South Australian Repealed Acts South Australian Repealed ActsThis legislation has been repealed.
Schedule 3—Transitional provisions
Part 1—General provisions
2 Subject to clause 3, on the commencement of
the Southern State Superannuation (Merger of Schemes) Amendment Act 1998
, the employer contribution account under this Act of a member who was a
member of the Benefit Scheme immediately before the repeal of the
Superannuation (Benefit Scheme) Act 1992 will be credited with the amount
of the balance of the member's superannuation account under that Act.
3 That part (if any) of the balance of a member's
superannuation account under the repealed Superannuation (Benefit Scheme)
Act 1992 comprising an amount credited from another superannuation fund
or scheme under section 18 of the Superannuation (Benefit Scheme)
Act 1992 and all accretions attributable to that amount will, on the
commencement of the Southern State Superannuation (Merger of Schemes)
Amendment Act 1998 , be credited to the member's rollover account under
this Act.
4 On the commencement of the Southern State
Superannuation (Merger of Schemes) Amendment Act 1998 the Treasurer must
transfer from the Consolidated Account (which is appropriated to the necessary
extent) or from a special deposit account to the Southern State Superannuation
(Employers) Fund an amount equivalent to the aggregate of the amounts credited
to members' employer contribution accounts under clause 2.
5 (1) The Board will
continue to maintain accounts maintained by it under section 28 of the
repealed Superannuation (Benefit Scheme) Act 1992 .
(2) The balance
standing to the credit of an account referred to in subclause (1) will
attract interest at the end of each financial year at a rate equivalent to the
rate of return on investments of the Southern State Superannuation (Employers)
Fund determined by the Board under Part 2 Division 3 in respect of the
relevant financial year.
(3) An administration
fee prescribed by regulation may be deducted by the Board from an account
referred to in subclause (1) at the end of each financial year.
6 Section 15(3) does not apply to, or in
relation to, a contributor who made an election under section 17(1) of this
Act before the commencement of the Southern State Superannuation (Merger of
Schemes) Amendment Act 1998 and, despite its repeal, section 17(2)
continues to apply to, and in relation to, such a contributor.
7 (1) Where the
employment of a member who was a member of the Benefit Scheme on 30 June
1998 terminates on account of invalidity or death on or before 30 June 1999,
the basic future service benefit paid or payable to or in respect of the
member under section 34 or 35 must not be less than the future service
benefit that would have been payable to or in respect of the member under
section 15 or 16 of the Superannuation (Benefit Scheme) Act 1992 if that
Act had remained in force and the member had remained a member of the Benefit
Scheme.
(2) Where the
employment of a member who was a member of the Triple S scheme on 30 June
1998 terminates on account of invalidity or death on or before 30 June 1999,
the basic future service benefit paid or payable to or in respect of the
member under section 34 or 35 must not be less than the future service
benefit (calculated on the assumption that the member was not a supplementary
future service benefit member) that would have been payable to or in respect
of the member under the relevant section if the Southern State Superannuation
(Merger of Schemes) Amendment Act 1998 had not come into operation.
8 (1) A calculation
will be made in respect of each Benefit Scheme member to determine the amount
of the future service benefit to which he or she would have been entitled
if—
(a) the
member's employment had been terminated on account of invalidity on
1 January 1999; and
(b) this
Act had not been amended by the Southern State Superannuation (Merger of
Schemes) Amendment Act 1998 and the Superannuation (Benefit Scheme)
Act 1992 had not been repealed.
(2) If the amount
determined under subclause (1) in respect of a member is greater than the
amount of the basic future service benefit to which the member would have been
entitled under this Act (as amended by the Southern State Superannuation
(Merger of Schemes) Amendment Act 1998 ) if his or her employment had
been terminated on account of invalidity on 1 January 1999, the following
provisions apply:
(a) the
member will be taken to be a supplementary future service benefit member and,
subject to this subclause, will be entitled to a supplementary future service
benefit equivalent to the difference in the two amounts;
(b) the
member will be entitled to the supplementary future service benefit on and
after 1 July 1999 and the member's future service benefit factor will be
adjusted to reflect the member's entitlement under this clause from that date;
(c)
the Board may increase a member's benefit and benefit factor referred to in
paragraphs (a) and (b) in order to match a level of supplementary future
service benefit and future service benefit factor prescribed by regulation;
(d) a
member may, on giving at least two months written notice to the Board, elect
to—
(i)
reduce the level of the benefit to which he or she is
entitled under this subclause and the benefit factor applicable to it to a
lower level prescribed by regulation; or
(ii)
discontinue the benefit;
(e) a
notice under paragraph (d) may operate from 1 July 1999 or from the
commencement of a subsequent financial year;
(f) a
member referred to in this clause may apply to the Board under section 23
for an increase in the level of his or her supplementary future service
benefit, but the Board may refuse the application or may grant it subject to
conditions in accordance with section 22;
(g)
the Board must inform each member in writing of his or her entitlement to a
supplementary future service benefit under this clause.
(3) In this
clause—
Benefit Scheme member means a person who was a member of the Benefit Scheme
immediately before the repeal of the Superannuation (Benefit Scheme)
Act 1992 and who is a member of the Triple S scheme by virtue of
section 14(2).
9 Regulations made under section 27(7)(c)
prescribing the disability pension factor may provide for their retrospective
operation from 1 July 1998.
10 Regulations made under section 34(3) or
35(4) may—
(a)
provide for their retrospective operation from 1 July 1998;
(b)
include provisions of a transitional nature that may modify the provisions of
this Act.
11 (1) A member of the
scheme who was, immediately before the commencement of the Southern State
Superannuation (Invalidity/Death Insurance) Amendment Act 2001 (the
amending Act ) a member—
(a) who
would have been entitled to a basic future service benefit in the
circumstances referred to in section 34; or
(b) in
respect of whom a basic future service benefit would have been payable in the
circumstances referred to in section 35,
but who was not a supplementary future service benefit member is entitled to a
level of basic invalidity/death insurance that, in the opinion of the Board,
will give the member invalidity and death insurance equivalent to or greater
than the level of basic insurance that he or she was entitled to immediately
before the commencement of the amending Act.
(2) A person who was
immediately before the commencement of the amending Act a supplementary future
service benefit member of the scheme is entitled to a level of basic and
voluntary invalidity/death insurance the combined value of which will, in the
opinion of the Board, give the member invalidity and death insurance
equivalent to or greater than the combined level of basic and supplementary
insurance that he or she was entitled to immediately before the commencement
of the amending Act.
(3) A member referred
to in subclause (1) may reduce the level of basic invalidity/death
insurance to which he or she is entitled under that subclause to the level
permitted by regulation.
(4) Section 23
applies to, and in relation to, a member when reducing the level of insurance
under subclause (3) as though the basic invalidity/death insurance were
voluntary invalidity/death insurance referred to in that section.
(5) The entitlement of
a person to voluntary invalidity/death insurance under subclause (2) is
subject to the same conditions (if any) that his or her entitlement to
supplementary future service benefits was subject immediately before the
commencement of the amending Act.
12 (1) Subject to this
clause, a transferred visiting medical officer is entitled (without being
required to undergo a medical examination) to maintain the insurance cover the
member enjoyed under the VMO Fund immediately prior to the repeal of the
Superannuation (Visiting Medical Officers) Act 1993 (subject to any
adjustments that would have occurred from time to time under the terms of that
insurance).
(2) The insurance
cover to which a transferred visiting medical officer is entitled under
subclause (1)—
(a) will
be in substitution for invalidity/death insurance under Part 3 Division 2 of
this Act (and that Division will not apply while the insurance cover under
subclause (1) is maintained); and
(b)
will, if the transferred visiting medical officer has attained the age of 60
at the time he or she becomes a member of the scheme (but has not yet attained
the age of 65)—
(i)
be available to the member despite the fact that he or
she has attained the age of 60; and
(ii)
continue to be available to the member until he or she
attains the age of 65; and
(c) will
be subject to premiums, determined by the Board, being premiums that do not
exceed the premiums the member was paying under the VMO Fund immediately
before 1 July 2003.
(3) If a transferred
visiting medical officer suffers from a medical condition or restriction
relevant to the determination of his or her entitlements under the VMO Fund,
any insurance cover to which he or she is entitled under subclause (1)
may be subject to such authorised conditions as the Board thinks fit to
impose.
(4) A transferred
visiting medical officer may apply to the Board to cancel or vary the
insurance cover provided by subclause (1) but, in such a case, the
transferred visiting medical officer will then be subject to the operation of
Part 3 Division 2 of this Act.
(5) Despite any other
provision, if an entitlement to invalidity/death insurance under the VMO Fund
in respect of a transferred visiting medical officer arises on or after 1 July
2003 and before the day on which the retrospective commencement of the
Southern State Superannuation (Visiting Medical Officers) Amendment Act 2003
occurs, there will be no corresponding entitlement to insurance under
subclause (1).
(6) In this
clause—
authorised condition means a condition authorised by the regulations for the
purposes of section 22(6);
transferred visiting medical officer means a visiting medical officer who,
immediately before 1 July 2003, was a member of the VMO Fund;
VMO Fund means the SAHC Visiting Medical Officers Superannuation Fund
established by a trust deed dated 24 February 1983.
13—Operation of amendments made by Statutes Amendment (Equal
Superannuation Entitlements for Same Sex Couples) Act 2003
An amendment made by the Statutes Amendment (Equal Superannuation Entitlements
for Same Sex Couples) Act 2003 to a provision of this Act that provides for,
or relates to, the payment of a lump sum or other benefit to a person on the
death of a member applies only if the death occurs on or after 3 July 2003.
Part 2—Provisions relating to Statutes Amendment (Police Superannuation)
Act 2008
In this Part—
amending Act means the Statutes Amendment (Police Superannuation)
Act 2008 ;
investment account means an account established and maintained by the Police
Superannuation Board in accordance with section 38D of the
Police Superannuation Act 1990 ;
prescribed date means the date on which Part 4 of the
Police Superannuation Act 1990 is repealed by the amending Act.
15—Accounts for certain police officers
(1) This clause
applies to a person who becomes a member of the Triple S scheme by virtue
of section 14(2a).
(2) The Board will
establish a member's contribution account and an employer contribution account
in the name of the member.
(3) The balance of the
member's contribution account, on the establishment of the account under this
clause, will be an amount equivalent to the amount standing to the credit of
the account maintained in the name of the member by the Police Superannuation
Board under section 13 of the Police Superannuation Act 1990
immediately before the prescribed date.
(4) Subject to
subclause (8), the balance of the member's employer contribution account,
on the establishment of the account under this clause, will be an amount
determined by—
(a) in
the case of a member who has not reached 60 years of age on the prescribed
date—
(i)
calculating the benefit to which the member would have
been entitled under section 21 of the Police Superannuation Act 1990
if—
(A) that section were in force; and
(B) the member had retired at the age of
60 years,
on the prescribed date; and
(ii)
determining the present value of the benefit calculated
under subparagraph (i) by applying to the period falling between the
prescribed date and the date on which the member is to reach the age of
60 years a discount rate based on the actuarial assumptions underlying
the most recent report prepared by an actuary under section 15(4) of the
Police Superannuation Act 1990 ; and
(iii)
deducting from the present value of the benefit (as
determined under subparagraph (ii)) the amount that is to be the balance
of the member's contribution account (as determined under subclause (3));
and
(b) in
the case of a member who has reached 60 years of age on the prescribed
date—
(i)
calculating the benefit to which the member would have
been entitled under section 21 of the Police Superannuation Act 1990
if—
(A) that section were in force; and
(B) the member had retired,
on the prescribed date; and
(ii)
deducting from the benefit calculated under
subparagraph (i) the amount that is to be the balance of the member's
contribution account (as determined under subclause (3)).
(5) In calculating a
member's entitlement under section 21 of the Police Superannuation
Act 1990 for the purposes of subclause (4)(a) or (b) of this clause,
any salary increase applicable to police officers generally, or to a class of
police officers to which the member belongs, that is to commence within 1
month of the prescribed date, is to be taken into account when determining the
member's actual or attributed salary.
(6) If the Police
Superannuation Board is maintaining an investment account, a rollover account
or a co-contribution account in the name of the member, the following
provisions apply:
(a)
the Board will establish a rollover account in the name of the member;
(b) the
balance of the rollover account, on the establishment of the account under
this clause, will be an amount equivalent to the aggregate balance of the
amount standing to the credit of the member's investment account (if any),
rollover account (if any) and co-contribution account (if any) immediately
before the prescribed date;
(c)
however—
(i)
if the balance of an investment account maintained by the
Police Superannuation Board in the name of the member immediately before the
prescribed date includes an amount attributable to salary sacrificed
contributions and investment earnings on those contributions (a salary
sacrifice amount ), the salary sacrifice amount will be credited to the
employer contribution account established by the Board in the name of the
member pursuant to subclause (2) (and will not be included in any
aggregation for the purpose of determining a balance under
paragraph (b)); and
(ii)
if the Police Superannuation Board is not maintaining a
rollover account or a co-contribution account in the name of the member, and
the balance of the member's investment account consists only of a salary
sacrifice amount, paragraphs (a) and (b) do not apply.
(7) If the member's
accrued superannuation benefits, or a superannuation payment to which the
member is entitled, have been preserved under a provision of Part 4 of
the Police Superannuation Act 1990 , the following provisions apply:
(a)
the Board will establish a rollover account in the name of the member;
(b)
subject to subclause (8), the balance of the rollover account, on the
establishment of the account under this clause, will be an amount determined
by—
(i)
calculating the total benefit (having regard to both
preserved superannuation benefits and any preserved superannuation payment) to
which the member would be entitled, in accordance with the provision of the
Police Superannuation Act 1990 pursuant to which the benefits or payment
were preserved, if payment of the benefit were to be made to the member
immediately before the prescribed date; and
(ii)
determining the present value of the benefit calculated
under subparagraph (i) by applying to the period falling between the
prescribed date and the date on which the member is to reach the age of
55 years a discount rate based on the actuarial assumptions underlying
the most recent report prepared by an actuary under section 15(4) of the
Police Superannuation Act 1990 ;
(c) the
provisions of section 32(6) will apply in relation to the amount (subject
to section 32(6a)) as if the amount were a component preserved by the
member under section 32.
(8) If the balance of
an account established for the member under this clause is to be determined
under subclause (4) or (7)(b), and the balance of the account on its
establishment, as determined in accordance with the relevant provision, would,
but for this subclause, have the effect of creating a liability for the
Treasurer under the Commonwealth Act, that balance is to be increased by the
minimum amount necessary to avoid creating the liability.
(9) If the member has,
before he or she becomes a member of the Triple S scheme, made
application for a disability pension under section 24 of the
Police Superannuation Act 1990 , the application will be taken to be an
application for a disability pension under section 33A of this Act.
(10) The member will
be taken for the purposes of section 25 to have made an election under
subsection (1) of that section to make contributions to the Treasurer as
a deduction from salary at the prescribed percentage (but he or she may
subsequently elect under section 25(5), subject to that section, to
contribute at a different rate).
(11) If the member
makes contributions to the Treasurer as a deduction from salary under
section 25 at the prescribed percentage until his or her retirement from
employment (within the meaning of section 31), he or she is entitled, on
that retirement, to—
(a) the
benefits to which he or she would, but for this subclause, be entitled under
section 31; or
(b)
benefits determined in accordance with the method prescribed by regulation,
whichever is the greater.
(12) For the purposes
of subclauses (10) and (11), the prescribed percentage is a percentage
equal to the rate at which the member was required to contribute under the
Police Superannuation Act 1990 immediately before the prescribed date.
(13) If benefits are
to be paid to the member under subclause (11)(b), the Treasurer must pay
into the Southern State Superannuation (Employers) Fund from the Consolidated
Account (which is appropriated to the necessary extent) the amount by which
the amount of benefits payable to the member under that subclause exceed the
amount of benefits to which he or she would have been entitled under
section 31 if subclause (11) did not apply.
16—Police officers in receipt of disability pension
(1) If a member to
whom clause 15 applies is, immediately before the prescribed date,
temporarily or permanently incapacitated for work and in receipt of a
disability pension under section 24 of the Police Superannuation
Act 1990 —
(a) that
section (other than subsection (8)) will be taken to continue in force in
relation to the pension as if the member were a contributor within the meaning
of the section (but the member will not be required to make contributions
under the Police Superannuation Act 1990 ); and
(b) the
member will not be entitled to a disability pension under section 33A of
this Act in respect of the incapacity.
(2) However, if the
member is, immediately before the prescribed date—
(a)
temporarily or permanently incapacitated for work; and
(b)
entitled to a disability pension under section 24 of the
Police Superannuation Act 1990 that is suspended under section 24(3)
because the member is in receipt of paid leave or weekly payments of workers
compensation,
the following provisions apply in relation to the member:
(c)
clause 15(2) to (13) will operate in relation to the member on and from
(but not before) the commencement day as if the prescribed date were the
commencement day;
(d) the
Police Superannuation Act 1990 will be taken to continue in force in
relation to the member until the commencement day as if—
(i)
the member continued to be a contributor within the
meaning of that Act; and
(ii)
that Act had not been amended by the amending Act.
(3) In
subclause (2)—
commencement day , in relation to a member, means the day on which the member
ceases to be entitled to—
(a) paid
leave or weekly payments of workers compensation; or
(b) a
disability pension,
whichever occurs first.
17—Children in receipt of pension
(1) If a person is,
immediately before the prescribed date, an eligible child in receipt of a
pension payable under section 26 of the Police Superannuation Act 1990
(the repealed section ), the pension will continue to be paid to the child
throughout any period of dependency as if that Act had not been amended by the
amending Act.
(2) Despite section 14
of the Police Superannuation Act 1990 , a pension to be paid under the
repealed section pursuant to this clause is not to be charged against the
Police Superannuation Fund.
18—Accounts for certain contributors to Police Superannuation Scheme
(1) If, immediately
before the repeal of Part 5A of the Police Superannuation Act 1990
, the Police Superannuation Board is maintaining an investment account,
a rollover account or a co-contribution account in the name of a person
who is a Police Superannuation Scheme contributor, the following provisions
apply:
(a)
the Board will establish a rollover account in the name of the person;
(b) the
balance of the rollover account, on the establishment of the account under
this clause, will be an amount equivalent to the aggregate balance of the
amount standing to the credit of the person's investment account (if any),
rollover account (if any) and co-contribution account (if any) immediately
before the prescribed date;
(c)
however—
(i)
if the balance of an investment account maintained by the
Police Superannuation Board in the name of the person immediately before the
prescribed date includes an amount attributable to salary sacrificed
contributions and investment earnings on those contributions (a salary
sacrifice amount ), the salary sacrifice amount will be credited to an
employer contribution account established by the Board in the name of the
person (and will not be included in any aggregation for the purpose of
determining a balance under paragraph (b)); and
(ii)
if the Police Superannuation Board is not maintaining a
rollover account or a co-contribution account in the name of the person, and
the balance of the person's investment account consists only of a salary
sacrifice amount, paragraphs (a) and (b) do not apply;
(d) if
the Police Superannuation Board is maintaining a rollover account or a
co-contribution account in the name of the person, the person will be taken to
be a member of the Triple S scheme by virtue of section 14(10a);
(e) if
the Police Superannuation Board is maintaining an investment account in the
name of the person, the person will be taken to have elected to become a
member of the Triple S scheme under section 15C(1).
(2) In this
clause—
Police Superannuation Scheme contributor means a member of the
Police Superannuation Scheme who was an old scheme contributor within the
meaning of the Police Superannuation Act 1990 immediately before the
repeal of Part 4 of that Act by the amending Act.
19—Amounts preserved for certain contributors to Police Superannuation
Scheme
(1) The following
provisions apply in relation to a payment preserved by a person under
section 34(1a) of the Police Superannuation Act 1990 immediately
before the prescribed date:
(a)
the Board will establish a rollover account in the name of the person;
(b) the
balance of the rollover account, on the establishment of the account under
this clause, will be an amount equivalent to the amount of the superannuation
payment to which the person would be entitled under section 34(1a) of the
Police Superannuation Act 1990 if the payment were to be made to the
person on the prescribed date;
(c) the
provisions of section 32(6) will apply in relation to the amount (subject
to section 32(6a)) as if the amount were a component preserved by the
person under section 32;
(d) the
person will be taken to be a member of the Triple S scheme by virtue of
section 14(10a).
(2) The following
provisions apply to accrued superannuation benefits preserved by a person
under section 34(1)(b) of the Police Superannuation Act 1990 immediately
before the prescribed date if the person resigned after a contribution period
of less than 120 months:
(a)
the Board will establish a rollover account in the name of the person;
(b) the
balance of the rollover account, on the establishment of the account under
this clause, will be an amount equivalent to the amount of the superannuation
payment to which the person would be entitled under section 34(2) of the
Police Superannuation Act 1990 if the payment were to be made to the
person on the prescribed date;
(c) the
provisions of section 32(6) will apply (in lieu of section 34(2) of the
Police Superannuation Act 1990 ) in relation to the amount (subject to
section 32(6a)) as if the amount were a component preserved by the person
under section 32;
(d) the
person will be taken to be a member of the Triple S scheme by virtue of
section 14(10a).
(1) If the Board is
required under this Part to establish a member's contribution account or a
rollover account in the name of a person—
(a) the
amount that is to be the balance of the account on the establishment of the
account is to be paid to the Southern State Superannuation Fund by the
Treasurer out of the Consolidated Account (which is appropriated to the
necessary extent) or out of a special deposit account established by the
Treasurer for the purpose of making payments required under the Police
Superannuation Act 1990 ; and
(b) if
the amount that is to be the balance of the account includes an amount
equivalent to—
(i)
the balance of a contribution account, investment
account, rollover account or co-contribution account maintained by the Police
Superannuation Board (a police superannuation account ); or
(ii)
the aggregate balance of a number of police
superannuation accounts,
(the equivalent amount ), then,
(iii)
the Treasurer will reimburse the Consolidated Account or
special deposit account by charging the equivalent amount against the relevant
division of the Police Superannuation Fund; and
(iv)
the balance of each police superannuation account
referred to in subparagraphs (i) and (ii) will, on the establishment of
the person’s contribution account or rollover account in
the Triple S scheme, be taken to be zero.
(2) If the Board is
required under this Part to establish an employer contribution account in the
name of a person, the amount that is to be the balance of the account on the
establishment of the account is to be paid to the Southern State
Superannuation (Employers) Fund by the Treasurer out of the Consolidated
Account (which is appropriated to the necessary extent) or out of a
special deposit account established by the Treasurer for the purpose of making
payments required under the Police Superannuation Act 1990 .
(3) If—
(a)
the Board is required under this Part to establish a rollover account in the
name of a person for whom a superannuation benefit or payment has been
preserved in the Police Superannuation Scheme; and
(b) the
balance of the account, on the establishment of the account, is to be an
amount equivalent to the amount of a superannuation payment to which the
person would be entitled under the Police Superannuation Act 1990 if the
superannuation payment were to be made to the person, in accordance with the
provision of that Act pursuant to which the benefit or payment was preserved,
on or immediately before the prescribed date,
the preserved benefit or payment will be taken, on the establishment of the
rollover account in the Triple S scheme, to have been transferred from the
Police Superannuation Scheme to the Triple S scheme (and the person will have
no further entitlement to a benefit or payment under the provision of the
Police Superannuation Act 1990 pursuant to which the benefit or payment
was preserved).
(4) The Police
Superannuation Board may, at a time determined by the Board to be appropriate
in the circumstances, close an account that is no longer required for the
purposes of the Police Superannuation Act 1990 .
(5) For the avoidance
of doubt, section 13(6) of the Police Superannuation Act 1990 applies
where it is necessary for the Police Superannuation Board to determine, for
the purposes of this Part, the balance of any account maintained by the Board
under that Act.
21—Investment of transferred money
For the purposes of determining a rate of return under section 7A or 27
in respect of an account established by the Board as required under this Part,
the Board and the Corporation must, on the establishment of the account,
determine the relevant class of investments, or combination of classes of
investments, on the basis that the member for whom the account has been
established has not made a nomination under the relevant section (although the
member may, subject to the Act, subsequently nominate a different class of
investments, or combination of classes of investments, for the purpose of
determining a rate of return).
22—Administration costs associated with transition
The costs associated with—
(a)
determining the balances of accounts under the Police Superannuation
Act 1990 ; and
(b)
establishing, and determining the balances of, new accounts under this Act;
and
(c)
transferring Police Superannuation Scheme contributors to the Triple S scheme;
and
(d) any
other administrative act required under, or necessary or expedient for the
purposes of, this Part,
will be recoverable from the Police Superannuation Fund.
(1) The Governor may,
by regulation, make provisions of a saving or transitional nature consequent
on the enactment of the amending Act.
(2) A provision of a
regulation made under subclause (1) may, if the regulation so provides,
take effect from the commencement of the amending Act or from a later day.
(3) To the extent to
which a provision takes effect under subclause (2) from a day earlier
than the day of the regulation's publication in the Gazette, the provision
does not operate to the disadvantage of a person by—
(a)
decreasing the person's rights; or
(b)
imposing liabilities on the person.
(4) The
Acts Interpretation Act 1915 will, except to the extent of any
inconsistency with the provisions of this Schedule (or regulations made under
this Schedule), apply to any amendment or repeal effected by the amending Act.