"relevant agreement" means an agreement under section 4 that is to be taken to
be a contract of employment.
"relevant person" means a natural person other than:
- (a)
- a person who,
immediately before being engaged under this Part, was an eligible employee
within the meaning of the Superannuation Act 1976 ; or
- (ab)
- a person who,
immediately before being engaged under this Part, was a member of the
superannuation scheme established by deed under the Superannuation Act 1990 ;
or
- (b)
- a pensioner.
- (2)
- A relevant agreement for the engagement by a
Minister of a relevant person as a consultant may contain provisions
determined by the Minister in relation to the provision to the person of
superannuation benefits or benefits in the nature of superannuation benefits.
- (3)
- Without limiting the generality of subsection (2), a relevant agreement
for the engagement of a relevant person as a consultant may provide:
- (a)
- that, if the person was engaged before 1 July 1990, the Superannuation
Act 1976 applies in relation to the person as if the person were a temporary
employee within the meaning of that Act;
and, where a relevant agreement so
provides, the Superannuation Act 1976 applies in relation to the person in
accordance with the agreement.
- (3A)
- Without limiting subsection (2), a
relevant agreement for the engagement of a relevant person after 30 June 1990
as a consultant may provide that the Superannuation Act 1976 applies in
relation to the person as if the person were a temporary employee within the
meaning of section 13 of that Act if:
- (a)
- immediately before the person was
so engaged, deferred benefits were applicable to him or her under that Act or
the Superannuation Act 1922 ; or
- (b)
- the person became, by virtue of his or
her being so engaged, a re-employed former contributor with preserved rights
within the meaning of the Superannuation Act 1976 .
- (3B)
- Where a relevant agreement so provides, the Superannuation Act 1976
applies in relation to the person in accordance with the agreement.
- (3C)
- Without limiting subsection (2), a relevant agreement for the engagement of a
relevant person as a consultant may provide that the Superannuation Act 1990
applies in relation to the person as if the person were a temporary employee
within the meaning of that Act if the relevant person:
- (a)
- is engaged after
30 June 1990; and
- (b)
- is not a person to whom paragraph (3A)(a) or (b)
applies.
- (3D)
- Where a relevant agreement so provides, the Superannuation
Act 1990 applies in relation to the person in accordance with the agreement.
- (4)
- Notwithstanding anything in the Superannuation Act 1976 or any other Act,
the Superannuation Act 1976 :
- (a)
- does not apply in relation to a
relevant person engaged as a consultant under this Part unless the application
of that Act is expressly provided for, in accordance with subsection (3) or
(3A), in the agreement for the engagement of the person; and
- (b)
- does not
apply in relation to such a person except as provided by subsection (3) or
(3B).
- (4A)
- The Superannuation Act 1990 applies in relation to a relevant
person if the person makes a declaration and election under subsection 244(1)
of the Superannuation Act 1976 .
- (4B)
- If the relevant person revokes, under
section 247 of the Superannuation Act 1976 , the declaration and election made
under subsection 244(1) of that Act, subsection (4) applies in relation to the
person as if he or she had not made the declaration and election.
- (4C)
- Subject to subsection (4A), in spite of anything in the Superannuation
Act 1990 or any other Act, the Superannuation Act 1990 :
- (a)
- applies in
relation to a relevant person engaged as a consultant under this Part only if
the application of that Act is expressly provided for in the agreement for the
engagement of the person; and
- (b)
- applies in relation to such a person only
as provided by subsection (3D).
- (5)
- A Minister is not empowered to
determine provisions for the purposes of subsection (2) except in accordance
with arrangements approved by the Minister for Finance.
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