New South Wales Consolidated Acts

NEW SOUTH WALES RETIREMENT BENEFITS ACT 1972 - SECT 32

32 Payment of contributions by, and apportionment of contributions among, employers

(1) In this section, a reference to a contributor in respect of whom this section applies is a reference to a contributor to or in respect of whom a benefit has become payable from the Fund and:
"primary employer" in relation to such a contributor means the person who was the employer of the contributor immediately before that benefit became payable.
"secondary employer" in relation to such a contributor means any person (other than the primary employer of the contributor) who employed the contributor during the period of service in respect of which the benefit became payable.

(2) Where a benefit becomes payable from the Fund to or in respect of a contributor in respect of whom this section applies, the primary employer of the contributor shall, without further appropriation than this Act, pay to the Board:

(a) where the benefit is a lump sum payable under section 26 (2) or (2A), an amount equal to the sum of:

(i) the amount of the allowance in relation to the contributor under section 26 (2C) (b), and

(ii) the amount, if any, of the allowance in relation to the contributor under section 26 (2C) (c),

(a1) where the benefit is a lump sum payable under section 26 (2B)-an amount equal to the amount of the allowance in relation to the contributor under section 26 (3) (b),

(b) where the benefit is a lump sum payable under section 26 (4)-an amount equal to the amount of the allowance in relation to the contributor under section 26 (5) (c),

(c) where, pursuant to section 28, an amount is payable that is equal to the amount that would have been payable in specified circumstances under another provision of this Act-an amount equal to the amount that would have been payable under this subsection if a lump sum benefit had been paid under that other provision in those circumstances,

(d) where the benefit is a lump sum payable under section 30 (d)-an amount equal to the amount of the allowance in relation to the contributor under section 30 (d) (ii),

(e) where the benefit is a lump sum payable in accordance with section 31-an amount equal to the sum of:

(i) one-half of the amount, if any, by which the lump sum payable under that section exceeds the lump sum benefit that would be payable if that section had not been enacted, and

(ii) the payments, if any, which the primary employer of the contributor would be required to make if that section had not been enacted and if the liability of the employer were determined under paragraph (a) or (c), or as the case may require,

(f) where the benefit is a pension payable pursuant to section 26 (7), 27 or 29-an amount that bears to the total amount of that pension in respect of a period specified by the Board the same proportion as is borne to the amount referred to in section 26 (8), 27 (4) or 29 (4), as the case may be, in relation to the pension by so much of the amount so referred to as is calculated by reference to section 26 (2C) (b) and (c), 26 (3) (b) or 26 (5) (c).

(3) Where, pursuant to subsection (2), the primary employer of a contributor in respect of whom this section applies is required to make a payment, the Board shall serve the notice prescribed by subsection (4) on any secondary employer of the contributor and shall furnish the primary employer of the contributor with a copy thereof.

(4) For the purposes of subsection (3), the notice for service on a secondary employer of a contributor in respect of whom this section applies is a notice to the effect that the secondary employer is liable to pay to the primary employer of the contributor a specified amount within a specified time, that amount being an amount determined by the Board on an actuarial basis having regard to:

(a) the amount of the contributions to the Fund by the contributor, and the amount in respect of which he was contributing, while he was employed by that secondary employer, and

(b) such other matters as the Board thinks fit.

(5) Where a notice is, pursuant to subsection (3) served on a secondary employer and the secondary employer fails, within the time specified in the notice, to pay to the primary employer so specified the amount so specified, that primary employer may, in a court of competent jurisdiction, recover from that secondary employer as a debt the amount so specified.

(6) A reference in subsection (2) (f) to a pension does not include the amount of any increase payable under Part 4A.