particular organisation, business, service, asset or function; and

 a contribution day for the purposes of the Superannuation Act 1976 referred to in Rule 14.4.3.

contribution due day means:

 a contribution day on which a member is required to pay contributions under Part 4; or

 a contribution day for the purposes of the Superannuation Act 1976 referred to in Rule 14.4.3; or

 a contribution day on which a no‑TFN member would have been required to pay contributions under Part 4 if they were not a no‑TFN member; or

 a contribution day on which a zero contributions member would have been required to pay contributions under Part 4 if they were not a zero contributions member.

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

CSS scheme means the superannuation scheme established by the Superannuation Act 1976, commonly referred to as the Commonwealth Superannuation Scheme.

cumulative has a meaning affected by Rule 1.2.5.

death benefit accrual in relation to a deceased member, means the benefit applicable under Rule 5.1.5.

deceased limited benefits means a limited benefits member who died before ceasing

member to be a limited benefits member.

deceased member means a member who died before ceasing to be a member but does not include a deceased limited benefits member.

deceased pensioner means a former member who, immediately before his/her death, was in receipt of a PSS pension or would have been except for its suspension under the invalidity provisions in Division 11 of Part 10 of these Rules.

deceased preserved means a former preserved benefit member who died before

benefit member his/her preserved benefit became payable.

decision for the purposes of reconsidering decisions of CSC under Part 13 of these Rules, includes:

 making, suspending, revoking or refusing to make an order or determination; and

 giving, suspending, revoking or refusing to give a certificate, direction, approval, consent or permission; and

 issuing, suspending, revoking or refusing to issue an authority or other instrument; and

 imposing a condition or restriction; and

 making a declaration, demand or requirement; and

 retaining, or refusing to deliver up, an article; and

 doing or refusing to do any other act or thing;

under the Rules.

Department means:

 an APS Agency; or

 a Department of the Parliament.

deferred annuity means an annuity of the type referred to by this name in the SIS Act.

designated employer has the same meaning as in the Superannuation Act 1990.

director has the same meaning as in the Governance of Australian Government Superannuation Schemes Act 2011.

Early release amount in relation to a member at a particular time, means the sum of the following amounts:

(a) the member’s accumulated member contributions at that time;

(b) the member’s accumulated funded productivity contributions at that time;

(c) the accumulated transfer amount, or if there are 2 or more such amounts, the sum of those amounts, in respect of the person at that time;

(d) the member’s Accumulated Additional Contributions, as defined in Rule 11.4.8.

early release deduction in relation to a member at a particular time, means the total of amount the following:

(a) the amount of each early release lump sum previously paid to or for the benefit of the member;

(b) interest (if any) on the amount of each such early release lump sum for the period beginning at the time the early release lump sum is paid and ending at the particular time, in accordance with a determination or determinations by CSC as to rates of interest and method of allocation.

early release lump sum means the lump sum paid under Rule 12.4.1.

eligible child in relation to a deceased member, a deceased pensioner, a deceased preserved benefit member or a deceased limited benefits member, is a child of the former member (including an adopted child, an ex‑nuptial child, a step‑child, a child of the former member within the meaning of the Family Law Act 1975 or any other person whom CSC determines is to be treated as a child of the former member) who:

 is under the age of 18 years; or

 has reached the age of 18 years but is under the age of 25 years and is receiving full‑time education at a school, college or university;

and

 immediately before the death of the former member:

 ordinarily lived with the former member; or

 was, in the opinion of CSC, wholly or substantially dependent upon the former member; or

 is born after the death of the former member, and would have, in the opinion of CSC, ordinarily lived with, or been wholly or substantially dependent on, the former member if the child had been born before the death of the former member.

Note Rule 1.2.6 is relevant for determining if a child is a step‑child.

eligible superannuation means a superannuation scheme that has been agreed by the

scheme Minister and CSC to be an eligible superannuation scheme under Division 8 of Part 6.

excluded period of leave means a period of leave of absence specified in Rule 4.2.1.

of absence

family law commencement means 18 May 2004.
day

Note Schedule 1 to the Superannuation Legislation Amendment (Family Law and Other Matters) Act 2004 commenced on 18 May 2004. The amendments made by the Twenty‑second Amendment of this Deed, which related to family law matters, also came into effect on that day.

family law value (see Rule 16.1.2)

final average salary means the average salary applicable to a member on his/her last day of membership.

final benefit accrual in relation to a former member means the benefit applicable under Rule 5.1.3.

first day of membership means:

 if the person has become a member on one occasion only, the day on which the he/she became a member of the PSS scheme; or

 if the person has become a member on more than one occasion, the day on which he/she last became a member of the PSS scheme; or

 in the case of a person who was a member of the CSS scheme until the date of his/her election to join the PSS scheme, the date in Rule 14.1.1.

fixed‑term employee means:

 a person appointed under section 58 of the Public Service Act 1999; or

 an APS employee on a fixed term; or

 a person who is appointed to a statutory office for a fixed term; or

 a person who holds an appointment, or is employed, otherwise than under the Public Service Act 1999, by the Commonwealth for a fixed term; or

 a person who holds an appointment, or is employed, by an approved authority for a fixed term; or

 a person who holds an appointment, or is employed, for a fixed term, and who is a person to whom Division 3 of Part IV of the Public Service Act 1922 applied immediately before the time (the repeal time) when that Act was repealed and who:

 during the transitional period (within the meaning of Part 3 of the Public Employment (Consequential and Transitional) Amendment Act 1999) continues in eligible public employment (within the meaning of Part IV of the Public Service Act 1922, as in force immediately before the repeal time); or

 after the end of that transitional period, continues in the same eligible public employment (within the meaning of Part IV of the Public Service Act 1922, as in force immediately before the repeal time) in which the person was engaged immediately before the end of that transitional period; or

 a person who holds an appointment, or is employed, for a fixed term, and who is a person who is a member by virtue of a declaration under paragraph 6(1)(j) of the Superannuation Act 1990.

fortnightly contribution means the fortnightly salary calculated under Rule 3.1.1 in

salary respect of a regular member or Rule 3.2.1 in respect of a casual member.

funded component (see Rule 16.1.2)

funded productivity in relation to a member or a preserved benefit member,

contributions means:

 productivity contributions paid or payable in relation to the person in accordance with Division 3 of Part 4 of these Rules; and

 where the person transferred from the CSS scheme, productivity contributions paid or payable under the Superannuation Act 1976, from his/her first day of membership to the date of his/her election to join the PSS scheme.

interest includes negative or zero interest, and the following words, when used in relation to interest, have a corresponding meaning – accrue, accrued, accruing, accumulate, accumulated, accumulates.

invalidity benefit accrual in relation to a former member means the benefit applicable under Rule 5.1.4.

invalidity pensioner means a former member who ceased membership on invalidity retirement who chose, and is entitled to, a pension under Division 5 of Part 6 of the Rules.

invalidity retirement means:

 for a member under age 60, the termination of his/her employment on the ground that, because of any mental or physical condition, he/she is unable to perform his/her duties, but only where CSC has certified under Section 13 of the Superannuation Act 1990 that the member will be entitled to invalidity benefits.

 for a member at or over age 60, the termination of his/her employment on the ground that he/she is unable to perform his/her duties because of any mental or physical condition.

involuntary retirement means cessation of membership of the PSS scheme in one of the following circumstances:

 in the case of a member who has reached his/her minimum retiring age, he/she is retired, otherwise than at his/her own request; or

 the member’s employment or appointment is terminated on a ground similar to a ground specified in section 76W of the Public Service Act 1922, as in force immediately before its repeal, but not including termination under the Public Service Management Act 1994 of the Australian Capital Territory of an appointment under that Act if the appointment was made on probation and had not been confirmed when the termination was effected; or

 in the case of a permanent employee, the position or office of the member ceases to exist, whether by reason of its being abolished or otherwise; or

 the member’s employment or appointment is terminated on a ground similar to a ground specified in section 76D or 76L of the Public Service Act 1922, as in force immediately before its repeal; or

 the member is retired under section 76FA or subsection 76F(1B) of the Public Service Act 1922, in its continued application because of section 8 of the Public Employment (Consequential and Transitional) Amendment Act 1999; or

 in the case of an SES employee, the member retires under section 37 of the Public Service Act 1999; or

 in the case of a fixed‑term employee, in the circumstances referred to in Rules 6.4.1, 6.4.2, 6.4.4, 6.4.9, 6.4.10 and 6.4.11;

but does not include cessation of a member’s membership:

 because of invalidity retirement; or

 after the member has reached his/her maximum retiring age; or

 on the sale or transfer of all or part of an organisation, business, service, asset or function (see Divisions 6 and 7 of Part 6); or

 initiated through the member’s own actions, including

 dismissal; or

 forfeiture of office.

last birthday in relation to a member means the later of:

 the last anniversary of his/her birth (where relevant, 1 March is substituted for 29 February in any non‑leap year); or

 the date of becoming a member.

last day of membership in relation to a member or former member means:

 the date on which he/she ceased to be a member; or

 where he/she has ceased to be a member on more than one occasion, the date he/she last ceased to be a member

legal personal has the same meaning as in the SIS Act.

representative

life assurance company has the same meaning as in the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997.

limited benefits member is a member who:

 under Rule 10.2.1, CSC has determined is not of sufficiently sound health to carry out all of the duties of his/her position without taking excessive sick leave during the three years after he/she first became a member or first became a member for any concurrent period or periods of membership; or

 under Rule 10.2.6, failed to provide a completed medical questionnaire or undergo a medical examination or test; or

 under Rule 10.12.1, failed to give information, or gave false or misleading information in connection with a medical questionnaire or medical examination or test; and

has not ceased to be such a member.

marital or couple relationship

means a relationship at a particular time between a member, a preserved benefit member or a pensioner and another person, whether or not they were legally married to each other at the time of the relationship, under which they had been living with each other:

 as husband and wife, spouses, or partners, on a permanent and bona fide domestic basis for a continuous period of at least 3 years up to that time; or

 for a continuous period of less than 3 years up to that time but, in the opinion of CSC, were living with each other as husband and wife, spouses, or partners, on a permanent and bona fide domestic basis at that time, having regard to any evidence relevant in that respect, which includes evidence establishing any of the following:

 that the other person was wholly or substantially dependent on the member, preserved benefit member or pensioner;

 that they were legally married to each other;

 that the relationship was registered under a law of a State or Territory prescribed for the purposes of section 22B of the Acts Interpretation Act 1901, as a kind of relationship prescribed for the purposes of that section;

 that a child was born of the relationship or was adopted during the period of the relationship;

 that there is a child of both of the persons within the meaning of the Family Law Act 1975;

 that they jointly owned a home which was their usual residence;

 any other matters that CSC considers relevant.

Despite the definition of ‘spouse’ in Rule 1.2.1, the reference to spouse in this definition is a reference to spouse within the meaning of section 2CA of the Acts Interpretation Act 1901.

maximum benefit means a benefit calculated under Divisions 6 or 7 of Part 5, Division 3 of Part 11 or Division 3 of Part 14.

maximum benefits means a member to whom Rule 5.6.1, 5.7.1 or 11.3.10

member applies.

maximum retiring age in relation to a member means:

 the age of 65 years; or

 the age specified as the maximum retiring age applicable to the member under the terms and conditions, including any law of the Commonwealth that affects the maximum retiring age of the member, under which a member:

 is employed or holds office; or

 was employed or held office on his/her last day of membership.

member means a regular member or a casual member.

member contributions means:

 contributions paid or payable by a member under Part 4; and

 where the member transferred from the CSS scheme, contributions paid or payable by the member under the Superannuation Act 1976 from his/her first day of membership to the date of his/her election to transfer to the PSS scheme.

member contributions (see Rule 16.1.2)
amount

member contributions (see Rule 16.1.2)
component

member spouse (see Part VIIIB or VIIIC of the Family Law Act 1975 and Rule 16.1.1)

Military Rehabilitation means the Commission established under the Military

and Compensation Rehabilitation and Compensation Act 2004.

Commission

minimum retiring age in relation to a member means:

 the age specified as the minimum retiring age applicable to the member under the terms and conditions, including any law of the Commonwealth that affects the minimum retiring age of the member, under which a member:

 is employed or holds office; or

 was employed or held office on his/her last day of membership; or

 age 55 where no such minimum retiring age is specified in the terms and conditions of a member’s office or employment.

non‑member spouse (see Part VIIIB or VIIIC of the Family Law Act 1975 and Rule 16.1.1)

non‑standard pension (see Rule 16.1.2)

no‑TFN member means a member for which the PSS Fund cannot accept certain contributions because CSC does not hold the member’s tax file number, in accordance with subregulation 7.04(2) of the Superannuation Industry (Supervision) Regulations 1994.

notional interest includes negative or zero notional interest.

operative time (see Rule 16.1.2)

original interest (see Rule 16.1.2)

partial invalidity pension means a pension which:

 may be payable to a member:

 where he/she was an invalidity pensioner immediately before last becoming a member, or would have been if his/her invalidity pension was not suspended; or

 whose salary is decreased for health reasons; and

 is calculated under Division 5 of Part 10 of these Rules.

partial invalidity means a person to whom a partial invalidity pension is payable

pensioner under Division 5 of Part 10 of these Rules.

partially dependent child in relation to a deceased member, a deceased pensioner, a deceased preserved benefit member or a deceased limited benefits member, is a child of the former member (including an adopted child, an ex‑nuptial child, a step‑child, a child of the former member within the meaning of the Family Law Act 1975 or any other person whom CSC determines is to be treated as a child of the former member) who:

 is not an eligible child; and

 is under the age of 18 years; or

 has reached the age of 18 years but is under the age of 25 years and is receiving full‑time education at a school, college or university;

and

 in respect of whom, immediately before the death of the former member,

 the former member was voluntarily making, or required by a Court to make, regular maintenance payments; or

 in the opinion of CSC, the former member would have been voluntarily making, or required by a Court to make, such payments if the child had been born before the death of the former member.

Note Rule 1.2.6 is relevant for determining if a child is a step‑child.

partner a person is the partner of another person if the two persons have a relationship as a couple (whether the persons are the same sex or different sexes).

payment split (see Rule 16.1.2)

pension means a pension payable under the Rules.

pensioner means a former member to whom a pension is payable under the Rules, but does not include the recipient of a pension paid as a death benefit.

pension payday means the Thursday that falls on 12 July 1990 and each succeeding alternate Thursday.

period of membership means the period commencing on the first day of membership and ending on the last day of membership of the PSS scheme.

permanent employee has the same meaning as in the Superannuation Act 1990.

permanent employer means, in relation to a member who is on a period of leave of absence without pay, the employer by whom the member would normally be employed if not for the period of leave of absence without pay.

permanent full‑time means:

employee

 a permanent employee employed to work on a full‑time basis;

 the holder of a statutory office on a full‑time basis;

 a person to whom Part IV of the Public Service Act 1922 applied immediately before the time (the repeal time) when that Act was repealed, and who was a permanent employee employed on a full‑time basis immediately before that Part applied, and who:

 a person declared by CSC, in agreement with the Minister, to be a permanent full‑time employee.

permanent part‑time means:

employee

 a permanent employee employed to work on less than a full‑time basis;

 the holder of a statutory office on less than a full‑time basis;

 a person to whom Part IV of the Public Service Act 1922 applied immediately before the time (the repeal time) when that Act was repealed, and who was a permanent employee employed on less than a full‑time basis immediately before that Part applied, and who:

 a person declared by CSC, in agreement with the Minister, to be a permanent part‑time employee.

personal earnings in relation to a person who is an invalidity pensioner means salary, wages, fees or other amounts received by the person for services rendered, or work performed, by the person and includes:

 remuneration paid as the director of a company; or

 commission received for canvassing, collecting or similar activities.

plus has a meaning affected by Rule 1.2.5.

pre‑assessment payment means a payment made under Division 10 of Part 10 of these Rules.

preserved benefit means a benefit that, on a member ceasing membership, is either compulsorily or voluntarily retained in the PSS scheme for payment under Part 8 of these Rules, together with any increases under Division 6 of that Part, to, or in respect of, the former member or his/her beneficiaries.

preserved benefit means a former member to or in respect of whom a preserved

member benefit has not yet been paid.

productivity contributions (see Rule 16.1.2)
amount

productivity contributions (see Rule 16.1.2)
component

PSS Fund means the Fund established by Deed, as amended from time to time, under the Superannuation Act 1990.

PSS member means a person who is a member of the PSS scheme by force of Part 3 of the Superannuation Act 1990.

PSS scheme means the superannuation scheme established by the Deed, as amended from time to time, referred to in Section 4 of the Superannuation Act 1990.

recognised allowances of a member means:

(a) the amount, or the element or elements of remuneration, ascertained under the determination of recognised allowances made by CSC under the Rules applicable at 30 June 1995 (unless any one of paragraphs (b) to (d) applies in relation to the member); and

(c) if Rule 1.2.4 applies in relation to the member—the amount ascertained under the determination mentioned in that Rule (unless paragraph (d) applies in relation to the member); and

(d) if the member and his/her designated employer have agreed on an amount to be his/her recognised allowances—that amount.

regular member means a PSS member who is:

 a permanent full‑time employee;

 a permanent part‑time employee;

 a temporary full‑time employee; or

 a temporary part‑time employee who is entitled to holiday leave and sick leave in his/her job;

but does not include a PSS member who is paid fees on a daily basis in respect of an office or position.

release authority means:

for the purposes of Part 17:

 a release authority issued by the Commissioner of Taxation under item 3 of the table in subsection 135‑10(1) of Schedule 1 to the Taxation Administration Act 1953; and

for the purposes of these Rules, except for Part 17:

 a release authority issued under taxation legislation for the release of an amount from a member’s superannuation interest.

RSA has the same meaning as in the Retirement Savings Accounts Act 1997.

roll‑over means payment by CSC as a roll‑over superannuation benefit (as defined in the Income Tax Assessment Act 1997) within the superannuation system (as defined in the SIS Act).

Note:

The term “roll‑over superannuation benefit” is defined in Division 306 of the Income Tax Assessment Act 1997 and includes a superannuation benefit paid from one superannuation plan to another. The term “superannuation system” is defined in regulations made under the SIS Act and includes regulated superannuation funds, approved deposit funds, annuities, deferred annuities and Retirement Savings Accounts.

scheme value (see Rule 16.1.2)

Secretary has the same meaning as under the Public Service Act 1999.

separation amount (see Rule 16.1.2)

separation factor (see Rule 16.1.2)

severe financial hardship has the same meaning as in regulation 6.01 of the Superannuation Industry (Supervision) Regulations 1994.

SIS Act means the Superannuation Industry (Supervision) Act 1993 and the regulations in force under that Act.

splitting agreement (see Rule 16.1.2)

splitting order (see Rule 16.1.2)

splitting percentage (see Rule 16.1.2)

spouse in relation to a deceased member, a deceased limited benefits member, a deceased preserved benefit member or a deceased pensioner, means:

 another person who had a marital or couple relationship with the deceased person at the time of the deceased person’s death; or

 another person who did not have a marital or couple relationship with the deceased person at the time of the deceased person’s death but who had previously had a marital or couple relationship with the deceased person, and:

 at the time of the deceased person’s death, that other person was legally married to the deceased person; and

 in the opinion of CSC, that other person was wholly or substantially dependent upon the deceased person at the time of the deceased person’s death.

standard pension (see Rule 16.1.2)

standard risk in relation to a member being assessed by a life office for the provision of additional death and invalidity cover under Division 3 of Part 10 of these Rules, means a member who does not:

 suffer from any physical or mental incapacity or condition; and/or

 engage in any hazardous occupation or pursuit.

statutory office has the same meaning as in the Superannuation Act 1990.

sum has a meaning affected by Rule 1.2.5

superannuation guarantee means an amount for the purposes of ensuring that an employer of

additional amount a person would not have an individual superannuation guarantee shortfall within the meaning of the Superannuation Guarantee (Administration) Act 1992 in respect of the person for any period in which the person was a member. Such an amount will be determined by CSC having regard to:

(a) the charge percentage specified in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992 as it applied during the period in which the person was a member; and

(b) the advice of an actuary in relation to the calculation of the amount.

superannuation interest (see Rule 16.1.2)

surcharge has the same meaning as in the Superannuation Contributions Tax (Assessment and Collection) Act 1997.

surchargeable means surchargeable contributions (within the meaning of the

contributions Superannuation Contributions Tax (Assessment and Collection) Act 1997) that are attributable to the operation of the Rules.

taxation legislation means the Taxation Administration Act 1953, the Income Tax Assessment Act 1997 and the Income Tax (Transitional Provisions) Act 1997.

temporary employee has the same meaning as in the Superannuation Act 1990.

temporary full‑time means a temporary employee employed to work on a

employee full‑time basis for a period of at least three months or such other period as CSC decides.

temporary part‑time means a temporary employee who is employed to work on a

employee part‑time basis for a period of at least three months or such other period as CSC decides

terminal medical means a condition(s) suffered by an affected person that has

condition been certified by two or more medical practitioners, at least one of whom is not treating the affected person, who have experience in the condition(s), as being of either a terminal nature or of such severity that within two years of the date of their certificate the affected person would need assistance with personal or nursing care on a daily basis.

total has a meaning affected by Rule 1.2.5.

totally and permanently means that, because of a physical or mental condition, the

incapacitated person is unlikely ever to work again in a job for which he/she:

 is reasonably qualified by education, training or experience; or

 could be so qualified after retraining.

transfer amount means an amount transferred by:

(a) a member into the PSS scheme under Rule 11.1.1 or 11.1.2; or

(b) a preserved benefit member into the PSS scheme under Rule 11.1.1A;

less income tax payable by the PSS Fund in relation to that amount.

unfunded benefit accrual in relation to a member on a particular day means the amount of the benefit accrual under Division 1 of Part 5 of the member on that day less the sum of his/her accumulated member contributions and accumulated productivity contributions on that day

unfunded component (see Rule 16.1.2).

unfunded preserved in relation to a preserved benefit for a preserved benefit member

benefit on a particular day, means the amount of the preserved benefit on that day that is attributable to the amount (if any) of the member’s final unfunded benefit accrual included in the preserved benefit, taking into account any reductions that apply under Rule 16.4.5.

zero contributions member means a member for which the PSS Fund is unable to accept Part 4 contributions under the SIS Act because the member:

 has reached age 75; or

 has reached age 65 but not age 75, and was not gainfully employed on at least a part‑time basis during the financial year.

1.2.2 If a word or phrase defined in a Part or a Division of these Rules is used elsewhere in these Rules, it has the same meaning unless excluded by the context. For convenience, these words and phrases are listed as signpost definitions in Rule 1.2.1 above.

Minister may make determinations of basic salary and recognised allowances

1.2.3 This rule applies in relation to a member if the Minister makes a determination of an amount, or an element or elements of remuneration, as basic salary or recognised allowances, that applies in relation to the member.

Members to whom a determination applies

1.2.4 This rule applies in relation to a member if:

(a) the member is appointed under an Act and a Minister makes a determination under that Act in respect of the remuneration of the member; or

(b) the member is appointed under the Parliamentary Service Act 1999 and the Presiding Officers (within the meaning of that Act) make a determination under that Act in respect of the remuneration of the member; or

and:

(d) an amount of basic salary of the member can be ascertained under the determination; or

(e) an amount of recognised allowances of the member can be ascertained under the determination and the determination expressly mentions recognised allowances.

1.2.4A For the purposes of Rule 1.2.4(c), an assignment under subsection 14(3) of the Remuneration Tribunal Act 1973 of a Secretary to an amount of remuneration is taken to be a determination made under the Remuneration Tribunal Act 1973 in respect of the remuneration of the Secretary.

1.2.5 If:

(a) a provision of these Rules involves the calculation of a sum (whether the expression “cumulative”, “sum”, “total”, “plus” or any other expression is used); and

(b) the calculation involves negative interest or negative notional interest; and

the sum is taken to be zero.

1.2.6 Without limiting who is a step‑child for the purposes of the Rules, someone who is a child of a partner of the person is the step‑child of the person, if he or she would be the person’s step‑child except that the person is not legally married to the partner.

Part 2 — MEMBERSHIp

Division 1 Membership

Becoming a member

2.1.1 A person becomes a PSS member under Part 3 of the Superannuation Act 1990. That Part of the Superannuation Act 1990 also provides when a person becomes a member of the PSS scheme and provides authority for the Minister to declare that a particular person is a PSS member or is not a PSS member.

Note: Amendments to the Superannuation Act 1990 that commenced on 1 July 2005 effectively closed the PSS scheme to new entrants from that date. Nevertheless, certain people can join or are required to rejoin the PSS scheme on or after 1 July 2005, in particular:

 a person who commences employment with the Australian Government or an approved authority who is:

‑ already a member of the PSS scheme eg due to another concurrent
instance of employment;

‑ a person who has a preserved benefit in the PSS scheme that has not
been paid;

‑ a person who is an invalidity pensioner;

 a person who was the holder of a statutory office on 30 June 2005 or was a
temporary employee on that date who had a continuing right to elect to be a
PSS member in respect of the appointment or employment held on that day
(see subsection 6(4) and sections 7 and 8 of the Superannuation Act 1990);

 a person who was a temporary employee before 1 July 2005 and who made
an election before that date under section 8 of the Superannuation Act 1990
to join the PSS scheme and the election took effect on or after that date;

 a person who validly elects to transfer to the PSS scheme from the CSS scheme.

Types of members

2.1.2 Members are classified according to the nature of their employment in a Department or Commonwealth authority or body as set out in the following Table:

Table – Membership
Category	Employment	Does NOT include
regular member	permanent full‑time permanent part‑time temporary full‑time temporary part‑time with entitlement to holiday leave and sick leave	A person paid fees on a daily basis
casual member	temporary part‑time with no entitlement to holiday leave and sick leave Paid fees on a daily basis	A person who is a regular member
Note: Before becoming a member while employed in a temporary full‑time or temporary part‑time capacity, a person must meet the requirements of section 8 of the Superannuation Act 1990 in relation to length of employment.

2.1.3 A regular member or a casual member can be further classified for particular purposes as a limited benefits member (see Division 2 of Part 10), a maximum benefits member (see Rule 5.6.1), no‑TFN member (see Rule 1.2.1) or a zero contributions member (see Rule 1.2.1).

Concurrent memberships

2.1.4 A person may be a member in respect of two or more concurrent employments.

2.1.5 A person who:

(a) is an eligible employee for the purposes of the CSS scheme; or

(b) has one or more preserved benefits;

may also concurrently be a member in respect of one or more employments.

Preserved benefit members

2.1.6 A former member who has a preserved benefit compulsorily or voluntarily retained in the PSS scheme, but not yet paid, is classified as a preserved benefit member.

2.1.7 A former member may have two or more preserved benefits. Such preserved benefits may be combined (see Rules 8.5.4, 8.5.5 and 8.5.6).

Note: Separate benefits may be payable in respect of periods of concurrent membership and in respect of membership and concurrent preserved benefit membership.

Choosing to cease PSS membership

2.1.8 For the purposes of subsection 6B(1) of the Superannuation Act 1990, the phrase a member who is making member contributions includes, but is not limited to:

(a) a member who is making member contributions to the PSS Fund at a rate of between 2% and 10% (inclusive);

(b) a member who is not contributing to the PSS Fund because they are permitted to contribute at a rate of 0% in accordance with the Rules; and

but does not include a preserved benefit member.

Note: Section 6B of the Superannuation Act 1990 generally allows a “contributory” member (but also includes a maximum benefits member) of the PSS to make an election to cease to be a member of the scheme. A member who is on a period of leave without pay who cannot pay contributions under the Rules may be able to make such an election when the relevant period of leave has ended. A preserved benefit member may also be able to make such an election if they return to contributory membership in the future.

Where a member or a maximum benefits member makes such an election, they will not be able to return to membership of the PSS in respect of any current membership, or any former membership where they have a preserved benefit in the scheme.

Division 2 Continuation of Membership

Unsuccessful candidates at Parliamentary elections

2.2.1 A person who ceases membership on the voluntary termination of his/her appointment or employment to become a candidate at a Parliamentary election is deemed not to have ceased to be a member, provided he/she:

(a) ceased membership within 6 months before nominations for the election closed; and

(b) was a candidate at the election and failed to be elected; and

2.2.2 A person who dies or becomes physically or mentally incapacitated after ceasing membership to contest a Parliamentary election may, where considered appropriate by CSC, in agreement with the Minister, be deemed to have continued to be a member to a particular date and to have died or retired on invalidity grounds while a member.

2.2.3 A person who is deemed under this Division not to have ceased to be a member:

(a) is not entitled to any benefits that were payable when he/she ceased membership to contest the election; and

(b) must repay within a reasonable period the amount of any benefit paid; and

(c) is deemed to have been in receipt of the annual salary that would have been his/her annual salary had he/she not ceased membership.

Member re‑instated

2.2.4 A person who again becomes a member because of having been, or having been deemed to be, re‑appointed or re‑employed in circumstances similar to:

(a) 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 1922, as in force immediately before its repeal; or

(b) the circumstances in which a person could have been deemed to have been re‑appointed to the Australian Public Service in accordance with section 87K, 87M, 87P or 87Q of the Public Service Act 1922, as in force immediately before its repeal;

and he/she would have continued to be a member if his/her appointment or employment had not been terminated, is deemed not to have ceased to be a member and must repay any benefit paid to him/her as a result of that termination.

Part 3 — salary for superannuation
purposes

Division 1 Contribution Salary — Regular Members

Fortnightly contribution salary

3.1.1 The fortnightly contribution salary on a contribution due day of a regular member is calculated by the following formula:

$Start formula start fraction ACS times Factor over 26 end fraction end formula$

where ACS is annual contribution salary and ACS and Factor are defined:

(a) in rule 3.1.2 if the regular member, on his/her last birthday, was:

(i) a regular member; and

(ii) not in receipt of partial invalidity pension; or

(b) in rule 3.1.3 if the regular member, on his/her last birthday, was:

(i) a regular member; and

(ii) in receipt of partial invalidity pension; or

(i) a casual member; and

(ii) not in receipt of partial invalidity pension; or

(d) in rule 3.1.5 if the regular member, on his/her last birthday, was;

(i) a casual member; and

(ii) in receipt of partial invalidity pension.

Definitions of ACS and Factor

3.1.2 If the regular member, on his/her last birthday, was a regular member and was not in receipt of partial invalidity pension:

(a) ACS is the greatest of:

(i) the sum of his/her annual basic salary and recognised allowances, if any, payable as for full time work on his/her last birthday; and

(ii) the sum of the annual maintained basic salary and maintained recognised allowances, if any, applicable to him/her on his/her last birthday (see Division 3 of this Part); and

(iii) his/her annual CSS salary, if any, on his/her last birthday (see Division 4 of this Part); and

(b) Factor is, if, on his/her last birthday, the regular member was:

(i) a permanent full‑time employee or a temporary full‑time employee — 1; or

(ii) a permanent part‑time employee or a temporary part‑time employee — the ratio

$Start formula start fraction PTH over FTH end fraction end formula$

where:

PTH is the number of hours being worked part‑time (including any hours not being work that attracted compensation payments) on that last birthday; and

FTH is the number of hours that would have been worked on that last birthday if he/she had been working full time.

3.1.3 If the regular member, on his/her last birthday, was a regular member and was in receipt of partial invalidity pension:

(a) ACS is:

(i) if the partial invalidity pension became applicable when maintained basic salary and maintained recognised allowances (see Division 3 of this Part) or CSS salary (see Division 4 of this Part) were not applicable, the sum of his/her annual basic salary and recognised allowances, if any, payable as for full time work on his/her last birthday; or

(ii) if:

(A) maintained basic salary and/or maintained recognised allowances (see Division 3 of this Part) or CSS salary (see Division 4 of this Part) were applicable on that last birthday; and

(B) at the last birthday before the partial invalidity pension became applicable, maintained basic salary and/or maintained recognised allowances (see Division 3 of this Part) or CSS salary (see Division 4 of this Part) were applicable;

an amount determined by CSC having regard to the principles in this Division underlying the calculation of fortnightly contribution salary and the need for equity between members; and

(b) Factor is, if, on his/her last birthday, the regular member was:

(i) a permanent full‑time employee or a temporary full‑time employee — 1; or

(ii) a permanent part‑time employee or a temporary part‑time employee — the ratio

$Start formula start fraction PTH over FTH end fraction end formula$

where:

PTH is the number of hours being worked part‑time (including any hours not being worked that attracted compensation payments) on that last birthday; and

FTH is the number of hours that would have been worked on that last birthday if he/she had been working full‑time.

3.1.4 If the regular member, on his/her last birthday, was a casual member and was not in receipt of partial invalidity pension:

(a) ACS is the greater of:

(i) the sum of his/her annual basic salary and recognised allowances, if any, payable as for full time work on the day he/she last commenced as a regular member; or

(ii) his/her annual CSS salary, if any, on the day he/she last commenced as a regular member (see Division 4 of this Part); or

(iii) his/her salary for average salary purposes under paragraph 3.5.2(d) or (e), as the case may be, on the day he/she last commenced as a regular member (see Division 5 of this Part);

and

(b) Factor is, if, on the day he/she last commenced as a regular member, the regular member was:

(i) a permanent full‑time employee or a temporary full‑time employee — 1; or

(ii) a permanent part‑time employee or a temporary part‑time employee — the ratio

$Start formula start fraction PTH over FTH end fraction end formula$

where:

PTH is the number of hours being worked part‑time (including any hours not being worked that attracted compensation payments) when he/she last commenced as a regular member; and

FTH is the number of hours that would have been worked when he/she last commenced as a regular member if he/she had been working full‑time.

3.1.5 If the regular member, on his/her last birthday, was a casual member and was in receipt of partial invalidity pension:

(a) ACS is the sum of his/her annual basic salary and recognised allowances, if any, payable as for full time work on the day he/she last commenced as a regular member;

(b) Factor is, if, on the day he/she last commenced as a regular member, the regular member was:

(i) a permanent full‑time employee or a temporary full‑time employee — 1; or

(ii) a permanent part‑time employee or a temporary part‑time employee — the ratio

$Start formula start fraction PTH over FTH end fraction end formula$

where:

PTH is the number of hours being worked part‑time (including any hours not being worked that attracted compensation payments) when he/she last commenced as a regular member; and

FTH is the number of hours that would have been worked when he/she last commenced as a regular member if he/she had been working full‑time.

Division 2 Contribution Salary — Casual Members

Fortnightly contribution salary

3.2.1 The fortnightly contribution salary on a contribution due day of a casual member who is not paid fees on a per diem basis is:

(a) the amount of basic salary and recognised allowances, if any, received by him/her in respect of the fortnight to which that contribution due day relates; or

(b) if he/she is on compensation leave on the contribution due day, the amount of basic salary and recognised allowances, if any, that would have been received if he/she was working (and not receiving compensation payments in respect of hours not worked) the hours applicable in the last complete fortnight worked before going on compensation leave.

3.2.2 The fortnightly contribution salary on a contribution due day of a casual member who is paid fees on a per diem basis in respect of an office or position is:

(a) the amount of the fees, if any, received by him/her in respect of the fortnight to which that contribution due day relates; or

(b) if he/she is on compensation leave on the contribution due day, the amount of the fees that would have been received if he/she was working (and not receiving compensation payments in respect of days not worked) the days applicable in the last complete fortnight worked before going on compensation leave.

3.2.3 CSC will determine the fortnightly contribution salary of a person who becomes a casual member when he/she is in receipt of a partial invalidity pension.

Division 3 Maintained Salary — Regular Members

When applicable

3.3.1 If a regular member suffers a reduction in the sum of his/her hourly rate of basic salary and/or recognised allowances a maintained basic salary and, if any, maintained recognised allowances apply for the purposes of these Rules until such time as the sum of the annual rate of the regular member’s basic salary and, if any, recognised allowances on the basis of full‑time work, equals or exceeds the sum of the regular member’s maintained basic salary and maintained recognised allowances.

Maintained salary — reduction occurred before 1 July 2003

3.3.2 Where the reduction in the hourly rate occurred before 1 July 2003:

(a) the amount of maintained basic salary on any day before 1 July 2003 is the annual rate, on the basis of full‑time work, at which the basic salary applicable to the regular member in the position held immediately prior to the reduction in the hourly rate is payable on that day; and

(b) the amount of maintained basic salary on any day after 30 June 2003 is the amount of maintained basic salary on 30 June 2003 increased by multiplying that amount by the factor calculated by the formula below; and

(i) if a partial invalidity pension is not payable as a consequence of the reduction in the hourly rate — the annual amount, on the basis of full‑time work, of the recognised allowances, if any, applicable to the regular member in the position held immediately prior to the reduction in the hourly rate; or

(ii) if a partial invalidity pension is payable as a consequence of the whole or part of the reduction in the hourly rate — the annual rate, on the basis of full‑time work, at which the recognised allowances, if any, applicable to the regular member in the position held immediately prior to the reduction in the hourly rate are payable on that day; and

(d) the amount of maintained recognised allowances, if any, on any day after 30 June 2003 is:

(ii) if a partial invalidity pension is payable as a consequence of the whole or part of the reduction in the hourly rate — the amount of maintained recognised allowances on 30 June 2003 increased by multiplying that amount by the factor calculated by the formula below:

$Start formula 1 plus open bracket start fraction New AWOTE minus Old AWOTE over Old AWOTE end fraction close bracket end formula$
where:

New AWOTE is the index number of the full‑time adult average weekly ordinary time earnings last published by the Australian Statistician before the day, in respect of a period ending after the reduction in the member’s hourly rate of basic salary and/or recognised allowances occurred but before the day;

Old AWOTE is the index number of the full‑time adult average weekly ordinary time earnings last published by the Australian Statistician on or before 1 July 2003;

provided:

(A) the New AWOTE index number exceeds the Old AWOTE index number; and

(B) the factor is to be rounded up or down to the nearest one thousandth; and

(C) any index number that is published by the Australian Statistician in substitution for an earlier published Old AWOTE or New AWOTE index number is to be disregarded for the purposes of this Rule; and

if the Australian Statistician changes the reference base for the index of full‑time adult average weekly ordinary time earnings, regard shall only be had to index numbers published in terms of the new reference base.

Maintained salary — reduction occurred after 30 June 2003

3.3.3 Where the reduction in the hourly rate occurred after 30 June 2003:

(a) the amount of maintained basic salary on any day is the annual amount, on the basis of full‑time work, of the basic salary applicable to the regular member in the position held immediately prior to the reduction in the hourly rate increased by multiplying that amount by the factor calculated by the formula below; and

(b) the amount of maintained recognised allowances, if any, on any day is:

(ii) if a partial invalidity pension is payable as a consequence of the whole or part of the reduction in the hourly rate — the annual amount, on the basis of full‑time work, of the recognised allowances, if any, applicable to the regular member in the position held immediately prior to the reduction in the hourly rate increased by multiplying that amount by the factor calculated by the formula below:

$Start formula 1 plus open bracket start fraction New AWOTE minus Old AWOTE over Old AWOTE end fraction close bracket end formula$
where:

Old AWOTE is the index number of the full‑time adult average weekly ordinary time earnings last published by the Australian Statistician before, or at the same time as, the reduction in the member’s hourly rate of basic salary and/or recognised allowances occurred;

provided:

(A) the New AWOTE index number exceeds the Old AWOTE index number; and

(B) the factor is to be rounded up or down to the nearest one thousandth; and

Division 4 CSS Salary

When applicable

3.4.1 Where a regular member elected to cease to be an eligible employee under:

(a) section 244 of the Superannuation Act 1976; or

(b) paragraph 4(1)(zo) of the Superannuation (CSS) Eligible Employees Regulations or subregulation 4A(1) of the Superannuation (CSS) Continuing Contributions for Benefits Regulations;

a CSS salary applies if, on the anniversary of his/her birth on or after that election:

(i) if he/she was not in receipt of partial invalidity pension under that Act, his/her annual rate of salary under that Act, or the salary that would have applied but for the election, was greater than the sum of his/her basic salary and recognised allowances, if any; or

(ii) if he/she was in receipt of partial invalidity pension under that Act at the time of making the election, or would have been in receipt of such partial invalidity pension under that Act but for the election, his/her annual rate of salary under that Act, calculated as though the anniversary of birth was the date of the election, was greater than the sum of his/her basic salary and recognised allowances, if any.

3.4.2 A CSS salary applies until such time as either:

(a) the sum of the member’s basic salary and recognised allowances, if any, on the basis of full‑time work; or

(b) the sum of the maintained basic salary and maintained recognised allowances, if any, applicable to the member;

equals or exceeds the CSS salary.

Rate of CSS Salary

3.4.3 On a particular day, the amount of a CSS salary is:

(a) if the regular member was not in receipt of partial invalidity pension under the Superannuation Act 1976 at the time of electing to cease to be an eligible employee, the amount of the annual rate of salary for basic contribution purposes that would have applied to the member if he/she had not ceased to be an eligible employee; or

(b) if the regular member was in receipt of partial invalidity pension under the Superannuation Act 1976 at the time of electing to cease to be an eligible employee, or would have been in receipt of partial invalidity pension but for the election, his/her annual rate of salary under that Act.

Division 5 Average Salary — Regular Members

Average Salary

$Start formula average salary equals start fraction X plus B1 plus B2 plus B3 plus E over n end fraction end formula$
3.5.1 The average salary on any day of a regular member is calculated by the following formula:

where the factors are defined in the following Table Average Salary Factors according to the mode of cessation of membership:

Average Salary Factors

Cessation otherwise than on involuntary retirement

Cessation on involuntary retirement

NOTE: The factors defined for the case of not ceasing on involuntary retirement are used to calculate average salary on cessation on involuntary retirement, if the date of cessation is an anniversary of the regular member’s birth, or is treated as such under Rule 3.5.4.

Three or more anniversaries of birth in period of membership (see also Rule 3.5.5)

X is 0.

X is the amount calculated by the following formula:

$Start formula open bracket start fraction D over 365 end fraction close bracket times O plus open bracket start fraction 365 minus D over 365 end fraction close bracket times P end formula$

where:

D is 1 plus the number of days between the date of the regular member’s cessation on involuntary retirement and the date of the anniversary of his/her birth immediately preceding the date of cessation; and

O is the regular member’s salary for average salary purposes (see Rule 3.5.2) on the date of his/her cessation on involuntary retirement; and

P is the regular member’s salary for average salary purposes (see Rule 3.5.2) on the anniversary of his/her birth immediately preceding the anniversary in B2 below.

B1 is
the regular member’s salary for average salary purposes (see Rule 3.5.2) on the anniversary of his/her birth immediately preceding the day at which the calculation is made, or on that day if it is an anniversary of his/her birth.

B1 is
the regular member’s salary for average salary purposes (see Rule 3.5.2) on the anniversary of his/her birth immediately preceding the date of cessation on involuntary retirement.

B2 is
the regular member’s salary for average salary purposes (see Rule 3.5.2) on the anniversary of his/her birth immediately preceding the anniversary in the definition of B1.

B3 is
the regular member’s salary for average salary purposes (see Rule 3.5.2) on the anniversary of his/her birth immediately preceding the anniversary in the definition of B2.

B3 is 0.

E is 0.

n is 3.

Two anniversaries of birth in period of membership (see also Rule 3.5.5)

X is 0.

X is the amount calculated by the following formula:

$Start formula open bracket start fraction D over 365 end fraction close bracket times O plus open bracket start fraction 365 minus D over 365 end fraction close bracket times P end formula$

where:

O is the regular member’s salary for average salary purposes (see Rule 3.5.2) on the date of his/her cessation on involuntary retirement; and

P is the regular member’s salary for average salary purposes (see Rule 3.5.2) on his/her first day of membership.

B1 is
the regular member’s salary for average salary purposes (see Rule 3.5.2) on the anniversary of his/her birth immediately preceding the date of cessation on involuntary retirement.

B2 is
the regular member’s salary for average salary purposes (see Rule 3.5.2) on the anniversary of his/her birth immediately preceding the anniversary in the definition of B1.

B3 is 0.

E is the regular member’s salary for average salary purposes (see Rule 3.5.2) on his/her first day of membership.

E is 0.

n is 3.

One anniversary of birth in period of membership (see also Rule 3.5.5)

X is 0.

X is the amount calculated by the following formula:

$Start formula open bracket start fraction D over 365 end fraction close bracket times O plus open bracket start fraction 365 minus D over 365 end fraction close bracket times P end formula$

where:

O is the regular member’s salary for average salary purposes (see Rule 3.5.2) on the date of his/her cessation on involuntary retirement; and

P is the regular member’s salary for average salary purposes (see Rule 3.5.2) on his/her first day of membership.

B1 is
the regular member’s salary for average salary purposes (see Rule 3.5.2) on the anniversary of his/her birth immediately preceding the date of cessation on involuntary retirement.

B2 is 0.

B3 is 0.

E is the regular member’s salary for average salary purposes (see Rule 3.5.2) on his/her first day of membership.

E is 0.

n is 2.

No anniversaries of birth in period of membership (see also Rule 3.5.5)

X is 0.

X is the amount calculated by the following formula:

$Start formula open bracket start fraction D over 365 end fraction close bracket times O plus open bracket start fraction 365 minus D over 365 end fraction close bracket times P end formula$

where:

D is 1 plus the number of days between the date of the regular member’s cessation on involuntary retirement and the date of his/her first day of membership; and

O is the regular member’s salary for average salary purposes (see Rule 3.5.2) on the date of his/her cessation on involuntary retirement; and

P is the regular member’s salary for average salary purposes (see Rule 3.5.2) on his/her first day of membership.

B1 is 0.

B2 is 0.

B3 is 0.

E is the regular member’s salary for average salary purposes (see Rule 3.5.2) on his/her first day of membership.

E is 0.

n is 1.

Salary for average salary purposes

3.5.2 For the purposes of the calculation under Rule 3.5.1, the salary for average salary purposes of a regular member is the greater of:

(a) the sum of his/her annual rate of basic salary and recognised allowances, if any, payable as for full time work; and

(b) the sum of his/her annual maintained basic salary and maintained recognised allowances, if any (see Division 3 of this Part); and

(c) his/her annual CSS salary, if any (see Division 4 of this Part) calculated as though he/she had continued to be an eligible employee under the Superannuation Act 1976 until ceasing to be an eligible employee on the day at which the calculation is made; and

(d) if he/she was a casual member paid fees on a per diem basis in respect of an office or position during his/her period of membership, the highest of the amounts in respect of any 12 months preceding an anniversary of birth while such a casual member calculated by multiplying the per diem fee applicable to him/her on that anniversary of birth by:

(i) the number of days in that 12 months on which he/she was paid for holding that office or position, including days not worked in the office or position that attracted compensation payments; or

(ii) if the office or position had been held for less than 12 months preceding that anniversary of birth:

(A) the number of days, if any, on which he/she was paid for holding that office or position, including days not worked in the office or position that attracted compensation payments; and

(B) the number of days in the remainder of a 12 month period on which either the per diem fee would have been paid if the pattern of expected fees applied in the remainder of a 12 month period, or that would attract compensation payments in respect of days not worked in the office or position; and

(e) if he/she was a casual member not paid on a per diem basis during his/her period of membership, the highest of the amounts of his/her annual basic salary and recognised allowances, if any, that would have been paid in any preceding year ending immediately before an anniversary of birth on which he/she was a casual member if:

(i) he/she worked full‑time for a year ending on that anniversary; and

(ii) he/she received throughout that year the hourly rate of basic salary and recognised allowances, if any, applicable to the duties he/she undertook (including in respect of any hours not being worked, hours that attracted compensation payments):

(A) on the anniversary of birth; or

(B) when next undertaking duties after the anniversary of birth, if he/she had no duties on the anniversary of birth.

CSC may use alternative salary for average salary purposes

3.5.3 CSC may use an alternative average salary in circumstances where it considers that the average salary calculated in Rule 3.5.1 is not in accordance with the spirit of the Rules and would lead to inequitable treatment between members.

When last day of membership counts as a birthday

3.5.4 A regular member’s last day of membership which occurs immediately before the anniversary of his/her birth is counted as an anniversary of his/her birth.

Birthdays and salary when a member of the CSS scheme

3.5.5 If a regular member was an eligible employee for the purposes of the Superannuation Act 1976 immediately before becoming a member, the anniversaries of birth last occurring before becoming a member, together with the annual rate of salary applicable under section 5 of that Act to the person on those days, or any higher salary in respect of which the person was contributing because of section 47 of that Act, will be taken into account, if required, to calculate average salary. The day of becoming an eligible employee counts as an anniversary of birth.

Leap year birthdays

3.5.6 If a regular member was born on 29 February his//her anniversary of birth in any year that is not a leap year is taken to occur on 1 March.

Division 6 Average Salary — Casual Members

Average salary — birthdays

3.6.1 The average salary on any day of a casual member is the average of his/her salary for average salary purposes (see Rules 3.6.2 and 3.6.3) payable or applicable on:

(a) if the casual member’s period of membership encompasses three or more anniversaries of his/her birth, each of the three anniversaries of his/her birth that precede that particular day, or the anniversary of birth that occurs on that day and the two anniversaries of birth that precede it (see Rules 3.6.5, 3.6.6 and 3.6.7); or

(b) if the casual member’s period of membership does not encompass three anniversaries of his/her birth, each of the anniversaries of his/her birth (see Rules 3.6.5, 3.6.6 and 3.6.7), if any, in the period of his/her membership and his/her first day of membership (if not an anniversary of his/her birth).

Casual members not paid on per diem basis — salary for average salary purposes

3.6.2 On any anniversary of birth referred to in Rule 3.6.1 the salary for average salary purposes of a casual member not paid on a per diem basis is the greater of:

(a) the amount of his/her annual basic salary and recognised allowances, if any, that would have been paid in the year ending immediately before that anniversary of birth on which he/she was a casual member if:

(i) he/she worked full/time for a year ending on that anniversary; and

(A) on the anniversary of birth; or

(B) when next in employment after the anniversary of birth, if he/she had no duties on the anniversary of birth; or

(b) the amount of his/her annual basic salary and recognised allowances, if any, that would have been paid in any preceding year ending immediately before an anniversary of birth on which he/she was a casual member if:

(i) he/she worked full/time for a year ending on that anniversary; and

(A) on the anniversary of birth; or

(B) when next in employment after the anniversary of birth, if he/she had no duties on the anniversary of birth;

(c) the higher of the salaries for average salary purposes calculated under paragraphs (a) or (b) of Rule 3.6.3 on any previous anniversary of birth on which he/she was a casual member paid on a per diem basis; and

(d) if, during his/her period of membership, he/she has been a regular member on an anniversary of his/her birth occurring immediately before becoming a casual member, the greater on that anniversary of:

(i) the sum of his/her annual basic salary and recognised allowances, if any, payable as for full time work; and

(ii) the sum of his/her annual maintained basic salary and maintained recognised allowances, if any (see Division 3 of this Part); and

(iii) his/her annual CSS salary, if any (see Division 4 of this Part).

Casual members paid on a per diem basis — salary for average salary purposes

3.6.3 On any anniversary of birth referred to in Rule 3.6.1 the salary for average salary purposes of a casual member who is paid on a per diem basis in respect of an office or position, is the greater of:

(a) the amount calculated in respect of the 12 months preceding that anniversary of birth during his/her period of membership by multiplying the per diem fee applicable to him/her on that anniversary of birth by:

(i) the number of days in that 12 months on which he/she was paid for holding that office or position, including days not worked in the office or position that attracted compensation payments; or

(ii) if the office or position had been held for less than 12 months preceding that anniversary of birth:

(A) the number of days, if any, on which he/she was paid for holding that office or position, including days not worked in the office or position that attracted compensation payments; and

(b) the amount calculated in respect of any 12 months ending on any anniversary of birth during his/her period of membership on which he/she was a casual member paid on a per diem basis by multiplying the per diem fee applicable to him/her on that anniversary of birth by:

(i) the number of days in that 12 months on which he/she was paid for holding that office or position, including days not worked in the office or position that attracted compensation payments; or

(ii) if the office or position had been held for less than 12 months preceding that anniversary of birth:

(A) the number of days, if any, on which he/she was paid for holding that office or position, including days not worked in the office or position that attracted compensation payments; and

(B) the number of days on which the per diem fee would have been paid, or which would have attracted compensation payments in respect of any days not worked in the office or position, if the pattern of expected payments applied in the remainder of a 12 month period;

(c) the higher of the salaries for average salary purposes calculated under paragraphs (a) or (b) of Rule 3.6.2 on any previous anniversary of birth on which he/she was a casual member not paid on a per diem basis; or

(d) if, during his/her period of membership, he/she has been a regular member on an anniversary of his/her birth occurring immediately before becoming a casual member, the greater of:

(i) the sum of his/her annual basic salary and recognised allowances, if any, payable as for full time work; and

(ii) the sum of his/her annual maintained basic salary and maintained recognised allowances, if any (see Division 3 of this Part); and

(iii) his/her annual CSS salary, if any (see Division 4 of this Part);

applicable on that anniversary of birth.

CSC may use alternative salary for average salary purposes

3.6.4 CSC may decide to use an alternative average salary in circumstances in which it considers that the average salary calculated above is not in accordance with the spirit of the Rules and would lead to inequitable treatment between members.

When last day of membership counts as a birthday

3.6.5 A casual member’s last day of membership which occurs immediately before the anniversary of his/her birth is counted as an anniversary of his/her birth.

Birthdays and salary when a member of the CSS scheme

3.6.6 If a casual member was an eligible employee for the purposes of the Superannuation Act 1976 immediately before becoming a member, the anniversaries of birth last occurring before becoming a member, together with the annual rate of salary applicable under section 5 of that Act to the person on those days, or any higher salary in respect of which the person was contributing because of section 47 of that Act, will be taken into account, if required, to calculate average salary. The day of becoming an eligible employee counts as an anniversary of birth.

Leap year birthdays

3.6.7 If a casual member was born on 29 February his/her anniversary of birth in any year that is not a leap year is taken to occur on 1 March.

Part 4 — contributions

Division 1 Contributions by Members

When contributions must be made

4.1.1 A member must pay contributions on each contribution day occurring during his/her period of membership, except contribution days occurring:

(a) on or after becoming a maximum benefits member (see Rule 4.1.5); or

(b) during a continuous period of leave of absence without pay that:

(i) starts before 1 July 2003, provided that any extension to a period of leave of absence shall be treated as a period of leave of absence that starts on the date the extension was granted; and

(ii) exceeds 12 weeks; and

(iii) is not an excluded period of leave of absence (see Rule 4.2.1); or

(i) the period of leave of absence:

(A) starts on or after 1 July 2003, provided that any extension to a period of leave of absence shall be treated as a period of leave of absence that starts on the date the extension was granted; and

(B) exceeds 12 weeks; and

(ii) the member’s usual employer, or the Secretary if the member is employed in a Department, has stopped making payments to the Commonwealth in respect of benefits that become payable under the Rules to or in respect of the member; or

(d) during a period of maternity or parental leave of absence without pay, unless the member has chosen to pay contributions (see Rule 4.2.6); or

(e) when the PSS Fund is prohibited by the SIS Act from receiving those contributions (see Rule 4.1.5).

What rate of contributions can be paid

4.1.2 A member may choose to pay contributions at 0% or at any whole percentage rate that is between 2% and 10% (inclusive), of his/her fortnightly contribution salary, unless he/she is on compensation leave (see Rule 4.1.4). A member who does not choose a contribution rate will be deemed to have chosen the rate of 5% except where:

(a) the member is entitled to a CSS Transfer Multiple (see Rule 14.4.4); or

(b) CSC allows the member to choose a different contribution rate for arrears; or

(c) immediately before 1 July 2008, he/she was paying contributions at 0% as a result of transitional arrangements applying in respect of a member with a Former MBL multiple; or

Note: The transitional arrangements referred to in paragraph (c) were in force for the period 1 January 2008 to 30 June 2008 to effectively provide that a member who was a maximum benefits member immediately before 1 January 2008 (but is no longer a maximum benefits member as at that date) will be taken to be paying contributions at 0% unless they choose to pay contributions at another rate permitted by the Rules as they applied at the relevant time.

On or after 1 July 2008, members can generally choose to pay contributions at 0%, or at any whole percentage rate between 2% and 10% inclusive, under Rules 4.1.2 and 4.1.3.

(d) he/she reached age 70 before 1 July 2011.

Note: Before 1 July 2011 members aged 70 or over could not make contributions under Part 4. However, they could choose to pay additional contributions at any whole percentage rate between 2% and 10% inclusive under Division 4 of Part 11.

From 1 July 2011, members aged 70 or over must contribute 0% or between 2% and 10% of fortnightly contribution salary under Part 4 until age 75. However, members aged 70 or over cannot make additional contributions under Division 4 of Part 11.

Rule 4.1.10 provides that those members aged 70 or over who chose to pay additional contributions before 1 July 2011, and were doing so immediately before 1 July 2011, will contribute under Part 4 at the same rate from 1 July 2011 (unless or until a different rate is chosen).

Rule 4.1.11 provides that those members aged 70 or over who chose not to pay additional contributions before 1 July 2011 will contribute at the rate of 0% of fortnightly contribution salary from 1 July 2011 (unless or until a different rate is chosen).

4.1.3 A member may change his/her rate of contributions at any time to 0% or to another whole percentage rate that is between 2% and 10% (inclusive) of his/her fortnightly contribution salary. Changes take effect on the contribution day occurring on or immediately after the date of the member’s request to change his/her rate of contributions.

4.1.4 A member on compensation leave may choose to pay contributions at any whole percentage rate that is between 5% and 10% (inclusive) of his/her fortnightly contribution salary, except where:

(a) he/she contributed below 5% on each of the four contribution due days
immediately preceding the period of compensation leave ‑ in which case,
subject to paragraph (b), the minimum rate payable is the highest rate at which contributions were paid on any of those four contribution days; or

(b) he/she contributed 0% on each of the four contribution due days immediately preceding the period of compensation leave ‑ in which case, the minimum rate payable is 2%.

EXAMPLES – Contributions % Range Allowed on Compensation Leave
	Contribution Due Days Before Leave				% Range allowed
	1st	2nd	3rd	4th
% Paid	7%	7%	8%	9%	5% to 10%
% Paid	3%	6%	2%	3%	5% to 10%
% Paid	2%	4%	3%	2%	4% to 10%
% Paid	3%	0%	0%	0%	3% to 10%
% Paid	0%	0%	0%	0%	2% to 10%

Contributions not allowed to be paid

4.1.5 A member is not permitted to pay contributions under this Part in respect of any contribution day occurring:

(a) after he/she becomes a maximum benefits member; or

(b) when the PSS Fund is prohibited by the SIS Act from receiving those contributions.

Contributions to be paid to CSC

4.1.6 Contributions payable by members under these Rules are to be paid to CSC by or on behalf of the member liable to pay the contributions. CSC must pay into the PSS Fund all contributions it receives from, or on behalf of, members.

Substitution of contribution days

4.1.7 CSC and a designated employer may agree to substitute other days in lieu of contribution days for payments of contributions if the designated employer does not pay members in respect of each fortnight ending on the day before a contribution day. CSC will adjust the calculation and payment of contributions as necessary.

CSC to allow members to choose a contribution rate for arrears in certain circumstances

4.1.8 Subject to Rule 4.1.9, CSC may allow a member to choose to pay contributions at a whole percentage rate that is not less than 2% of his/her fortnightly contribution salary in respect of the contribution due days occurring during a period in which:

(a) the member did not commence to make contributions;

(b) the member is required to pay in arrears the amount of member contributions due; and

(c) his/her designated employer is required to pay in arrears the amount of funded productivity contributions due in relation to the member.

Transitional arrangements for members who were maximum benefits members immediately before 1 January 2008

4.1.9 A member who was a maximum benefits member immediately before 1 January 2008 will pay contributions at the rate of 0% of his/her fortnightly contribution salary from 1 January 2008 until a change to the member's rate of contributions takes effect in accordance with Rule 4.1.3 (if any).

Transitional arrangements for members who reached age 70 before 1 July 2011

4.1.10 A member who has reached age 70 before 1 July 2011, and who was paying additional contributions (see Division 4 of Part 11) immediately before 1 July 2011, will pay contributions from 1 July 2011 at the rate applicable to those additional contributions (see Rule 11.4.3) until a change to the member’s rate of contributions takes effect in accordance with Rule 4.1.3 (if any).

4.1.11 A member who has reached age 70 before 1 July 2011, and who was not paying additional contributions (see Division 4 of Part 11) immediately before 1 July 2011, will pay contributions from 1 July 2011 at the rate of 0% of his/her fortnightly contribution salary until a change to the member’s rate of contributions takes effect in accordance with Rule 4.1.3 (if any).

Division 2 Contributions on Leave Without Pay

When contributions are payable on leave without pay

4.2.1 Except where Rule 4.1.4 applies, subject to the SIS Act, a member on leave of absence without pay for a continuous period exceeding 12 weeks that is an excluded period of leave of absence as set out in the following paragraphs, is required to pay contributions at any whole percentage rate that is between 2% and 10% (inclusive) of his/her fortnightly contribution salary on each contribution day occurring during the period of leave. For the avoidance of doubt, this Rule applies despite any current choice of the member for his/her rate of contributions to be 0% under Rule 4.1.3, or where Rule 4.1.9 applies to the member, before the period of leave of absence, but does not apply where Rule 4.1.9 applies to the member where the period of leave of absence had already commenced.:

(a) a period referred to in Rule 4.2.8;

(b) a period of sick leave without pay;

(c) a period of compensation leave granted under the Safety, Rehabilitation and Compensation Act 1988, the Safety, Rehabilitation and Compensation (Defence‑related Claims) Act 1988 or the Military Rehabilitation and Compensation Act 2004, or under similar arrangements.

(d) paragraph deleted in the 18th Amending Deed;

(e) a period of leave of absence for the purpose of engaging in other employment (other than employment by an organisation specified in paragraph 4.2.1(f)) if the temporary employer complies with the requirements of Rule 4.2.2 and:

(i) if the person is employed in an APS Agency — the Agency Head (within the meaning of the Public Service Act 1999) of the Agency is satisfied that the engagement of the person in the other employment is in the interest of the Australian Public Service; or

(ii) in respect of any other person — the person’s usual employer is satisfied that the engagement of the person in the other employment is in the usual employer’s interest;

(f) a period of leave of absence for the purpose of engaging in employment with:

(i) an organisation or association registered or recognised under the Fair Work (Registered Organisations) Act 2009 the membership of which includes people who are members of the CSS scheme or of the PSS scheme or of the PSSAP; or

(ii) a body consisting of such organisations;

if the member is not required to contribute under a superannuation arrangement maintained by the temporary employer and the temporary employer complies with the requirements of Rule 4.2.2;

(g) a period of leave of absence that is covered by an agreement made (whether before or after the end of the period) between the Minister and CSC declaring the period to be an excluded period of leave of absence. An agreement made under this provision may be subject to any conditions that are set out in the agreement and if the conditions are not met the period, or part of the period, to which they apply is not to be taken to be an excluded period of leave of absence. Any agreement made may be varied or terminated by the Minister and CSC together at any time.

Note: The effect of this rule is that where a member is on a leave of absence without pay for a continuous period exceeding 12 weeks that is an excluded period of leave of absence, the member must pay contributions at a rate of between 2% and 10% (inclusive), even though the member may be paying contributions at 0% just prior to the period of leave. However, in relation to compensation leave, the requirements in Rule 4.1.4 will also apply in relation to the contributions percentage rate allowed.

After the relevant period of leave has ended, the member will be able to recommence paying 0% without having to make a further request to choose that contribution rate.

One exception to the rule is in relation to where a former maximum benefits member had already commenced a relevant period of leave without pay at the time the transitional arrangements in Rule 4.1.9 come into effect.

4.2.1A A member who was paying contributions at 0% but is required to pay contributions at another rate under Rule 4.2.1, and does not choose a contribution rate, will be taken to have chosen to contribute at a rate of 5%.

Rates of contributions payable on leave without pay

4.2.2 A person on leave without pay may not pay contributions under paragraph (e) or (f) of Rule 4.2.1 unless the temporary employer makes payments:

(a) of productivity contributions under Rule 4.3.1; and

(b) where applicable, contributions for death and invalidity cover; and

(i) the Government of the Australian Capital Territory in respect of persons usually employed by that Government or an authority or body established by or under a law of the Australian Capital Territory; or

(ii) the usual employer in respect of persons employed by:

(A) an approved authority; or

(B) another authority or body referred to in subsection 19(1) of the Superannuation Act 1990; or

(C) an authority or body not included in (A) or (B) declared by the Minister to be an authority or body for this purpose; or

(iii) the Minister in respect of persons ordinarily employed by a Department or any other organisation not included in (A), (B) or (C) above;

The Minister and CSC may agree to modifications in respect of the period, or a part of the period, of leave of absence granted to a person.

4.2.3 Productivity contributions under Rule 4.3.1, contributions for death and invalidity cover, where applicable, and other payments under Rule 4.2.2 must be paid to the employer that determines the amounts or rates of payment, or the Commonwealth in respect of persons ordinarily employed by a Department.

Maternity and parental leave without pay — contributions are optional

4.2.4 A member on maternity or parental leave of absence without pay taken in relation to:

(a) the birth of a child of the member; or

(b) because a member’s pregnancy ended for other reasons; or

may, unless a special arrangement is in force under rule 4.2.7, choose to pay contributions on any contribution day occurring during the period of leave provided he/she exercises the choice on or before the particular contribution day. A member who chooses to pay contributions on a contribution day under this Rule, must choose to pay those contributions at any whole percentage rate that is between 2% and 10% (inclusive) of his/her fortnightly contribution salary. This requirement applies despite any current choice of the member for his/her rate of contributions to be 0% under Rule 4.1.3, or where Rule 4.1.9 applies to the member, before the period of maternity or parental leave, but does not apply where Rule 4.1.9 applies to the member where the period of maternity or parental leave had already commenced.

Note: The effect of this rule is that where a member is on maternity or parental leave and elects to pay contributions, the member must pay contributions at a rate of between 2% and 10% (inclusive), even though the member may be paying contributions at 0% just prior to the period of leave.

After the relevant period of leave has ended, the member will be able to recommence paying 0% without having to make a further request to choose that contribution rate.

4.2.4A The reference in Rule 4.2.4 to the birth of a child of the person includes a reference to the birth of a child who is a child of the person within the meaning of the Family Law Act 1975.

Special arrangements for contributions on leave without pay or less than full pay

4.2.5 CSC may approve special arrangements relating to:

(a) the timing of payments; or

(b) payment by instalments;

of any contributions payable by a member on leave of absence, either without pay or with less than full pay.

Re‑instatement of certain members

4.2.6 If a person again becomes a member because of having been, or having been deemed to be, re‑appointed or re‑employed in circumstances similar to:

and he/she has been deemed under Rule 2.2.4 not to have ceased membership, the period between the termination of his/her appointment or employment and his/her re‑appointment or re‑employment is regarded as a period of leave without pay exceeding 12 weeks.

Leave without pay savings provisions

4.2.7 Any period of leave of absence without pay that commenced before 1 July 1994 is subject to the conditions and directions by the Board that applied until 30 June 1994. This provision does not apply to an extension of that period of leave without pay where the extension is granted on or after 1 July 1994.

4.2.8 Any period that commenced before 1 July 1995 that was an excluded period of leave of absence under the then Rules because the member’s liability to contribute was deferred while he/she was liable to make contributions under:

(a) the Defence Force Retirement and Death Benefits Act 1973; or

(b) the superannuation scheme established by the Trust Deed under the Military Superannuation and Benefits Act 1991;

continues to be an excluded period of leave of absence and:

(i) the member’s liability to contribute as deferred under the then Rules continues to be deferred until such time as that deferral would have ceased under those Rules; and

(ii) the deferred contributions become payable by the member in the circumstances under which they would have been payable under those Rules.


	Need more help with contributions?

In certain circumstances, a member may be able to choose to pay contributions at 0%. However, this will not be the case in all circumstances – see Notes below.
Contributions have to be paid		Contributions usually cannot be paid
 while the member is working with his/her normal employer		 for leave without pay for personal or recreational reasons exceeding 12 weeks
 for sick leave whether on full pay, half pay or without pay		Contributions can be paid  for maternity or parental leave  for study leave
 for compensation leave
 for leave without pay for less than 12 weeks, other than maternity leave or parental leave
		Premiums for any additional death and invalidity cover arranged under Part 10 do not affect the maximum % rate payable, ie, the member can still pay 10% as well as contributing for additional cover premium.
Contributions usually have to be paid
 for leave granted specifically to work with another employer when granted in the interests of the permanent employer and the temporary employer meets the employer liability
Note: For sick leave, compensation leave and leave granted to work with another employer (as above), members are not able to choose to pay contributions at 0%.		Note: For maternity/parental leave and study leave, members who elect to pay contributions are not able to choose to pay those contributions at 0%

Division 3 Productivity Contributions by Employers

When are productivity contributions payable

4.3.1 A designated employer is required to pay to CSC a fortnightly productivity contribution in relation to a member on each contribution due day the member is employed by that designated employer.

Note:

A contribution due day is a day on which a member is required to pay contributions or a day on which a member is a no‑TFN member or a zero contributions member and would have been required to pay contributions if they were not a no‑TFN member or zero contributions member respectively.

Amount of productivity contributions

4.3.2 The amount of the fortnightly productivity contribution payable in relation to a member is to be determined in accordance with Rules 4.3.5 to 4.3.7, having regard to the Fortnightly Amount shown opposite the Amount of Applicable Fortnightly Rate of Salary in the following Table (as amended by determination of CSC under Rule 4.3.3 from time to time).

Table — Productivity Contribution Rates
Amount of Applicable Fortnightly Rate of Salary		Fortnightly Amount
Less than $985.33		$29.56
$985.33 or more but less than $1,587.33		The amount that is 3% of the member’s salary per fortnight
$1587.33 or more but less than $2,381.00		$47.62
$2,381.00 or more		The amount that is 2% of the member’s salary per fortnight

4.3.3 CSC will, by determination, amend the amounts shown in the Table Productivity Contribution Rates in Rule 4.3.2 with effect from 1 July each year to reflect changes, if any, in the general salary levels of members.

4.3.4 If CSC and a designated employer have agreed under Rule 4.1.7 to substitute other days in lieu of contribution days for payments of contributions by or on behalf of members, CSC will assess the productivity contribution payable each substituted day in accordance with the formula:

$Start formula Productivity Contribution times start fraction Pay Period over 14 end fraction end formula$

where:

Productivity Contribution is the fortnightly productivity contribution in accordance with the Table Productivity Contribution Rates in Rule 4.3.2 in respect of the member; and

Pay Period is the number of days between substituted payment days plus one day.

Regular member now — regular member last birthday

4.3.5 The amount of the fortnightly productivity contribution payable in relation to a member on a contribution due day who:

(a) is a regular member on the contribution due day; and

(b) was a regular member on his/her last birthday;

is determined in accordance with:

(i) the Applicable Fortnightly Rate of Salary and the corresponding Applicable Fortnightly Rate of Productivity Contribution that was applicable to the member on his/her last birthday as determined from the following Table; and

(ii) the associated Amount of Applicable Fortnightly Rate of Salary and Fortnightly Amount in the Table — Productivity Contribution Rates (as amended by determination of CSC under Rule 4.3.3 from time to time) in Rule 4.3.2.

Table — Applicable Fortnightly Salary and Fortnightly Amount — Productivity Contributions — Regular Member Now and Regular Member Last Birthday
Membership Status	Applicable Fortnightly Rate of Salary	Applicable Fortnightly Rate of Productivity Contributions
permanent full‑time employee or temporary full‑time employee, not receiving partial invalidity pension	one 26th of his/her salary for average salary purposes under Rule 3.5.2 on the later of: (a) his/her last birthday; or (b) the date of first becoming a member; or (c) the date of last becoming a member, if he/she has become a member on more than one occasion.	the Fortnightly Amount opposite the Amount of Applicable Fortnightly Rate of Salary in the Table — Productivity Contribution Rates in Rule 4.3.2
		Continued…
Continued Table — Applicable Fortnightly Salary and Fortnightly Amount — Productivity Contributions — Regular Member Now and Regular Member Last Birthday
Membership Status	Applicable Fortnightly Rate of Salary	Applicable Fortnightly Rate of Productivity Contributions
permanent full‑time employee or temporary full‑time employee, receiving partial invalidity pension	one 26th of the maintained basic salary and maintained recognised allowances, if any, applicable to the member on his/her last birthday (for maintained salary see Division 3 of Part 3)	the Fortnightly Amount opposite the Amount of Applicable Fortnightly Rate of Salary in the Table — Productivity Contribution Rates in Rule 4.3.2
permanent part‑time employee or temporary part‑time employee, not receiving partial invalidity pension	the fortnightly contribution salary that would have been applicable if the member had been working full‑time on his/her last birthday	the Fortnightly Amount opposite the Amount of Applicable Fortnightly Rate of Salary in the Table — Productivity Contribution Rates in Rule 4.3.2 multiplied by $Start formula start fraction PTH over FTH end fraction end formula$
permanent part‑time employee or temporary part‑time employee, receiving partial invalidity pension	one 26th of the greater of: (a) the sum of his/her annual rate of basic salary and recognised allowances, if any, payable as for full‑time work; or (b) the sum of his/her maintained basic salary and maintained recognised allowances, if any (for maintained salary see Division 3 of Part 3); or (c) his/her annual CSS salary, if any (see Division 4 of Part 3); applicable to the member on his/her last birthday	the Fortnightly Amount opposite the Amount of Applicable Fortnightly Rate of Salary in the Table — Productivity Contribution Rates in Rule 4.3.2 multiplied by $Start formula start fraction PTH over FTH end fraction end formula$
Where: PTH is the number of hours being worked part‑time (including any hours not being worked that attracted compensation payments, or in respect of which a partial invalidity pension was payable) on the member’s last birthday; and FTH is the number of hours that would have been worked on the member’s last birthday if he/she had been working full‑time.

Regular member now — casual employee last birthday

4.3.6 The amount of the fortnightly productivity contribution payable in relation to a member on a contribution due day who:

(a) is a regular member on the contribution due day; and

(b) was a casual member on his/her last birthday;

is determined in accordance with:

Table — Applicable Fortnightly Salary and Fortnightly Amount — Productivity Contributions — Regular Member Now and Casual Member Last Birthday
Membership Status	Applicable Fortnightly Rate of Salary	Applicable Fortnightly Rate of Productivity Contributions
permanent full‑time employee, temporary full‑time employee, permanent part‑time employee, or temporary part‑time employee, who was a casual member not paid on a per diem basis on his/her last birthday	one 26th of his/her salary for average salary purposes under Rule 3.6.2 on the later of: (a) his/her last birthday; or (b) the date of first becoming a member; or (c) the date of last becoming a member, if he/she has become a member on more than one occasion.	the Fortnightly Amount opposite the Amount of Applicable Fortnightly Rate of Salary in the Table — Productivity Contribution Rates in Rule 4.3.2 multiplied by $Start formula start fraction RFCS over AFR end fraction end formula$
Continued…

Continued

Table — Applicable Fortnightly Salary and Fortnightly Amount — Productivity Contributions — Regular Member Now and Casual Member Last Birthday

permanent full‑time employee, temporary full‑time employee, permanent part‑time employee, or temporary part‑time employee, who was a casual member paid on a per diem basis on his/her last birthday

one 26th of his/her salary for average salary purposes under Rule 3.6.3 on the later of:

(a) his/her last birthday; or

(b) the date of first becoming a member; or

the Fortnightly Amount opposite the Amount of Applicable Fortnightly Rate
of Salary in the Table — Productivity Contribution Rates in Rule 4.3.2 multiplied by

$Start formula start fraction RFCS over AFR end fraction end formula$

Where:

AFR is the Applicable Fortnightly Rate of Salary for the member;
RFCS is the member’s fortnightly contribution salary on last becoming a regular member.

Casual member now

4.3.7 The amount of the fortnightly productivity contribution payable in relation to a member on a contribution due day who is a casual member is the fortnightly amount that is determined in accordance with:

(i) the Applicable Fortnightly Rate of Salary and the corresponding Applicable Fortnightly rate of Productivity Contribution applicable to the member on his/her last birthday as determined from the following Table; and

Table — Applicable Fortnightly Salary and Fortnightly Amount — Productivity Contributions — Casual Member Now
Membership Status	Applicable Fortnightly Rate of Salary	Applicable Fortnightly Rate of Productivity Contributions
casual member not paid on a per diem basis	one 26th of his/her salary for average salary purposes under Rule 3.6.2 on the later of: (a) his/her last birthday; or (b) the date of first becoming a member; or (c) the date of last becoming a member, if he/she has become a member on more than one occasion.	the Fortnightly Amount opposite the Amount of Applicable Fortnightly Rate of Salary in the Table — Productivity Contribution Rates in Rule 4.3.2 multiplied by $Start formula start fraction FCS over AFR end fraction end formula$
casual member paid on a per diem basis	one 26th of his/her salary for average salary purposes under Rule 3.6.3 on the later of: (a) his/her last birthday; or (b) the date of first becoming a member; or (c) the date of last becoming a member, if he/she has become a member on more than one occasion.	the Fortnightly Amount opposite the Amount of Applicable Fortnightly Rate of Salary in the Table — Productivity Contribution Rates in Rule 4.3.2 multiplied by $Start formula start fraction FCS over AFR end fraction end formula$
Where: FCS is the member’s fortnightly contribution salary; AFR is the Applicable Fortnightly Rate of Salary.

4.3.8 Rule deleted in the 10th Amending Deed.

4.3.9 Rule deleted in the 10th Amending Deed.

4.3.10 Rule deleted in the 10th Amending Deed.

Contributions to be paid to CSC

4.3.11 All productivity contributions payable by designated employers under the Rules are to be paid to CSC which must pay them into the PSS Fund.

PART 5 — benefits

Note: Benefits in respect of amounts transferred into the PSS scheme are not included in a Benefit Accrual Multiple. These benefits are covered in Part 11. A maximum benefit can be affected by a benefit in respect of an amount transferred into the PSS before 31 December 1995 if a pension becomes payable — see Rule 11.3.10.

Division 1 Benefit Accruals

Member’s benefit accruals

5.1.1. A benefit accrual in relation to a member on a day is:

(a) if he/she is not a maximum benefits member, his/her Benefit Accrual Multiple (see Divisions 2 and 3 of this Part) multiplied by his/her average salary; or

(b) if he/she is a maximum benefits member, his/her maximum benefit (see Division 6 of this Part).

5.1.2 Benefits do not accrue to members if the accrual is prohibited by the SIS Act.

Former member’s benefit accruals

5.1.3 A final benefit accrual in relation to a former member is:

(a) if he/she was not, at the time of ceasing membership, a maximum benefits member, his/her Benefit Accrual Multiple (see Divisions 2 and 3 of this Part) multiplied by his/her final average salary; or

(b) if he/she was, at the time of ceasing membership, a maximum benefits member, his/her maximum benefit (see Division 6 of this Part).

5.1.4 An invalidity benefit accrual in relation to a former member is:

(a) if he/she was not, at the time of ceasing membership, a maximum benefits member, his/her final average salary multiplied by the sum of his/her Benefit Accrual Multiple (see Divisions 2 and 3 of this Part) and Invalidity Multiple (see Divisions 4 and 5 of this Part); or

(b) if he/she was, at the time of ceasing membership, a maximum benefits member, his/her maximum benefit (see Division 6 of this Part).

5.1.5 A death benefit accrual in relation to a deceased member is:

(a) if he/she:

(i) died on or after age 60; or

(ii) was a limited benefits member at the date of death;

his/her final benefit accrual (see Rule 5.1.3); and

(b) if he/she:

(i) died before age 60; and

(ii) was not a limited benefits member at the date of death;

his/her invalidity benefit accrual (see Rule 5.1.4).

Adjustment of benefit accruals where substituted contribution days apply

5.1.6 If CSC and the designated employer agreed under Rule 4.1.7 to substitute other days for contribution days for the payment of contributions by or on behalf of the member, CSC will, as necessary, adjust the calculation of the components of the benefit accruals in respect of the member under this Part in accordance with the frequency with which the substituted days occurred.

An image outlining the Components of a benefit

Division 2 Benefit Accrual Multiples — Regular Members

Calculating benefit accrual multiples

5.2.1 The Benefit Accrual Multiple applicable to a regular member is the sum of any of the multiples applicable to him/her.

Quick Guide to the Components of a Benefit Accrual Multiple
	Possible Components	Results from	See
	On‑going Multiple	Paying fortnightly contributions	Rule 5.2.2
	Additional Cover Multiple	An amount received from a life office in respect of a policy for extra death and invalidity cover	Rule 5.2.10
	Preserved Multiple	A preserved benefit from a previous period of PSS membership	Rule 5.2.12
	Restoration Multiple	A former invalidity pensioner again becoming a member	Rule 5.2.14
	Excess Contribution Multiple	Paying fortnightly contributions above the maximum average rate that attract employer benefits	Rule 5.2.16
	Unfunded Transfer Multiple	An amount transferred on entry to the PSS scheme that is exclusively productivity benefit	Rule 5.2.18
	Membership Transfer Multiple	Combining benefits from previously concurrent periods of membership	Rule 5.2.20
	CSS Transfer Multiple	Transferring entitlements from the CSS scheme	Division 2 of Part 14
	Non‑Cash Transfer Multiple	An amount that would otherwise have been payable to an approved superannuation scheme in respect of a person who had transferred to that scheme from the PSS scheme or the CSS scheme	Rule 5.2.23
	Reduction Multiple	The application of a splitting agreement or splitting order under Part 16.	Rule 16.4.3
	Former MBL Multiple	A member who was a maximum benefits member immediately before 1 January 2008	Rule 5.6.8

On‑going Multiple

5.2.2 The Ongoing Multiple applicable to a regular member on a day is the lesser of:

(a) the sum of his/her Fortnightly Contribution Accruals (see Rule 5.2.3); or

(b) his/her Average Accrual (see Rule 5.2.4).

Fortnightly contribution accrual

5.2.3 A Fortnightly Contribution Accrual is applicable to a regular member on each contribution due day he/she pays, or is required to pay, fortnightly contributions or is a
no‑TFN member or a zero contributions member and would have been required to pay contributions if they were not a no‑TFN member or zero contributions member respectively.

$Start formula open bracket start fraction 0.11 over 26 end fraction times Factor close bracket plus open bracket 2 times start fraction Contributions Paid over Annual Contribution Salary end fraction close bracket end formula$
A Fortnightly Contribution Accrual is calculated using the following formula:

where:

Factor for a member who was a permanent full‑time employee or a temporary full‑time employee on his/her last birthday is 1; and

for a member who was a permanent part‑time employee or a temporary part‑time employee on his/her last birthday is the ratio that the number of part‑time hours worked by the member on his/her last birthday bears to the number of hours a permanent full‑time employee performing duties of a similar nature would have worked on that day.

Part‑time hours worked in this definition:

(a) include any hours not being worked that attract a partial invalidity pension or compensation payment; and

(b) if the member did not work on his/her last birthday, are the part‑time hours he/she would have worked if he/she had been on duty; and

(c) if the member was on leave of absence without pay that is an excluded period of leave of absence on his/her last birthday, are the part time hours he/she worked, or would have worked if he/she had been on duty, on the last birthday with his/her permanent employer.

Note: A full time employee on an excluded period of leave of absence remains a permanent or a temporary full‑time employee for the purposes of the Rules. A factor of 1 therefore applies in respect of the period of leave of absence if all requirements about contributions have been met, regardless of the hours worked with the temporary employer.

Contribution Paid is the amount of contributions paid, or payable, by the member on the contribution due day, or on each contribution due day that a member is a no‑TFN member or a zero contributions member, 0%; and

Annual Contribution Salary is the member’s fortnightly contribution salary on his/her last birthday multiplied by:

(i) if the member was a permanent full‑time employee or a temporary full‑time employee — 26; or

(ii) if the member was a permanent part‑time employee or a temporary part‑time employee, in receipt of partial invalidity pension — 26; or

(iii) if the member was a permanent part‑time employee or a temporary part‑time employee, not in receipt of partial invalidity pension — 26 and by the ratio that the hours a permanent full‑time employee performing duties of a similar nature to the member would have worked bears to the part‑time hours worked (including hours not being worked that attract a compensation payment) by the member on that day.

The following chart shows the approximate percentage of average salary that would be accrued if contributions were paid at the same rate for a whole year by a full‑time regular member
% Paid	% of AS	% Paid	% of AS	% Paid	% of AS	% Paid	% of AS
		2	15 %	5	21 %	8	27 %
0	11 %	3	17 %	6	23 %	9	29 %
		4	19 %	7	25 %	10	31 %

Note:

Where a member is a no‑TFN member or a zero contributions member on a contribution due day the contribution is taken to be 0% for that contribution due day.

Average accrual

5.2.4 The Average Accrual applicable to a regular member are the sum of the Fortnightly Contribution Accruals that would have accrued:

(a) if the member has less than 260 contribution due days during his/her period of membership, as if he/she had paid contributions at the rate of 5% of his/her fortnightly contribution salary on each of those contribution due days; or

(b) if the member has 260 or more contribution due days during his/her period of membership, as if he/she had paid contributions at the rate of:

(i) 5% of his/her fortnightly contribution salary on each of the first 260 contribution due days; and

(ii) 10% of his/her fortnightly contribution salary on each of the remaining contribution due days (if any);

unless:

(A) the member has:

(i) a Preserved Multiple, a Restoration Multiple or a CSS Transfer Multiple or a Non‑Cash Transfer Multiple (see Rule 5.2.5); or

(ii) a Membership Transfer Multiple (see Rule 5.2.6); or

(B) the member has advised CSC he/she;

(i) has more than one membership (see Rule 5.2.7); or

(ii) is, or was on ceasing membership, also an eligible employee under the Superannuation Act 1976 (see Rule 5.2.8); or

(i) immediately before joining the PSS scheme, was a member of a superannuation scheme of a State or Territory by reason of continuous employment in an organisation, business, service, asset or function, of that State or Territory which was sold to the Commonwealth or transferred to the Commonwealth; and

(ii) ceased membership of that superannuation scheme as a result of the sale or transfer; and

(iii) continued in employment with the Commonwealth (see Rule 5.2.9).

5.2.5 The Average Accrual applicable to a regular member who has a Preserved Multiple, a Restoration Multiple, CSS Transfer Multiple or a Non‑Cash Transfer Multiple, or any combination of those multiples is:

(a) where the contribution due days applicable to that multiple or multiples are less than 260, the multiple that would have accrued under Rule 5.2.4 if the 260 contribution due days referred to in that rule were reduced by the number of contribution due days applicable to that multiple or multiples; or

(b) where the contribution due days applicable to that multiple or multiples are 260 or more, the sum of his/her Fortnightly Contribution Accruals under Rule 5.2.3.

5.2.6 The Average Accrual applicable to a regular member who has a Membership Transfer Multiple arising from a previous membership is the multiple that would have accrued under Rule 5.2.4 if the 260 contribution due days referred to in that rule were reduced by the number of contribution due days in the previous membership occurring before his/her first day of membership. No particular contribution due day can be counted more than once.

5.2.7 The Average Accrual applicable to a regular member who advised CSC he/she also has an earlier commencing concurrent membership is the multiple that would have accrued under Rule 5.2.4 if the 260 contribution due days referred to in that rule were reduced by the number of contribution due days in the earlier commencing membership occurring before his/her first day of membership. No particular contribution due day can be counted more than once.

5.2.8 The Average Accrual applicable to a regular member who advised CSC he/she is also an eligible employee under the Superannuation Act 1976 is the multiple that would have accrued under Rule 5.2.4 if the 260 contribution due days referred to in that rule were reduced by the number of contribution due days occurring from the date the member became an eligible employee under the Superannuation Act 1976 to his/her first day of membership.

5.2.9 The 260 contribution due days referred to in Rule 5.2.4 are reduced by one for each fortnight during which a regular member who is the subject of paragraph (C) of Rule 5.2.4 contributed to the superannuation scheme referred to in that Rule, or during which his/her employer contributed to that superannuation scheme.

5.2.9A The Average Accrual applicable to a regular member who has a Former MBL Multiple (because the member was a maximum benefits member immediately before 1 January 2008) is the multiple that would have accrued under Rule 5.2.4 if the 260 contribution due days referred to in that rule were reduced by the number of contribution due days occurring before 1 January 2008 while the member was a maximum benefits member.

Additional Cover Multiple

5.2.10 An Additional Cover Multiple applies to a regular member if:

(a) he/she was, immediately before ceasing membership, paying premiums for additional death and invalidity cover under Division 3 of Part 10 of the Rules; and

(b) he/she ceased membership on invalidity retirement or death before age 60; and

(c) an amount has been, or will be, paid to CSC by a life assurance company in response to a claim against a policy held by CSC on behalf of the member.

5.2.11 An Additional Cover Multiple is calculated by dividing the amount payable on behalf of a member by his/her final average salary.

Preserved Multiple

5.2.12 A Preserved Multiple applies to a regular member if CSC is aware a preserved benefit applied to him/her immediately before last becoming a regular member.

5.2.13 A Preserved Multiple is calculated by dividing the amount of a member’s preserved benefit by his/her average salary on the date he/she last became a regular member. CSC may:

(a) use a later date, and if so must:

(i) use the member’s average salary at that later date; and

(ii) adjust the amount of the preserved benefit to take account of any increases that would have accrued to that later date; or

(b) increase the amount of the preserved benefit to take account of any phasing in of the employer benefit if the preserved benefit became applicable before 1 July 1992.

Restoration Multiple

5.2.14 A Restoration Multiple applies to a regular member if he/she:

(a) was an invalidity pensioner immediately before last becoming a regular member; but

(b) was not a maximum benefits member before last becoming an invalidity pensioner

5.2.15 A Restoration Multiple is the sum of:

(a) the member’s Benefit Accrual Multiple at the time he/she last became an invalidity pensioner; plus

(b) the Invalidity Multiple that would have accrued under Rule 5.4.2 between the date the member last became an invalidity pensioner and the date he/she last became a regular member.

$Start formula start fraction PBAM times AMC over IBA end fraction end formula$
CSC will reduce the Restoration Multiple if the member was paid a lump sum of his/her accumulated member contributions at the time he/she last became an invalidity pensioner by the proportion calculated using the formula:

where:

PBAM is the previous Benefit Accrual Multiple of the member at the time he/she last became an invalidity pensioner; and

AMC is the amount of accumulated member contributions paid to member at the time he/she last became an invalidity pensioner; and

IBA is the lump sum value of the invalidity benefit accrual of the member at the time he/she last became an invalidity pensioner.

Excess Contribution Multiple

5.2.16 An Excess Contribution Multiple applies to a regular member if:

(a) he/she ceases membership; and

(b) the sum of his/her Fortnightly Contribution Accruals is greater than his/her Average Accrual.

5.2.17 An Excess Contribution Multiple is calculated by:

(a) subtracting the member’s Average Accrual from the sum of his/her Fortnightly Contribution Accruals (see Rule 5.2.3); and

(b) dividing the result by 2.

Unfunded Transfer Multiple

5.2.18 An Unfunded Transfer Multiple applies to a regular member if, immediately before his/her first day of membership, he/she is a remainder employee under the Superannuation (Productivity Benefit) Act 1988 but is not a fund employee under that Act.

5.2.19 An Unfunded Transfer Multiple is calculated by dividing the amount that would have been payable under the Superannuation (Productivity Benefit) Act 1988 on behalf of the member on the day before his/her first day of membership if he/she had become entitled to a benefit under that Act by his/her average salary. CSC may use a later date, and if so must:

(a) use the member’s average salary at that later date; and

(b) adjust the amount of the payment that would have been made to take account of any interest that would have been accrued to that later date.

Membership Transfer Multiple

5.2.20 A Membership Transfer Multiple applies to a regular member if:

(a) CSC accepts a request from the member to combine a previously concurrent membership with a current membership; or

(b) CSC is aware a member has a previously concurrent membership of less than three months.

5.2.21 A Membership Transfer Multiple is calculated by dividing the member’s final benefit accrual from his/her previous membership by his/her average salary from his/her current membership at the date his/her earlier membership ceased.

Non‑Cash Transfer Multiple

5.2.23 A Non‑Cash Transfer Multiple applies to a regular member:

(a) who transferred to the PSS Scheme from an approved superannuation scheme; and

(b) who was a person who had previously transferred to that approved superannuation scheme from the PSS Scheme or the CSS Scheme; and

(c) in respect of whom assets were transferred to the approved superannuation scheme under a determination by the Minister under section 33D of the Superannuation Act 1990 or section 240 of the Superannuation Act 1976; and

(d) in respect of whom an amount was included in a schedule of payments