Superannuation Act 1976

Where:

an eligible employee dies on or after attaining his or her maximum retiring age;

his or her period of contributory service is not less than 1 year; and

he or she is not survived by a spouse but is survived by a person or persons who is or are his or her child or children;

at any time after his or her death when the surviving child or 1 or more of the surviving children is an eligible child or are eligible children—orphan pension is payable in respect of the eligible child or eligible children in accordance with subsection (2); and

if the surviving child or 1 or more of the surviving children is or are, immediately after his or her death, an eligible child or eligible children or, in the opinion of CSC, is or are likely to become an eligible child or eligible children—lump sum benefit is payable in respect of that child or those children in accordance with subsection (3).

Where, by virtue of paragraph (1)(d), orphan pension is at any time payable in respect of an eligible child or eligible children of a deceased eligible employee, the annual rate of the pension payable in respect of that child or those children is such percentage of the notional standard age retirement pension of the deceased eligible employee as is applicable under section 109.

Where, by virtue of paragraph (1)(e), lump sum benefit is payable in respect of a surviving child or surviving children of a deceased eligible employee, the lump sum benefit is an amount equal to the accumulated contributions of the deceased eligible employee.

The reference in subsection (2) to the notional standard age retirement pension of a deceased eligible employee means the rate of the standard age retirement pension to which he or she would have been entitled if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to standard age retirement pension in accordance with section 56.