Superannuation Act 1916

For the purposes of section 3A (1) (a), the loading (if any) to be treated as part of a contributor’s salary is determined by reference to whichever of the provisions of subclause (2), (3) or (4) is applicable to the contributor.

If—

there is in force an agreement between, or a practice accepted by, an industrial organisation and the employer of a contributor which was in force immediately before 18 December 1987, and

the effect of the agreement or practice is that an amount in respect of any shift allowance paid to the contributor by the employer for shifts worked by the contributor during a relevant period is to be treated as a loading for superannuation purposes, and

that amount is greater than that which would be determined for that period in respect of the contributor under subclause (3),

Unless subclause (2) or (4) applies, if a contributor is paid a shift allowance for shifts worked by the contributor during a relevant period, the loading for the contributor in respect of that shift allowance is to be determined by reference to the number of shifts the contributor is taken to have worked (as calculated in accordance with subclause (5)) during the relevant period. The loading is—

nil, if during the relevant period the contributor is taken not to have worked more than 104 shifts, or

an amount equal to 10 per cent of the contributor’s base salary for the relevant period, if during that period the contributor is taken to have worked more than 104 shifts but not more than 156 shifts, or

an amount equal to 15 per cent of the contributor’s base salary for the relevant period, if during that period the contributor is taken to have worked more than 156 shifts but not more than 208 shifts, or

an amount equal to 20 per cent of the contributor’s base salary for the relevant period, if during that period the contributor is taken to have worked more than 208 shifts.

If the amount actually paid or payable to a contributor as a shift allowance in respect of shifts worked by the contributor during a relevant period is less than the amount of loading for that period determined in respect of the contributor in accordance with subclause (3), the amount so paid is, for the purposes of section 3A (1) (a), the loading for the contributor in respect of that shift allowance.

For the purposes of subclause (3), the number of shifts a contributor is taken to have worked during a relevant period, being shifts for which a shift allowance is paid, is the number calculated as follows—

the number of such shifts the contributor actually worked during the relevant period, and

the number of such shifts the contributor would have actually worked during the relevant period but for the contributor being on leave, being leave for which a shift allowance or an equivalent allowance or loading (including that part of annualised salary that replaces shift allowance in respect of the contributor) is paid.