Superannuation Act 1976

Where:

a person ceases to be an eligible employee because of death; or

payment of a pension to a person is postponed under subsection 110TA(2) and the person (including a person who made an election under subsection 64(2)) dies before the pension becomes payable;

The amount of the lump sum benefit referred to in subsection (1) is:

if paragraph (b) does not apply—an amount equal to the person’s accumulated contributions; or

if the person’s surcharge debt account is in debit when the benefit becomes payable in respect of the person—an amount equal to the difference between the person’s accumulated contributions and the person’s surcharge deduction amount.

If the total amount of the benefit or benefits (whether paid by way of instalments of pension or as a lump sum or lump sums, or both) paid to or in respect of a person who has been an eligible employee (other than any benefit, or a part of any benefit, that, under subsection (4), (5) or (6), is to be excluded from consideration for the purposes of this subsection) is, at a time when no further benefit is payable under this Act to or in respect of the person, less than the sum of:

the total of the person’s accumulated contributions, and the accumulated employer contributions (if any) in respect of the person, as at the time when the person ceased to be an eligible employee or, if the person had ceased to be an eligible employee on more than one occasion, as at the time when the person last ceased to be an eligible employee; and

if a top‑up benefit is or was calculated in respect of the person under Part VIAA but the amount of the top‑up benefit is nil—the amount that would have been the top‑up benefit if the person had been entitled to benefits under section 80; and

if a benefit is payable in respect of the person under Part VIAB—that benefit; and

if a benefit is payable in respect of the person under Subdivision B of Division 2 of Part IX—that benefit;

the person; or

if the person has died:

the person’s legal personal representative; or

if no legal personal representative can be found—any individual or individuals that CSC determines.

For the purposes of subsection (1), benefit shall be deemed not to be payable in respect of an eligible employee under section 97, 98 or 100, if, notwithstanding that benefit may later become payable in respect of him, no benefit is payable in respect of him upon his or her death.

Where a person ceased to be an eligible employee on an occasion earlier than his or her first day of service and, upon his or her so ceasing, the person was not entitled to benefit under Division 1, 2 or 4 of Part V or under Division 3 of Part IX, any benefit or benefits paid to or in respect of him before he or she so ceased or last so ceased, or upon his or her so ceasing or last so ceasing, shall be excluded from consideration for the purposes of subsection (2).

Where a person ceased to be an eligible employee by reason of retirement on the ground of invalidity on an occasion earlier than his or her first day of service and, upon his or her so ceasing, invalidity benefit was paid to him in accordance with section 68, 69, 71, 72 or 73, any benefit or benefits paid to or in respect of him before he or she so ceased or last so ceased, or upon his or her so ceasing or last so ceasing, (other than any benefit or benefits, or a part of any benefit or benefits, that, by virtue of subsection (7), is or are to be taken into account in relation to the person for the purposes of this subsection) shall be excluded from consideration for the purposes of subsection (2).

Where a person became entitled to a deferred benefit by way of invalidity benefit in accordance with section 68, 69, 71, 72 or 73 on an occasion earlier than his or her first day of service, any benefit or benefits paid to or in respect of him before he or she became entitled to such a deferred benefit or last became entitled to such a deferred benefit, or upon his or her becoming entitled to such a deferred benefit or last becoming entitled to such a deferred benefit, (other than any benefit or benefits, or a part of any benefit or benefits, that, by virtue of subsection (7), is or are to be taken into account in relation to the person for the purposes of this subsection) shall be excluded from consideration for the purposes of subsection (2).

For the purposes of subsections (5) and (6):

such part of any invalidity pension paid to a person in accordance with section 67 or 70 as would have been paid to him in accordance with section 68 or 71, as the case may be, if the person had made an election under subsection 68(1) or 71(1), as the case may be;

such part of any deferred benefit paid to a person by way of invalidity pension in accordance with section 67 or 70 as would have been paid to him in accordance with section 68 or 71, as the case may be, if the person had made an election under subsection 68(1) or 71(1), as the case may be;

any invalidity pension paid to a person in accordance with section 68 or 71; and

any deferred benefit paid to a person by way of invalidity pension in accordance with section 68 or 71;