Superannuation Act 1922

Where, on or after the date of commencement of this section, an employee makes an election under subsection (6) of section 20, subsection (1) or subsection (2) of section 20A, subsection (2) of section 20B, subsection (1) of section 25 or subsection (1) of section 31 of this Act or subsection (2) of section 32 of the Superannuation Act (No. 2) 1969 (in this section referred to as the basic election), then:

if, on or after the date of the basic election, the employee makes an election under section 22A of this Act that is expressed to have taken effect as from a date earlier than the date of the basic election—the basic election shall, subject to subsection (2) of this section, be deemed, for the purposes of the application of subsections (7), (8) and (10) of section 31 of the Superannuation Act (No. 2) 1969 in relation to the election under section 22A of this Act, to have been made on the day immediately before the date as from which that last‑mentioned election had effect; or

if, on or after the date of the basic election, the employee makes an election under section 22B of this Act—the basic election shall, subject to subsection (2) of this section, be deemed, for the purposes of the application of subsections (3) and (4) of section 22B and sections 22D and 22E of this Act in relation to the election under section 22B of this Act, to have been made on the day immediately before the date as from which that last‑mentioned election had effect.

Subsection (1) does not apply in relation to the basic election unless the obligation to contribute for the unit or units of pension to which the basic election related came into existence before the date as from which the election under section 22A or section 22B, as the case may be, had effect.