New South Wales Consolidated Acts

STATE PUBLIC SERVICE SUPERANNUATION ACT 1985 - SECT 6

6 Salary

(1) For the purposes of this Act, "salary", in relation to a contributor, means the remuneration, salary or wages payable in money to the contributor in the contributor’s capacity as an employee, as reported to the Board from time to time by the contributor’s employer, including:

(a) a loading in respect of any shift allowance, as determined in accordance with the regulations, and

(b) other allowances payable in money that are of a kind included within the value of leave paid on termination of employment,

but does not include the excluded amounts or allowances referred to in subsection (2).

(2) The excluded amounts or allowances are:

(a) an amount paid for overtime or as a bonus, or an allowance instead of overtime,

(b) except to the extent determined in accordance with the regulations, as referred to in subsection (1) (a)-an amount paid as shift allowance,

(c) except to the extent that this section otherwise provides-a relieving allowance,

(d) an expense allowance or an allowance for travelling, subsistence or other expenses,

(e) an equipment allowance, and

(f) an amount paid for rent or as a residence, housing or quarters allowance.

(3) If a contributor’s employer, or a person authorised to do so on behalf of the employer, certifies in writing to the Board that a relieving allowance to be, or being, paid to the contributor in the contributor’s capacity as an employee is likely to be paid for a continuous period of 1 year (whether or not the period is partly before the date of the certificate), the allowance is, as from:

(a) the date on which the certificate is lodged with the Board, or

(b) the date from which the allowance becomes payable,

whichever is the later, salary for the purposes of this Act.

(4) If a relieving allowance has been paid to a contributor in the contributor’s capacity as an employee for a continuous period of 1 year that ends after the commencement of this section and, during that period, the allowance has not been treated as part of the contributor’s salary in accordance with subsection (3), the allowance shall, as from the expiration of that period of 1 year, be treated as part of the contributor’s salary while its payment to the contributor continues.

(5) If a contributor is on secondment to another employer, the salary of the contributor for the purposes of this Act is the salary paid or payable to the contributor by the other employer.

(6) The Governor may, by order in writing, declare unconditionally, or subject to conditions, that subsection (7) applies:

(a) to a contributor specified in the order who is on secondment but not to another employer, and

(b) generally during the period of that secondment, or during such period as is specified in the order, being, in either case, a period commencing before, on or after the date of the order.

(7) During the period in which this subsection is declared pursuant to subsection (6) to apply to a contributor on secondment, the contributor’s salary shall, for the purposes of this Act, be that paid or payable in respect of the employment to which he or she is seconded.

(8) In this section, "shift allowance" means an allowance paid to an employee in respect of shift work performed by the employee, and includes amounts paid as penalty rates.

(9) Any allowances or other kinds of remuneration treated as salary immediately before the commencement of this section in relation to a contributor shall continue to be treated as salary for the purposes of this Act, but only in relation to that contributor.