New South Wales Consolidated Acts

STATE AUTHORITIES SUPERANNUATION ACT 1987 - SECT 3

3 Definitions

(1) In this Act:
"additional benefit" has the meaning given by section 36.
"additional benefit levy" means the levy that, in order to attract the additional benefit for a contributor, is paid to the Fund by transfer from the contributor’s account under section 22 (2) (b).
"Administration Account" means the STC Administration Account maintained under the Superannuation Administration Act 1996 .
"applicable contribution period" has the meaning given by section 36.
"appointed day" means 1 April 1988.
"attributed salary", in relation to a contributor at any time, means:

(a) where the contributor is a full-time employee at that time-the salary of the contributor at that time, or

(b) where the contributor is a part-time employee at that time-the salary that would be payable to the contributor at that time if employed as a full-time employee.

"benefit" means a benefit payable under this Act.
"Board" means the State Authorities Superannuation Board referred to in section 4 of the Superannuation Administration Act 1991 .
"chief executive officer" means:

(a) a chief executive officer within the meaning of the Public Sector Management Act 1988 , or

(b) an employee (not being an officer referred to in paragraph (a)) of an employer specified in Schedule 1, being an employee who holds an office designated by the Director-General of the Premier’s Department as the office of a chief executive officer.

"Commonwealth taxation law" means a law of the Commonwealth that provides for the levying and collection of a tax.
"complying approved deposit fund" means a complying approved deposit fund for the purposes of section 47 of the Superannuation Industry (Supervision) Act 1993 of the Commonwealth.
"complying superannuation fund" means a complying superannuation fund for the purposes of section 45 of the Superannuation Industry (Supervision) Act 1993 of the Commonwealth.
"contribution period" means a named month or such other period as may be prescribed.
"contributor" means an employee whose election to contribute to the Fund has taken effect.
"contributor-financed benefit", in relation to a benefit payable to, or in relation to, a contributor, means the balance at credit in the contributor’s account at the time the benefit is paid.
"contributor’s account" means the account established and maintained under section 12 in respect of the contributor.
"de facto partner" of a deceased contributor or deceased former contributor means, if the contributor or former contributor was, at the time of his or her death, in a de facto relationship, within the meaning of the Property (Relationships) Act 1984 , with a person, that person.
"deferred benefit", in relation to a contributor, means a benefit deferred under section 42AA, 43 or 43AA.
"discharge", in relation to a contributor, means the cessation of the contributor’s employment expressed by the employer to be on the ground that the period, or successive periods, for which the contributor was employed has or have ended.
"dismissal" means the termination by an employer of the employment of a contributor with the employer, but does not include retrenchment or discharge or a retirement on the grounds of incapacity in circumstances which entitle the employee to a benefit.
"early retirement age" means the age of 59 years or, if some lower age (but not lower than the age of 55) is prescribed, that lower age.
"employee" means a person who is employed by an employer and who is the subject of a certificate by the employer to the effect that:

(a) if the regulations prescribe any class of persons as not being employees-the person is not within any such class, and

(b) if the regulations prescribe any requirement with which a person must comply in order to be an employee-the person complies with the requirement (specifying the requirement),

but does not include an excluded person referred to in Schedule 2.
"employee contribution" means a contribution made under Part 3, other than a salary sacrifice contribution.
"employer" means:

(a) the Crown, the Government or a Minister of the Crown, or

(b) an authority specified in Schedule 1,

and a reference to employment with an employer includes a reference to employment with successive employers.
"employer-financed benefit", in relation to a benefit payable to, or in relation to, a contributor, means so much of the benefit as is paid from the reserve for that employer.
"employer reserve" means a reserve established and maintained under section 14.
"entry date", in relation to a contributor, means the date as at which the contributor’s election to contribute to the Fund took effect, that election being:

(a) the only such election made by the contributor, or

(b) where the contributor has made more than one such election-the later or latest of those elections.

"executive officer" means a contributor who is:

(a) a chief executive officer, or

(b) a senior executive officer, or

(c) a police executive officer, or

(d) an office holder nominated for the purposes of section 11A of the Statutory and Other Offices Remuneration Act 1975 .

"exit date", in relation to a contributor, means the date on which the contributor ceases employment with an employer, that cessation of employment being:

(a) the only such cessation of employment of the contributor, or

(b) where there has been more than one such cessation of employment of the contributor-the later or latest of those cessations of employment.

"family law superannuation legislation" has the same meaning as it has in Part 5AA.
"family law superannuation payment" has the same meaning as it has in Part 5AA.
"First State Superannuation Fund" has the same meaning as "Fund" has in the First State Superannuation Act 1992 .
"FTC" means the FSS Trustee Corporation established under the Superannuation Administration Act 1996 .
"full-time employee" means an employee whose salary ratio is equal to 1.
"Fund" means the State Authorities Superannuation Fund established under this Act.
"maximum benefit points" has the meaning given by section 36.
"non-contributor spouse" has the same meaning as it has in Part 5AA.
"part-time employee" means an employee whose salary ratio is less than 1 but at least 0.1.
"penalty", in relation to a Commonwealth taxation law, includes (but is not limited to):

(a) a penalty rate of taxation under that law, and

(b) the loss of a concessional rate of taxation under that law.

"police executive officer" means an executive officer within the meaning of Part 5 of the Police Service Act 1990 .
"preserved benefit", in relation to a contributor, means a benefit preserved under section 43AAA.
"prospective benefit points" has the meaning given by section 36.
"relevant Commonwealth superannuation standard" means a standard that would be applicable under the Superannuation Industry (Supervision) Act 1993 of the Commonwealth if the Fund was a regulated superannuation fund under that Act.
"resign" means cease to be employed by an employer, but does not include:

(a) retrenchment, discharge or dismissal, or

(b) ceasing to be employed because of death, or

(c) ceasing to be employed on the privatisation of an employer, or

(d) ceasing to be employed on the grounds of incapacity in circumstances which entitle the employee to a benefit.

"retire" means cease (otherwise than by reason of death) in any manner to be employed by an employer on or after reaching the early retirement age.
"retirement savings account" has the same meaning as in the Retirement Savings Accounts Act 1997 of the Commonwealth.
"retrenchment", in relation to a contributor, means the termination of the employment of the contributor with an employer where the employment is expressed by the employer to be:

(a) compulsorily terminated by the employer on the ground that:

(i) the employer no longer requires the contributor’s services and, on termination of the contributor’s employment, does not propose to fill the contributor’s position,

(ii) the work that the contributor was engaged to perform has been completed, or

(iii) the amount of work that the employer requires to be performed has diminished and, due to that fact, it has become necessary to reduce the number of employees employed by the employer, or

(b) terminated as a result of the acceptance by the contributor of an offer by the employer of terms of retrenchment made on a ground specified in paragraph (a).

"salary", in relation to a contributor, means salary of the contributor, determined in accordance with section 4 or 4A and expressed as an annual rate.
"salary ratio", in relation to a contributor at any time during a contribution period, means the number ascertained by dividing the salary of the contributor at the commencement of the contribution period by the attributed salary of the contributor at that commencement.
"salary sacrifice contribution" means a contribution paid to the Fund for crediting in a contributor’s account by the contributor’s employer in accordance with an agreement referred to in section 19A (1) (b).
"senior executive officer" means:

(a) a senior executive officer within the meaning of the Public Sector Management Act 1988 , or

(b) an employee (not being an officer referred to in paragraph (a)) of an authority specified in Schedule 1, being an employee who holds an office designated by the Director-General of the Premier’s Department as the office of a senior executive officer.

"spouse" of a deceased contributor or deceased former contributor means the widow or widower, as the case may be, of the contributor or former contributor.
"STC" means the SAS Trustee Corporation established under the Superannuation Administration Act 1996 .
"superannuation contributions surcharge" means the superannuation contributions surcharge imposed under the Superannuation Contributions Tax Imposition Act 1997 of the Commonwealth.
"superannuation guarantee shortfall" has the same meaning as in the Superannuation Guarantee (Administration) Act 1992 of the Commonwealth.
"superannuation scheme" means a scheme, fund or arrangement (whether or not established by an Act) under which any superannuation or retirement benefits are provided by an employer.
"superannuation year" means the year commencing on 1 April 1988 and each subsequent year commencing on 1 April.
"this Act" includes the regulations.

(2) In this Act:

(a) a reference to a function includes a reference to a power, authority and duty, and

(b) a reference to the exercise of a function includes, where the function is a duty, a reference to the performance of the duty.

(3) A reference in this Act to an authority where used in or in connection with the definition of "employer" is a reference to an authority, organisation, corporation, person or other entity.

(4) If the inclusion of an employer in Schedule 1 is expressed to be limited in any respect, this Act has effect in relation to the employer subject to the limitation.

(5) Notes included in this Act do not form part of this Act.