Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
(2) The Trust Deed (within the meaning of the Superannuation Act 1990 ) is amended as set out in the applicable items in Schedule 8 to this Act, and any other item in Schedule 8 to this Act has effect according to its terms.
(3) The amendment of the Trust Deed under subsection (2) does not prevent the Trust Deed, as so amended, from being amended under section 5 of the Superannuation Act 1990 .
Schedule 1 -- Amendment of the Superannuation Act 1990
Part 1 -- Amendments relating to the PSS Board etc.
1 Subsection 22(1)
After "Board", insert "in relation to the Public Sector Superannuation Scheme and the PSS Fund".
2 At the end of section 22
Add:
Note: See also section 20 of the Superannuation Act 2005 (functions and powers in relation to PSSAP and the PSSAP Fund).
3 Subsection 26(1)
Repeal the subsection, substitute:
(1) Subject to this section, neither:
(a) the Board (in so far as it performs functions, or exercises powers, in relation to the Public Sector Superannuation Scheme or the PSS Fund); nor
(b) the PSS Fund;
are subject to:
(c) taxation under a law of the Commonwealth other than:
(i) the Income Tax Assessment Act 1936 ; or
(ii) the Income Tax Assessment Act 1997 ; or
(iii) the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ; or
(d) taxation under a law of a State or Territory, if the Commonwealth is not subject to the taxation.
4 Transitional--section 26 of the Superannuation Act 1990
The amendment of section 26 of the Superannuation Act 1990 made by this Part does not affect the continuity of any regulations made for the purposes of subsection 26(3) of that Act before the commencement of this item.
5 Paragraph 28(1)(a)
After "functions", insert "in relation to the Public Sector Superannuation Scheme and the PSS Fund".
6 Subsection 28(4)
After "functions", insert "in relation to the Public Sector Superannuation Scheme and the PSS Fund".
7 At the end of subsection 29(1)
Add "in relation to the Public Sector Superannuation Scheme".
8 Subsection 43(3)
After "demand", insert "in relation to this Act, the regulations or the Trust Deed".
Part 2 -- Amendments relating to membership of the Public Sector Superannuation Scheme
9 Section 3
Insert:
"PSS invalidity pensioner" means a person who is an invalidity pensioner as defined by the Rules.
10 Subsection 6(1)
Omit "subsection (2)", substitute "subsections (2) and (4)".
11 Subsection 6(1)
Omit "by force of this section", substitute "by force of this subsection".
12 Subparagraph 6(1)(e)(i)
Omit "an invalidity pensioner within the meaning of the Rules", substitute "a PSS invalidity pensioner".
13 Subparagraph 6(1)(e)(ia)
Omit "an invalidity pensioner", substitute "a PSS invalidity pensioner".
14 Subsection 6(2)
After "not a member of the Public Sector Superannuation Scheme", insert "by force of that subsection".
15 At the end of section 6
Add:
Closure of Public Sector Superannuation Scheme
(4) Despite subsection (1), a person does not become a member of the Public Sector Superannuation Scheme by force of that subsection at a particular time (the relevant time ) on or after 1 July 2005 unless:
(a) at the relevant time, the person is already a member of the Public Sector Superannuation Scheme; or
(b) at the relevant time, the person is a former member of the Public Sector Superannuation Scheme in respect of whom a preserved benefit under that scheme has not yet been paid; or
(c) at the relevant time, the person is a PSS invalidity pensioner; or
(d) the following conditions are satisfied:
(i) at the end of 30 June 2005, the person was the holder of a statutory office (other than the holder of such an office to whom paragraph (1)(e) or (f) applies);
(ii) the person has made an election under section 7 in relation to that office;
(iii) the election was made during a term of appointment that included 30 June 2005;
(iv) at the relevant time, the person is the holder of that office; or
(e) the following conditions are satisfied:
(i) at the end of 30 June 2005, the person was a temporary employee in relation to particular employment (other than a temporary employee to whom paragraph (1)(e) or (f) applies);
(ii) the person has made an election under section 8 in relation to that employment;
(iii) the election has taken effect at or before the relevant time;
(iv) if the person's employment is for a fixed term--the election was made during a term of employment that included 30 June 2005, and the relevant time occurs in that term;
(v) if the person's employment is not for a fixed term--the election was made during a period of employment that included 30 June 2005, and the relevant time occurs in that period of employment; or
(f) the following conditions are satisfied:
(i) on a particular date before 1 July 2005, the person was a temporary employee (other than a temporary employee to whom paragraph (1)(e) or (f) applies);
(ii) on that date, the person made an election under section 8 in relation to that employment;
(iii) the election has taken effect at or before the relevant time;
(iv) if the person's employment is for a fixed term--the relevant time occurs in that term;
(v) if the person's employment is not for a fixed term--the relevant time occurs in that period of employment; or
(g) on or after 1 July 2005, the person makes a declaration and election under section 244 of the Superannuation Act 1976 .
Note: Paragraph (a) would cover, for example, a person who is already a member of the Public Sector Superannuation Scheme in respect of a different instance of employment or another office.
Special category of Public Sector Superannuation Scheme membership
(5) Subject to subsection (6), a person is, by force of this subsection, a member of the Public Sector Superannuation Scheme at a particular time (the relevant time ) on or after 1 July 2006 if:
(a) the person is not a member of that scheme by force of subsection (1); and
(b) at the relevant time:
(i) the person is an APS employee; or
(ii) the person is specified in a written determination made by the Minister under this subparagraph; and
(c) the person became an APS employee or a person covered by the determination, as the case may be, on or after 1 July 2006; and
(d) immediately before the person became an APS employee or a person covered by the determination, as the case may be:
(i) the person was a former member of the Public Sector Superannuation Scheme in respect of whom a preserved benefit under that scheme has not yet been paid; or
(ii) the person was a PSS invalidity pensioner; or
(iii) the person was covered by paragraph (2)(ba); and
(e) at the relevant time, there is no chosen fund for the person (within the meaning of Part 3A of the Superannuation Guarantee (Administration) Act 1992 ); and
(f) assuming that:
(i) the person were to become a member of the Public Sector Superannuation Scheme; and
(ii) the person's employer (within the meaning of the Superannuation Guarantee (Administration) Act 1992 ) were to make a contribution to the Public Sector Superannuation Scheme at the relevant time for the benefit of the person;
the employer would rely on subsection 32C(2) or (6) of that Act to satisfy the choice of fund requirements in relation to the contribution.
Note: For specification by class, see subsection 13(3) of the Legislative Instruments Act 2003 .
(6) Despite subsection (5), a person is not a member of the Public Sector Superannuation Scheme by force of that subsection if the person is:
(a) an eligible employee for the purposes of the Superannuation Act 1976 ; or
(b) a person to whom the Judges' Pensions Act 1968 applies; or
(c) covered by a declaration under paragraph (2)(c); or
(d) specified in a written determination made by the Minister under this paragraph.
(7) A determination under subparagraph (5)(b)(ii) or paragraph (6)(d) is a legislative instrument for the purposes of the Legislative Instruments Act 2003 .
(8) Despite anything in section 44 of the Legislative Instruments Act 2003 , section 42 of that Act applies to an instrument under subparagraph (5)(b)(ii) or paragraph (6)(d) of this section.
16 At the end of paragraph 19(1)(c)
Add "or subparagraph 6(5)(b)(ii)".
17 Subsection 35(4) (at the end of paragraph (b) of the definition of declared authority )
Add "or subparagraph 6(5)(b)(ii)".
18 At the end of paragraph 36(d)
Add "or subparagraph 6(5)(b)(ii)".
19 Section 25
Omit " Trustee Act 1957 ", substitute " Trustee Act 1925 ".
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