South Australian Consolidated Acts South Australian Consolidated Acts (1) In this Act,
unless the contrary intention appears—
"active contributor" means a contributor who is contributing to the Fund;
"actual or attributed salary"—see subsections (3) and (4);
"actuary" means a Fellow or Accredited Member of the Institute of Actuaries of
Australia;
"adjusted salary" in relation to a contributor as at a particular time
means—
(a)
where the contributor has been employed on a full-time basis throughout his or
her contribution period—the contributor's actual or attributed salary as
at that time;
(b)
where the contributor has been employed on a part-time or casual basis over
the whole or any part of his or her contribution period—the
contributor's actual or attributed salary as at that time reduced to reflect
the extent of the contributor's employment over the contribution period
expressed as a proportion of full-time employment;
"age of retirement" means—
(a) in
relation to an old scheme contributor for whom 55 years was the age
of retirement under the repealed Act—55 years;
(b) in
all other cases—60 years;
"the Board" means the South Australian Superannuation Board;
"co-contribution" means a payment made to the Board in respect of a person by
the Commissioner of Taxation pursuant to the requirements of the
Superannuation (Government Co-contribution for Low Income Earners) Act 2003 of
the Commonwealth;
"co-contribution account" means an account established and maintained by
the Board as a co-contribution account in accordance with the requirements of
this Act;
"the Commonwealth Act" means the Superannuation Guarantee (Administration)
Act 1992 of the Commonwealth;
"the Consumer Price Index" means the Consumer Price Index (All groups index
for Adelaide);
"contracting out agreement" means an agreement between a Minister or other
agent or instrumentality of the Crown and another person or persons—
(a)
under which—
(i)
a function previously undertaken by the Crown is to be
undertaken by the private sector; or
(ii)
a service previously provided by the Crown to the public,
or to a section of the public or to the Crown itself, is to be provided by the
private sector; and
(b)
under which persons who had been public sector employees employed in
undertaking that function or providing that service are offered employment in
the private sector;
"contribution month"—see subsection (2a);
"contribution period" means—
(a) in
relation to an old scheme contributor—a period (including a period
falling wholly or partly before the commencement of this Act) over which the
contributor is (or was) an active contributor;
(b) in
relation to a new scheme contributor—a period over which the contributor
is (or was) an active contributor;
"contributor" means a person accepted as a contributor (either under this Act
or under an earlier Act) and includes such a person who has ceased making
contributions unless his or her rights in relation to superannuation have been
exhausted and no derivative rights exist in relation to that person under this
Act (but does not include a person as a member of an administered scheme under
Schedule 3);
"deferred superannuation contributions surcharge" in relation to a contributor
means the amount that the contributor is liable to pay the Commissioner of
Taxation under section 15(6) of the Superannuation Contributions Tax Act;
"dependency" in relation to a child means any period for which the child is an
eligible child;
"eligible child" in relation to a deceased contributor means a child—
(a) who
is—
(i)
a child of the contributor; or
(ii)
a child in relation to whom the contributor had assumed
parental responsibilities and who was cared for and maintained, wholly or in
part, by the contributor up to the date of the contributor's death; and
(b) who
is—
(i)
under the age of 16 years; or
(ii)
between the ages of 16 and 25 years and in full-time
attendance at an educational institution recognised by the Board for the
purposes of this definition;
"employee" means—
(a) a
statutory officer of the Crown (including a Magistrate but not a Judge);
(b) a
person—
(i)
employed in an administrative unit of the Public Service;
or
(ii)
employed under the Education Act 1972 or the Further
Education Act 1975 ; or
(iii)
employed by—
— TransAdelaide;
— the
Commissioner of Highways;
— the South
Australian Health Commission;
— an employer
with which the Board has entered into superannuation arrangements under this
Act; or
(iv)
employed by a Minister, or the Chief Executive Officer of
a Public Service administrative unit, on a weekly, daily or hourly basis; or
(v)
employed under the
Parliament (Joint Services) Act 1985 ; or
(vi)
employed to provide services to the House of Assembly or
the Legislative Council and under the control of the Speaker or the President;
or
(vii)
employed as a member of the Governor's staff; or
(viii)
employed in an office or position declared by regulation
to be an office or position to which this Act extends;
"employing authority" in relation to an employee means—
(a) the
chief executive officer to whom the employee is answerable on matters relating
to his or her employment;
(b) if
there is no such officer—the authority, body or person to whom the
employee is answerable;
"entitlement day" means—
(a) in
relation to a contributor who becomes entitled to a pecuniary benefit under
this Act—the day on which that entitlement arises;
(b) in
relation to a contributor whose employment is terminated by his or her
death—the date of the contributor's death;
"the Fund" means the South Australian Superannuation Fund;
"invalid pension" means a pension payable on account of invalidity;
"invalidity" means physical or mental incapacity to carry out the duties of
employment;
"month" means a period starting at the beginning of any day of one of the 12
named months and ending—
(a)
immediately before the beginning of the corresponding day of the next named
month; or
(b) if
there is no such corresponding day, at the end of the next named month;
"new scheme contributor" means a person accepted as a contributor on or after
31 May, 1986 (but does not include any such person who is classified by
the Board as an old scheme contributor);
"non-monetary salary", in relation to a contributor who is not employed
pursuant to a TEC contract, means remuneration in any form resulting from the
sacrifice by the contributor of part of his or her salary;
"notional salary" in relation to a contributor whose employment has ceased
temporarily or permanently (including a contributor who has died) means the
salary that the contributor would be receiving if he or she had continued in
employment in the same position and at the same grade as were applicable
immediately before the cessation of employment and, if the contributor was not
in full-time employment immediately before cessation of employment,
notional salary will be calculated on the basis of the contributor's average
hours of employment (excluding overtime) over the last three years of his or
her contribution period;
"old scheme contributor" means a person who was accepted as a contributor to
the Fund before 31 May, 1986 (and includes a person accepted as a contributor
after that date if that person is classified as an old scheme contributor by
the Board);
"outplaced employee" means a contributor who has retired or resigned from
employment to take up employment in the private sector pursuant to an offer of
employment in a contracting out agreement;
"pensioner" means a person who is entitled to a pension under this Act
(including a person who qualifies for a pension but whose pension is under
suspension but not including a person as a member of an administered scheme
under Schedule 3);
"pension period" means the period over which a pension is paid;
"preservation age" has the same meaning as in Part 6 of the
Superannuation Industry (Supervision) Regulations 1994 of the
Commonwealth under the SIS Act;
"private sector employer" means the employer with whom an outplaced employee
takes up employment upon retiring or resigning from employment in the public
sector;
"Public Sector Employees Superannuation Scheme" means the superannuation
scheme of that name established pursuant to a deed of arrangement dated 27
September 1989 between the Treasurer and the secretary of the United Trades
and Labor Council;
"putative spouse"—see section 4A;
"the repealed Act" means the Superannuation Act 1974 ;
"to retrench" in relation to a contributor means to terminate the
contributor's employment on the ground that work of the kind for which the
contributor is qualified and suited is no longer available for the
contributor;
"retrenchment pension" means the pension payable to an old scheme contributor
on account of retrenchment;
"salary", in relation to a contributor who is employed pursuant to a
TEC contract, means that proportion of the value of the total remuneration
package specified in the contract that has been prescribed by regulation for
the purposes of this definition;
"salary", in relation to a contributor who is not employed pursuant to a
TEC contract, includes all forms of remuneration (including
non-monetary salary) except—
(a)
remuneration related to overtime (other than such remuneration that is paid by
way of an annual allowance);
(b) a
leave loading;
(c) a
loading arising from the casual nature of the employment or the conditions
under which work is performed;
(d)
allowances (unless declared by regulation to be a component of salary) for
accommodation, travelling, subsistence or other expenses;
(e)
remuneration of a kind excluded by regulation from the ambit of this
definition (and such a regulation may exclude remuneration of a particular
kind for the purpose of calculating contributions but provide for its
inclusion as a component of salary for the purpose of calculating benefits);
"the Scheme" means the scheme of superannuation established by this Act and
(where the context admits) includes the scheme of superannuation established
by a corresponding previous enactment (but does not include any administered
scheme under Schedule 3);
"Southern State Superannuation Fund" means the fund of that name established
under the Southern State Superannuation Act 1994 ;
"special deposit account" means a special deposit account established under
section 8 of the Public Finance and Audit Act 1987 ;
"spouse" includes a putative spouse;
"standard contribution rate" means—
(a) in
relation to an old scheme contributor whose standard contribution rate is
under clause 2 of Schedule 1 some rate other than 6% of salary—that
other rate of contribution;
(b) in
all other cases—6% of salary;
"Superannuation Contributions Tax Act" means the
Superannuation Contributions Tax (Members of Constitutionally Protected
Superannuation Funds) Assessment and Collection Act 1997 of the Commonwealth;
"the Superannuation Funds Management Corporation of South Australia" or "the
Corporation" means the Superannuation Funds Management Corporation of South
Australia continued in existence by the
Superannuation Funds Management Corporation of South Australia Act 1995
;
"surcharge notice" means a notice issued by the Commissioner of Taxation under
section 15(7) of the Superannuation Contributions Tax Act;
"TEC contract" means a contract of employment between a contributor and his or
her employer under which the value of the total remuneration package specified
in the contract reflects the total employment cost to the employer of
employing the contributor;
"Triple S scheme" means the Southern State Superannuation Scheme established
by the Southern State Superannuation Act 1994 .
(2) Where a period is
to be expressed in months for the purpose of this Act, then, except where
express provision is made to the contrary, only completed months will be taken
into account and any remainder will be ignored.
(2a) The number of
contribution months in a contribution period is calculated by multiplying the
number of days in the period by 0.032854.
(2b) A regulation
prescribing the proportion of the value of the total remuneration package for
the purposes of the first definition of
"salary" in subsection (1)—
(a) may
prescribe different proportions in relation to old scheme contributors and
new scheme contributors; and
(b) in
relation to a contributor whose salary would be less under the
first definition of "salary" in subsection (1) than if it were
determined under the second definition of "salary" in that
subsection—may prescribe a proportion to ensure that the value of the
contributor's salary for the purposes of this Act is not less than it would be
if determined under the second definition of "salary".
(2c) For the purposes
of determining the amount of salary received by a contributor who is in
receipt of non-monetary salary, the value of the non-monetary salary will be
taken to be the amount of salary sacrificed by the contributor in order to
receive the non-monetary salary.
(3) Subject to
subsection (4), a contributor's actual or attributed salary, as at a
particular date, is—
(a)
where the contributor is, at that date, employed on a full-time
basis—the contributor's salary;
(b) in
any other case—the salary that the contributor would have been
receiving, at that date, if the contributor had then been employed on a
full-time basis.
(4) If—
(a)
there is a reduction in a contributor's rate of salary (not being a reduction
resulting from disciplinary action against the contributor);
(b) the
contributor elects in a manner approved by the Board to contribute as if the
reduction had not occurred,
the contributor's contributions will be based on the salary of the position or
office held by the contributor immediately before the reduction occurred or,
if that position or office ceases to exist or the classification of the
position or office is changed, the contributions will be based on the salary
of that position or office immediately before it ceased to exist or its
classification was changed, adjusted to reflect changes in
the Consumer Price Index from that time and the contributor's
actual or attributed salary as at a particular date will be determined as if
the notional salary in respect of which the contributor was contributing at
that date were the contributor's actual salary.
(5) Where it is
necessary to calculate what would have been the amount standing to the credit
of a contributor's contribution account, as at a particular time, if the
contributor had contributed at the standard contribution rate throughout his
or her contribution period, the calculation may be made as follows:
Where—
"A" is the amount
"B" is the actual credit of the contribution account at the relevant time
"C" is the number of months in the contribution period
"P" is—
(a) in
the case of a contributor who was in full-time employment throughout his or
her contribution period—1;
(b) in
any other case—the numerical value arrived at by expressing the
contributor's employment during his or her contribution period as a proportion
of full-time employment during that period
"D" is the number of the contributor's contribution points.
(6) References in this
Act to resignation from, or termination of, employment will be read subject to
the following qualifications—
(a)
resignation from a particular position in order to take up some other position
in employment to which this Act applies, or to take up employment in the same
position but on a different basis, will be ignored unless there is an interval
of more than one month between the time the resignation takes effect and the
commencement of the new employment;
(b)
where a person is employed in employment to which this Act applies for a
particular term and the term expires the person will be taken to have
resigned—
(i)
if he or she makes an election under this
subparagraph—at the expiration of the term; or
(ii)
if no election is made under
subparagraph (i)—at the expiration of 12 months from the
expiration of the term except where the person is re-employed in employment to
which this Act applies (not being employment on a casual basis) before that
time in which case any interruption of employment will be ignored;
(c) a
person whose employment is terminated on the ground of incompetence will be
taken to have retired or resigned from employment depending on whether he or
she has then reached the age of 55 years.
(7) A person referred
to in subsection (6)(b) cannot make contributions under this Act in
respect of a period before he or she is taken to have resigned under that
subsection and during which he or she is not employed in employment to which
this Act applies.
(8) For the purposes
of this Act a contributor who is on leave without pay is not an
active contributor if a contribution payable by the contributor has remained
unpaid for 14 days or more.
(9)
Subsection (8) does not apply if the contributor did not know, and could
not reasonably have been expected to know, that the contribution had remained
unpaid for 14 days.
(10) For the purposes
of subsections (8) and (9), contributions become payable at the times at
which salary would have been payable to the contributor if he or she had not
been on leave without pay.