South Australian Consolidated Regulations

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SUPERANNUATION REGULATIONS 2001 - REG 29B

29B—Special provision relating to certain transferred contributors

        (1)         Subregulation (2) applies to a contributor who—

            (a)         is employed by a relevant entity; and

            (b)         is, while retaining his or her position with the entity (the "substantive position"), occupying an alternative position whereby he or she is working in the Public Service (an "alternative position ).

        (2)         Despite any other regulation (and despite any provision to the contrary in the Act), the salary of a contributor to whom this subregulation applies will, for the purpose of determining contributions and benefits, be determined in accordance with the following:

            (a)         if the contributor has occupied an alternative position for less than 12 months, the contributor's salary for the purpose of determining contributions and benefits will be taken to be the salary received by the contributor in respect of the substantive position immediately before beginning to occupy an alternative position;

            (b)         if—

                  (i)         the contributor has occupied an alternative position for 12 months or more; and

                  (ii)         the contributor's remuneration in respect of such a position is the same as, or less than 25% higher than, his or her remuneration in respect of the substantive position immediately before beginning to occupy an alternative position,

the contributor's salary for the purpose of determining contributions and benefits will be taken to be the highest level of salary received by the contributor in respect of an alternative position occupied by the contributor;

            (c)         if—

                  (i)         the contributor has occupied an alternative position for 12 months or more; and

                  (ii)         the contributor's occupation of such a position commenced before the relevant day; and

                  (iii)         the contributor's remuneration in respect of such a position is at least 25% higher than his or her remuneration in respect of the substantive position immediately before beginning to occupy an alternative position,

the contributor's salary for the purpose of determining contributions and benefits will be taken to be salary determined in accordance with subregulation (4);

            (d)         if—

                  (i)         the contributor has occupied an alternative position for 12 months or more; and

                  (ii)         the contributor's occupation of such a position commenced on or after the relevant day; and

                  (iii)         the contributor's remuneration in respect of such a position is at least 25% higher than his or her remuneration in respect of the substantive position immediately before beginning to occupy an alternative position,

the following provisions apply:

                  (iv)         the contributor's salary for the purpose of determining contributions while he or she is occupying an alternative position will be taken to be the highest level of salary received by the contributor in respect of any such position;

                  (v)         the contributor's salary for the purpose of determining benefits will be taken to be salary determined in accordance with subregulation (4a).

        (3)         Despite any other regulation (and despite any provision to the contrary in the Act), the salary of a contributor who transfers from employment with a relevant entity to employment with the Public Service, and whose employment with the entity ceases on or following the transfer, will, for the purpose of determining contributions and benefits, be determined in accordance with the following:

            (a)         if the contributor's remuneration in respect of employment with the Public Service is the same as, or less than 25% higher than, his or her remuneration in respect of employment with the entity immediately before his or her transfer to the Public Service, the contributor's salary for the purpose of determining contributions and benefits will be taken to be the highest level of salary received by the contributor in respect of his or her employment with the Public Service;

            (b)         if—

                  (i)         the contributor's remuneration in respect of employment with the Public Service is at least 25% higher than his or her remuneration in respect of employment with the entity immediately before his or her transfer to the Public Service; and

                  (ii)         the contributor's employment with the Public Service commenced before the relevant day,

the contributor's salary for the purpose of determining contributions and benefits will be taken to be salary determined in accordance with subregulation (4);

            (c)         if—

                  (i)         the contributor's remuneration in respect of employment with the Public Service is at least 25% higher than his or her remuneration in respect of employment with the entity immediately before his or her transfer to the Public Service; and

                  (ii)         the contributor's employment with the Public Service commenced on or after the relevant day,

the following provisions apply:

                  (iii)         the contributor's salary for the purpose of determining contributions during the period of his or her employment in the Public Service will be taken to be the highest level of salary received by the contributor in respect of that employment;

                  (iv)         the contributor's salary for the purpose of determining benefits will be taken to be salary determined in accordance with subregulation (4a).

        (4)         Salary for the purposes of determining contributions and benefits under subregulation (2)(c) and subregulation (3)(b) is to be determined in accordance with the following formula:

2001.145.un01.jpg

where—

"S" is the salary

"S" "1" is the highest level of salary received by the contributor while employed by, and undertaking duties for, the relevant entity, adjusted to reflect any movement in salaries for the same classification with that employer

"S" "2" is the highest level of salary received by the contributor in respect of his or her employment with the Public Service, adjusted to reflect any movement in salaries for the same classification with that employer.

        (4a)         Salary for the purposes of determining benefits under subregulation (2)(d)(v) and subregulation (3)(c)(iv) is to be determined in accordance with the following formula:

2001.145.un02.jpg

where—

"S" is the salary

"S" "1" is the highest level of salary received by the contributor while employed by, and undertaking duties for, the relevant entity, adjusted to reflect any movement in salaries for the same classification with that employer

"S" "2" is the highest level of salary received by the contributor in respect of his or her employment with the Public Service, adjusted to reflect any movement in salaries for the same classification with that employer

"CM" is the number of contribution months in the contributor's contribution period

"X" is the number of contribution months in that part of the contributor's contribution period during which he or she was employed with the Public Service (with any part of a contribution month being taken to be a full contribution month).

        (5)         For the purposes of the definitions of "S" "1" and "S" "2" in subregulations (4) and (4a), if the classification level of the position occupied by a contributor no longer exists when his or her salary is to be determined, adjustments will then be made according to changes in the Consumer Price Index from the day on which the classification level ceased to exist.

        (6)         In this regulation—

"relevant day" means the day on which the Superannuation (Salary) Variation Regulations 2008 came into operation.



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