Superannuation Act 1986

This Act may be cited as the Superannuation Act 1986.

accumulation account means an account kept in the name of a member or adherent of the NTGPAS Scheme in the successor fund mentioned in section 45DE or a complying superannuation fund standing to the credit of the member or adherent.

adherent, of the NTGPAS Scheme, means a person who is not an eligible employee (and hence not a member of that Scheme) but in whose name an account exists in the NTGPAS Scheme.

approved means approved by the Commissioner.

ATO means the Commonwealth Commissioner of Taxation.

Commissioner means the Commissioner of Superannuation appointed under section 4, and includes a person appointed under section 5 to act as the Commissioner while the person is acting as the Commissioner.

complying superannuation fund, see section 995-1(1) of the Income Tax Assessment Act 1997 (Cth).

dependant, see section 3AA.

eligible employee means a permanent employee employed in a full time or part time capacity whose last period of continuous employment as a permanent employee commenced before the commencement of the Superannuation Amendment Act 2004, other than:

(a) an employee, or a member of a prescribed class of employees, declared in writing for the purposes of this paragraph by the Commissioner; or

(b) a subscriber to or a member of a superannuation scheme, not being:

(ii) a superannuation scheme, or one of a class of superannuation schemes, declared in writing for the purposes of this subparagraph by the Commissioner; or

(iii) a superannuation scheme where no benefits are directly or indirectly provided or contributed to by any employer; or

(c) an employee who, under the Rules, ceases to be an eligible employee as a result of electing to take a benefit while still a permanent employee; or

(d) a person employed in or appointed to an office established by name by an Act (unless the office is declared in writing by the Commissioner not to be an office for the purposes of this paragraph), who is not:

(i) a Chief Executive Officer or employee, as defined in the Public Sector Employment and Management Act 1993; or

(ii) an officer or employee of the Northern Territory Teaching Service; or

exempt public sector superannuation scheme, see section 10 of the SIS Act.

LAMS Scheme means the scheme established under the Legislative Assembly Members' Pensions Act 1979.

NTGDI Scheme means the Northern Territory Government Death and Invalidity Scheme.

NTGPAS Scheme means the Northern Territory Government and Public Authorities' Superannuation Scheme.

NTG scheme means one of the following:

(e) any other superannuation scheme administered by the Commissioner with the approval of the Minister.

NTSS Scheme means the Northern Territory Supplementary Superannuation Scheme established by instrument made by the Treasurer and dated 4 January 1989.

permanent employee means:

(i) a Chief Executive Officer or employee, as defined in the Public Sector Employment and Management Act 1993; or

(ii) an officer or employee of the Northern Territory Teaching Service; or

otherwise than on a tenure expressed to be for a period of less than 6 months; or

(b) a person (other than a person described in paragraph (a) of this definition) who is employed on a contract of service by the Territory or by a public authority, not being a contract of service that is expressed to be for a term of less than 6 months, whether the terms and conditions of the person's employment are set out in the contract or fixed by or under an Act; or

(c) in relation to so much of the period of the person's employment as is continuous employment by the Territory or a public authority after the expiration of the period of 6 months of such continuous employment, a person:

(ii) employed on a contract of service by the Territory or by a public authority,

whose tenure is expressed to be for a period of less than 6 months but who is employed for a continuous period of not less than 6 months by the Territory or a public authority.

public authority means:

(a) an Agency (whether its nomination in an Administrative Arrangements Order is as an Agency for the purposes of the Public Sector Employment and Management Act 1993, the Financial Management Act 1995 or both); or

(b) an authority or body classified by the regulations as a public authority.

reviewable decision, for Part 5A, see section 49B.

Rules means the Northern Territory Government and Public Authorities' Superannuation Scheme Rules 1986.

Scheme means (according to context):

SIS Act means the Superannuation Industry (Supervision) Act 1993 (Cth).

spouse includes a de facto partner.

superannuation contributions surcharge means the superannuation contributions surcharge imposed under the Surcharge Act.

Surcharge Act means the Superannuation Contributions Tax Imposition Act 1997 of the Commonwealth and includes regulations under that Act.

Surcharge Collection Act means the Superannuation Contributions Tax (Assessment and Collection) Act 1997 of the Commonwealth and includes regulations under that Act.

Tribunal, for Part 5A, see section 49A.

(2) If in the definition of eligible employee in subsection (1) reference is made to an employee or class of employees, a superannuation scheme or an office declared in writing by the Commissioner, that employee or class of employees, scheme or office may be so declared by the Commissioner:

(a) in the case of the declaration of an employee – by notice in writing to the employee; and

(3) A declaration under subsection (2) takes effect or is taken to have effect, as the case may be, on and from the date specified in the relevant notice.

Note for section 3

The Interpretation Act 1978 contains definitions and other provisions that may be relevant to this Act.

dependant, in relation to a person, includes the following:

(c) a person with whom the person has, in the Commissioner's opinion, an interdependency relationship (as defined in section 10A of the SIS Act).

(2) A reference in this Act to a dependant of a person who is dead, is a reference to a person who was a dependant of the person immediately before his or her death.

The NTGPAS Scheme and the NTGDI Scheme are to be administered in accordance with a written agreement entered into by the Territory and the Commonwealth relating to exempt public sector superannuation schemes.

Part IIAA of the Criminal Code applies to an offence against this

Act.

Note for section 3B

Part IIAA of the Criminal

Code states the general principles of criminal responsibility, establishes general defences, and deals with burden of proof. It also defines, or elaborates on, certain concepts commonly used in the creation of offences.

There shall be a Commissioner of Superannuation who shall be appointed by the Administrator.

The Minister may appoint a person to act from time to time as the

Commissioner during the absence from duty or from the Territory of the Commissioner or a vacancy in the office of Commissioner.

(b) with the approval of the Minister, to administer any other superannuation scheme; and

(2) The Commissioner has the powers necessary to perform the Commissioner's functions.

The Commissioner may delegate any of the Commissioner's powers and functions under this Act to a person.

In this Part, references to the Scheme are references to the NTGPAS Scheme.

(2) An eligible employee must pay to the employee's accumulation account the contributions required by the Rules.

(3) An eligible employee, former eligible employee or a dependant of an eligible employee or former eligible employee shall be entitled to receive benefits under the Scheme in accordance with this Part and the Rules.