South Australian Consolidated Acts32—Death of contributor
(1) Where a
contributor's employment is terminated by the contributor's death—
(a) if
the contributor is survived by a spouse—a lump sum payment will be made
to the spouse;
(b) if
the contributor is survived by a spouse and an eligible child or
eligible children—a pension will be paid to each eligible child
throughout any period of dependency;
(ba) if
the contributor is not survived by a spouse but is survived by an
eligible child or eligible children—a lump sum will be paid to the
contributor's estate and a pension will be paid to each eligible child
throughout any period of dependency;
(c) if
the contributor is not survived by a spouse or an eligible child—a lump
sum payment will be made to the contributor's estate.
(2) The lump sum to be
paid to a surviving spouse, will be made up of two components—
(a) an
employee component (to be charged against the contributor's contribution
account) equivalent to the amount standing to the credit of the contributor's
contribution account; and
(b) an
employer component calculated as follows:
(i)
if the contributor reached the age of 55 years on or
before the date of death and is not survived by an eligible child—the
employer component is calculated in the same way as the employer component of
the lump sum that would have been payable to the contributor if he or she had
retired on the date of death;
(ii)
in any other case the employer component is calculated in
accordance with the following formula:
Where—
"EC" is the employer component
"A" is the lesser of the following:
(a)
unity;
(b)
whichever of the following is applicable in the circumstances of the case:
(i)
if the spouse is not receiving, and is not entitled to
receive, weekly workers compensation payments in relation to the contributor's
death and the contributor was an active contributor immediately before the
contributor's death—the numerical value obtained by dividing the number
of the contributor's extrapolated contribution points by 420;
(ii)
if the spouse is receiving, or is entitled to receive,
weekly workers compensation payments in relation to the contributor's death
based on partial dependency and the contributor was an active contributor
immediately before his or her death—the numerical value obtained from
the following formula:
Where—
"n" is the numerical value
"acp" is the number of the contributor's accrued contribution points
"ecp" is the number of the contributor's extrapolated contribution points
"x" is the extent of the spouse's dependency expressed as a proportion of full
dependency;
(iii)
in any other case—the numerical value obtained by
dividing the number of the contributor's accrued contribution points by 420
"FS" is the contributor's actual or attributed salary immediately before the
contributor's death (expressed as an annual amount);
"X" is—
(a)
where the contributor was an active contributor immediately before the date of
death—the amount (if any) by which the employee component falls short of
twice the contributor's adjusted final salary immediately before the
contributor's death (expressed as an annual amount);
(b)
where the contributor was not then an active contributor—zero.
"Pn" is—
(a) in
the case of a contributor who was in full-time employment during that part of
the contribution period occurring after 30 June 1992—1;
(b) in
any other case—the numerical value arrived at by expressing the
contributor's employment while an active contributor during that part of the
contribution period as a proportion of full-time employment during that part
of the contribution period
"M" is—
(a)
where the contributor was an active contributor immediately before termination
of employment—the aggregate of the number of months of the contributor's
contribution period occurring after 30 June 1992 and the number of months
difference between the contributor's age as at the entitlement day and the
age of retirement;
(b) in
any other case—the number of months of the contributor's
contribution period occurring after 30 June 1992.
(2a) However, a
surviving spouse will not be entitled to a benefit under this section if
section 43AG applies to the spouse.
(3) The pension for an
eligible child is calculated as follows:
(a)
where the contributor is survived by a spouse, then—
(i)
if there are no more than three eligible children:
(ii)
if there are more than three eligible children:
(b)
where the contributor is not survived by a spouse, then—
(i)
if there are no more than three eligible children:
(ii)
if there are more than three eligible children:
Where—
"P" is the amount of the pension (expressed as an amount per fortnight)
"A" is the lesser of the following:
(a)
unity
(b)
—
(i)
where the contributor was an active contributor
immediately before the contributor's death—the numerical value obtained
by dividing the number of the contributor's extrapolated contribution points
by 420;
(ii)
where the contributor was not an active contributor
immediately before the contributor's death—the numerical value obtained
by dividing the number of the contributor's accrued contribution points by 420
"FS" is the contributor's actual or attributed salary immediately before the
contributor's death (expressed as an amount per fortnight)
"n" is the number of eligible children.
(3a) The lump sum to
be paid to the estate of a contributor who is not survived by a spouse but is
survived by an eligible child or eligible children will be charged against the
contributor's contribution account to the extent of the amount standing to the
credit of the account and will be the aggregate of the following amounts:
(a)
—
(i)
where the contributor was an active contributor
immediately before his or her death—the greater of the following
amounts:
(A) an amount equivalent to the amount
standing to the credit of the contributor's contribution account;
(B) an amount equivalent to twice the
amount of the contributor's adjusted salary immediately before the
contributor's death (expressed as an annual amount);
(ii)
where the contributor was not an active contributor
immediately before his or her death—an amount equivalent to the amount
standing to the credit of the contributor's contribution account; and
(b) an
amount calculated as follows:
Where—
"A" is the amount
"Pn" is—
(a) in
the case of a contributor who was in full-time employment during that part of
the contribution period occurring after 30 June 1992—1;
(b) in
any other case—the numerical value arrived at by expressing the
contributor's employment while an active contributor during that part of the
contribution period as a proportion of full-time employment during that part
of the contribution period
"FS" is the contributor's actual or attributed salary immediately before the
contributor's death (expressed as an annual amount)
"M" is—
(a)
where the contributor was an active contributor immediately before termination
of employment—the aggregate of the number of months of the contributor's
contribution period occurring after 30 June 1992 and the number of months
difference between the contributor's age as at the entitlement day and the
age of retirement;
(b) in
any other case—the number of months of the contributor's
contribution period occurring after 30 June 1992.
(4) The pension for an
eligible child will be indexed.
(5) The lump sum to be
paid to the estate of a contributor who is not survived by a spouse or an
eligible child will be made up of two components—
(a) an
employee component (to be charged against the contributor's contribution
account) equivalent to the amount standing to the credit of the contributor's
contribution account; and
(b) an
employer component that is the lesser of the following:
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(i) |
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(ii) |
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Where—
"EC" is the employer component
"FS" is the contributor's actual or attributed salary immediately before death
(expressed as an annual amount)
"A" is the lesser of the following:
(a)
unity;
(b) the
numerical value obtained by dividing the number of the contributor's accrued
contribution points by 420
"Pn" is—
(a) in
the case of a contributor who was in full-time employment during that part of
the contribution period occurring after 30 June 1992—1;
(b) in
any other case—the numerical value arrived at by expressing the
contributor's employment while an active contributor during that part of the
contribution period as a proportion of full-time employment during that part
of the contribution period
"X" is—
(a) in
relation to a contributor who was at the date of death under the age of 60
years—the lesser of 60 and the number of months by which the
contributor's age fell short of 60 years;
(b) in
any other case—zero
"M" is the number of months of the contributor's contribution period occurring
after 30 June 1992.