New South Wales Consolidated Acts

SUPERANNUATION ACT 1916 - SECT 32A

32A Death of employee before retirement

(1) Where an employee dies before retirement without leaving a spouse or de facto partner in respect of whom pension is payable under this Act, the employee shall, unless the employee leaves a child or children in respect of whom pension is payable under this Act or would, but for this section, be so payable, be deemed to have resigned, immediately before dying, from the service of the employee’s employer and to have elected under section 38B to take the benefit of section 38A.

(1A) The amount payable under section 38A by reason of the death of an employee in the circumstances referred to in subsection (1) shall be paid by STC to the employee’s personal representatives or, where the employee has no personal representatives, to such persons as STC may determine.

(2) Where an employee referred to in subsection (1) leaves a child or children in respect of whom pension is payable under this Act or would, but for this section, be so payable, STC may:

(a) make a payment referred to in subsection (1A) as if the employee had not left such a child or children, in which case a pension or pensions shall not be payable under this Act in respect of the child or children, or

(b) pay a pension or pensions in respect of the child or children as if this section had not been enacted and pay to the personal representatives of the employee or, if there are no personal representatives, to such persons as STC may determine, an amount equal to the total of the contributions paid by the employee to the Fund,

whichever STC considers to be in the best interests of the child or children.

(3) If an employee dies before retirement leaving a surviving spouse or de facto partner in respect of whom pension is payable under this Act, and no child in respect of whom pension is payable under this Act, and the surviving spouse or de facto partner elects to commute the whole of that pension under section 21C, there is payable to the spouse or de facto partner, on that election taking effect, whichever is the greater of the following amounts:

(a) the amount that would be payable under section 21C (but for this section), or

(b) the amount that would have been payable if the employee had resigned, immediately before dying, from the service of the employee’s employer and elected under section 38B to take the benefit of section 38A, less the total of any benefits paid as a consequence of the death of the employee to the spouse or de facto partner or any other person under this Act (including any instalments of pension).

(4) If subsection (3) would apply in respect of an employee, but for the employee leaving a child or children in respect of whom pension is payable under this Act (or would, but for this section, be so payable), STC may, if it considers it to be in the best interests of the child or children, apply subsection (3) as if there were no such child or children, in which case pension or pensions are not payable under this Act in respect of the child or children.