Commonwealth Numbered Regulations

1986 No. 43 SUPERANNUATION (SALARY) REGULATIONS (AMENDMENT) - REG 1

After Part IIa of the Superannuation (Salary) Regulations the following Part
is inserted:

"PART IIB-EMPLOYEES IN RECEIPT OF EXPENSES OF OFFICE
ALLOWANCE Interpretation "8F. In this Part, 'expenses of office allowance'
means an allowance that is payable to an eligible employee as compensation for
general expenses incurred, or likely to be incurred, by the eligible employee
in connection with the office or position held, or the duties of which are
performed, by the eligible employee. Part of salary or wages not to be treated
as salary for purposes of Act "8G. Where the salary or wages of an eligible
employee includes, or include, an amount in respect of an expenses of office
allowance, so much of that salary or those wages as is equal to the amount in
respect of that allowance is not to be treated as salary for the purposes of
the Act. Final annual rate of salary "8H. Where-

   (a)  a person ceases to be an eligible employee;

   (b)  the person's final annual rate of salary is to be ascertained by
        reference to the annual rate of salary of the person on a day (in this
        regulation referred to as the 'relevant day') that is earlier than the
        day of commencement of this regulation; and

   (c)  the salary or wages payable to the person on the relevant day included
        an amount in respect of an expenses of office allowance, then, for the
        purposes of the definition of 'final annual rate of salary' in
        sub-section 3 (1) of the Act, the annual rate of salary of the person
        on the relevant day shall be an amount equal to the amount per annum
        that would, for the purposes of the Act, have been the annual rate of
        salary of the person on that day if the salary or wages payable to the
        person on that day had not included the amount in respect of the
        expenses of office allowance.".