New South Wales Consolidated Acts

FIRST STATE SUPERANNUATION ACT 1992 - SECT 10

10 Excluded employees

(1) The compulsory employer superannuation contribution is not payable for the following employees:

(a) an employee who is a contributor to or a member of an STC scheme (within the meaning of the Superannuation Administration Act 1996 ) in respect of the same contract of employment,

(b) an employee who is a Judge within the meaning of the Judges’ Pensions Act 1953 , a master within the meaning of the Supreme Court Act 1970 , the Solicitor General or the Director of Public Prosecutions,

(c) an employee who, while receiving salary or wages for work done outside Australia, is not treated as a resident of Australia for the purposes of the Income Tax Assessment Act 1936 of the Commonwealth.

(2) Subsection (1) (a) does not apply to an employee who has preserved a benefit in an STC scheme, or is entitled to a deferred accrued benefit under the State Authorities Non-contributory Superannuation Act 1987 , and who is not otherwise a participant in any such scheme.