s 1Name of Declaration
This Declaration is the Superannuation (CSS) (Eligible Employees—Inclusion) Declaration 2003.
This Declaration is the Superannuation (CSS) (Eligible Employees—Inclusion) Declaration 2003.
In this Declaration:
ACECQA (short for the Australian Children’s Education and Care Quality Authority) has the same meaning as in the Education and Care Services National Law Act 2010 (Vic).
Act means the Superannuation Act 1976.
alternative superannuation scheme, in relation to a person who is employed in a particular capacity, or who is the holder of a particular office:
means a superannuation scheme to which contributions are made in relation to the person’s employment or holding of the office; but
does not include any of the following:
a scheme to which contributions are made in relation to the person for:
if the person is employed in a particular capacity—other employment or the holding of an office; or
if the person is the holder of a particular office—other employment or the holding of another office;
a scheme to the extent that membership of that scheme by the person is for the preservation, or payment, of productivity related benefits as defined in section 110A of the Act;
a scheme to the extent that participation in that scheme on the person’s behalf is for purposes solely related to satisfying obligations under the Superannuation Guarantee (Administration) Act 1992;
a scheme to which contributions are made in relation to the person only in relation to performance pay;
for a prescribed person—a scheme of which the person is taken, under subsection (2), to be a member for top‑up purposes.
Example
If a person is an eligible employee for the CSS, and is making voluntary contributions to an RSA without any employer contributions, the RSA will not be an alternative superannuation scheme. However, if the person’s employer makes contributions to the RSA, above the superannuation guarantee rate, the RSA will be an alternative superannuation scheme.
ARPC means the Australian Reinsurance Pool Corporation established by the Terrorism Insurance Act 2003.
ASIC means the Australian Securities and Investments Commission established by the Australian Securities and Investments Commission Act 1989 and continued in existence by the Australian Securities and Investments Commission Act 2001.
ASPI Ltd means Australian Strategic Policy Institute Limited (ACN 097369045), incorporated under the Corporations Act 2001 on 22 August 2001.
Australian Hearing Services means the body corporate established under Part 2 of the Australian Hearing Services Act 1991.
CSC (short for Commonwealth Superannuation Corporation) has the same meaning as in the Governance of Australian Government Superannuation Schemes Act 2011.
Eligible Employees Regulations means the Superannuation (CSS) Eligible Employees Regulations 1976, as in force immediately before the commencement of this Declaration.
member, of a superannuation scheme that is an RSA, means a holder of the RSA.
performance pay means a payment of that name made under:
an industrial agreement under Division 3A of Part VI of the Industrial Relations Act 1988 as in force immediately before 30 March 1994; or
an agreement under Part VIB of that Act in force before 15 November 1996.
prescribed person means a person who holds office or is employed under terms and conditions that enable the person to choose whether to take part of his or her remuneration in a non‑monetary form (for example, a top‑up arrangement).
Public Service Act means the Public Service Act 1922.
reinstated means re‑appointed or re‑employed, or deemed to be, or to have been, re‑appointed or re‑employed as the case requires.
relevant Northern Territory employment means any of the following employment:
employment as a member of the Police Force of the Northern Territory;
employment by an approved authority, being the Northern Territory of Australia or an authority or body established by or under a law of that Territory;
employment as the holder of a statutory office established by a law of the Northern Territory of Australia.
superannuation scheme:
means a scheme, fund or arrangement, however established, under which superannuation or retirement benefits are payable; and
includes an RSA within the meaning of the Retirement Savings Account Act 1997.
top‑up arrangement has the meaning given by subsection (3).
In this Declaration, a person is taken to be a member of a superannuation scheme for top‑up purposes if, and only if, he or she is a member of the scheme:
only because of a top‑up arrangement; or
because of:
a top‑up arrangement; and
any of the following circumstances:
contributions are made to the scheme in relation to performance pay;
the person is a member of the scheme for the purpose of the preservation or payment of productivity related benefits as defined in section 110A of the Act;
participation in the scheme on the person’s behalf by the person’s employer is for purposes solely related to satisfying the employer’s obligations under the Superannuation Guarantee (Administration) Act 1992.
A top‑up arrangement is an arrangement:
between the person (the payee) to whom, under the arrangement, remuneration is paid and the person (the payer) who pays the remuneration, by which the payer makes contributions in relation to the payee to a superannuation scheme (which may be a scheme applying only in relation to the payee); and
in which the contributions mentioned in paragraph (a):
constitute part of the payee’s overall remuneration; and
are not paid as an addition to remuneration otherwise payable; and
in which the payer makes payments under the Act:
in relation to the payee; and
in relation to the employment or office to which the arrangement relates.
For paragraph (ec) of the definition of eligible employee in subsection 3 (1) of the Act, a person is an eligible employee if the person is in the class of persons, each of whom:
is a person to whom, immediately before the commencement of this Declaration, a provision of the Eligible Employees Regulations mentioned in Schedule 1 applied; and
requests in writing that he or she be treated as an eligible employee.
For paragraph (ec) of the definition of eligible employee in subsection 3 (1) of the Act, a person is an eligible employee if the person becomes a person included in any of the following classes of persons:
a class of persons each of whom:
is employed by the Northern Land Council, except on a casual or temporary part‑time basis; and
immediately before last becoming so employed was an eligible employee; and
is not, in relation to the employment with the Northern Land Council, a member of an alternative superannuation scheme;
a class of persons each of whom meets one of the following requirements:
on 31 December 1998, the person was an eligible employee employed by the Northern Territory Legal Aid Commission;
the person:
is an employee of the Commission; and
immediately before becoming an employee, was an eligible employee and was employed in relevant Northern Territory employment;
a class of persons each of whom:
is an employee of the Sydney Harbour Federation Trust (otherwise than on a casual or temporary part‑time basis); and
either:
immediately before becoming so employed, was an eligible employee; or
immediately before becoming so employed, was a person to whom a pension of a kind mentioned in section 64A or 65 of the superseded Act as in force immediately before the repeal of that section was payable, or would have been payable if payment had not been suspended; or
immediately before becoming so employed, was a person to whom invalidity pension under the Act or the superseded Act was payable, or would have been payable if payment had not been suspended; or
immediately before becoming so employed, was a person to whom deferred benefits under the Act were applicable; or
is a person who, because of the person’s employment by the Sydney Harbour Federation Trust, is a re‑employed former contributor with preserved rights; and
is not, in relation to the employment with the Sydney Harbour Federation Trust, a member of an alternative superannuation scheme;
a class of persons:
each of whom is an employee of ASPI Ltd (otherwise than on a casual or temporary part‑time basis); and
each of whom:
immediately before becoming so employed, was an eligible employee; or
immediately before becoming so employed, was a person to whom a pension of a kind mentioned in section 64A or 65 of the superseded Act as in force immediately before the repeal of that section was payable, or would have been payable if payment had not been suspended; or
immediately before becoming so employed, was a person to whom invalidity pension under the Act was payable, or would have been payable if payment had not been suspended; or
immediately before becoming so employed, was a person to whom deferred benefits under the Act or the superseded Act were applicable; or
is a person who, because of the person’s employment with ASPI Ltd, is a re‑employed former contributor with preserved rights; and
each of whom is not, in relation to the employment with ASPI Ltd, a member of an alternative superannuation scheme;
a class of persons each of whom:
is an employee of CSC (otherwise than on a casual or temporary part‑time basis); and
either:
immediately before becoming so employed, was an eligible employee; or
immediately before becoming so employed, was a person to whom a pension of a kind mentioned in section 64A or 65 of the superseded Act as in force immediately before the repeal of that section was payable, or would have been payable if payment had not been suspended; or
immediately before becoming so employed, was a person to whom invalidity pension under the Act was payable, or would have been payable if payment had not been suspended; or
immediately before becoming so employed, was a person to whom deferred benefits under the Act or the superseded Act were applicable, and, for a person who becomes a full‑time temporary employee, makes an election in writing to become an eligible employee; or
is a person who, because of the person’s employment by CSC, is a re‑employed former contributor with preserved rights, and, for a person who becomes a full‑time temporary employee, makes an election in writing to become an eligible employee; and
is not, in relation to the employment with CSC, a member of an alternative superannuation scheme;
a class of persons each of whom:
is a permanent employee or a temporary employee by virtue of having been reinstated in circumstances similar to the circumstances in which a person could have been re‑appointed to the Australian Public Service under section 63F, 63G or 66B of the Public Service Act, as in force immediately before its repeal; and
was an eligible employee immediately before the termination or cessation of the employment to which the reinstatement relates;
a class of persons each of whom:
is a permanent employee or a temporary employee by virtue of having been reinstated in circumstances similar to the circumstances in which a person could have been deemed to have been re‑appointed to the Australian Public Service in accordance with section 87M or 87Q of the Public Service Act, as in force immediately before its repeal; and
was an eligible employee immediately before the termination or cessation of the employment to which the reinstatement relates;
a class of persons each of whom:
is an employee of ACECQA, other than on a casual or temporary part‑time basis; and
immediately before becoming so employed, was an eligible employee; and
is not, in relation to the person’s employment with ACECQA, a member of an alternative superannuation scheme;
a class of persons each of whom:
is an employee of ARPC, other than on a casual or temporary part‑time basis; and
immediately before becoming so employed, was an eligible employee; and
is not, in relation to the person’s employment with ARPC, a member of an alternative superannuation scheme.
a class of persons each of whom:
ceases to be engaged by the Commonwealth under the Public Service Act 1999 and becomes an employee of ASIC, other than on a casual or temporary part‑time basis, on 1 July 2019 as a result of section 311 of the Australian Securities and Investments Commission Act 2001; and
immediately before becoming so employed by ASIC, was an eligible employee under the Act in relation to the person’s employment at ASIC under the Public Service Act 1999.
Under the Superannuation (CSS) (Eligible Employees—Exclusion) Declaration 2003, in certain circumstances, a person mentioned in subsection (2) may cease to be an eligible employee. (See section 6 and Schedule 1 of the Declaration.)
For paragraph (ec) of the definition of eligible employee in subsection 3 (1) of the Act, and subject to subsection (2), a person is an eligible employee if the person is in the class of persons each of whom:
is an employee of Australian Hearing Services, other than on a casual or temporary part‑time basis; and
in respect of whom contributions were accepted, purportedly under the Act, on or after 1 July 1997, in relation to the person’s employment with Australian Hearing Services; and
is not, in relation to the person’s employment with Australian Hearing Services, a member of an alternative superannuation scheme.
A person ceases to be an eligible employee for the purposes of subsection (1) at the end of the first‑occurring of the following days:
the day the person ceases to be an employee of Australian Hearing Services;
the day immediately before the day on which the person becomes, in relation to the person’s employment with Australian Hearing Services, a member of an alternative superannuation scheme;
the day immediately before the day on which the person becomes a casual or temporary part‑time employee of Australian Hearing Services;
if Australian Hearing Services ceases to be a corporate Commonwealth entity – the last day on which Australian Hearing Services is a corporate Commonwealth entity.
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