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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

  • 27C Functions of CSC  
  • 27CA CSC to keep records with respect to contributions etc.  
  • 27D Powers  

PART III--CSS--FUND

  • 40 Establishment of Fund  
  • 41 Fund to be managed by CSC  
  • 42 Investment of funds  

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

  • 54A Interpretation  
  • 54B Meaning of totally and permanently incapacitated  

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)

  • 62A Interpretation  
  • 62B Preservation of portion of benefit  
  • 62C Application of formulae  

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

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

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

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

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