Commonwealth Numbered Acts

SUPERANNUATION LEGISLATION AMENDMENT ACT 1994 No. 86, 1994 - SECT 90

90.(1) Section 45 of the Principal Act is amended by adding at the end the
following subsections:

(4) A declaration referred to in paragraph (1)(c), (d) or (f) that is made
after the commencement of this subsection may take effect on a day not earlier
than 12 months before the making of the declaration.

(5) If a declaration referred to in paragraph (1)(c), (d) or (f) is made after
the commencement of this subsection, and before the start of the period of 12
months immediately before the making of the declaration contributions were
accepted from, or in respect of:

   (a)  if a declaration is a declaration referred to in paragraph (1)(c)-the
        holder of the statutory office concerned; or

   (b)  if the declaration is a declaration referred to in paragraph (1)(d) or
        (f)-a person to whom the declaration relates; the declaration may take
        effect on a day not earlier than the earliest day on which
        contributions were so accepted.".

(2) A declaration made before the commencement of this section:
(a) for the purposes of paragraph (b) of the definition of "statutory office"
in section 3 of the Principal Act; or
(b) for the purposes of the definition of "temporary employee" in section 3 of
that Act; or

   (c)  under paragraph 6(1)(j) of that Act; that purported to take effect on
        a day earlier than the day on which the declaration was made has the
        effect, and is taken to have at all times had the effect, that it
        would have, or would have had, if subsections 45(4) and (5) of the
        Principal Act as amended by subsection (1) of this section had been in
        force when the declaration was made.