Superannuation (CSS) (Eligible Employees—Exclusion) Declaration 2003

For paragraph (j) of the definition of eligible employee in subsection 3(1) of the Act, a person mentioned in an item of Schedule 1 ceases to be an eligible employee if:

an event mentioned in that item happens; or

the person becomes, in relation to the employment or the holding of the office to which that item relates, a member of an alternative superannuation scheme.

For subsection (1), the time when the person ceases to be an eligible employee is:

if paragraph (1)(a) applies—the time mentioned in the item of Schedule 1 for the event that happens first; or

if paragraph (1)(b) applies—the end of the day immediately before the day the person becomes a member of the alternative superannuation scheme.