SUPERANNUATION ACT 1976
Table of Provisions
PART I--PRELIMINARY
- 1 Short title
- 2 Commencement
- 3 Interpretation
- 3AA Operation despite repeal of Commonwealth Legal Aid Act 1977
- 3A Variation of contribution days for certain employees
- 3C Designated employers
- 3F Application of the Criminal Code
- 4 Application of Act
- 4AA Declarations, determinations, approvals etc. by Minister, CSC or Commissioner
- 4A Definition of approved authority --declarations
- 4B Meaning of re - employed former contributor with preserved rights
- 5 Annual rate of salary
- 6 References to anniversary of birth etc.
- 6A Persons engaged in more than one employment
- 7 Retirement on ground of invalidity
- 7A Accumulated basic and supplementary contributions and Fund accumulated employer contributions--additional amounts
- 8 Contributory service--additional periods
- 8A Marital or couple relationship
- 8B Spouse who survives a deceased person
- 10 Members of Defence Force
- 11 Temporary employees likely to be continued in employment
- 13 Temporary employees employed under contract
- 13A Sections 11 and 13 not applicable to certain persons employed on or after 1 July 1990
- 14 Statutory office holders
- 15 Invalidity pensioners returning to employment except as permanent employees
- 15A Persons excluded from definition of eligible employee
- 16 Medical examination, and issue of benefit classification certificate, on becoming eligible employee
- 16AA Benefit event happening before section 16 procedures completed
- 16AB Condition coming into existence after person became eligible employee
- 16AC Issue of benefit classification certificate where duty of disclosure breached
- 16AD Service of certificates and of related notices
- 16A Eligible employees deprived of salary
PART IIA--CSC
PART III--CSS--FUND
PART IV--CONTRIBUTIONS
- 45A Payment of contributions to be subject to SIS Act
- 45 Basic contributions
- 46 Amount of basic contribution
- 47 Decreases in salary
- 48 Supplementary contributions
- 50A Deductions of contributions by designated employer
- 51 Leave of absence without pay
- 51AA Leave of absence without pay where basic contributions are of 0%
- 51A Maternity and parental leave
- 52 Payment of contributions where eligible employee on leave of absence without pay or at less than full pay
- 53 Payment of contributions
- 54 Deferment of contributions of contributors under Defence Force Retirement and Death Benefits Act
PART IVA--RETIREMENT--ON GROUND OF INVALIDITY
Division 1--Preliminary
Division 2--Certification by CSC
- 54C Eligible employee not to be retired on ground of invalidity without certificate from CSC
Division 3--Assessment process
- 54D Interpretation
- 54E Request for approval of retirement
- 54F Assessment panel
- 54G CSC to seek recommendations
- 54H CSC to decide whether to approve retirement
- 54J Eligible employee etc. to be informed of decision of CSC
- 54JA Other provisions relating to invalidity assessment
Division 4--Pre-assessment payments and rehabilitation
- 54K Determination of requests, payments and rehabilitation programs to be in accordance with the Rules for the administration of the Public Sector Superannuation Scheme
- 54L Making of payments
Division 6--Administrative costs
- 54ZA Costs to be paid from Consolidated Revenue Fund
PART V--ELIGIBLE--EMPLOYEES' BENEFITS
Division 1A--Application of SIS Act
- 55A Accrual of benefits to be subject to SIS Act
Division 1--Age retirement benefit
- 55 Entitlement to age retirement benefit
- 56 Rate of standard age retirement pension
- 57 Rate of additional age retirement pension and amount of lump sum benefit
- 57AA Election to receive age retirement benefit at reduced rate
- 57A Age retirement pension on election under section 76A
Division 2--Early retirement benefit
- 57B Definition
- 58 Early retirement--voluntary or involuntary retirement
- 58A Special provision regarding certain holders of statutory offices
- 58B Special provision regarding certain fixed - term employees
- 59 Entitlement to early retirement benefit
- 60 Rate of standard early retirement pension
- 61 Rate of additional early retirement pension and amount of lump sum benefit
- 61A Early retirement pension on election under section 76A
- 61AB Election to receive early retirement benefit at reduced rate
- 62 Election for lump sum benefit in case of involuntary retirement
Division 2A--Preservation of benefit payable under subsection 62(2)
Division 3--Commutation of additional age or early retirement pensions
- 63 Pensions to which Division applies
- 64 Election to commute
- 65 Lump sum benefit payable on commutation
Division 4--Invalidity benefit
- 66 Entitlement to invalidity pension
- 67 Invalidity benefit where pension not reduced on medical grounds and election not made under section 68 or 69
- 68 Election where benefit not reduced on medical grounds
- 69 Election where benefit not reduced on medical grounds and period of prospective service less than 8 years
- 70 Invalidity benefit where benefit reduced on medical grounds, period of contributory service not less than 8 years and election not made under section 71 or 72
- 71 Election where benefit reduced on medical grounds, period of contributory service not less than 8 years
- 72 Election where benefit reduced on medical grounds and period of contributory service less than 15, but not less than 8, years
- 73 Invalidity benefit where benefit reduced on medical grounds and period of contributory service less than 8 years
- 73A Reduction of invalidity pensions because of earnings
- 73B Reduction of invalidity pensions because of pre - assessment payments
- 74 Power of the CSC to require invalidity pensioner to be medically examined etc.
- 74A Cancellation of invalidity pension where pension suspended for 12 months etc.
- 75 Invalidity pensioner restored to health to be found employment
- 76 Cancellation of invalidity pension where invalidity pensioner again becomes eligible employee etc.
- 76A Renunciation of invalidity pension in favour of age pension
- 77 Partial invalidity pension payable in certain circumstances where invalidity pensioner again becomes eligible employee
- 78 Partial invalidity pension where eligible employee's salary decreases for health reasons
- 78A Partial invalidity pension not payable in certain circumstances
- 79 Benefit not payable under Division in certain circumstances
Division 4A--Early release of benefits
- 79A Definitions
- 79B Early release of benefits
- 79C Requirements relating to early release of benefits
- 79D Calculation of benefits after payment of early release lump sums
Division 5--Miscellaneous
- 80 Payment of accumulated contributions where no other benefit payable under Part
- 80A Surcharge deduction amount
- 80B Election not to have pension adjusted to take surcharge deduction amount into account
- 80C Election to have additional retirement pension adjusted to take surcharge deduction amount into account
- 80D Calculation of certain pension rates
PART VI--BENEFITS--PAYABLE TO SPOUSES AND CHILDREN
Division 1--Spouse's benefit on death of eligible employee before attaining maximum retiring age
- 81 Entitlement to spouse's benefit under Division
- 82 Spouse's benefit where benefit not reduced on medical grounds and election not made under section 83 or 84
- 83 Election where pension not reduced on medical grounds
- 84 Election where benefit not reduced on medical grounds and period of prospective service less than 8 years
- 85 Spouse's benefit where benefit reduced on medical grounds, period of contributory service not less than 8 years and election not made under section 86 or 87
- 86 Election where benefit reduced on medical grounds and period of contributory service not less than 8 years
- 87 Election where pension reduced on medical grounds and period of contributory service less than 15, but not less than 8, years
- 88 Spouse's benefit where pension reduced on medical grounds and period of contributory service is less than 8 years
Division 2--Spouse's benefit on death of eligible employee after attaining maximum retiring age
- 89 Entitlement to spouse's benefit under Division
- 90 Rate of spouse's standard pension
- 91 Rate of spouse's additional pension and amount of lump sum benefit
- 92 Election to commute spouse's additional pension entitlement
Division 3--Spouse's benefit on death of pensioner
- 93 Entitlement to spouse's benefit on death of pensioner
- 94 Rate of spouse's standard pension on death of age or early retirement pensioner
- 95 Rate of spouse's additional pension on death of age or early retirement pensioner
- 95A Lump sum instead of spouse's standard pension etc.
- 96 Rate of spouse's pension on death of invalidity pensioner
- 96AA Lump sum instead of spouse's pension
- 96A Set off against pension in certain circumstances
- 96AB Rate applicable for purposes of certain provisions
Division 3A--Spouse's benefit attributable to partially dependent children
- 96B Extra spouse's pension--general
- 96BA Extra spouse's pension--special case
- 96BB Lump sum instead of extra spouse's pension
Division 4--Orphan benefit
- 96C Interpretation
- 97 Orphan benefit--death of eligible employee after attaining maximum retiring age
- 98 Orphan benefit--death of eligible employee before attaining maximum retiring age where benefit not reduced on medical grounds and direction not given under section 99
- 99 Orphan benefit--death of eligible employee before attaining maximum retiring age where benefit not reduced on medical grounds, period of prospective service less than 8 years and direction given under this section
- 100 Orphan benefit--death of eligible employee before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service not less than 8 years
- 101 Orphan benefit--death of eligible employee before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service less than 8 years
- 102 Orphan benefit--death of spouse of deceased eligible employee who died after attaining maximum retiring age
- 103 Orphan benefit--death of spouse of deceased eligible employee who died before attaining maximum retiring age and where benefit not reduced on medical grounds
- 104 Orphan benefit--death of spouse of deceased eligible employee who died before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service not less than 8 years
- 105 Orphan benefit--death of age or early retirement pensioner
- 106 Orphan benefit--death of invalidity pensioner
- 107 Orphan benefit--death of spouse of deceased age retirement or early retirement pensioner
- 108 Orphan benefit--death of spouse of deceased invalidity pensioner
- 108A Orphan benefit reduced if deceased pensioner had marital or couple relationship of less than 3 years etc.
- 109 Percentages applicable for purpose of certain provisions
- 109A Orphan pension--when there are partially dependent children
Division 5--Miscellaneous
- 109AB Eligible employee or retirement pensioner survived by one spouse and child not in the custody, care and control of the spouse
- 110 Eligible employee or retirement pensioner survived by more than one spouse
- 110AB Spouse's pension to be increased in certain circumstances
PART VIA--PRODUCTIVITY--SUPERANNUATION
- 110A Interpretation
- 110B Rate of salary
- 110C Productivity contributions
- 110D Variation of Table
- 110E Exclusion of certain employees
- 110EA Effect of retrospective declaration under section 110E
- 110F Inclusion of certain employees
- 110G Legislative instruments disallowable
- 110H Payments of productivity contributions to CSC
- 110J Source of productivity contributions
- 110K Repayment of interim benefits
- 110L Payments of certain benefits to Fund by new productivity employees
- 110M Payments of certain benefits to Fund by productivity employees
- 110MA Payments of productivity related benefits to Fund by certain eligible employees
- 110N CSC to pay Fund
- 110P Productivity benefit
- 110Q Accumulated employer contributions
- 110R Payment of productivity benefit
- 110S Productivity benefits payable to spouses etc.
PART VIAA--SUPERANNUATION--GUARANTEE TOP-UP BENEFIT
- 110SA Purpose of Part
- 110SB Interpretation
- 110SC Interpretation--SG minimum contribution
- 110SD CSC may determine rate of fund contribution tax
- 110SE Superannuation guarantee top - up benefit
- 110SF Application of formulae
- 110SG Payment of top - up benefit
PART VIAB--PAYMENT--INTO FUND OF AMOUNTS HELD IN OTHER SUPERANNUATION FUNDS
- 110SK Request for transfer of amounts to CSC
- 110SL CSC to pay amounts into Fund
- 110SM Person's entitlement to benefit
- 110SN Amount of benefit
- 110SO Application of benefit
- 110SP Payment of benefit to spouse etc.
- 110SQ Payment of benefit to personal representatives etc.
PART VIB--POSTPONEMENT--OF BENEFITS OF RETIREMENT PENSIONERS
- 110T Circumstances in which benefits may be postponed
- 110TA Effect of election
- 110TB Date on which postponed benefits become payable
- 110TBA Election to receive age retirement benefit etc. at reduced rate
- 110TC Rates of pension after postponement of payment
- 110TD Application of Parts VI, VIA and VIAB and Subdivision B of Division 2 of Part IX in relation to postponed benefits
- 110TE Election by spouse to commute
- 110TF Payment of lump sum benefit to orphan
- 110TG Effect of election on benefits already paid
PART VID--BENEFITS--ON CEASING TO BE AN ELIGIBLE EMPLOYEE BECAUSE OF SALE OF ORGANISATION OR OUTSOURCING OF FUNCTION
- 110TV Entitlement to benefits
PART VII--GENERAL--PROVISIONS APPLICABLE TO BENEFITS
- 111A Relationship between this Act and SIS Act
- 111 Payment of accumulated contributions where no other benefit payable etc.
- 112 Payments to the Commonwealth and payments out of the Consolidated Revenue Fund
- 113 Instalments of pension
- 114 Payment of part of spouse's pension etc. attributable to children
- 115 Payment of orphan benefit
- 116 Payment of benefit otherwise than to person entitled
- 117 Pension to or in respect of certain contributors under Defence Force Retirement and Death Benefits Act or MSB Act
- 118 Assignment of benefits
- 119 Attachment of benefits
PART VIII--CANDIDATES--AT PARLIAMENTARY ELECTIONS
- 120 Persons to whom Part applies
- 121 Death of person to whom Part applies before declaration of result of election etc.
- 122 Physical or mental incapacity of person to whom Part applies before declaration of result of election etc.
- 123 Re - employment of person to whom Part applies
- 124 Effect of section 121, 122 or 123 in relation to a person to whom Part applies
PART IX--PRESERVATION--OF RIGHTS OF CERTAIN ELIGIBLE EMPLOYEES
Division 1--Preliminary
- 125 Interpretation
- 126 Modification of Act in relation to eligible employees who were previously members of a superannuation scheme
- 126A Modification of Act in relation to former eligible employees who become members of a superannuation scheme
Division 2--Eligible employees with preserved rights from previous employment
Subdivision A--Transfer values- 127 Transfer value payable in relation to certain employment
- 128 Payment of transfer values to CSC
- 128AA Payment to CSC under section 6A of the Superannuation Act 1990
- 129 Certain lump sums not included in transfer value may be treated as supplementary contributions
- 130 Exemption of certain eligible employees from medical examination Subdivision B--Transferred amounts
- 130A Transferred amounts
- 130B Transferred amount may be paid to CSC
- 130C Person's entitlement to benefit
- 130D Amount of benefit
- 130E Payment of benefit to spouse etc.
- 130F Payment of benefit to personal representatives etc.
Division 3--Preservation of rights of persons ceasing to be eligible employees
- 131 Interpretation
- 133 Public employment
- 134 Eligible superannuation schemes
- 135 Transfer value
- 136 Deferred benefits
- 137 Election that Division apply
- 137A Election to receive deferred benefits at reduced rate
- 138 Circumstances in which person entitled to deferred benefits
- 139 Circumstances in which person entitled to transfer value
- 139A Election for transfer value by people in relation to whom deferred benefits apply
- 139AA Deferral of benefit
- 140 Person who is entitled to rights under Division not entitled to rights under other provisions of Act
- 141 Certain former eligible employees not entitled to benefits under Division
- 142 Eligible employee who resigned to contest an election
- 143 Invalidity pensioner restored to health
- 144 Person entitled to deferred benefits again becoming an eligible employee etc.
Division 4--Miscellaneous
- 145 Special provisions affecting certain former contributors under certain superannuation schemes
- 146 Application of section 112 to payment of transfer value
PART IXA--COMMUTATION--OF PENSION: PAYMENT OF SURCHARGE LIABILITY
Division 1--Introduction
- 146A Simplified outline
- 146B Definitions
Division 2--Commutation of former eligible employee's pension
- 146C Commutation of former eligible employee's pension--payment of surcharge liability
- 146D Conversion factor in relation to surcharge commutation amount
Division 3--Commutation of spouse's pension
- 146E Commutation of spouse's pension--payment of surcharge liability
- 146F Method for reduction of spouse's pension in relation to surcharge commutation amount
Division 4--Commutation of orphan pension
- 146G Commutation of orphan pension--payment of surcharge liability
- 146H Method for reducing orphan pension in relation to surcharge commutation amount
PART IXB--FAMILY--LAW SUPERANNUATION SPLITTING
Division 1--Preliminary
Division 2--Benefits for non-member spouse
- 146MB Associate pension or deferred benefits for non - member spouse
- 146MC Associate deferred benefits
- 146MD Commutation of small associate pension
Division 3--Reduction of benefits for member spouse
- 146ME Operative time during growth phase--reduction of benefits
- 146MF Operative time during growth phase--reduction where original interest is entitlement to associate deferred benefits
- 146MG Operative time during payment phase--reduction of pension
Division 4--Miscellaneous
- 146MH Ministerial Orders
PART IXC--SUSTAINING--THE SUPERANNUATION CONTRIBUTION CONCESSION: RELEASE OF BENEFITS TO MEET DEFERRED TAX LIABILITY
- 146RA Definitions
- 146RB Release of benefits under a release authority
- 146RC Election specifying which benefit is to be reduced
- 146RD Limit on amount that may be released
- 146RE Calculation of benefits after payment of release authority lump sum
PART X--PENSION--INCREASES ON AND AFTER 1 JANUARY 2002
- 147 Interpretation
- 148 Increases in pensions
- 149 Increase payable in respect of part only of certain pensions
- 150 Adjustment of increase in case of certain pensions
- 151 Application of Part to pensions payable to or in respect of certain overseas employees
- 152 Death or invalidity retirement of eligible employee before 21st anniversary of birth
- 153 Date of effect of increases
PART XA--REVIEW--OF DECISIONS MADE BY THE CSC
Division 1--Preliminary
- 153AA Interpretation
Division 2--Reconsideration Advisory Committees
- 153AB Establishment
- 153AC Membership of Committee
- 153AD Functions of Committee
- 153AE Proceedings of Committee
- 153AF Indemnification of members of Reconsideration Advisory Committees
- 153AG Remuneration and allowances
Division 3--Reconsideration of decision made by delegate
- 153AH Application to CSC
- 153AJ Decision to be referred to panel in certain circumstances
- 153AK Decision to be referred to Committee
- 153AL Determination by CSC
- 153ALA Reconsideration of certain decisions by a delegate relating to invalidity
Division 4--Reconsideration of decision made by CSC
- 153AM Application to CSC
- 153AN Payment of fees
- 153AP Decision to be reconsidered only on basis of new evidence
- 153AQ Decision to be referred to panel in certain circumstances
- 153AR Decision to be referred to Committee
- 153AS Determination by CSC
- 153AT Reconsideration of certain decisions by the CSC relating to invalidity
PART XI--MISCELLANEOUS
- 154AA CSC may rely on information supplied by employers or former employers
- 154A Determinations with respect to interest and notional interest
- 154AB Determination with respect to surcharge deduction amount
- 154B Calculation of increase in annual rate of salary by reference to estimated increase in full - time adult average weekly ordinary time earnings
- 155 Modification of Act in relation to part - time employees
- 155A Modification of Act in relation to person who is or was an eligible employee to whom age or early retirement pension is or was payable
- 155B Modification of Act in relation to persons who cease to be eligible employees in certain circumstances
- 155C Regulations relating to the operation of the SIS Act and certain other laws
- 155D Death may be presumed in certain cases
- 156 Recovery of unpaid contributions etc.
- 156A Refund of money paid by mistake etc.
- 156B Recoverable payments
- 156C Recoverable death payments
- 156D Reports about recoverable payments and recoverable death payments
- 157 General provisions applicable to elections under Act
- 158 Interim payment of benefits
- 158A Payment of unclaimed money to eligible roll - over fund
- 159 Payment by approved authorities etc. to the Commonwealth in respect of eligible employees
- 160 Cost of administration of, and of medical examinations under, Act etc.
- 160A CSC liable to pay surcharge under the Superannuation Contributions Tax (Assessment and Collection) Act 1997
- 163 Minister may request the supply of information
- 163A Power to require persons to give information and produce documents
- 163AB CSC may require employers to distribute information etc. to eligible employees
- 164 Directions etc. to be in writing
- 165 Delegation
- 166 Eligible employees paid in foreign currency
- 167 Making false statements to CSC
- 167AA Proceedings against corporations
- 167AB Exercise of certain powers by Minister
- 168 Regulations
PART XII--TRANSITIONAL--PROVISIONS
Division 1--Preliminary
- 169 Interpretation
Division 2--Existing superannuation fund
- 170 Interpretation
- 171 Transfer of certain assets and liabilities
- 172 Instruments
- 173 Certificates
- 174 Pending proceedings
- 175 Allocation of existing Fund between pensioners and contributors
- 176 Allocation among eligible pensioners
- 177 Allocation among existing contributors
- 178 Payment from new Fund to the Commonwealth
- 179 Determinations etc. to be in writing
Division 3--Invalidity pensioners
- 180 Existing invalidity pensioners
Division 4--Existing contributors
- 181 Interpretation
- 182 First day of service
- 183 Modification of Act in relation to existing contributors
- 184 Medical examinations and benefit classification certificates
- 185 Existing contributors contributing in excess of 5% of salary
- 186 Existing contributors under 40 years of age contributing less than 5% of salary
Division 5--Miscellaneous
- 187 Persons who exchanged pension rights for equivalent rights under superseded Act
- 188 Persons who exchanged rights to refunds or gratuities under other law for equivalent rights under superseded Act
- 189 Dealings by former CSC with policies to which section 74 of superseded Act applies
- 190 Unpaid contributions under superseded Act
- 191 Assignment of life policies under superseded Act
- 192 Persons with whom arrangements made under section 7 of the superseded Act
PART XIII--TRANSFERS--TO APPROVED SUPERANNUATION SCHEMES
- 237 Interpretation
- 238 Loss of entitlement to benefits--eligible employee transferring to an approved superannuation scheme
- 239 Approval of superannuation schemes
- 240 Transfer of assets etc. to approved superannuation schemes
- 241 Payments from Consolidated Revenue Fund
- 242 Exemption from tax etc.
PART XIIIA--TRANSFERS--TO AUTHORISED SUPERANNUATION SCHEMES
- 242A Holders of statutory offices
- 242B Authorisation of superannuation schemes
- 242C Deferred benefits--eligible employee transferring to an authorised superannuation scheme
- 242D Deferred benefits under this Part
- 242E Circumstances in which deferred benefits become payable
PART XIV--TRANSFERS--TO PUBLIC SECTOR SUPERANNUATION SCHEME
- 243 Interpretation
- 244 Election to join Public Sector Superannuation Scheme
- 245 Effect of election
- 246 Loss of entitlement to benefits
- 247 Revocation of election in certain cases
- 248 Transfer of assets and liabilities to PSS Fund
- 249 Advances in respect of assets to be transferred
- 250 Exemption from tax etc.
- SCHEDULE 1 Standard age retirement pension on or after attaining 65 years
- SCHEDULE 2 Standard age retirement pension on or after attaining 60 years and before 65 years
- SCHEDULE 3 Invalidity pension
- SCHEDULE 4 Invalidity pension
- SCHEDULE 5 Invalidity pension
- SCHEDULE 6 Invalidity pension
- SCHEDULE 7 Invalidity pension
- SCHEDULE 8 Invalidity pension
- SCHEDULE 11 Deferred benefits