State Superannuation Regulations 2001

In this Part, subject to subregulations (6), (8), (9) and (10) —

a Gold State Super Member is entitled to in his or her capacity as a worker; and

the Employer, or a person authorised by the Employer, has certified that the Gold State Super Member —

is likely to continue to be entitled to while the Gold State Super Member continues to hold the job held at the time of the certification; or

would be likely to continue to be entitled to if the Gold State Super Member were to continue to hold that job,

The “payments, benefits and allowances” referred to in subregulation (1) include any payment, benefit or allowance that is payable only in particular circumstances if —

it will be paid to the Gold State Super Member whenever those circumstances arise; and

the Employer reasonably expects those circumstances to arise in relation to the Gold State Super Member from time to time.

Subject to subregulation (3A), the remuneration of a Gold State Super Member does not include —

payments for overtime (but does include payments instead of overtime); or

bonuses; or

payments in lieu of leave; or

payments in lieu of entitlement to the provision of a motor vehicle or the discharge or reimbursement of motor vehicle expenses incurred; or

allowances for rent, accommodation, subsistence, travelling or expenses; or

equipment allowances; or

climatic allowances; or

payments as a consequence of the termination of a job; or

payments, benefits or allowances that the Board determines are to be regarded as not being part of the Gold State Super Member’s remuneration because they are of a similar nature to those referred to in paragraphs (a) to (h); or

special allowances; or

annual leave loading; or

compensation in lieu of the opportunity for private practice; or

benefits under the Act; or

contributions to the Fund (but does include contributions made under a salary sacrifice agreement); or

payments, benefits or allowances that the Treasurer determines for the time being are not part of a Gold State Super Member’s remuneration.

If, on the day that the State Superannuation Amendment Regulations 2016 regulation 5 comes into operation, a Gold State Super Member is in receipt of a covert allowance, the Gold State Super Member’s remuneration continues to include the covert allowance for so long as the Gold State Super Member is in continuous receipt of it.

A certificate for the purposes of subregulation (1)(b) may —

express the payment, benefit or allowance as a monetary amount or as a percentage of all or part of the remuneration; and

be given in relation to one Gold State Super Member or a class of Gold State Super Members.

A determination —

under subregulation (3)(o); or

by an Employer as to the value of any non‑money payment, benefit or allowance,

If a Gold State Super Member’s remuneration is reduced and the Board is satisfied that the reduction is not attributable to —

the misconduct or inefficiency of the Gold State Super Member; or

a reduction in the number of hours worked by the Gold State Super Member,

the Gold State Super Member’s remuneration before it was reduced; or

an amount representing the notional remuneration from time to time attributable to the job held by the Gold State Super Member immediately before the reduction; or

some other notional remuneration that the Board considers appropriate.

A determination under subregulation (6) ceases to be in force if the Gold State Super Member’s actual remuneration increases to more than the amount of remuneration specified in the determination.

The remuneration of a Gold State Super Member who works on a part‑time basis is the actual remuneration received by the Gold State Super Member, not the remuneration of a comparable full‑time worker.

The remuneration of a Gold State Super Member who is seconded is, subject to regulation 16(4), the Gold State Super Member’s remuneration for the job from which the Member is seconded.

If a Gold State Super Member does not receive remuneration on a regular basis throughout the year, the Board may treat the Gold State Super Member as having received that remuneration on a regular basis by —

averaging the remuneration received over all the contribution periods in the year; or

determining the Gold State Super Member’s remuneration to be a notional regular remuneration equal to the remuneration that a notional person holding the job held by the Gold State Super Member would receive if he or she were paid on a regular basis; or

calculating a notional regular remuneration for the Gold State Super Member by some other means that the Board considers appropriate.