A one-off payment made under an industrial agreement to compensate police officers for salary foregone during a pay freeze is 'salary' within the meaning of reg 3 of the Public Sector Superannuation Reform Regulations 2017 (Tas), and is not excluded as a 'payment for special circumstances of an occasional nature' under reg 3(1)(c). The word 'occasional' in reg 3(1)(c) bears its primary meaning of 'from time to time' rather than 'on the occasion of'. The industrial purpose and context of an agreement are relevant to characterising a payment for superannuation purposes.
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